Journal of Global Responsibility最新文献

{"title":"The integrated reporting quality, cost of equity and financial performance in Islamic banks","authors":"Yamina Chouaibi, Saida Belhouchet, Salim Chouaibi, Jamel Chouaibi","doi":"10.1108/jgr-11-2021-0099","DOIUrl":"https://doi.org/10.1108/jgr-11-2021-0099","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to examine the effect of integrated reporting quality (IRQ) on the cost of equity and financial performance of Islamic banks (IBs) in the Middle East and North Africa (MENA) region.\u0000\u0000\u0000Design/methodology/approach\u0000This study examines 67 IBs in the MENA region over a period of six years (2015–2020). This paper is motivated by the use of the method of ordinary least on square panel data. A multiple regression model is used to analyze the impact of the quality of integrated reporting, on the one hand, on the cost of equity and, on the other hand, on the financial performance of IBs in the MENA region. Similarly, as an extension of the research, the authors exploited the dynamic effect of the data set through the generalized method of moments and estimated the impact of the one-year lagged value of the cost of equity.\u0000\u0000\u0000Findings\u0000The empirical results obtained do indicate that the quality of integrated reporting seems to have a significant negative effect on the cost of equity capital. It is also interesting to note that IRQ has a positive and significant impact on the financial performance of IBs.\u0000\u0000\u0000Research limitations/implications\u0000Current research can help and encourage IBs to provide quality information to reduce the cost of equity. Furthermore, this research could be a valuable source of information for policymakers, regulators and stakeholders on IB governance practices and disclosure. Finally, integrated reporting is very important for the progress and development of the Islamic banking sector.\u0000\u0000\u0000Originality/value\u0000This paper is motivated by the limited research on integrated reporting and financial performance of IBs. It makes an important contribution to the academic literature by adding to the limited body of research on the cost of equity, performance and quality of integrated reporting in the MENA region. This study is also important for the investors seeking to reduce the cost of equity to improve financial performance.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48882029","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 mirror effect: influence of national governance on environmental disclosure in coordinated economies","authors":"Alan Bandeira Pinheiro, Marcelle Colares Oliveira, M. Lozano","doi":"10.1108/jgr-01-2022-0009","DOIUrl":"https://doi.org/10.1108/jgr-01-2022-0009","url":null,"abstract":"\u0000Purpose\u0000Based on the approach of the varieties of capitalism, this paper aims to investigate the influence of national governance characteristics on environmental disclosure.\u0000\u0000\u0000Design/methodology/approach\u0000This research analyzed companies based in coordinated economies, i.e. 1,815 companies from Austria, Belgium, Denmark, Finland, France, Germany, Italy, Japan, The Netherlands, Norway, Portugal, Spain and Sweden were investigated for the period 2009–2018. The authors created an index to measure environmental disclosure, and national governance was measured using the United Nations governance indicators.\u0000\u0000\u0000Findings\u0000The findings show that countries with greater transparency, democracy, citizen participation and government effectiveness tend to have companies with a greater environmental concern. The results allow us to conclude that the responsible behavior of companies is a mirror of the governance environment of the country where they operate. The findings have managerial implications.\u0000\u0000\u0000Practical implications\u0000Firms must be aware that institutional factors can influence their business. In institutional structures with low government effectiveness, little confidence in social rules and high levels of corruption, corporations tend to be less ethical.\u0000\u0000\u0000Originality/value\u0000This research used the varieties of capitalism approach to explain companies’ environmental disclosure. This is a recent approach to the institutional theory, and little explored in previous studies. Institutional level variables, such as governance indicators, can be used in other studies that analyze the relationship between institutional environment and corporate disclosure.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42224893","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":"Board role performance and sustainability reporting practices: managerial perception-based evidence from Uganda","authors":"Zainabu Tumwebaze, J. Bananuka, Laura A. Orobia, M. Kinatta","doi":"10.1108/jgr-08-2021-0072","DOIUrl":"https://doi.org/10.1108/jgr-08-2021-0072","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is threefold: first, to examine among the board role performance attributes, which ones are critical for sustainability reporting practices; second, to establish the relationship between the overall board role performance and sustainability reporting practices; and third, to establish the relationship between board role performance and the three dimensions of sustainability reporting practices.