scholarly journals Stakeholder engagement in sustainability accounting and reporting

2018 ◽  
Vol 31 (1) ◽  
pp. 338-368 ◽  
Author(s):  
Amanpreet Kaur ◽  
Sumit Lodhia
Keyword(s):  
Public Sector ◽  
Stakeholder Theory ◽  
Stakeholder Engagement ◽  
Critical Role ◽  
Stakeholder Salience ◽  
Content Type ◽  
Reporting Process ◽  
Sustainability Reports ◽  
Sustainability Accounting

Purpose The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils. Design/methodology/approach Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability accounting and reporting process. Case study research was used to explore the stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis. Findings The findings of this research identified the importance of stakeholder engagement in the entire sustainability accounting and reporting process, the development of strategic plans and sustainability indicators, the measurement of sustainability performance and the preparation of sustainability reports. Research limitations/implications This study, by integrating the sustainability accounting and reporting literature with the stakeholder salience concepts of power, legitimacy, urgency and proximity, illustrates the critical role of stakeholder engagement in the sustainability accounting and reporting process of three local councils. Practical implications This study has implications for public sector organisations (PSOs) and their stakeholders in relation to stakeholder engagement in sustainability accounting and reporting. The findings of this study will also be useful to corporations in understanding the importance of stakeholder engagement in sustainability accounting and reporting. Social implications The public sector is expected to be a leader in sustainability and this paper provides evidence of three councils who through their stakeholder engagement provide exemplars of useful practices that could be adopted by other entities. Originality/value Prior research in PSOs has primarily focused on the sustainability accounting and reporting process but has given limited consideration to the involvement of stakeholders. The focus on stakeholder engagement through the use of managerial stakeholder theory extends the role of stakeholders from merely being an audience for sustainability reports to an influential contributor in the sustainability accounting and reporting process.

Materiality disclosure in sustainability reporting: fostering stakeholder engagement

2018 ◽  
Vol 34 (5) ◽  
pp. 1-4 ◽  
Author(s):  
Sie Bing Ngu ◽  
Azlan Amran
Keyword(s):  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
Corporate Sector ◽  
Content Type ◽  
Corporate World ◽  
Reporting Process ◽  
Global Companies ◽  
Sustainability Reports ◽  
Practical Implications

Purpose This paper aims to illustrate that stakeholder engagement is a fundamental step of the sustainability reporting process, as it assists in defining the materiality and relevance of the information communicated and enhances greater transparency and greater accountability to stakeholders. Findings In today’s corporate world, the role of stakeholder engagement has been recognized as being significant in completing the process for materiality disclosure in sustainability reporting, and it has become one of the vital elements in advancing sustainable development in the corporate sector. The materiality approach has been recommended as the instrument for scoping and defining the content for sustainability reporting or reports that only disclose issues that are considered material from the perspective of the stakeholders. This is relevant to both businesses and stakeholders. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the leading global companies in preparing their sustainability reports.

Stakeholder engagement through gamification

2018 ◽  
Vol 22 (1) ◽  
pp. 67-78 ◽  
Author(s):  
Jens Seiffert-Brockmann ◽  
Wolfgang Weitzl ◽  
Magdalena Henriks
Keyword(s):  
Digital Media ◽  
Stakeholder Engagement ◽  
Critical Role ◽  
Mobile App ◽  
Small Sample ◽  
Behavioral Engagement ◽  
Mobile Service ◽  
Content Type ◽  
Stakeholder Relationships

