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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  [362 journals]
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- Corporate social responsibility and gig worker commitment: empowerment and
trust as mediators-
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Authors: Thuy Giang Thi Giang, Luu Tien Dung, Huynh Thuy Tien, Chung Tu Bao Nhu
Abstract: This study aimed to determine the effects of corporate social responsibility (CSR) on gig workers’ commitment to online platforms. The study’s sample consisted of 357 gig workers in Vietnam. The data was analysed using a partial least squares structural equation model (PLS-SEM). The research findings suggested that the interaction between CSR and worker commitment with gig platforms has the mediating role of empowerment and trust. The gig economy is an emerging form of employment relationship, in which gig workers’ commitments are usually to the platform rather than to a sole employer. This study suggests that gig platform owners should improve CSR perception to increase employee commitment and maintain their workforce to attract new users. This study developed a new framework to explain the relationship between CSR and gig work commitment, and furthermore evaluated the effects of mediating mechanisms of empowerment and trust on gig worker commitment in the gig economy platform.
Citation: Journal of Global Responsibility
PubDate: 2024-07-22
DOI: 10.1108/JGR-12-2023-0199
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- A concise autobiography of microfinancing: the pursuit of a world without
poverty-
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Authors: Kuldeep Singh
Abstract: Microfinancing is one of the most essential tools for fighting world poverty. But what if microfinancing were a living entity like all of us' How would microfinancing narrate its life story to the world' The current viewpoint essay generates critical reflections on microfinancing, in the light of contemporary observations, experiences, literature reviews and logical reasoning and narrates the autobiography of microfinancing in its own words. The paper adopts a first-person omniscient methodology, where microfinancing is the narrator of its life story. Microfinancing is well aware of its perception among other characters (stakeholders), such as practitioners, academics, researchers and lawmakers. The paper concludes that microfinancing can eradicate world poverty. However, to do so, microfinancing should achieve financial sustainability. While the institutionalists support the financial self-reliance of microfinancing, welfarists contend for donor-based support. Some argue that financial objectives cause a drift in the social mission of microfinancing (mission drift), for which it was conceived in the first place. Nevertheless, in line with the contemporary literature, the current essay, while narrating the story of microfinancing, strongly supports its institutionalization. It is only through financial sustainability that microfinancing can continue its fight against world poverty. Focusing on the institutionalization of microfinancing should provide practical implications for managers. The viewpoint supports the fight against world poverty via the sustainability of the microfinancing sector. In a unique way of narrating the autobiography, the essay intends to draw significant attention to the sustainability of microfinancing. The paper intends to draw more attention toward research on the microfinancing sector to fight world poverty.
Citation: Journal of Global Responsibility
PubDate: 2024-07-10
DOI: 10.1108/JGR-01-2024-0004
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Sustainability in banking literature: review and synthesis of thematic
structure-
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Authors: Shubhangi Rajawat, Ritika Mahajan
Abstract: This literature review aims to present the thematic and intellectual structure of sustainability in banking literature. A systematic literature review and manual content analysis of 158 studies from the Web of Science and Scopus databases has been conducted. The study reveals three major themes: conceptualization of sustainability, measurement of sustainability performance and communication of sustainability. The review provides future research directions regarding the quality of reporting, the contribution of sustainable banking toward achieving sustainable development goals, the use of primary data for analyzing sustainable banking initiatives and distinctions in the concepts of sustainability in banking. Since the beginning of the century, the literature on sustainability in banking has been prolific but heterogeneous and fragmented. Reviews have been restricted to niche areas. This review addresses the lack of a unifying paradigm for sustainability in banking literature.