\u0000\u0000\u0000Design/methodology/approach\u0000This study is correlational as it aims to establish relationships. Data were collected within a period of one year. Usable questionnaires were received from 48 financial services firms in Uganda.\u0000\u0000\u0000Findings\u0000On average, financial services firms in Uganda follow the Global Reporting Initiative sustainability reporting standards to the extent of 64%. The study results also indicate that board role performance is significantly associated with sustainability reporting practices. Board role performance is more associated with social sustainability reporting than environmental and economic sustainability reporting. In terms of board roles, service role is more associated with the sustainability reporting practices than the control and strategic role of the board.\u0000\u0000\u0000Practical implications\u0000The board has to provide the necessary support to management by passing decisions aimed at improving sustainability reporting practices and providing the necessary resources such as budgets for training of staff in sustainability reporting standards. Policymakers may require companies to prepare sustainability reports annually.\u0000\u0000\u0000Originality/value\u0000This study provides insights on the initial understanding of the link between board role performance and sustainability reporting practices. This study sheds more light on the relationship between board role performance and the dimensions of sustainability reporting. The study further enlightens the academic community and practice on which board roles are critical for enhanced sustainability reporting. This study therefore posts that it is no longer a matter of having board members but, rather, the role these board members play.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46478004","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":"Effect of corporate environmental strategies on firms’ competitiveness, the mediating role of supply chain collaboration","authors":"Kwame Owusu Kwateng, Francis Kamewor Tetteh, Hunaisu Ben Atchulo, Shirley Opoku-Mensah","doi":"10.1108/jgr-02-2021-0026","DOIUrl":"https://doi.org/10.1108/jgr-02-2021-0026","url":null,"abstract":"\u0000Purpose\u0000The purpose of this is to test the relationship between corporate environmental strategies (CES) and firms’ competitiveness (FC) through collaboration.\u0000\u0000\u0000Design/methodology/approach\u0000Selected companies from Ghana Club 100 were used as the sample for this study. This study used regression to test the hypothesized paths.\u0000\u0000\u0000Findings\u0000The results indicated that a unit change in CES results in a 42.7% alteration in FC – all things being equal. Also, as revealed by the study, supply chain collaboration (SCC) is not a significant predictor of FC. However, SCC plays an indirect role in enhancing the relationship between CES and FC. The results showed that CES act as a significant predictor of a company’s collaboration in its supply chain.\u0000\u0000\u0000Practical implications\u0000The findings will enlighten firms to outline and implement appropriate environmental strategies to sustain their competitive advantage.\u0000\u0000\u0000Originality/value\u0000This study is very rare in the African context; hence, it adds to the extant literature by providing a contemporary perspective of CES and FC.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41327804","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":"Suicide rates and institutional quality in an emerging country","authors":"Ghadi Saad","doi":"10.1108/jgr-07-2021-0060","DOIUrl":"https://doi.org/10.1108/jgr-07-2021-0060","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to investigate the relationship between suicide rates and institutional quality.\u0000\u0000\u0000Design/methodology/approach\u0000This study used autoregressive distributed lag model and error correction model to examine short-run and long-run relationships during 1996–2017 in Lebanon.\u0000\u0000\u0000Findings\u0000The study shows that in the long-run, suicide rates are significantly associated to the control of corruption, voice and accountability and rule of law, but not to regulatory quality, political stability and government efficiency. In the short-run, nearly all variables of institutional quality have a negative and significant relationship to suicide rates. Results are discussed in detail.\u0000\u0000\u0000Originality/value\u0000This research is the first to inspect the relation between the quality of institutions and suicide rates. Empirical results of this study add new evidence to the literature and provide support to policymakers.