Purpose The purpose of this paper is to research the role of stakeholder motivation in the context of gamification. The authors suggest, that a player’s motivation, is a key determinant of psychological engagement and subsequently, behavioral engagement. To examine stakeholder engagement through gamification, the authors propose a research model that links gamer types, i.e. a gamer’s motivation, with engagement and potential effects beyond the gamified content. Design/methodology/approach Online survey with 90 active users of a gamified application, followed by a multiple regression analysis. Findings The findings of the study suggest that a gamer’s typology, i.e. her underlying motivation, positively influences psychological stakeholder engagement toward gamified content and indirectly behavioral stakeholder engagement toward the communication instrument (i.e. the app) itself. The findings suggest that particularly gamified content that targets a person’s need toward achievement is a key driver of behavioral engagement toward an application. Thus, gamer types seem to be a good predictor for engagement on the part of stakeholders. Research limitations/implications This research provides first empirical evidence about the effectiveness of gamification of mobile service apps and the critical role of stakeholder engagement. However, several limitations have to be noted: first, the study was conducted with only a single mobile app which targets only a specific audience and which only conveys specific types of gamified content. Second, given the small sample size and sampling approach the findings should be interpreted with care in respect to its reliability, validity and robustness. Third, as only a fraction of the variance of behavioral engagement was explained by the research, future studies should investigate additional variables that drive app usage (e.g. perceived informational value). Practical implications When talking about the role of dialogue in the process of establishing good and lasting relations between an organization and its stakeholders, the non-rational (e.g. emotions) forces of engagement are often disregarded. The human drive to play can be a powerful door opener in that process. The paper suggests that engaging in stakeholder relations through gamification might be as effective as the standard way of dialogue and two-way-symmetrical communication. Especially potential stakeholders who lack the interest and motivation for information seeking, can be attracted to the organization in such a manner. Social implications Many studies that focus on engagement in the digital realm look to Twitter, Facebook, etc. in order to study company-stakeholder relationships. Thereby, the importance of many other digital media, especially games, is neglected. However, within gamified apps, small social networks form, which are driven by other forces (such as play), than in the aforementioned. Originality/value The present study contributes to research in the area of stakeholder engagement in the following way: even though engagement is widely believed to play a vital role in the process of building stakeholder relationships, research in the field of PR focuses mainly on the behavioral aspect of engagement. The results suggest to pay more attention to psychological antecedents in order to understand what drives engagement.

Analysis of drivers of CSR practices’ implementation among family firms in India

2019 ◽  
Vol 27 (4) ◽  
pp. 947-971 ◽  
Author(s):  
Shubham Singh ◽  
Shashank Mittal
Keyword(s):  
Stakeholder Theory ◽  
Family Firms ◽  
Institutional Environment ◽  
Developing Economies ◽  
Critical Role ◽  
Governance Structures ◽  
Content Type ◽  
Stakeholder Groups ◽  
The Way

Purpose Differences in institutional environment and governance structures pave the way for heterogeneous nature of different businesses; this, in turn, shapes the way various sections of society act toward each other enacting their responsibilities. Taking into account the unique institutional environment and governance structures of firms in developing economies, this paper aims to build on the “stakeholder theory” to address the issue of the implementation of corporate social responsibilities (CSR) practices in these economies, particularly India. This paper also aims to uncover the saliency (legitimacy and power) of different stakeholder groups on different aspects of a firm’s CSR activities. Further, as most of the firms in developing economies are family-run firms, the paper examines role of organizational leadership in shaping firms’ CSR strategies. Design/methodology/approach Integrating literature on “stakeholder theory” and CSR, this paper examines the implementation of different CSR practices by family-run firms in India. This paper uses survey research to collect data from 80 privately held family firms operating in apparel and textiles industry in India. The data have been collected from respondents holding top leadership positions in the sample firms. Findings The findings indicate that pressure from primary stakeholders (i.e. customers, employees and shareholders) and CSR-oriented leadership belief significantly influence organizational implementation of CSR practices, whereas pressure from secondary stakeholder (i.e. community groups and non-governmental organizations) was found to be insignificant. Further, CSR-oriented leadership belief moderated the relationship between primary stakeholder pressure and organizational implementation of CSR practices. The findings equally highlighted lower saliency of secondary stakeholder’s legitimacy and power because of weak institutional mechanisms, while on the other hand, the primary stakeholders exert considerable power because of the direct nature of transactional legitimacy, further accentuated by the governance structure in family firms. Originality/value This paper is among the very few studies that address the issue of CSR among family-run businesses in developing economies. Existing frameworks on analyzing firm’s implementation of CSR practices does not recognize the inherent heterogeneity among different stakeholder groups. Recognizing that different stakeholders have different levels of influence over firms, this paper categorized the stakeholders’ groups into primary and secondary to analyze their differential impact over firms. Additionally, given the critical role of leadership belief in the implementation of CSR practices, this paper analyzed the moderated effect of CSR-oriented leadership belief toward developing a more robust model of CSR implementation.

The dimensional linkage between public service motivation and innovative behavior in public sector institutions; the mediating role of psychological empowerment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Asim Rafique ◽  
Yumei Hou ◽  
Muhammad Adnan Zahid Chudhery ◽  
Nida Gull ◽  
Syed Jameel Ahmed
Keyword(s):  
Public Sector ◽  
Public Service ◽  
Psychological Empowerment ◽  
Public Service Motivation ◽  
Innovative Behavior ◽  
Content Type ◽  
Mediating Role ◽  
Relationship Of ◽  
The Relationship

