Subjects -> BUSINESS AND ECONOMICS (Total: 3530 journals)
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HUMAN RESOURCES (103 journals)                     

Showing 1 - 92 of 92 Journals sorted by number of followers
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 224)
Human Resource Management     Hybrid Journal   (Followers: 76)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 74)
Human Resource Management Journal     Hybrid Journal   (Followers: 72)
Human Relations     Hybrid Journal   (Followers: 61)
Human Resource Management Review     Hybrid Journal   (Followers: 60)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 52)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 50)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 45)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 43)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Human Resource Development Review     Hybrid Journal   (Followers: 26)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 25)
Personality and Individual Differences     Hybrid Journal   (Followers: 25)
Accounting Forum     Hybrid Journal   (Followers: 23)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 23)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 23)
Accounting and Business Research     Hybrid Journal   (Followers: 22)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
European Accounting Review     Hybrid Journal   (Followers: 20)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Open Journal of Leadership     Open Access   (Followers: 18)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 17)
Personnel Review     Hybrid Journal   (Followers: 16)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 16)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 15)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
Public Personnel Management     Hybrid Journal   (Followers: 13)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 13)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
British Accounting Review     Hybrid Journal   (Followers: 12)
Advances in Accounting     Hybrid Journal   (Followers: 11)
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
Journal of Human Capital     Full-text available via subscription   (Followers: 11)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 10)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Human Resource and Organization Development Journal     Open Access   (Followers: 7)
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Strategic HR Review     Hybrid Journal   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 6)
German Journal of Human Resource Management     Hybrid Journal   (Followers: 5)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of Professions and Organization     Free   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Research in Human Development     Hybrid Journal   (Followers: 5)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Coaching : Theorie & Praxis     Open Access   (Followers: 4)
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Australian Accounting Review     Hybrid Journal   (Followers: 4)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 3)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
Journal of HR intelligence     Open Access   (Followers: 2)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
Journal of Marketing and HR     Open Access   (Followers: 2)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 1)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
NHRD Network Journal     Full-text available via subscription  
Human Resource Research     Open Access  
Personnel Assessment and Decisions     Open Access  
Kelaniya Journal of Human Resource Management     Open Access  
Revista Gestión de las Personas y Tecnología     Open Access  
Psychologie du Travail et des Organisations     Hybrid Journal  
FOR Rivista per la formazione     Full-text available via subscription  
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Asian Review of Accounting     Hybrid Journal  

           

Similar Journals
Journal Cover
Journal of Global Responsibility
Number of Followers: 3  
 
Hybrid Journal Hybrid journal   * Containing 1 Open Access Open Access article(s) in this issue *
ISSN (Print) 2041-2568 - ISSN (Online) 2041-2576
Published by Emerald Homepage  [360 journals]
  • Determinants of voluntary CSR reporting reliability – evidence from
           Canada

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      Authors: Anne Marie Gosselin , Sylvie Berthelot
      Abstract: The purpose of this study is twofold: to examine the reliability of voluntary corporate social responsibility reporting (CSRR) to determine whether users can rely on the information released by corporations and to examine the determinants of CSRR reliability in a voluntary context. This study analyses the information included in a sample of 190 standalone corporate social responsibility (CSR) reports issued by Canadian corporations listed on the Toronto Stock Exchange S&P/TSX Composite Index from 2016 to 2018. The results of this study show that CSR reports lack reliability. The determinants identified (image, corporate governance and financialisation) partially explain the quality of the information disclosed. As well, the results suggest that corporations may attempt to manipulate users’ perception through their disclosures. TThis study provides a greater understanding of the current state of CSRR in a voluntary context. It offers further insights into the strategies corporations use to manage impressions through CSR disclosures. This study provides further empirical data as to current shortcomings of voluntary CSRR and the potential benefits of further regulation. Few studies have specifically focused on the reliability of CSRR and its determinants in a voluntary context.
      Citation: Journal of Global Responsibility
      PubDate: 2022-09-30
      DOI: 10.1108/JGR-03-2022-0031
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Examining impact of ESG score on financial performance of healthcare
           companies

