Journal of Global Responsibility最新文献

{"title":"The responsibility of ensuring food security: a cross-country study on reducing the impact of agricultural industries on vulnerability to climate change","authors":"J. Galbreath, Grigorij Ljubownikow, Daniel Tisch, G. Tuazon","doi":"10.1108/jgr-11-2022-0119","DOIUrl":"https://doi.org/10.1108/jgr-11-2022-0119","url":null,"abstract":"\u0000Purpose\u0000Considering that food security is a global responsibility, the purpose of this study is to examine the impact of agricultural industries on vulnerability to climate change and the moderating effects of gender-diverse parliaments, education expenditures, research and development (R&D) expenditures and foreign direct investment (FDI).\u0000\u0000\u0000Design/methodology/approach\u0000Using concepts in governance, innovation and knowledge theory, a large panel data set of 125 countries covering 1997–2018 (1,852 country-year observations) was analyzed. Data were sourced from the Notre Dame Global Adaptation Index, the World Bank, the Heritage Index and the International Monetary Fund. Moderated random effects regression was conducted in Stata.\u0000\u0000\u0000Findings\u0000The results reveal that agricultural industries are positively associated with vulnerability to climate change and provide support for our predictions that education expenditures and FDI both reduce the impact of agricultural industries on vulnerability to climate change. However, contrary to predictions, the percentage of women in parliament and R&D expenditures both increase this impact.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first quantitative study that uses large, established data sets to explore the relationship between agricultural industries and country vulnerability to climate change. This study shows the significance of country-level factors that both decrease and increase the impact of agricultural industries on vulnerability to climate change.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":"1 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42179997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Secondhand clothing purchase intentions: Generation Z’s perspective","authors":"Halimin Herjanto, M. Amin, Elizabeth Purinton, Edward L. Lindle II","doi":"10.1108/jgr-08-2022-0077","DOIUrl":"https://doi.org/10.1108/jgr-08-2022-0077","url":null,"abstract":"\u0000Purpose\u0000Based on the learning and attitudinal theories, this study aims to investigate the direct effect of two type of experiences, attitude and the indirect impact of fashion innovativeness, materialism and financial pressure on Generation Z’s secondhand clothing (SHC) purchase intention.\u0000\u0000\u0000Design/methodology/approach\u0000A total of 180 usable surveys were gathered from Generation Z participants and analyzed by a partial least-square-structural equation model.\u0000\u0000\u0000Findings\u0000The results show that attitude (SHC hygiene vs SHC fashion style) and past experiences (daily use occasion vs particular use occasion) directly affect SHC purchase intention. Furthermore, materialism, financial pressure and innovativeness drive attitudes toward SHC fashion style.\u0000\u0000\u0000Originality/value\u0000This study extends the current SHC literature by integrating two dimensions of experience (daily use occasion vs particular use occasion) and attitude (attitude toward SHC hygiene vs attitude toward SHC style).\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43751697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of air pollution on cash holdings and financial leverage","authors":"Ismail Kalash","doi":"10.1108/jgr-01-2023-0006","DOIUrl":"https://doi.org/10.1108/jgr-01-2023-0006","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to investigate whether air pollution has significant impact on corporate cash holdings and financial leverage.\u0000\u0000\u0000Design/methodology/approach\u0000The data of 199 firms listed on Istanbul Stock Exchange during the period 2009–2020 is analyzed by using pooled ordinary least squares and two-step system generalized method of moments models.\u0000\u0000\u0000Findings\u0000The results indicate that firms in regions with high air pollution tend to increase cash level. In addition, the positive effect of air pollution on cash level is stronger and more significant for environmentally sensitive firms and firms with low operational and distress risk. The results also show insignificant effect of air pollution on financial leverage.\u0000\u0000\u0000Practical implications\u0000Firms in regions with high air pollution should conduct proactive environmental protection procedures and enhance their eco-efficiency instead of holding excess cash that could negatively affect financial performance. In this context, policymakers should provide financial facilities to firms located in regions with high air pollution and that have low ability to finance environmental investments. On the other hand, the environmental laws and regulations introduced by regulatory authorities can enhance the economic development and firm performance by decreasing the adverse influences of air pollution on corporate financial policies.