Citation: Journal of Global Responsibility
PubDate: 2024-07-01
DOI: 10.1108/JGR-06-2023-0096
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Ownership structure and performance of European companies: mediator role
of integrated reporting-
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Authors: Kawther Dhifi, Ghazi Zouari
Abstract: Integrated reporting (IR) has been proposed to “reform” corporate financial statements, fill gaps in existing reporting practices and provide a better understanding of financial and nonfinancial information in an integrated manner. The purpose of this study aims to provide empirical evidence of the role of IR in mediating the effect of ownership structure on firm performance. Structural equation modeling on panel data are used to study the impact of the role of IR in mediating the effect of ownership structure on firm performance. The present empirical study was based on a sample of 431 European firms belonging to common or civil law between 2012 and 2020. Based on empirical results, this study shows that IR plays a mediating role in the relationship between ownership structure attributes (ownership concentration, institutional ownership and managerial ownership) and the performance of European common law firms. In civil law countries, it only has a mediating effect on the relationship between institutional ownership and performance. This study provides evidence for IR, ownership structure and firm performance. This chapter highlights the global need for a generally accepted set of standards for sustainability and IR practices.
Citation: Journal of Global Responsibility
PubDate: 2024-06-24
DOI: 10.1108/JGR-02-2023-0028
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Corporate social responsibility: does risk-taking attitude matter'
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Authors: Caroline Hartmann, Chu Chen, Mario Hayek
Abstract: The purpose of this paper is to understand the role of risk-taking attitude as an important antecedent to corporate social responsibility (CSR) initiatives. The authors use regression models on a sample of 2,136 publicly traded US companies over a 10-year period. Corporate risk-taking encourages the pursuit of CSR initiatives and internal (i.e. board strength) and external (i.e. financial analysts) corporate governance mechanisms strengthen that relationship. While pursuing CSR initiatives involves financial and reputational risks that are evident by the variability in the outcomes (e.g. firm value) of firms that have historically undertaken CSR initiatives, to the best of the authors’ knowledge, this is the first paper to theoretically explain why risk-taking is an important antecedent to CSR and empirically test that relationship.
Citation: Journal of Global Responsibility
PubDate: 2024-06-20
DOI: 10.1108/JGR-08-2023-0132
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Sustainability performance measurement – a framework for
context-specific applications-
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Authors: Nadja Fugleberg Damtoft, Dennis van Liempd, Rainer Lueg
Abstract: Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements are eclectic, without guidance for contextual applications. This paper aims to develop a conceptual framework that categorizes, explains and evaluates measurements based on their accuracy and precision and provides a guideline for their context-specific application. The authors conducted a systematic literature review of an initial sample of 1,415 papers. The final sample of 74 papers suggested four measurement categories: isolated indicators, indicator frameworks, Sustainability Balanced Scorecards (SBSC) and Sustainability Performance Measurement Systems (SPMS). The analysis reveals that isolated indicators are inaccurate and imprecise, limiting their application to organizations with delimited, specific measurements of parts of CSP due to the risk of a GIGO-effect (i.e. low-quality input will always produce low-quality output). CSP-indicator frameworks are imprecise but accurate, making them applicable to organizations that handle a more significant amount of CSP data. They have a risk of greensplashing, i.e. many indicators not connected to the industry, organization or strategy. In contrast, SBSCs are precise but inaccurate and valuable for organizations desiring a comprehensive strategic management tool with limited capacity to handle sustainability issues. They pose a risk of the streetlight effect, where organisations do not measure relevant indicators but what is easy to measure. The ideal CSP-measurement was identified as SPMSs, which are both precise and accurate. SPMSs are useful for organizations with complex, comprehensive, connected and tailored indicators but are methodologically challenging.
Citation: Journal of Global Responsibility
PubDate: 2024-05-30
DOI: 10.1108/JGR-05-2023-0082
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Linking corporate social responsibility to organizational commitment: the
role of employee job satisfaction-
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Authors: Muhammad Junaid Ahsan, Muhammad Hasham Khalid
Abstract: This study aims to examine the impact of an organization’s internal and external corporate social responsibility (CSR) initiatives on employee job satisfaction and organizational commitment. Drawing on the social identity perspective, the authors proposed and tested a mediation model to understand the psychological mechanisms underlying the effects of CSR. The study sample comprised 263 employees from Italian manufacturing firms. Our findings indicate that external CSR orientation is positively associated with employee job satisfaction and organizational commitment. Furthermore, the mediating effect of job satisfaction partially explains the positive relationship between external CSR orientation and organizational commitment. Moreover, we found that the positive impact of external CSR on employee outcomes is strengthened when combined with internal CSR. This research has practical and theoretical implications for organizations seeking to enhance employee engagement and commitment through CSR initiatives and sheds light on how CSR can shape employee attitudes and behaviors toward the organization. This study brings a novel contribution to the field by examining the impact of both internal and external CSR initiatives on employee job satisfaction and organizational commitment.