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      Authors: Deepali Kalia , Divya Aggarwal
      Abstract: This paper aims to investigate the effect of total and each individual component of environmental, social and governance score (ESG) on financial performance (FP) of healthcare companies. Data for 468 health-care firms for the business year 2020 is sourced from Thomson Reuters to obtain ESG data. Correlation and multivariate regression analysis are done to investigate the relation between ESG activities and firm performance. The analysis has been done on overall data and subsample data to examine the relation across developing vs developed markets. The results of the study suggest that relation between ESG score and FP cannot be generalized. The results show that performing ESG activities positively impact firm performance of healthcare companies in developed economies; however, this relationship would be negative or insignificant in the case of developing economies. The results of this study have implications for both practitioners and policymakers. The authors suggest the specific setups in which the relationship between ESG activities and firm performance will be negative or insignificant. These results are beneficial to policymakers who seek to increase the active participation of firms in ESG activities. To the best of the authors’ knowledge, this study is the first to explore the relationship of ESG score on FP through the lens of country-level development variables for health-care sector companies.
      Citation: Journal of Global Responsibility
      PubDate: 2022-09-27
      DOI: 10.1108/JGR-05-2022-0045
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Relevance of CSR for building affective commitment of employees: a
           multilevel approach

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      Authors: Aruna Jha
      Abstract: Drawing on both social identity theory and signalling theory, this paper aims to theorize and empirically examine a moderated mediation model that investigates the underlying mechanism through which perception of Corporate social responsibility (CSR) influence employee affective commitment (AC) (micro-CSR) in case of companies that are among the highest spenders on CSR initiatives targeted at external stakeholders (macro-CSR). The hypotheses were tested on 444 employees of top five banking and four information technology Indian companies. Partial least squares structural equation modelling was used to test the measurement model, whereas moderated mediation analysis was done through Hayes PROCESS Macro (v.4). Findings suggest that employees develop a positive attitudinal disposition towards organisations CSR activities even when targeted only at external stakeholders. The research findings support advancement of CSR literature by suggesting that expenditure on CSR initiatives of business sends strong signals to employees of the care and empathy it has for stakeholders and due to prestige, that comes along with it, their self-concept gets accentuated. Lack of influence of employee volunteering (EV) on CSR outcomes highlights the need of integration of CSR initiatives with CSR strategy and human resource policies. Results indicate that perception about CSR is directly related to AC, but its influence improves if it is routed through perceived organisational support and organisational trust in that order. Furthermore, the serial mediation of the model is not moderated by EV.
      Citation: Journal of Global Responsibility
      PubDate: 2022-09-13
      DOI: 10.1108/JGR-04-2022-0036
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Pro-environmental purchase intentions in a low-involvement context: the
           role of myopia and apathy

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      Authors: Ayşen Coşkun , Michael Polonsky , Andrea Vocino
      Abstract: To achieve the UN’s 2030 agenda, consumers will need to behave more responsibly and make less environmentally harmful purchases. This study aims to investigate the antecedents of consumers’ pro-environmental purchase intentions based on a range of motivating (i.e. attitudes, locus of control) and inhibiting factors (i.e. apathy and myopia) for a low-involvement product. It also tests the moderating effect of the greenness of a low-involvement product (green vs nongreen) on the consumer’s pro-environmental purchase intentions. An online panel survey of 679 Turkish consumers was used. Structural equation modeling was used to test the hypothesized relationships. The results suggest that while inhibiting factors (i.e. apathy and myopia) may not directly impede such purchase intentions, they could prevent consumers from considering the environmental characteristics of low-involvement products. The insights are expected to assist marketers and policymakers to understand consumer psychological mechanisms when encouraging and promoting pro-environmental behavior in the context of low-involvement purchases, enhancing consumers contributing to the 2030 objectives. This study examines the role of inhibiting factors behind the purchase of low-involvement goods. It also tests the moderating effect of the greenness of a low-involvement product on pro-environmental purchase intentions.
      Citation: Journal of Global Responsibility
      PubDate: 2022-08-30
      DOI: 10.1108/JGR-04-2022-0034
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • A qualitative examination of how accountability manifests itself in a
           circular economy