\u0000\u0000\u0000Originality/value\u0000To the best of the author’s knowledge, this research is one of few that examines the impact of air pollution on corporate cash holdings and financial leverage in emerging markets.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47429746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Examining the effects of CSR on organizational attractiveness: perception study of job seekers in India","authors":"Esrafil Ali, B. Satpathy, Deepika R Gupta","doi":"10.1108/jgr-11-2021-0098","DOIUrl":"https://doi.org/10.1108/jgr-11-2021-0098","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to study the effect of corporate social responsibility (CSR) effectiveness on job seekers’ organizational attractiveness (JSA). Deriving inspiration from Carroll’s theory, the study specifically tries to measure the impact of CSR on JSA with the four dimensions pertaining to economics (PECO), pertaining to legal compliance (PLCO), pertaining to ethics (PETH) and pertaining to philanthropic (PPH). Furthermore, the paper also tries to examine the moderating role of company selection (COM SEL) done based on high or low CSR reputation and JSA.\u0000\u0000\u0000Design/methodology/approach\u0000Management and engineering students enrolled in premier institutions and universities of Western Odisha in India are surveyed for their perceptions of CSR and JSA. Purposive and convenience sampling are applied to collect data from 456 job seekers. Based on the analysis, the study proposes two main models (Models 1 and 2) wherein Model 1 tries to measure the effect of CSR on JSA and Model 2 checks the moderating effect of COM SEL on CSR and JSA. In addition, robustness of the study is tested using control variables (Models 3 and 4). Data is treated through SmartPLS 3.3 software. The structural equation modelling (partial least squares-SEM) method is applied to test the hypotheses and for further analysis.\u0000\u0000\u0000Findings\u0000The result reveals an interesting insight. There is a positive and significant effect of PECO, PLCO and PPH on JSA. Moreover, no such significant effect is observed between PETH and JSA. Further, the findings are contrary with respect to COM SEL, that partially moderates the effect of CSR on JSA. However, the results reveal that COM SEL has a substantial moderating effect on the PPH dimension of CSR and JSA.\u0000\u0000\u0000Practical implications\u0000The results highlight that CSR positively and significantly affects JSA in terms of PECO, PLCO and PPH, thereby emphasizing that organizations must be more focused on these perspectives of CSR. Further, though the results did not exhibit any significance with PETH, it is essential that organizations should strengthen the ethical aspects of CSR as well and align them with the CSR strategic actions. The study also confirms the moderating effect of COM SEL on PPH dimension of CSR and JSA, thereby supporting the philanthropic approach in this domain. Further, the organizations should foresee the philanthropic factor of CSR as a competitive advantage to attract potential job seekers.\u0000\u0000\u0000Originality/value\u0000This research attempts to contribute to CSR and HR literature in two ways. First, it is the first attempt to use PLS-SEM with an attempt to understand job seekers’ perception of CSR and JSA with Indian data consisting of students belonging to premier business management and engineering institutes. Second, the study is an attempt to empirically measure the moderating effect of COM SEL on JSA. To sum up, the study will provide insights to organizations to help craft CSR strategies for attracting more job seekers","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46568820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research","authors":"Patrick Velte","doi":"10.1108/jgr-09-2022-0090","DOIUrl":"https://doi.org/10.1108/jgr-09-2022-0090","url":null,"abstract":"Purpose This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-reviewed empirical (archival) studies on specific determinants and consequences of sustainability and integrated reporting. The paper makes a clear distinction between analyses of reports due to readability, tone, similarity and specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality. Findings In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument. Research limitations/implications The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders’ reactions. Practical implications As both stakeholders’ demands on sustainability and integrated reporting have increased since the financial crisis of 2008–2009, firms should increase the quality of reporting processes. Originality/value This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATAs play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical–quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135220290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How improved understanding of what constitutes “value” may lead to better underpinning of corporate social responsibility (CSR)","authors":"N. Richardson, Michael Cassop Thompson","doi":"10.1108/jgr-10-2022-0115","DOIUrl":"https://doi.org/10.1108/jgr-10-2022-0115","url":null,"abstract":"\u0000Purpose\u0000The aim of this conceptual paper, predicated on a hermeneutic literature review, is to improve understanding of the nature of value continues to be extensively studied with its ability to create competitive advantage. Understanding what constitutes value improves corporate social responsibility (CSR) comprehension, including managerial CSR values. This paper aligns with studies into value and/or CSR, whether hermeneutic or otherwise.