Citation: Journal of Global Responsibility
PubDate: 2024-05-21
DOI: 10.1108/JGR-01-2023-0012
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Institutional pressure and responsible innovation: how big data analytics
adoption drives manufacturing SMEs toward competitiveness-
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Authors: Adil Riaz, Fouzia Hadi Ali
Abstract: This study aims to examine the influence of regulatory framework (RF), market dynamism (MDY), competitive intensity (CIN) and environmental public concern (EPC) on responsible innovation (RI) in the manufacturing SMEs of a developing country. Furthermore, the study examines the influence of RI on sustainable competitive advantage (SCA). Moreover, big data adoption (BDA) is used as a moderator between RI and SCA. The study’s hypotheses are evaluated using the structural equation modeling methodology. The study collected data from a sample of 487 owners/managers of manufacturing SMEs using simple random sampling technique. The results explain that RF, MDY, CIN and EPC significantly determine RI. Moreover, RI significantly determines SCA. Besides, BDA significantly moderates between RI and SCA. For manufacturing SMEs to obtain SCA, RI is essential, and BDA is crucial to meet changing consumer demands for environmentally friendly products. With more environment-friendly initiatives, the natural environment will become more sustainable. Moreover, this research offers a comprehensive perspective to the public regarding the extent to which manufacturing enterprises are adopting RI and BDA. The majority of earlier research on RI and BDA has been carried out in the context of large businesses. Institutional theory was used to look into the drivers of RI. Furthermore, BDA is used as moderating variable between RI and SCA.
Citation: Journal of Global Responsibility
PubDate: 2024-05-16
DOI: 10.1108/JGR-10-2023-0160
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Ethical decision-making: an interactive model of organizations’ ethics
systems and decision-makers’ financial situation-
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Authors: Holy Kwabla Kportorgbi, Francis Aboagye-Otchere, Teddy Kwakye Osei
Abstract: This study aims to investigate the influence of two perceived organizational ethics systems (perceived ethics training quality and integrity-based climate) on the ethical decision-making (EDM) of tax accountants in Ghana. The study also examines the moderating role of the decision-makers’ financial situation on the quality ethics training–EDM relationship. Survey data from 356 tax accountants were analyzed using the partial least squares structural equation modeling technique. The results show that the two ethics systems influence EDM, but their extent of influence varies across the stages of EDM. Specifically, quality ethics training is a better predictor of EDM at the ethical issue recognition stage, whereas integrity-based climate is a better predictor of EDM at the ethical intention stage. The study also found that decision-makers’ financial situation predicts the ethical recognition stage of EDM but does not moderate the quality ethics training–EDM relationship. This study recommends the concurrent deployment of quality ethics training and an integrity-based work climate to improve ethical behavior. Policymakers should also emphasize a work climate that promotes honesty, conscientiousness and ethical principles (integrity-based climate) to improve ethical intentions. This study applied the interactionist theory by capturing the relative effects of two organizational ethics systems and an individual-level situational factor in a single model. To the best of the authors’ knowledge, this is the first study that tests the moderation effect of decision-makers’ financial situation on the ethics training–EDM relationship in a developing country context.