PurposeInnovations are imperative for organizational growth and sustainability. This study focuses on the employees' innovative behavior, a source of organizational innovations, which has received substantial attention from the researchers. Based on the psychological empowerment theory, the study exposes the effect of the various dimensions of public service motivation (PSM) on employees' innovative behavior (IB) in public sector institutions especially in the context of developing countries such as Pakistan. Moreover, the study also investigates the mediating role of psychological empowerment (PSE) between the dimensions of PSM and IB.Design/methodology/approachThis study used the cross-sectional research design. By using random sampling, the adapted survey questionnaires were used to collect data from 346 faculty members of public sector universities located in provincial capitals of Pakistan. A partial least square–structural equation modeling (PLS-SEM) tool was used to assess the proposed hypotheses through SMART-PLS software.FindingsResults revealed that attraction to policymaking (APM), compassion (COM), self-sacrifice (SS) have a significant impact on employees' PSE and their innovative behavior, while the relationship of commitment to the public interest (CPI) with PSE and IB was found insignificant. Moreover, PSE partially mediated the relationship between PSM dimensions and employees' IB.Originality/valueThere was a scarcity of research on IB especially in public sector institutions such as academia. This study theoretically contributed to the literature by providing a refined picture in assessing the proposed relationship of the constructs. This is also one of the original studies that examine the relationship between the dimensions of PSM and IB.

Mergers in Indian public sector banks: can human resource practices ensure effective implementation of change?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Richa Singh ◽  
Geetika Goel ◽  
Piyali Ghosh ◽  
Saitab Sinha
Keyword(s):  
Public Sector ◽  
Human Resource ◽  
Resistance To Change ◽  
Change Implementation ◽  
Empirical Examination ◽  
Content Type ◽  
Public Sector Banks ◽  
Hr Practices ◽  
Effective Change

PurposeThis study examines the link of effective change implementation (CIE) with select human resource (HR) practices and employees' resistance to change (RTC) amidst ongoing mergers in Indian public sector banks (PSBs). It also intends to highlight the role of RTC as a mediator in this mechanism.Design/methodology/approachThe authors used a structured questionnaire administered through a survey of employees of select PSBs that have undergone mergers. The hypothesized relationships were tested on 220 responses with structural equation modelling.FindingsTraining and communication of change as HR practices were found to have significant effects in implementing change. RTC fully mediated the relationship of training and CIE, and partially mediated the association of communication and CIE. Communication had a stronger influence on RTC than training. This finding upholds the importance of communication but also implies that training can reinforce effective communication of change and may not affect the implementation if not directed towards handling resistance.Practical implicationsThe significance of communication as a finding supports the theory of planned behaviour. The authors’ results also align with the social exchange theory and can be extended to the job demands-resources model. PSBs may plan for phase-wise training initiatives starting from the announcement till the end of a merger. PSBs also need to effectively communicate all relevant HR issues to employees, thus being transparent and fair. Both online and offline modes of communication can be explored. Overall, the senior management has to imbibe the handholding of employees in the short term and a sense of empathy in the longer term.Originality/valueResearch on HR in Indian banking mergers seems to take a back seat vis-à-vis strategic issues and financial performance. There also is a limited empirical examination of the role of HR practices in effective change implementation. This paper addresses both these issues by proposing a conceptual model and empirically validating it amidst the merger of PSBs. The authors also highlight how training and communication are effective in handling resistance to change.

Understanding destination evangelism: a social media viewpoint

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Purvendu Sharma
Keyword(s):  
Social Media ◽  
Information Seeking ◽  
Structural Equation ◽  
Structural Equation Models ◽  
Critical Role ◽  
Content Type ◽  
Mediating Role ◽  
Information Seeking Behaviors ◽  
Role Of Information

PurposeThe present research aims to introduce and understand the promising nature of destination evangelism in the context of social media-based tourism communities (SMTCs). Further, factors that influence evangelism and information-seeking behaviors on SMTCs are examined.Design/methodology/approachA conceptual model is developed that features an interplay of destination distinctiveness, destination evangelism, travel commitment and information-seeking engagement. Data were collected from 215 active users of SMTCs and analyzed using structural equation models.FindingsThe research findings indicate that destination distinctiveness and information-seeking positively lead to destination evangelism. Information-seeking is found to mediate the relationship between (1) destination evangelism and travel commitment and (2) destination evangelism and distinctiveness.Research limitations/implicationsThe research offers meaningful insights into exploring constituents of destination evangelism. The research also understands and highlights the critical role of information-seeking engagement about distinct destinations.Practical implicationsThis research highlights key areas to build, improve and inspire destination evangelism on SMTCs.Originality/valueThis study offers a fresh contribution to tourism literature by investigating destination evangelism and its drivers. This is explained by closely uniting vital research streams of evangelism, tourism and engagement. It further highlights the dual mediating role of information seeking, suggesting that these engagements are critical to evangelizing destinations.