\u0000\u0000\u0000Design/methodology/approach\u0000This study provides a reflexively critical understanding of the value literature. It focuses on the “identifying” stage of a hermeneutic circle (identifying central terms, core journals and seminal authors). A hermeneutic helix is proposed to better reflect the need of constant re-interpretation of the relevant literature.\u0000\u0000\u0000Findings\u0000Themes include value location (value in exchange, value in use, value in meaning and value in context); architecture (pathways, constellations and networks); creation versus determination; and value types.\u0000\u0000\u0000Research limitations/implications\u0000This paper neither seeks to define value nor delve into the overarching value discourses. It does, however, refer to the antecedents for these areas. As a hermeneutic literature review, it lacks empirical testing.\u0000\u0000\u0000Practical implications\u0000CSR practices are strongly influenced by personal values. Hence, CSR practitioners must identify the processes involved and differentiate between the sought value and value types.\u0000\u0000\u0000Social implications\u0000The paper could engender better understanding gaps between stakeholder attitudes and practices, i.e. consumers self-identifying as “green” may not engage in ecologically sound practices. As discussed herein, the value sought by university students influences where (and what) to study.\u0000\u0000\u0000Originality/value\u0000Outdated notions such as value propositions are widely used; value may be proposed; however, only stakeholders can take value. What constitutes value is under-represented in the CSR literature. Hence, terms such as value and values (i.e. value types) are incorrectly used interchangeably.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48323425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Domestic intercultural experiential learning: a case study working with the Afghan refugee population","authors":"Frances M Hawes, Christopher Jones","doi":"10.1108/jgr-09-2022-0087","DOIUrl":"https://doi.org/10.1108/jgr-09-2022-0087","url":null,"abstract":"\u0000Purpose\u0000Civic engagement involves working to make a difference in one’s community. Experiential learning enhances civic knowledge and promotes the process of reflection that students can take beyond their educational experiences. The purpose of this paper is to identify whether civic engagement may be increased through domestic experiential learning experiences and to inform future educators about how a domestic immersion experience can be used to increase civic engagement among students.\u0000\u0000\u0000Design/methodology/approach\u0000Twenty-five students who participated in a domestic immersion experience in January 2022 were sampled. Reflection and changes in civic engagement were measured with student responses to questions before, during and after the immersion.\u0000\u0000\u0000Findings\u0000During the preimmersion, students showed a desire to learn about the Afghan refugee population and considered preimmersion anxiety mitigation strategies. Using the Association of American Colleges and Universities’ Civic engagement VALUE rubric, the four main themes were diversity of communities and cultures, civic identity and commitment, civic communication and civic action and reflection. The main themes yielded post immersion were increased civic engagement and aptitude to apply knowledge and skills. The subcategories of continued civic engagement were career planning, volunteering and educating others.\u0000\u0000\u0000Originality/value\u0000The findings provide guidelines to future work in civic engagement. This case study provides insights into the impacts of domestic immersion experiences and how it allows the opportunity for experiential learning.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49643155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Waste reduction as ethical behaviour: a bibliometric analysis and development of future agenda","authors":"M. Rafiq, Omkar Dastane, Rizwan Mushtaq","doi":"10.1108/jgr-09-2022-0098","DOIUrl":"https://doi.org/10.1108/jgr-09-2022-0098","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to map the research landscape on the topic of waste management in the business and management domain, with a particular emphasis on pro-environmental ethical behaviour. The objective is to evaluate publication performance, identify key stakeholders, investigate major clusters, recognise the evolution of themes and offer a research agenda for the future based on bibliometric reflection.\u0000\u0000\u0000Design/methodology/approach\u0000Preferred Reporting Items for Systematic Review and Meta-Analysis procedure was used to extract and choose a total of 609 publications from the Scopus database from 1985 to 2022. The research then does bibliometric analysis with the open-source R application bibliometrics. The authors used a number of tools and techniques, including a collaboration network, word dynamics, co-occurrence network, thematic map and strategy map.