{"title":"Investigating the mediating role of green performance measurement systems in the nexus between green intellectual capital and environmental performance","authors":"Nhon Hoang Thanh, Bac Truong Cong","doi":"10.1108/srj-11-2023-0663","DOIUrl":"https://doi.org/10.1108/srj-11-2023-0663","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to propose and examine a conceptual model that shows how green performance measurement systems (GPMS) mediate the relationship between green intellectual capital components and environmental performance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The research surveyed 407 Vietnamese publicly listed companies to gather empirical data. Then, the exploratory factor analysis (EFA) and structural equation modeling (SEM) are used to examine the degree of emphasis firms place on using GPMS to transform green intellectual capital into firm value.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results indicate that both green human capital and green organizational capital have a direct positive impact on environmental performance. On the contrary, the influence of green social capital on environmental performance was found to be indirect through the mediation of GPMS.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>GPMS can be considered a tool that helps managers renew, develop and synchronize their systems to take advantage of green resources in environmental performance improvement.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The effective assimilation of GPMS within industrial entities holds the potential to mitigate air pollution and hazardous waste, thereby ameliorating social conditions for both employees and the neighboring community. Besides that, proficient implementation of GPMS enhances collaborative efforts within the industrial sphere, yielding collective societal benefits.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study emphasizes the importance of aligning green intellectual capital with appropriate control mechanisms, such as performance measurement systems, to maximize the benefits derived from these capital resources. The findings provide insights for organizations seeking to enhance their environmental performance and sustainability practices by effectively using their intellectual and social capital while implementing robust measurement systems.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"10 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142186507","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}
Triana Arias Abelaira, Lázaro Rodríguez-Ariza, María Pache Durán, Maria do Rosário Texeira Fernandes Justino
{"title":"Determinants of digitization disclosure in IBEX-35 companies","authors":"Triana Arias Abelaira, Lázaro Rodríguez-Ariza, María Pache Durán, Maria do Rosário Texeira Fernandes Justino","doi":"10.1108/srj-06-2024-0421","DOIUrl":"https://doi.org/10.1108/srj-06-2024-0421","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Corporate digital responsibility is a challenge for companies as it recognizes that the use of technology can have a significant impact on society. In addition, a whole philosophy of nonfinancial disclosure has recently been developing and has become a priority for organizations seeking to be transparent and accountable. While some companies have already adopted this approach, practices related to information transparency in corporate digital responsibility are still in their early stages, creating a need to improve reporting and promote greater understanding in this evolving field. Based on a study analyzing the disclosure of information on digitization and taking into account that the board of directors is the body in charge of companies’ disclosure policy, the study aims to identify the factors that favor this disclosure.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>As established by Ponce <em>et al.</em> (2022), IBEX-35 companies are Public Interest Companies subject to European and international regulations and are required to provide information on economic efficiency indicators and nonfinancial indicators. In relation to the proposed objectives, the aim is to analyze the possible factors that condition the degree of dissemination of information on digitization. To this end, a multiple linear regression of the dissemination index has been proposed following the works of Gil <em>et al.</em> (2018), Rodríguez-Ariza <em>et al.</em> (2014) and Briano-Turrent & Rodríguez-Ariza (2013). The estimation will be performed using the SPSS software (version 27).</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results show that the number of independent directors has a positive influence on the level of information disclosed by companies online. Conversely – and in line with previous studies – board size does not have a significant impact on the level of information transparency.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study has a few limitations that adversely impact the generalizability of the results. First, the subjective problem inherent in the rating and evaluation of information collected in the annual reports of sample companies cannot be excluded. Second, the consideration that each element that constitutes the IDT has the same weight, there being no weighting criteria. Finally, the study population is limited to 35 listed companies, not considering medium and small companies. Nevertheless, despite these limitations, the results are sufficiently interesting to justify and extend the research to a larger number of companies and, of course, to other stock market indices. Another interesting future line of research would be to include more independent variables to analyze what other factors determine the degree of digital transparency of companies.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The study may be useful for organizations to ","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"6 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142186509","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}
Melchior Gromis di Trana, Simona Fiandrino, Alberto Tonelli, Alain Devalle
