JournalTOCs

Journal of Global Responsibility
Number of Followers: 3

Hybrid journal (It can contain Open Access articles)
ISSN (Print) 2041-2568 - ISSN (Online) 2041-2576
Published by Emerald

[360 journals]

The integrated reporting quality, cost of equity and financial performance
in Islamic banks
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  Authors: Yamina Chouaibi , Saida Belhouchet , Salim Chouaibi , Jamel Chouaibi
  Abstract: The 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. This 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. The 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. Current 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. This 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.
  Citation: Journal of Global Responsibility
  PubDate: 2022-05-13
  DOI: 10.1108/JGR-11-2021-0099
  Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
The mirror effect: influence of national governance on environmental
disclosure in coordinated economies
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  Authors: Alan Bandeira Pinheiro , Marcelle Colares Oliveira , María Belén Lozano
  Abstract: Based on the approach of the varieties of capitalism, this paper aims to investigate the influence of national governance characteristics on environmental disclosure. This 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. The 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. Firms 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. This 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.
  Citation: Journal of Global Responsibility
  PubDate: 2022-05-12
  DOI: 10.1108/JGR-01-2022-0009
  Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
Board role performance and sustainability reporting practices: managerial
perception-based evidence from Uganda
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  Authors: Zainabu Tumwebaze , Juma Bananuka , Laura A. Orobia , Moses Munyami Kinatta
  Abstract: The 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. This 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. On 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. The 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. This 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.
  Citation: Journal of Global Responsibility
  PubDate: 2022-05-04
  DOI: 10.1108/JGR-08-2021-0072
  Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
Augmenting women empowerment: a systematic literature review on
microfinance-led developmental interventions
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  Authors: Sazzad Parwez , Ruchi Patel
  Abstract: This study aims to explore economic, social, psychological and political empowerment and dis-empowerment of women caused by microfiance interventions. Women tend to face the brunt of societal discrimination created by economic, social, psychological and political disempowerment. This led to the emergence of the microfinance model for the rural poor and specifically focused on women as an agency for social change. This study is based on a systemic literature review to examine microfinance-led women empowerment to reduce the ambiguity in theoretical and empirical underpinning. The study’s findings suggest that even though microfinance as a developmental model is not a runaway success, it did make some positive impact on the status of women. This study shows that the microfinance program empowers women and reduces societal inequalities to some extent, but literature also suggests that microfinance as a model has failed to make the requisite socio-economic change, and in some cases, there is adverse impact.
  Citation: Journal of Global Responsibility
  PubDate: 2022-04-26
  DOI: 10.1108/JGR-01-2021-0005
  Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
Effect of corporate environmental strategies on firms’ competitiveness,
the mediating role of supply chain collaboration
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  Authors: Kwame Owusu Kwateng , Francis Kamewor Tetteh , Hunaisu Ben Atchulo , Shirley Opoku-Mensah
  Abstract: The purpose of this is to test the relationship between corporate environmental strategies (CES) and firms’ competitiveness (FC) through collaboration. Selected companies from Ghana Club 100 were used as the sample for this study. This study used regression to test the hypothesized paths. The 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. The findings will enlighten firms to outline and implement appropriate environmental strategies to sustain their competitive advantage. This study is very rare in the African context; hence, it adds to the extant literature by providing a contemporary perspective of CES and FC.
  Citation: Journal of Global Responsibility
  PubDate: 2022-02-18
  DOI: 10.1108/JGR-02-2021-0026
  Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
Suicide rates and institutional quality in an emerging country
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  Authors: Ghadi Saad
  Abstract: The purpose of this study is to investigate the relationship between suicide rates and institutional quality. This study used autoregressive distributed lag model and error correction model to examine short-run and long-run relationships during 1996–2017 in Lebanon. The 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. This 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.
  Citation: Journal of Global Responsibility
  PubDate: 2022-01-20
  DOI: 10.1108/JGR-07-2021-0060
  Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
The effects of personal and organisational attributes on ethical attitudes
of professional accountants: evidence from Ghana
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  Authors: Regina Mensah Onumah , Samuel Nana Yaw Simpson , Amoako Kwarteng
  Abstract: This 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. The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships. The 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. In 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.
  Citation: Journal of Global Responsibility
  PubDate: 2022-01-18
  DOI: 10.1108/JGR-04-2021-0041
  Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
Does corporate social responsibility affect dividend policy' Empirical
evidence in the French context
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  Authors: Olfa Ben Salah , Anis Ben Amar
  Abstract: The 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. This 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. Using 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. This 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. While 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.
  Citation: Journal of Global Responsibility
  PubDate: 2022-01-11
  DOI: 10.1108/JGR-10-2021-0082
  Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
Stakeholder engagement practices and impression management
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  Authors: Vincent Gagné , Sylvie Berthelot , Michel Coulmont
  Abstract: The 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. The 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. Data 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. These 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.
  Citation: Journal of Global Responsibility
  PubDate: 2021-12-27
  DOI: 10.1108/JGR-03-2021-0036
  Issue No: Vol. 13 , No. 2 (2021)
The problem of CSR: an exploration of relationship between CSR initiatives
and excess work ethic