\u0000\u0000\u0000Findings\u0000The analysis identifies most prolific stakeholders, key clusters and evolving themes in the field. The motor themes, niche themes, basic themes and emerging themes of the field were identified, and future research agenda is proposed based on such identification.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first bibliometric study in the field of waste reduction, providing a comprehensive view of the research landscape by analysing more than 50 years of literature focussing on behavioural aspects. These findings could assist policymakers in identifying waste management/reduction priority regions and developing policy guidelines for a more sustainable waste practise. In addition to providing recommendations and future directions for academic research, this report also includes these elements.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42248913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Moderating effect of IFRS adoption on accounting conservatism and cost of equity: evidence from Canadian ESG data","authors":"Yamina Chouaibi, Saida Belhouchet","doi":"10.1108/jgr-09-2022-0086","DOIUrl":"https://doi.org/10.1108/jgr-09-2022-0086","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to examine the moderating effect of International Financial Reporting Standards (IFRS) adoption on the relationship between accounting conservatism and the cost of equity in Canadian environmental, social, and corporate governance (ESG) firms.\u0000\u0000\u0000Design/methodology/approach\u0000Panel data was collected using the Thomson Reuters ASSET4 database on a sample of 284 Canadian ESG companies over the period 2007–2019.\u0000\u0000\u0000Findings\u0000The results obtained show a negative relationship between conditional conservatism and the cost of equity. The authors also find a negative relationship between unconditional conservatism and the cost of equity. In addition, IFRS adoption moderates the relationship between accounting conservatism and the cost of equity in Canadian ESG firms.\u0000\u0000\u0000Research limitations/implications\u0000Future studies may extend the coverage of the study by including other countries and other sectors.\u0000\u0000\u0000Practical implications\u0000The results imply that prudent accounting signals information to investors about the quality of a company’s current and future earnings. The rates of return required by investors may be higher for conservative reporting companies that are more susceptible to opportunistic management discretion.\u0000\u0000\u0000Originality/value\u0000Although the previous literature has studied the direct correlation between accounting conservatism and the cost of equity, the present work focuses on examining the direct association between accounting conservatism and the cost of equity through the moderator effect of IFRS, which has not been widely used in studies of accounting conservatism until now.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47528295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate social responsibility reporting in China: the case of 106 central enterprises","authors":"Yingxi Guo, Ting-Tsen Yeh, David C. Yang, Xiao-Yan Li","doi":"10.1108/jgr-10-2022-0106","DOIUrl":"https://doi.org/10.1108/jgr-10-2022-0106","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to understand the current trends and development of corporate social responsibility (CSR) reporting in emerging and developing economies and analyze 106 Chinese central enterprises (CEs) that disclose CSR reports from 2004 to 2015.\u0000\u0000\u0000Design/methodology/approach\u0000This study analyzes all the CSR reports available to the public from CEs between 2004 and 2015 in China. This paper carefully examines the reporting patterns and standards in those CSR reports. CEs in China are focused on because state-owned companies account for a large proportion of the Chinese stock market because of their social and economic institutional characteristics.\u0000\u0000\u0000Findings\u0000The results in this paper confirm a growth trend in the numbers of CSR reports, as predicted. The results also suggest that the number of CSR reports from the CEs containing some assurance has dramatically increased. However, the findings indicate that the current content of the CSR reports may not fully meet the needs of users of information from different industries, regions and interests, as more than 20 CEs have formulated their own CSR framework. The lack of unified, sustainable reporting and assurance may reduce the comparability and effectiveness of CSR reporting.\u0000\u0000\u0000Social implications\u0000This study provides evidence of the trends and development of CSR reporting in China.\u0000\u0000\u0000Originality/value\u0000The findings extend the understanding of CSR reporting by analyzing Chinese CE data. The results also provide decision-useful information for the government and other policymakers when considering CSR reporting and assurance standards.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47486509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}