Citation: Journal of Global Responsibility
PubDate: 2024-05-06
DOI: 10.1108/JGR-02-2023-0013
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- A globalized symbolic environment ward by the States and dominated by
organizations: enticing the nobility and influencing the class habitus-
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Authors: Rafael Borim-de-Souza, Eric Ford Travis, Beatriz Lima Zanoni, Pablo Henrique Paschoal Capucho, Jacques Haruo Fukushigue Jan-Chiba
Abstract: Through Bourdieusian sociology, this study aims to interpret a globalized symbolic environment ward by the States and dominated by organizations through the States’ Nobilities enticing and the Euro-American influences disseminated by the cultural circuit of capitalism in the inculcation and incorporation of a class habitus conniving with this logic of domination. This study has developed a theoretical essay based on the contributions of Bourdieusian sociology to discuss and understand the following concepts and their respective relationships: symbolic environment, globalization, organizations, State, State Nobility, Euro-American influences, cultural circuit of capitalism and class habitus. The arguments built throughout this theoretical essay recognized how class habitus on environment contributes to organizations establishing themselves as a space that consolidates and replicates the domination logic. As indicated, the State Nobility is an intermediary element between dominant organizations and the State, as dominated. This theoretical essay signals that less harmful alliances between organizations, the State Nobility and the State could culminate in social, environmental and economic scenarios provided with more inclusion, diversity and preservation. This study presents an in-depth conceptual analysis to hold power structures responsible as direct and indirect drivers of environmental problems, with their different proportions and severity levels, affecting the planet. This study proposes an alternative lens to debate and question how much the results presented by the contemporary world order compensate (if in any way) the damage that invades and deteriorate environmental assets.
Citation: Journal of Global Responsibility
PubDate: 2024-05-02
DOI: 10.1108/JGR-06-2023-0103
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- The emergence of the new globalization: the approach of the evolutionary
structural triptych-
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Authors: Charis Vlados, Dimos Chatzinikolaou
Abstract: This study aims to analyze the emergence of a new structural configuration of globalization, with the 2008 global financial crisis serving as the first symptom of this change. By introducing the “Evolutionary Structural Triptych” (EST), this research seeks to understand the basic components of the new evolutionary trajectory of global capitalism post-2008. The study places emphasis on its interdependent and coevolving economic, political and technological dynamic facets. This research introduces the EST framework, critically contrasting it with conventional understandings in international political economy (IPE) to provide a comprehensive and structured analysis of global developments after 2008. It traces the phases of global capitalism since Second World War, examines the central dynamic dimensions during each evolutionary phase, identifies the basic patterns and delves into the foundational elements of the emerging era of globalization. The analysis reveals three key findings. First, the emerging restructured globalization indicates a need for a new balance in the contemporary world system; however, this balance cannot be achieved within the architecture of the old system. Second, the new era of globalization necessitates a re-equilibrated approach across different dimensions of geopolitical stability, economic development and innovation. This approach should emphasize sustainability, adaptability, resilience and inclusivity and lean toward responsible, open and organic innovation models for a revamped global structure. Third, while many current IPE theories tend to compartmentalize aspects of the new globalization, the EST advocates for a holistic perspective that integrates politics, economics and technology within the framework of global trends. This perspective bridges existing gaps and offers actionable insights for a dynamic and inclusive global future. The paper presents the EST as a novel analytical instrument in the realm of the modern IPE. This tool uniquely places technology and innovation at the forefront, parallel to economic and political spheres, to comprehend the progression of globalization. In doing so, it highlights the intertwined relationship of these structural dimensions in shaping the future of the subject of the IPE.