{"title":"The interplay between stakeholder engagement and sustainability materiality assessment: a circular perspective","authors":"Melchior Gromis di Trana, Simona Fiandrino, Alberto Tonelli, Alain Devalle","doi":"10.1108/srj-04-2024-0234","DOIUrl":"https://doi.org/10.1108/srj-04-2024-0234","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The study aims to explore the role of stakeholder engagement for the sustainability materiality assessment process.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study develops a qualitative research approach based on a single case study. Triangulated data was collected from semi-structured interviews, sustainability reports and archival materials, and was analysed with a combined top-down and bottom-up coding procedure to generate explanatory categories.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings show that stakeholder engagement and sustainability materiality assessment are interconnected. Furthermore, the study highlights a circular perspective facilitated by three iterative mechanisms: sustainability interdisciplinarity, sense of belonging and cultural mindset.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Despite the extensive knowledge of stakeholder engagement regarding the practices and advantages, the understanding of its interplay with sustainability materiality assessment over time remains limited. Consequently, the research analyses the reciprocal relationship between stakeholder engagement and sustainability materiality in a circular way.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"58 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142186514","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":"Dissecting investment frequency: examining the role of social influence, investors’ perception of gender discrimination, involvement, access to information and risk tolerance","authors":"Apoorva Singh, Abhijeet Biswas","doi":"10.1108/srj-11-2023-0671","DOIUrl":"https://doi.org/10.1108/srj-11-2023-0671","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The recent economic changes in India and the gender discrimination practices of the patriarchal society have forced Indian women to turn to the financial sector as an essential means of generating returns. This study aims to identify the factors influencing investors’ investment frequency in India’s two most recognized metropolitan areas.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors applied structural equation modeling to augment Allport’s consumer behavior model and the social influence theory for assessing the frequency of investments made by 690 investors. The direct and indirect linkages in the proposed model were evaluated using moderation and mediation techniques.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study’s findings show that investors’ perceptions of gender discrimination practices and social influence considerably increase investors’ involvement, magnifying their investment frequency. In addition, access to reliable information reinforces the relationship between investors’ involvement and their frequency of investments, whereas the low-risk tolerance weakens this association.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The findings could help policymakers, investors, financial media outlets, financial experts, educational institutions and society strengthen India’s financial sector by leveraging the linkage between the underlying constructs and investors’ behavior.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The aspects of involvement and gender inequality have not garnered enough attention in the previous studies on behavioral finance. The study delves deeper into investor behavior by establishing a link between the underlying constructs and broadening the horizons of prominent consumer behavior models. It also unfurls the moderating role of access to information and risk tolerance to comprehend the association better.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"11 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142186510","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":"Exploring customer engagement on Facebook marketplace for second-hand clothing","authors":"Rashmini Sharma, Shavneet Sharma, Gurmeet Singh","doi":"10.1108/srj-10-2023-0588","DOIUrl":"https://doi.org/10.1108/srj-10-2023-0588","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to explore customers’ second-hand clothing purchases and their engagement on the Facebook marketplace.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A conceptual model is developed, building upon the online second-hand shopping motivation (OSSM) scale. Data gathered from 409 respondents was analysed using covariance-based structural equation modelling.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results highlight that economic, convenience, ideological motivations and environmental concerns impact customers’ purchase intention. Conversely, status consumption was found to impede customers’ purchase intentions. Notably, the elements of social media engagement, including consumption, contribution and creation, demonstrated significance as a consequence of customers’ second-hand clothing purchase intention.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study’s findings contribute to the knowledge encompassing sustainable fashion consumption, information systems and second-hand social media shopping. It uniquely explores customer behaviours related to second-hand clothes shopping on the Facebook marketplace by building upon the OSSM scale. These findings offer valuable insights, showcasing the determinants that can increase customer-centric social media engagement. These results inform online retailers on Facebook marketplace about sustainable practices, aligning with UN Sustainable Development Goals 12, 13 and 8, to promote a green global economy.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"67 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142186511","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":"Birds, bees and CSR managers: why is biodiversity conservation challenging for companies?","authors":"Madhura Bedarkar, Gurudas Nulkar, Akriti Chaubey, Mahima Mishra, Komal Dhiwar","doi":"10.1108/srj-08-2023-0428","DOIUrl":"https://doi.org/10.1108/srj-08-2023-0428","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is to learn what kinds of obstacles Indian businesses face when trying to make biodiversity protection a top priority as part of their corporate social responsibility (CSR) efforts. Interventions are proposed to elevate biodiversity protection to the ranks of CSR priorities among Indian businesses.