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      Authors: Amoako Kwarteng , Cletus Agyenim-Boateng , Samuel Nana Yaw Simpson
      Abstract: Accountability within the framework of circular economy (CE) is unknown even though the concept of CE is increasingly gaining momentum among governments, policymakers and academics. The purpose of this study is to investigate how accountability expresses itself in the CE. This study draws on the institutional logics theory and adopted an exploratory qualitative study aimed at eliciting stakeholders’ perspectives on how accountability manifests in the context of CE. Data was collected through semi-structured interviews of cross section of Ghanaians. Respondents were recruited using the purposeful sampling method, and data saturation was reached with 35 respondents. Concurrent data collection and analysis were carried out, and emerging themes were investigated as the research progressed. The results indicate that accountability manifestations take on a variety of forms and shapes through both formal and informal processes within the circularity space. The specific areas of accountability manifestations are through the social system embedded in the society, through the organization’s responsibility and transparency, through regular reporting to stakeholders using appropriate metrics, through agency and answerability to relevant stakeholders and through governance systems embedded within social interaction. Additionally, this study discovered that accountability manifestations would contribute to the firm’s sustainability by enhancing competitive advantage through stakeholder engagement, improving risk management and promoting creativity and innovation. Given an apparent gap in the literature on circularity and accountability, as well as a call for further studies on the reflections of accountability within the CE, this study provides empirical evidence to fill these gaps.
      Citation: Journal of Global Responsibility
      PubDate: 2022-08-15
      DOI: 10.1108/JGR-12-2021-0107
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Does it pay to deliver superior ESG performance' Evidence from US
           S&P 500 companies

         This is an Open Access Article Open Access Article

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      Authors: Bejtush Ademi , Nora Johanne Klungseth
      Abstract: The purpose of this paper is to investigate the relationship between a company’s environmental, social and governance (ESG) performance and its financial performance. This paper also investigates the relationship between ESG performance and a company’s market valuation. This paper provides convincing empirical evidence that delivering superior ESG performance pays off financially. The financial data and ESG scores of 150 publicly traded companies listed in the Standard and Poor’s 500 index for 2017–2020, comprising 5,750 observations, were collected. STATA was used to run a fixed-effect regression and a weighted least squares model to analyze the panel data. The results of the empirical analysis suggest that companies with superior ESG performance perform better financially and are valued higher in the market compared to their industry peers. The ESG rating score impacts both return-on-capital-employed as a proxy for financial performance and Tobin’s Q as a proxy for the market valuation of a company. This study contributes to the existing research on ESG performance and financial performance relationship by providing empirical evidence to resolve confusion in the existing literature caused by contradictory evidence. Taking advantage of worldwide crisis caused by the COVID-19 pandemic, this study shows that a positive relationship between ESG performance and a company’s market valuation holds even during times of unexpected crises. Further, this study contributes to business practitioners’ knowledge by showing that ESG aspects constitute highly relevant non-financial information that impact the market’s perception of a company and that investing in sustainability positively impacts a company’s bottom line.
      Citation: Journal of Global Responsibility
      PubDate: 2022-08-11
      DOI: 10.1108/JGR-01-2022-0006
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Does sustainable board governance drive corporate social
           responsibility' A structured literature review on European archival
           research

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      Authors: Patrick Velte
      Abstract: This paper aims to analyze the impact that sustainable board governance has on corporate social responsibility (CSR) on the European capital market because of the current debate of future European regulations on the topic. Based on a legitimacy and stakeholder theoretical framework, the author conducts a structured literature review and includes 86 quantitative peer-reviewed empirical (archival) studies on board gender diversity, sustainability board expertise and sustainability-related executive compensation and their impact on CSR variables. Gender board diversity represents the most important variable in this literature review. The included categories of sustainable board governance positively influence both the total CSR and environmental outputs. A detailed analysis of sustainable board governance proxies is needed in future archival research to differentiate between symbolic and substantive use of CSR. In view of the current European reform initiatives on sustainable corporate governance in line with the EU Green Deal project, future research should also analyze the interactions between the included sustainable board governance variables and their contributions to CSR. As both stakeholder demands’ on CSR outputs and CSR washing have increased since the financial crisis of 2008–2009, firms should be aware of a substantive integration of sustainability within their boards of directors (e.g. because of composition and compensation) to increase their CSR efforts and long-term firm reputation. This analysis makes useful contributions to prior research by focusing on sustainable board governance as a key determinant of CSR outputs on the European capital market. The European Commission’s future evidence-based regulations [e.g. the corporate sustainability reporting directive (CSRD) and the corporate sustainability due diligence directive (CSDD)] should be promoted.
      Citation: Journal of Global Responsibility
      PubDate: 2022-07-20
      DOI: 10.1108/JGR-05-2022-0044
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The barriers to adapting accounting practices to circular economy
           implementation: an evidence from Ghana