Citation: Journal of Global Responsibility
PubDate: 2024-04-30
DOI: 10.1108/JGR-04-2023-0063
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- The effects of lodging infrastructure development in the environmental
quality and natural resource management in the Cordillera Administrative
Region (CAR), Philippines-
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Authors: Carmelita Wenceslao Amistad, Daryl Ace Cornell
Abstract: This study aims to determine the effects of lodging infrastructure development (LID) on Cordillera Administrative Region’s (CAR) environmental quality and natural resource management and its implication to globally responsible leadership. Specifically, this study sought to determine the contribution of LID to environmental deterioration and natural resource degradation in the CAR. As a result, a mathematical model is developed, which supports sustainability practices to maintain the environmental quality and natural resource management in CAR, Philippines. This study used a descriptive research design using a mixed-methods approach. Self-structured interview and survey were used to gather the data. The population of this study involved three groups. There were 6.28% (34) experts in the field for the qualitative data, 70.24% (380) respondents for the quantitative data and 23.47% (127) from the lodging establishments. 120 respondents from the Department of Tourism – CAR (DOT-CAR) accredited hotels. Nonparametric and nonlinear regression analysis was used to process the data. The effects of LID on the environmental quality and natural resource management in CAR as measured through carbon emission from liquefied petroleum gas (LPG), electricity and water consumption in the occupied guest rooms revealed a direct correlation between the LID. Findings conclude that the increase in tourist arrival is a trigger factor in the increase in LID in the CAR. The increase in LID implies a rise in carbon emission in the lodging infrastructure. Any increase in tourist arrivals increases lodging room occupancy; the increased lodging room occupancy contributes to carbon emissions. Thus, tourism trends contribute to the deterioration of the environmental quality and degradation of the natural resources in the CAR. A log-log model shows the percentage change in the average growth of tourist arrival and the percentage increase in carbon emissions. Establishments should observe standard room capacity to maintain the carbon emission of occupied lodging rooms at a minimum. Responsible leadership is a factor in the implementation of policy on standard room capacity. The result of the study has some implications for the lodging businesses, the local government unit (LGU), the Department of Tourism (DOT) and the Department of Environment and Natural Resources (DENR) in the CAR. The study highlights the contribution of the lodging establishments to CO2 emission, which can degrade the quality of the environment, and the implication of responsible leadership in managing natural resources in the CAR. The direct inverse relationship between energy use and CO2 emission in hotels indicates that increased energy consumption leads to environmental degradation (Ahmad et al., 2018). Therefore, responsible leadership among policymakers in the lodging and government sectors – LGU, DOT and DENR – should abound in the CAR. Benchmarking on the model embarked from this study can help in designing and/or enhancing the policy on room capacity standardization, considering the total area with its maximum capacity to keep the carbon emission at a lower rate. Furthermore, as a responsible leader in the community, one should create programs that regulate the number of tourists visiting the place to decrease the number of overnight stays. Besides, having the political will to implement reduced room occupancy throughout the lodging establishments in CAR can help reduce the carbon emissions from the lodging businesses. After all, one of the aims of the International Environment Protection Organization is to reduce CO2 emissions in the tourism industry. Hence, responsible leadership in environmental quality preservation and sustainable natural resource management must help prevent and avoid greenhouse gas (GHG) emissions. Most studies about carbon emission in the environment tackle about carbon dioxide emitted by transportation and factories. This study adds to the insights on the existing information about the carbon emission in the environment from the lodging establishments through the use of LPG, electricity and water consumption in the occupied guest rooms. The findings of the study open an avenue for globally responsible leadership in sustaining environmental quality and preservation of natural resources by revisiting and amending the policies on the number of room occupancy, guidelines and standardization, considering the total lodging area with its maximum capacity to keep the carbon emission at a minimum, thus contributing to the lowering of GHG emissions from the lodging industry.
Citation: Journal of Global Responsibility
PubDate: 2024-04-19
DOI: 10.1108/JGR-06-2023-0090
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Improving the sustainability of banks using insightful corporate
governance practices: a qualitative inquiry in an emerging economy-
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Authors: David Kofi Wuaku, Samuel Koomson, Ernest Mensah Abraham, Ummu Markwei, Joan-Ark Manu Agyapong
Abstract: In the past few years, researchers across the world have been attracted to corporate governance (CG) and sustainability studies in the banking space. However, inconsistencies remain, which have created a lack of alignment in existing research. To address this problem, this paper aims to re-examines the CG–bank sustainability relationship using a qualitative design, which has been underused in the field, to generate in-depth, useful and novel analysis and insights that may hide behind the numbers. A qualitative inquiry was conducted using key informants in Ghana’s banking industry. This study made use of purposive and snowball sampling techniques, an interview guide and the thematic approach to qualitative data analysis. Firstly, this research finds that while larger boards do not promote bank sustainability, those who are independent and have diversified expertise and experiences do. Secondly, CEO duality can boost bank sustainability only if the CEO is actively engaged and performing. Thirdly, this study finds that foreign-owned and managed banks make more profits only if they have good knowledge of the local market. This research makes the call that upcoming researchers should replicate this research in other banking settings worldwide to validate the results. Practical lessons for local and foreign-owned banks and their shareholders are discussed to advance the United Nations’ Sustainable Development Goal 8. This research shares novel insights that offer clarity to the literature and move the CG and sustainability fields forward.