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study applies an interpretive phenomenological analysis strategy to glean information from in-depth interviews with leaders and professionals in CSR.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings of the study revealed that the main factors influencing Indian companies’ CSR area choices are existing processes and stakeholder pressures. Companies prioritise engaging with local communities and employees when selecting CSR activities. The major challenge is integrating biodiversity into business plans, with CSR heads struggling to secure investment due to long gestation periods and limited media coverage. Implementing agencies face issues with project deliverables, mainly due to land ownership and lack of local government support. Companies can also encourage employee involvement in pro-environmental behaviours. The study also provides practical solutions for Indian companies to enhance their CSR engagement in biodiversity conservation.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The research only focuses on the opinions of CSR specialists and leaders, so it may only consider part of the situation’s complexity inside the organisation. The results may only apply to the business climate in India; hence, extra care is warranted when extrapolating them to other countries. Nonetheless, the study provides valuable insights into the interplay between CSR and biodiversity protection that might inform future studies and policy initiatives.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research fills a gap in the literature by investigating an uncharted territory: the role of CSR in protecting biodiversity in India. Examining obstacles and variables affecting CSR objectives illuminates business involvement in biodiversity conservation. The recommended treatments have real-world consequences for improving CSR involvement in this critical area.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"5 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142186512","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":"Political culture and the resource curse: public sector corruption across the United States","authors":"Marc S. Mentzer","doi":"10.1108/srj-09-2023-0508","DOIUrl":"https://doi.org/10.1108/srj-09-2023-0508","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the connection between political culture and public sector corruption, using the typology of Daniel Elazar, whose model traces the types of political cultures to their origins in various regions of England. Similarly, the “resource curse” concept, generally treated as a national-level phenomenon, is examined to assess how it might vary among jurisdictions within a country.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Regression analysis was applied to data from the 50 states of the US. Public sector corruption in each state was operationalized as the number of convictions by the Public Integrity Section of the US Department of Justice in relation to the number of public sector employees in that state.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Among the 50 states of the US, support was found for the association between political culture and public sector corruption. On the other hand, whether a state’s economy was dominated by natural resource extraction was not related to public sector corruption. This latter finding suggests the “resource curse” phenomenon does not cause corruption to be worse in states with resource-dependent economies.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Although it is appropriate to apply regression analysis to a data set of the 50 US states, the small size of the data set limited the number of predictor variables that could be examined. Alternative research approaches are discussed, and it is conceivable that another analytical technique might have revealed other predictors that affect the occurrence of corruption.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>While numerous studies have examined the impact of political culture and resource orientation on corruption at the national level, the current study examines how these variables affect corruption at the level of subnational jurisdictions within a major developed country, the United States.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"214 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141872381","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":"Who is John Galt? From rational egoism to social responsibility through entrepreneurial passion","authors":"Karina Bogatyreva","doi":"10.1108/srj-02-2024-0103","DOIUrl":"https://doi.org/10.1108/srj-02-2024-0103","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Enterprising individuals are frequently portrayed as rational agents who maximize their own interests. At the same time, an increasing number of small and medium-sized enterprises (SMEs) use social responsibility strategies, incorporating collective interests into their business agenda. This study aims to analyze the interplay between the rational and emotional aspects of the entrepreneurial personal identity and address its implications for the socially responsible behavior of businesses by drawing on the literature on entrepreneurial identity, the objectivism (rational egoism) philosophical perspective and the concept of entrepreneurial passion.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A sample of 333 Russian SMEs is used to test the research hypotheses. The study follows the quantitative research strategy, wherein the main assumptions are examined based on mediation testing techniques.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results suggest that entrepreneurs whose personal identities are rooted in objectivism values are less likely to foster culture of social responsibility within their firms. At the same time, their entrepreneurial passion mitigates the negative effect of objectivism on social responsiveness of the venture.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research enhances the understanding of entrepreneurial personality and can help policymakers promote social responsibility in small and medium businesses, showing that they need to communicate effectively with SMEs’ leaders and align their policies with entrepreneurial values and beliefs.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"55 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141872258","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}