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      Authors: Amoako Kwarteng , Cletus Agyenim-Boateng , Samuel Nana Yaw Simpson
      Abstract: The rapid development in the circular economy phenomenon raises the prospects of potential tension between the existing accounting practices and the principles of circular economy. This study, therefore, aims to investigate the barriers to adapting the current accounting practices to circular economy implementation. The study uses exploratory qualitative study design, and semi-structured interviews were conducted among professional accountants in Ghana. Purposive sampling technique was used to recruit respondents, and data saturation was achieved with 45 respondents. Data collection and analysis were undertaken concurrently and emerging themes were investigated as the study progressed. The results indicate that there are several barriers to adapting the current accounting practices to circular economy implementation. The specific barriers as revealed in the data analysis are: accounting reporting barriers, financial/economic barriers, technological barriers, managerial/behavioral barriers, organizational barriers and institutional barriers. The study responded to a global call by coalition circular accounting to identify and potentially over accounting related challenges that impedes the transition to circular economy. The study’s originality stems from the fact that it explores the issue from a developing country perspective, which has received limited attention in the extant literature.
      Citation: Journal of Global Responsibility
      PubDate: 2022-07-15
      DOI: 10.1108/JGR-12-2021-0102
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Spousal support and working woman’s career progression: a qualitative
           study of woman academicians in the University of Kashmir

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      Authors: Ambreen Khursheed Wani
      Abstract: The purpose of this paper is to explore the importance of spousal support toward a working woman’s career progression. As women continue to bear the brunt of shouldering more domestic responsibilities than men, this research focuses on their extensive need for spousal support. The work attempts to examine how working women perceive the roles their spouses play in sharing home and childcare responsibilities vis-à-vis supporting them in pursuing a career. The compartmentalization of gender roles and how it influences division of labor between husband and wife have also been explored. The study used a qualitative approach based on analysis of multiple cases regarding women academicians. In-depth narratives based on rich interview data presented an inquiry into spousal support working women received. The impact of spousal support on the career trajectories of women was also explored. Results show that spousal support is an important dimension toward the success of a woman’s career. Findings also suggest that gender role is an essential dynamic that determines the pattern of dominance between couples. Gender role ideology between the husband and wife was a key determinant of husbands’ support toward his working wife. The present research, unlike previous studies, explores how women perceive the presence/absence of a husband’s support in a little studied group of female workers.
      Citation: Journal of Global Responsibility
      PubDate: 2022-07-13
      DOI: 10.1108/JGR-05-2021-0050
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Gender sensitive responses to climate change in Nigeria: the role of
           

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      Authors: Joseph Ikechukwu Uduji , Nduka Elda Nduka Okolo-Obasi
      Abstract: The purpose of this paper is to critically examine the multinational oil companies’ corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the Global Memorandum of Understanding (GMoU) on gender-sensitive responses to climate change in oil host communities in Nigeria. This paper adopts a survey research 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 rural women were sampled across the Niger Delta region. The results from the use of a combined propensity score matching and logit model indicate a significant relationship between GMoU model and women, gender and climate change in the Niger Delta, Nigeria. This implies that CSR of a multinational oil companies is a critical factor in the need for gender-sensitive responses to the effect of climate change. It suggests that, for adaptation to climate change effects, understanding gender dimensions and taking gender responsive steps be incorporated into GMoU policies and action plans of multinational enterprises. This research contributes to gender debate in climate change from a CSR perspective in developing countries and 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: 2022-07-13
      DOI: 10.1108/JGR-05-2022-0040
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Greenwashed word of mouth (GWWOM): a vibrant influence on customer green
           behaviour