Citation: Journal of Global Responsibility
PubDate: 2024-04-09
DOI: 10.1108/JGR-10-2023-0164
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Leading the sustainable dimension of business – the responsible
leadership way-
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Authors: Kiranmai Janaswamy, Shulagna Sarkar, Ram Kumar Mishra, Ananda Das Gupta
Abstract: The word “sustainability” is discussed in several ways since MDGs and SDGs have gained business attention. Sustainability is not just about something’s durability; it also looks at how to advance development projects without endangering the development of others nearby, both now and in the future (Fink, 2000). It is a drive that weaves together the different facets, including the social, economic, and environmental. World Economic Forum’s has emphasised the need for responsive and responsible leadership. It is in this context, the paper focuses on studying the transformational shift in the role and responsibility of leaders in demonstrating responsible leadership and discusses the ‘Locust and Honeybee Leadership styles’. Literature portrays that responsible leaders are recognized by their qualities, competency and skills. One such model is “Locust and Honeybee Leadership,” where the two leadership styles are contrasted. The paper attempts to discuss the varied contexts of these leadership styles and attempts to draw a matrix on the commonalities of both set in an Indian context. A leader should always have openness of thought and integrity. Value systems are important for a leader. The major challenge is developing globally responsible leaders and managers who can perform effectively under these conditions of enormous challenge, as they are chronically pushed beyond their capabilities into unexpected roles and unfamiliar domains. Situations compel leaders to make decisions, yet the styles determine the way the decisions are taken. The paper is unique as it discusses the commonalities and contrasting perspectives of the “Locust and Honeybee Leadership.” The paper is limited to a small number of respondents and is set in Indian context. To the best of the authors’ knowledge, the paper is an original piece of work and expresses thoughts of the authors on establishing a sustainable leadership model.
Citation: Journal of Global Responsibility
PubDate: 2024-03-25
DOI: 10.1108/JGR-06-2023-0112
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Manager attributes, psychological factors and sustainability reporting in
small and mediumsized enterprises in Ghana-
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Authors: Acheampong Owusu, Tauringana Venancio, Nicholas Asare
Abstract: The purpose of this study is to examine the effect of manager attributes and psychological factors on the adoption of sustainability reporting (SR) among small and medium-sized enterprises (SMEs) in Ghana. The study is based on a cross-sectional data gathered using questionnaires administered to managers of SMEs in Ghana. The data is analyzed using structural equation modeling. The results reveal that SME managers with requisite educational qualifications and knowledge about sustainability accounting adopt SR. The attitudes, subjective norms and perceived behavioral control of managers of SMEs on issues of sustainability also affect the adoption of SR. However, SMEs with old and long-serving managers do not adopt SR. SMEs with manager attributes such as professional education, gender and religious affiliation do not appear to adopt SR. There is the need for regulators and other stakeholders to sensitize, persuade and provide awareness, training and educational certification to support managers of SMEs to enable them to adopt SR. This study contributes to the literature on SR by offering a clear understanding of how manager attributes and psychological factors influence the adoption of SR by SMEs in developing countries.