Sandra Leonara Obregon, Luis Felipe Dias Lopes, Wesley Vieira da Silva, Deoclécio Junior Cardoso da Silva, Bratriz Leite Gustmann de Castro, Nuvea Kuhn, Maria Emilia Camargo, Claudimar Pereira da Veiga
{"title":"The influence of spirituality in the relationship between religiosity and work engagement: a perspective on social responsibility","authors":"Sandra Leonara Obregon, Luis Felipe Dias Lopes, Wesley Vieira da Silva, Deoclécio Junior Cardoso da Silva, Bratriz Leite Gustmann de Castro, Nuvea Kuhn, Maria Emilia Camargo, Claudimar Pereira da Veiga","doi":"10.1108/srj-01-2024-0043","DOIUrl":"https://doi.org/10.1108/srj-01-2024-0043","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate the impact of spirituality, spiritual experiences, religiosity, efficacy and job engagement among Brazilian university professors, particularly focusing on the implications for social responsibility.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Data were gathered from a nonprobability sample of academics from private and public universities in Brazil during periods of crisis using a standardized survey. The study used partial least squares structural equation modeling as the method for data analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study identified robust correlations between daily spiritual experiences (DSE), spirituality and job engagement and efficacy. Additionally, an indirect effect of religiosity on these variables was identified, mediated via DSE. Religiosity was found to impact spiritual experiences and spirituality. The results identified a direct influence of spirituality on work vigor and self-efficiency. However, the study revealed no significant indirect relationship between religiosity, job engagement and efficacy when mediated solely through spirituality.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study is primarily limited by its sampling method and Brazil’s cultural context, potentially affecting the generalizability of the findings. Future research should include a more diverse demographic and extend beyond the Brazilian context to various cultural settings. Despite these limitations, the study provides valuable insights for managers leveraging religiosity, spiritual experiences and spirituality to create a more inclusive workplace. Emphasizing these aspects can help foster an environment that respects and accommodates employees’ diverse religious and spiritual beliefs, enhancing workplace harmony and engagement.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings are relevant for university administrations and policymakers. Recognizing the role of spirituality, spiritual experiences and religiosity in academic engagement can guide the development of more supportive, inclusive and socially responsible work environments.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>This research underscores the social responsibility of educational institutions to consider and integrate their faculty members’ spiritual and religious dimensions, especially during times of crisis. It highlights how these aspects can significantly influence engagement and efficacy, contributing to a more holistic approach to employee well-being and organizational culture.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study brings a novel contribution to the dialogue around social responsibility in academia by associating religiosity, spiritual experiences and spirituality with job engagement and effectiveness during a global crisis. It highlights the importance of these persona","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"12 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141782211","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}
Paulina Permatasari, Kanji Tanimoto, Amelia Setiawan, Tanto Kurnia
{"title":"Product responsibility disclosures: do they concern with customer privacy?","authors":"Paulina Permatasari, Kanji Tanimoto, Amelia Setiawan, Tanto Kurnia","doi":"10.1108/srj-07-2023-0361","DOIUrl":"https://doi.org/10.1108/srj-07-2023-0361","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>With the growth in the use of technology currently, it is inevitable that all individuals are currently facing the risk of data misuse by irresponsible parties. This study aims to investigate whether companies disclosed information about customer privacy in their reports. The study will also focus on the activities that have been taken by companies to protect customers’ information, and to determine if the disclosure is sufficient to show the company’s performance on the customer privacy issues based on the GRI 418 customer privacy disclosure.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study uses qualitative, quantitative and exploratory research based on secondary data collected from annual reports and sustainability reports. The sample used in this study are the annual reports and sustainability reports from Indonesian listed companies in the Indonesia Stock Exchange (IDX) from the year 2019 to 2021.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings elucidate that customer privacy disclosures are still low. Applying a content analysis method, this study uses the sustainability disclosure guidelines from the Global Reporting Initiative.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study is important as it will contribute to the literature on customer privacy, which is scarce in the extant literature. Given the lack of reporting in this issue, this study found that only six out of seven industries disclose customer privacy.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study is the first study that examines the product responsibility disclosures relate with customer privacy concerns of Indonesian companies from their disclosures in their sustainability reports and annual report based on the GRI 418 customer privacy disclosure.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"10 1","pages":""},"PeriodicalIF":3.2,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141782213","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}