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44945502","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 effects of personal and organisational attributes on ethical attitudes of professional accountants: evidence from Ghana","authors":"Regina Mensah Onumah, S. Simpson, A. Kwarteng","doi":"10.1108/jgr-04-2021-0041","DOIUrl":"https://doi.org/10.1108/jgr-04-2021-0041","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants.\u0000\u0000\u0000Design/methodology/approach\u0000The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships.\u0000\u0000\u0000Findings\u0000The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants.\u0000\u0000\u0000Originality/value\u0000In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47361698","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":"Does corporate social responsibility affect dividend policy? Empirical evidence in the French context","authors":"Olfa Ben Salah, Anis Ben Amar","doi":"10.1108/jgr-10-2021-0082","DOIUrl":"https://doi.org/10.1108/jgr-10-2021-0082","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to focus on the impact of corporate social responsibility (CSR) on dividend policy in the French context. In addition, the authors seek to determine if the individual components of CSR influence dividend policy.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses panel data methodology for a sample of French non-financial firms between 2008 and 2018. Generalized least squares method is used to estimate the models.\u0000\u0000\u0000Findings\u0000Using panel data methodology for a sample of 825 observations for the period 2008–2018, this study finds a positive impact of CSR practices on dividend policy. The authors also find that individual components of CSR positively influence dividend policy. To check the robustness of the results, this study further runs a sensitivity tests, including an alternative measure of dividend policy, all of which confirm the findings.\u0000\u0000\u0000Practical implications\u0000This study has examined the impact of CSR on dividend policy in France and may have implications for regulatory, investors, analysts and academics. First, the involvement in CSR best practices encourages companies to pay more dividends to investors. Therefore, investors are more motivated to invest in socially responsible firms than socially irresponsible firms. Second, given the association of CSR with the quality of accounting information and financial markets, regulators should step up recommendations relating to the different societal dimensions of CSR.\u0000\u0000\u0000Originality/value\u0000While little previous work has focused on the causal link between CSR and dividend policy, this research is the first, to the authors’ knowledge, to have looked at the impact of CSR on dividend policy in France.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2022-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45379549","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":"Stakeholder engagement practices and impression management","authors":"Vincent Gagné, Sylvie Berthelot, Michel Coulmont","doi":"10.1108/jgr-03-2021-0036","DOIUrl":"https://doi.org/10.1108/jgr-03-2021-0036","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to assess the substantiveness of stakeholder engagement by examining voluntary disclosures tied to the engagement process. The objective is to draw a portrait of stakeholder engagement practices and determine whether they genuinely contribute to informing stakeholders or whether they are simply intended to manage stakeholders’ impressions.\u0000\u0000\u0000Design/methodology/approach\u0000The authors performed an exploratory content analysis on 113 sustainability reports published in 2018 in the Global Reporting Initiative database. The authors investigated disclosures tied to consulted stakeholders, communication modes and material issues resulting from the engagement process. The authors then assessed the substantiveness of these disclosures to determine the extent of the impression management tactics deployed in the stakeholder engagement disclosures made by Canadian companies.\u0000\u0000\u0000Findings\u0000Data analysis showed that more than a third of Canadian firms tend to make generic disclosures on their stakeholders’ engagement. As well, almost half the engagement modes disclosed are unidirectional and fewer than 33% of Canadian companies disclose on relevant sustainability issues. Furthermore, only 26% of the sample seek assurance on the information disclosed. Overall, the authors note an important trend in impression management used in sustainability reporting and underscore a potentially significant sectoral effect in the tactics used.\u0000\u0000\u0000Originality/value\u0000These data provide new insight into stakeholder engagement processes and highlight the strategies used by Canadian companies to manage their stakeholders’ impressions rather than their expectations. The study also contributes to a better understanding of the underexplored stakeholder engagement process and provides regulatory organisations with deepened insights to better frame stakeholder engagement disclosures.