Citation: Journal of Global Responsibility
PubDate: 2024-03-20
DOI: 10.1108/JGR-12-2022-0131
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Responsible leadership and triple bottom line performance: imperatives for
corporate sustainability-
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Authors: K. Thomas Abraham
Abstract: This paper aims to elucidate responsible leadership as a construct with strong moral and ethical underpinnings, as well as a focus on multiple stakeholders and the triple bottom line. This paper also highlights the interdependence of the economic, social and environmental dimensions of a business to achieve corporate sustainability. This conceptual paper is the outcome of analysing and synthesizing the findings of the literature review on three main constructs: responsible leadership, triple bottom line and corporate sustainability. This review enabled the development of logical associations among these constructs. The literature revealed logical associations between responsible leadership, the triple bottom line and corporate sustainability. All three constructs embody the three dimensions of economic, social and environmental sustainability, which form the basis of the associations. Responsible leadership, grounded in stakeholder theory, goes beyond the traditional dyadic leader–follower relationship to influence multiple stakeholders within and outside the organization and achieve positive outcomes for both the organization and society. Multiple levels of outcomes and higher levels of organizational performance for businesses are the hallmarks of responsible leadership. This paper highlights the importance of responsible leadership and triple bottom-line performance for corporate sustainability. Responsible leadership has the potential to create significant impact on business and society, to achieve long-term corporate sustainability. A conceptual model of responsible leadership is also proposed to show the association between responsible leadership, the triple bottom line and corporate sustainability.
Citation: Journal of Global Responsibility
PubDate: 2024-03-01
DOI: 10.1108/JGR-06-2023-0111
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Firm environmental disclosure and government’s sustainable leadership:
an analysis of keywords in Chinese Government work reports-
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Authors: Miao He
Abstract: This paper examines how firms respond to local government’s environment initiatives through textual analysis of government work reports (GWRs). This study aims to provide insights into how firms strategically respond to government’s environmental initiatives through their disclosure and investment practices. This study uses a textual analysis of GWRs from China’s provinces. The frequency and change rate of environmental keywords in these reports are used as a measure of the government’s environmental initiatives. This study finds that environmental disclosure scores in environmental, social and governance (ESG) reports increase with the frequency or change rate of environmental keywords in provincial GWRs. This effect is more pronounced for non-state-owned enterprises, firms in highly marketized provinces or those listed in a single capital market. However, there is no significant relationship between firms’ environmental investments and government initiatives, except for cross-listed firms in provinces with consistently high frequency of environmental keywords in their GWRs. The findings indicate that government environmental initiatives can shape firms’ disclosure behaviors, yet have limited influence on investment decisions, suggesting that environmental disclosure could potentially be opportunistic. This underscores the need for more effective strategies to stimulate firms’ environmental investments. This study provides valuable insights into the differential impacts of government environmental initiatives on firms’ disclosure and investment behaviors, contributing to the understanding of corporate environmental responsibility in the context of government initiatives.
Citation: Journal of Global Responsibility
PubDate: 2024-02-01
DOI: 10.1108/JGR-06-2023-0110
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- How does globally responsible leadership promotes pro-environmental
behavior through green management initiatives'-
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Authors: Muhammad Rafiq, Tat-Huei Cham, Siti Hamisah Tapsir, Adil Mansoor, Muhammad Farrukh
Abstract: This study aims to examine the association between globally responsible leadership (GRL) and pro-environmental behavior (PEB), specifically probing the mediating role of green management initiatives (GMI) in this relationship. This study used a quantitative research design, using survey data from 390 participants working in manufacturing sector organizations in one of the emerging economies in the Asian region, namely, Pakistan. AMOS was used to test the hypothesized relationships. The results reveal that GRL has a significant positive link with GMI and PEB. In addition, this study found that GMI mediates the association between GRL and PEB, suggesting that GRL indirectly promotes PEB through the implementation of GMI. This study has several limitations, including its reliance on self-reported data, its cross-sectional design and its focus on participants from only one nation. Future research may benefit from using mixed-study designs and diverse samples from multiple industries and nations. The results suggest that businesses can promote PEB among their staff by adopting GRL and implementing GMI. In doing so, businesses can demonstrate their commitment to sustainability, enhancing their credibility and competitive advantage. This research contributes several new insights to the existing literature on sustainable leadership. First, it provides empirical evidence to support the hypothesis that GRL, GMI and PEB are interrelated. Second, it highlights the mediating role of GMI in this relationship.