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  Authors: Muhammad Ali
  Abstract: The 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. The 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. The 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. The 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.
  Citation: Journal of Global Responsibility
  PubDate: 2021-12-13
  DOI: 10.1108/JGR-03-2021-0029
  Issue No: Vol. 13 , No. 2 (2021)
Does CEO power moderate the link between corporate social responsibility
and bank earnings management
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  Authors: Emna Miladi , Jamel Chouaibi
  Abstract: This paper aims to investigate the relationship between corporate social responsibility (CSR) and earnings management (EM) in US commercial banks and examines whether the chief executive officer (CEO) power can moderate this relationship. For a sample of American commercial banks covering 2009–2018, several equations and regressions are used to measure the main proxies for bank EM. The authors use the fixed effects model and generalized method of moment to investigate the CSR–EM relationship. The authors find a significant positive relation between CSR and EM. Moreover, the authors find that CEO power moderates the CSR–EM relationship. This study also suggests a bidirectional relationship between CSR and EM. The findings of this paper have important policy implications for policymakers, regulators and investors in their attempts to constrain EM practices and enhance the quality of financial reporting in US commercial banks. The study contributes to the literature by exploring the relationship between CSR practices and firm EM by particularly focusing on banking. This study offers new insights into whether the association between CSR practices and EM is moderated by the CEO power. To the best of the knowledge, the relationship between CSR and EM is not studied yet with the moderating role of CEO power.
  Citation: Journal of Global Responsibility
  PubDate: 2021-12-07
  DOI: 10.1108/JGR-07-2021-0067
  Issue No: Vol. 13 , No. 2 (2021)
Does corporate social responsibility initiative dissuade the increasing
electoral violence in Sub-Saharan Africa' Evidence from Nigeria’s
oil producing region
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  Authors: Joseph Ikechukwu Uduji , Elda Nduka Okolo-Obasi , Simplice Asongu
  Abstract: The purpose of this paper is to critically examine the multinational oil companies (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on reducing incidents of electoral violence in oil-producing communities. This paper adopts a survey technique, aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 1,200 households were sampled across the Niger Delta region of Nigeria. The results from the use of a combined propensity score matching and logit model indicate that the GMoU model made a significant impact in deterring occurrences of electoral violence when interventions on cluster development boards are designed to mitigate the intricate of political clashes in the region. This implies that CSR interventions of MOCs play a vital role in reducing incidents of electoral violence in Nigeria’s oil producing region. Reducing the increasing electoral violence in the oil host communities, will, in turn, create an enabling environment for more extensive and responsible business of Multinational Corporation in Sub-Saharan Africa. This paper extends and contributes to the literature on CSR initiatives of multinational enterprises in developing countries and the rationale for demands for social projects by host communities. It concludes that business has an obligation to help in solving problems of public concern.
  Citation: Journal of Global Responsibility
  PubDate: 2021-11-11
  DOI: 10.1108/JGR-05-2021-0052
  Issue No: Vol. 13 , No. 2 (2021)
Establishing factors affecting the tax morale of individuals working in
the gig economy
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  Authors: Farah Nabila Md Fadzil , Anna Che Azmi
  Abstract: The purpose of this study is to provide insights into the factors affecting the tax morale of workers in the gig economy. Tax morale is defined as the willingness and motivation to comply with tax laws. Data was collected from gig economy workers through a questionnaire survey and analysed using second-generation multivariate analysis (partial least squares-structural equation modelling). The findings reveal that while the extent of the dependency on the gig economy has a positive relationship with tax morale, the level of education has a negative relationship. However, in contrast to reflective moral attentiveness, perceptual moral attentiveness positively influence tax morale. As no earlier study has examined factors affecting tax morale in the context of the gig economy, this research will be beneficial to tax authorities and policymakers. This study also offers insights into multidimensional aspects of the tax morale of those working in the gig economy.
  Citation: Journal of Global Responsibility
  PubDate: 2021-11-09
  DOI: 10.1108/JGR-01-2021-0007
  Issue No: Vol. 13 , No. 2 (2021)
Unpacking strategic corporate social responsibility in the time of crisis:
a critical review
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  Authors: Zubaida Ashraf , Gul Afshan , Umar Farooq Sahibzada
  Abstract: An increasing number of organizations focus on creating value in economics and growing their aspect, encompassing human, social and environmental perspectives. Traditionally, organizations mostly contained corporate social responsibility (CSR) as their actions only in an economically favorable situation. However, CSR can also be used in an unfavorable time as a strategic process to recover and sustain the organization during a crisis. The purpose of this study is to review six years (2015-2021) articles published on strategic CSR. The literature review of the current study examines through source data and combination findings the role of strategic CSR during a time of crisis. The search was conducted using Google Scholars, Psych Info, Emerald Insight, Science Direct and ProQuest. The study reviewed six years of articles on strategic CSR (2015–2021). The paper concludes by suggesting propositions and a model that indicated that effective communication encourages employees and external stakeholders to participate and enhance their contribution during the crisis and help gain a competitive advantage. The present review demonstrated managing crisis by incorporating strategic CSR initiatives. The role of communication is important for understanding the crisis, which builds a trust-based relationship with employees and external stakeholders and enhances their participation and engagement that can help sustain during the crisis. This study will help the organizations during the time of crisis because strategic CSR initiatives reduce the negative effect of the crisis and help achieve organizational competitive advantages. The present review bridges the gap in strategic CSR during the COVID-19 crisis interface. This review aims to understand the role of strategic CSR during the time COVID-19 of crisis. This study contributes to the strategic CSR research by giving clarity regarding the managing crises of organizations.
  Citation: Journal of Global Responsibility
  PubDate: 2021-11-04
  DOI: 10.1108/JGR-03-2021-0030
  Issue No: Vol. 13 , No. 2 (2021)
Journal of Global Responsibility
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