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43661449","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":"An integrated framework of UN and AACSB principles for responsible management education","authors":"Uma G. Gupta, S. Cooper","doi":"10.1108/jgr-12-2020-0104","DOIUrl":"https://doi.org/10.1108/jgr-12-2020-0104","url":null,"abstract":"\u0000Purpose\u0000Given the increasing relevance of Responsible Management Education (RME) to social and human welfare around the world, this paper aims to present an integrated framework that captures the essence of the principles of RME as defined by the United Nations (UN) and further set forth and embedded in the core principles of the accrediting body of business schools, namely, the American Association of Colleges and Schools of Business (AACSB). Such a framework serves as a rigorous platform for business schools and key stakeholders to integrate and implement core RME principles to deliver long-term sustainable benefits to the communities in which they operate\u0000\u0000\u0000Design/methodology/approach\u0000This is a conceptual paper. The authors first define key terms of RME used in the UN and AACSB guidelines to provide a universal language for business schools to communicate with their stakeholders and to monitor RME initiatives. Next, the authors identify and map RME Principles and Standards common to both organizations that business schools can apply and integrate into their educational practices to create societal impact. Finally, they categorize the 17 Sustainable Development Goals (SDGs) of the UN into four core purposes and articulate the benefits of clear and consistent messaging that aligns with the vision and mission of the institution\u0000\u0000\u0000Findings\u0000The integrated framework presented here makes a unique contribution to business schools that are in the early stages of RME implementation in the following ways: It simplifies the complexity and challenges of integrating the complex RME principles outlined by the UN and the spirit of the RME principles embedded in the accreditation guidelines of AACSB; the four unique themes that emerged from our research provide business schools with a clear pathway to assess their RME progress; and the framework addresses how RME can deliver exceptional value to various stakeholders of business schools.\u0000\u0000\u0000Research limitations/implications\u0000There are many opportunities for future researchers to expand on our work particularly, in the areas of RME-driven curriculum development and experiential learning, embedding ethics within high-impact RME practices and developing rigorous metrics to define and measure societal impact. Future researchers may also wish to expand and refine the definitions of key terms and explore the role of societal interaction as an indicator of meaningful institutional engagement with the business community.\u0000\u0000\u0000Practical implications\u0000Business educators can use this framework that maps AACBS core RME themes to the RME guidelines of the UN to assess, establish and enhance their strategies to implement and improve RME-driven business education.\u0000\u0000\u0000Originality/value\u0000This integrated framework makes a unique contribution to business schools by simplifying the complexity and challenges of implementing RME principles outlined by the UN and that of AACSB. By integrating the principles outlined by both the accrediting ","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47249247","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 problem of CSR: an exploration of relationship between CSR initiatives and excess work ethic","authors":"Muhammad Ali","doi":"10.1108/jgr-03-2021-0029","DOIUrl":"https://doi.org/10.1108/jgr-03-2021-0029","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to bring to light the downside of the positive effects of corporate social responsibility (CSR) concerning employee work practices. The focus is on the aspects of excess work ethic (EWE) that are hypothesized as the result of increased organizational identification (OI) due to CSR engagement. This excessive involvement by employees in their work results in neglect of their personal lives.\u0000\u0000\u0000Design/methodology/approach\u0000The sample has been taken from employees of various organizational sectors in Pakistan. Structural equation modeling is used to analyze the hypothesized relationships among the variables in the conceptual framework.\u0000\u0000\u0000Findings\u0000The findings of the study reveal that CSR perception of employees negates the excessive work ethic but the introduction of a higher level of OI due to work meaningfulness indirectly positively affects EWE with pro-environmental orientation (PEO) as a moderator.\u0000\u0000\u0000Originality/value\u0000The relationship between CSR and variables such as work engagement has been explored in the recent literature but the heightened level of OI indulging the employees into overwork is rarely been explored. Also, the use of PEO as a mediator adds to the knowledge on the subject.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2021-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49293254","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}