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      Authors: Navjit Singh , Kritika Gupta , Bharti Kapur
      Abstract: The purpose of this study is to examine the role of greenwashed word of mouth (GWWOM) originating from trickery and misleading green marketing practices on customer behavior. The outcomes of this study are expected to contribute in the domain of responsible green marketing. The significance of this study lies in its ability to provide useful recommendations to marketers, policymakers and customers toward accomplishment of sustainable development goals through usage and adoption of environment-friendly products. This study is primarily descriptive in nature, as it attempted to investigate the implications of customers' reactions toward greenwashed practices prevailing in the fast-moving consumer goods (FMCG) market. The information gathered through a self-administered online questionnaire was analyzed using Smart PLS software package to verify the proposed hypotheses. The consistency and validity of the measurement and structural models proposed were tested using inferential statistical procedures. The results significantly confirmed the mediating role of GWWOM in shaping the relationship between green skepticism and shift in green behavior. It was verified from the results that customers’ futuristic behavioral patterns toward green products are negatively influenced by misleading and false claims of marketers through GWWOM communications. The primary implications of this study are for marketers in understanding the role of GWWOM on organizations’ reputation. The policymakers may contribute by implementing appropriate changes in regulations to control greenwashed practices. Finally, customers may become more aware about the unethical marketing practices and act responsibly in the market place. This study revealed an intriguing finding in the sense that customers, who feel cheated by erroneous and mislead green claims of the marketers, are expected to communicate their experiences through variety of channels. Therefore, it is very likely that they may influence others to change their behaviors while going for environmentally safe products and may have significant consequences on the sustainable consumer behavior.
      Citation: Journal of Global Responsibility
      PubDate: 2022-06-29
      DOI: 10.1108/JGR-11-2021-0094
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Corporate governance mechanisms and corporate social responsibility
           disclosure: evidence from an emerging market

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      Authors: Ibrahim El-Sayed Ebaid
      Abstract: This study aims to examine the relationship between corporate governance mechanisms, namely, board independence, board size and gender diversity, and the extent of corporate social responsibility (CSR) disclosure for companies listed on the Saudi stock exchange. Data has been extracted from the annual reports of a sample of 67 companies listed on the Saudi Stock Exchange during the period 2014–2019. Three panel data techniques have been used to investigate the association between governance variables and the extent of CSR disclosures after statistically controlling the effects of the size, leverage and profitability of the companies. The results of this study indicate that board independence and board size have positive and significant associations with the extent of CSR disclosures. However, the study finds that the percentage of female representation on the board has a positive effect on the extent of CSR disclosure, but that this effect is not statistically significant. The results of this study are limited to the context in which the study was conducted, which is the Saudi stock exchange during the period 2014–2019, and then the generalization of the results may be limited to listed companies operating in a similar social and economic context. Also, the data sources in this study were limited to the annual reports of companies only. The results of this study provide some indications for policymakers in Saudi Arabia to take what is necessary to promote corporate governance mechanisms and, therefore, enhance CSR practices. This study contributes to the literature on CSR by providing empirical evidence on the impact of corporate governance mechanisms on the extent of CSR disclosure from one of the developing countries, which is Saudi Arabia.
      Citation: Journal of Global Responsibility
      PubDate: 2022-06-22
      DOI: 10.1108/JGR-12-2021-0105
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Teaching sustainable development: an approach to rapidly introducing the
           UN sustainable development goals into an undergraduate business curriculum
           

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      Authors: Elizabeth Collier , Kathleen E. Odell , Alfred Rosenbloom
      Abstract: The purpose of this study is to determine whether an undergraduate business program that rapidly introduced sustainable development into its curriculum, without an overall curriculum revision, was effective in terms of student engagement with the UN Sustainable Development Goals (SDGs) and what factors were most important for deepening student interest. This study used a pre-test/post-test design at one academic institution, in several different core courses, offered multiple times over three years, to assess the effectiveness of the curriculum approach taken. Including a significant, SDG-focused assignment in an existing business course increased student learning about the SDGs, student curiosity about the SDGs and students’ feelings of competence to advance the SDGs after graduation. Having a faculty member who can make a strong business case for the SDGs increased student commitment to the goals. These positive outcomes were consistent across business school majors and were not specific to particular courses or faculty. Data in this study were collected at the course level and did not contain information to identify unique students across the pre- and post-tests. Given the long timeline for curriculum change at the institutional level, these findings provide a way forward for business schools and business school faculty who desire to react quickly to bring these topics into management education. To the best of the authors’ knowledge, this is the first study to use survey data collected over multiple semesters to test whether course-level interventions increase student engagement and interest in the SDGs.
      Citation: Journal of Global Responsibility
      PubDate: 2022-05-23
      DOI: 10.1108/JGR-11-2021-0100
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • 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. 13 , No. 3 (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. 13 , No. 3 (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. 13 , No. 3 (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. 13 , No. 3 (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. 13 , No. 3 (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. 13 , No. 3 (2022)
       
  • Journal of Global Responsibility

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