Citation: Journal of Global Responsibility
PubDate: 2024-01-25
DOI: 10.1108/JGR-06-2023-0093
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Breaking the e-waste stigma: how corporate gender diversity drives
sustainable change in the UK-
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Authors: Ayman Issa, Mohammad In’airat
Abstract: This study aims to investigate the relationship between female leaders at board and executive levels and e-waste reduction in firms listed on the FTSE All-Share Index. The study uses a sample of nonfinancial firms listed in the FTSE All-Share Index between 2004 and 2021, comprising 2,523 firm observations. The primary technique used is ordinary least squares, with subsample analysis and the two-stage least squares method used to address endogeneity concerns. This study suggests that the presence of female directors and executives can bring a more comprehensive and diverse approach to e-waste management, which can contribute to improved e-waste reduction initiatives. However, the study also highlights that the impact of female leadership on e-waste reduction may vary based on factors such as the size of the firm and the industry’s carbon footprint. The practical implications of this research have noteworthy implications for companies and policymakers alike. By placing importance on gender diversity, companies can reap the benefits of diverse perspectives and approaches when addressing environmental challenges. Policymakers, on the other hand, can contribute to positive environmental outcomes by advocating for gender diversity in corporate leadership. The novelty of this research stems from its discovery that having female directors and executives in a firm leads to a broader and more varied approach to managing e-waste, ultimately enhancing efforts to reduce it. This underscores the significance of gender diversity in advancing sustainable practices within organizations. The study highlights the distinct viewpoints and experiences that women offer when tackling environmental issues in the corporate sphere.
Citation: Journal of Global Responsibility
PubDate: 2024-01-18
DOI: 10.1108/JGR-06-2023-0102
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Impact of dividend policy on corporate social responsibility: the role of
board governance mechanism-
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Authors: Muhammad Farooq, Asrar Ahmed, Imran Khan, Muhammad Munir
Abstract: This study aims to investigate the impact of dividend policy on a firm’s participation in corporate social responsibility (CSR)-related activities in the context of Pakistani firms. Furthermore, the role of the board governance mechanism in dividend policy-CSR is investigated. The study’s sample consists of 115 nonfinancial Pakistan Stock Exchange-listed firms from 2010 to 2021. A multidimensional financial method is used to assess the firm’s CSR engagement, and dividend policy is assessed using the dividend payout ratio and dividend yield. The authors used the fixed effect model and the random effect model to fulfill the study’s objectives. Furthermore, the system-generalized method of moment estimation technique is used to test the robustness of the result. In addition, the authors perform reverse causality analysis and investigate the effect of financial constraints on the dividend policy–CSR relationship. The authors find that dividend policy has a significant positive impact on CSR. The authors also find that dividend policy is significantly positively associated with components of CSR, i.e. donation, employee welfare and research and development. Furthermore, the authors find that the board governance mechanism strengthens this positive relationship between dividend policy and CSR. The government and authorities must mandate or at least encourage enterprises to pay dividends as doing so not only keeps shareholders happy but also encourages firms to make CSR initiatives to balance stakeholders. Furthermore, the regulator should take steps to strengthen the board governance structure as it strengthens the positive dividend policy–CSR relationship. Although little previous research has focused on the CSR-dividend policy link, the authors believe that this is the first study to look at the influence of dividend policy on CSR and the moderating impact of board governance mechanisms in an emerging country, namely, Pakistan.
Citation: Journal of Global Responsibility
PubDate: 2024-01-11
DOI: 10.1108/JGR-08-2023-0135
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Does tax disclosure in Global Reporting Initiative (GRI)-based
sustainability reporting mitigate aggressive tax avoidance' Evidence from
a developing country-
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Authors: Astrid Rudyanto
Abstract: This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance. This study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018. The findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance. Recent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.
Citation: Journal of Global Responsibility
PubDate: 2024-01-05
DOI: 10.1108/JGR-05-2023-0077
Issue No: Vol. ahead-of-print, No. ahead-of-print (2024)
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- Editorial: What should a publication in Journal of Global Responsibility
achieve'-
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Henri Kuokkanen, Willy Legrand
Journal of Global Responsibility, Vol. 15, No. 3, pp.245-247Journal of Global Responsibility2024-08-01
DOI: 10.1108/JGR-08-2024-200
Issue No: Vol. 15, No. 3 (2024)
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