Institutional effect on born global firms in China: the role of Sun Tzu’s The Art of War strategies

2016 ◽  
Vol 10 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Man Zhang ◽  
Qian Gao ◽  
Jane V. Wheeler ◽  
Jungsook Kwon
Keyword(s):  
Emerging Markets ◽  
Institutional Environment ◽  
Critical Role ◽  
Born Global ◽  
Internationalization Process ◽  
Content Type ◽  
International Performance ◽  
The Relationship ◽  
Born Global Firms

Purpose – This paper aims to investigate the role of Sun Tzu’s significant strategies on the relationship between the institutional environment and international performance of Chinese born global firms, a type of small- and medium-sized enterprise (SME) characterized by the company’s limited resources and its early efforts to internationalize. Design/methodology/approach – The methodology is based on a multi-case analysis of interviews conducted with four chosen born global firms, coupled with public database and Web site searches. Through the use of qualitative methods, propositions were developed. Findings – This paper provides insights regarding how the institutional environment, both formal and informal, has a strong positive relationship with born global firm’s international performance. Moreover, Sun Tzu’s significant strategies play a critical role in the internationalization process of born global firms in emerging markets. Originality/value – Although existing studies discuss the application of Eastern philosophical strategies adopted by firms in emerging markets, to the best of our knowledge, this is one of the earliest studies which evaluates the moderation effect of Sun Tzu’s significant strategies on the relationship between institutional environment and business performance. The paper contributes to scholarly discourse on the influencing factors of born global firm’s internationalization process. It also has practical relevance to international entrepreneurs and SMEs from emerging markets.

When and whom should retailers offer price reductions in times of crisis?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Haeyoung Jeong ◽  
Siddharth Bhatt ◽  
Hongjun Ye ◽  
Jintao Zhang ◽  
Rajneesh Suri
Keyword(s):  
Design Methodology ◽  
Longitudinal Design ◽  
Critical Role ◽  
Individual Characteristics ◽  
Pricing Strategies ◽  
Consumer Spending ◽  
Content Type ◽  
Turbulent Times ◽  
Offering Price

PurposeWith a decrease in consumer spending during the coronavirus disease 2019 (COVID-19) pandemic, many retailers are offering price reductions to stimulate demand. However, little is known about how consumers perceive such price reductions executed during turbulent times. The authors examine whether the timing of price reductions and individual differences impact consumers' evaluations of the retailers offering such reductions.Design/methodology/approachUsing a longitudinal design, the authors inquire into four retailers' motives that consumers may infer from a price decrease at two different times during the COVID-19 crisis.FindingsThe authors find that the timing of price reductions plays a key role in shaping consumers' inference of retailers' motives. The authors also uncover individual characteristics that affect consumers' inferences.Originality/valueThis research advances the literature by demonstrating the critical role of timing and individual characteristics in consumers' perceptions of price reductions during times of crisis. The authors findings also provide retailers with actionable insights for their pricing strategies. The findings may be generalizable to other types of crises that may arise in the future.

Indian study shows that encouraging knowledge sharing at work can help spark innovative behavior

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Explicit Knowledge ◽  
Manufacturing Sector ◽  
Critical Role ◽  
Underlying Mechanism ◽  
Innovative Behavior ◽  
Content Type ◽  
Indian Manufacturing Sector ◽  
Implicit And Explicit ◽  
The Relationship

Purpose The authors wanted to find out the most important mechanisms for encouraging innovative behavior in the Indian manufacturing sector. Design/methodology/approach The researchers collected data from Indian manufacturing organizations. They distributed questionnaires and received 288 complete ones. Items measured critical concepts. For OJ one example was “I have been fairly rewarded for the effort I put forth”. For KS, one sample was, “When I have learned something new, I tell my colleagues about it” and, “When they have learned something new, my colleagues tell me about it”. Meanwhile, IB was measured using items such as “I generate original solutions for problems”. Findings It highlighted the pivotal role of OJ in bolstering employees’ IB. When companies treat employees fairly, it encourages positive social interactions that lead to perceptions of supportiveness and trustworthiness. Employees reciprocate these sentiments with positive behavior. The study also showed the positive predictive influence of KS on IB. Finally, the results showed that the relationship between OJ and IB is complex, but KS is a pivotal mediator. Promotion of OJ, KS and IM is “vital” to spark innovation. Originality/value The authors felt their most important finding was to highlight the critical role of the underlying mechanism of KS, which is where individuals exchange implicit and explicit knowledge to create new knowledge. In addition, previous researchers have looked at the role of organizational justice in encouraging innovative behavior, but evidence from non-Western countries is scarce.

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