Responsible lobbying: an empirical study in the EU

2016 ◽  
Vol 2 (1) ◽  
pp. 63-82 ◽  
Author(s):  
Theresa Bauer
Keyword(s):  
Online Survey ◽  
Positive Impact ◽  
Weak Link ◽  
Measurement Instrument ◽  
Quantitative Approach ◽  
Content Type ◽  
Order Construct ◽  
Pls Analysis ◽  
Corporate Social ◽  
The Eu

Purpose The purpose of this paper is to explore the awareness and practice responsible lobbying in the EU. Specifically, the purpose of this paper is to examine the extent to which responsible lobbying criteria are fulfilled and to investigate whether responsible lobbying yields concrete benefits in the political arena. Design/methodology/approach The study takes a quantitative approach combining descriptive and multivariate partial least squares (PLS) analysis based on data gained from an online survey among lobbyists in the EU. A new measurement instrument for responsible lobbying is used that grasps the multidimensional phenomenon with a formative-formative higher-order construct. Findings The study reveals that criteria of responsible lobbying are fulfilled to a large extent according to the lobbyists. The PLS analysis confirms the applicability of the multidimensional model of responsible lobbying, although there is only a weak link between Dimension (1), referring to the company’s stated corporate social responsibility (CSR) commitment and coherence with lobbying and the second-order construct responsible lobbying. Based on the information given by respondents, the analysis provides evidence for a positive impact of responsible lobbying on both lobbying success and corporate reputation, but also for the dependence of these two variables on additional factors. Originality/value Responsible lobbying as an aligned approach to CSR and lobbying is a long neglected research topic, which has been gaining interest recently. This study contributes to empirical knowledge on the awareness and practice of responsible lobbying in the EU by taking a quantitative approach based on a solid theoretical foundation.

The triple-As supply chain competitive advantage

2019 ◽  
Vol 26 (7) ◽  
pp. 2286-2317 ◽  
Author(s):  
Javad Feizabadi ◽  
David Gligor ◽  
Somayeh Alibakhshi Motlagh
Keyword(s):  
Supply Chain ◽  
Competitive Advantage ◽  
Positive Impact ◽  
Measurement Instrument ◽  
Secondary Data ◽  
Second Order ◽  
Measurement Scale ◽  
Content Type ◽  
Order Construct ◽  
Resource Advantage Theory

Purpose The purpose of this paper is to draw on resource orchestration theory (ROT) and resource advantage theory (RAT) to develop a measurement scale for supply chain competitive advantage (SCCA) as a second-order construct with the dimensions of agility, adaptability and alignment (triple-A). Design/methodology/approach A survey research design is adopted to collect primary and secondary data from 182 international firms. The paper utilizes a scale development procedure to develop a measurement instrument and assess its psychometric properties. The scale’s predictive validity is tested using both subjective and objective data. Additionally, the simultaneous effect of triple-A is tested using latent congruent modeling. Findings Drawing upon ROT and RAT, this study introduces SCCA as a second-order construct composed of SC agility, adaptability and alignment. In addition, the findings show that an SCCA has a direct and positive impact on firms’ financial and market performance. Originality/value Existing literature indicates that competition has shifted from inter-firm to inter-SC. To account for this change in competition level, past studies have suggested various capabilities that SCs must possess to offer a competitive advantage, such as triple-As. However, drawing upon RAT and ROT, the authors argue that the SCCA construct accounts for sources of advantage in both the resource side and the demand side. The authors further assert that possessing supply chain resources (i.e. agility, adaptability, alignment as disparate resources) is not sufficient to create advantage but the resources must be orchestrated to create SCCA (i.e. the combination of agility, adaptability and alignment).

Corporate social responsibility and earnings management in the EU: a panel data analysis approach

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Panagiotis E. Dimitropoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Earnings Management ◽  
Financial Reporting ◽  
Negative Association ◽  
Content Type ◽  
Corporate Social ◽  
The Eu

Purpose Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information dissemination mechanism of corporations to shareholders, creditors and other external stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up to 121,154 firm-year observations over the period 2003–2018. Design/methodology/approach The study uses a multi-country data set with various dimensions of CSR performance including indexes regarding workforce, community relations, product responsibility and human rights protection. The empirical analysis is conducted with panel data regressions. Findings Evidence supports the negative association between CSR and EM indicating that high CSR performing firms are associated with less income smoothing and discretionary accruals, thus with higher financial reporting quality. Practical implications Regulatory agencies in the EU could use the findings of the study for the improvement of the accounting framework via enhancing the use and publications of social and environmental responsibility information and reports. Social implications Also, the current paper could be of interest not only to academic researchers but also to potential and existing investors in European corporations. The negative association between CSR performance and EM could be used by investors in assessing the risk of firms and the quality and reliability of their financial information. Originality/value This is the first study within the EU, which considers the multi-facet characteristics of CSR on the quality of accounting earnings and offers useful policy implications for regulators and investors.

Benefit appeals and perceived corporate hypocrisy: implications for the CSR performance of fast fashion brands

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaoyong Wei ◽  
Sojin Jung
Keyword(s):  
Online Survey ◽  
Interactive Effect ◽  
Critical Role ◽  
Experimental Manipulation ◽  
Chinese Consumers ◽  
Significant Interaction Effect ◽  
Fast Fashion ◽  
Content Type ◽  
Fashion Brand ◽  
Corporate Social

Purpose When fast fashion brands launch corporate social responsibility (CSR) programs, consumers may consider these brands to behave hypocritically as their business model is generally perceived as being inconsistent with sustainable practices. Built on construal level theory (CLT), this study aims to examine how the benefit appeals that are widely used in CSR initiatives affect perceived corporate hypocrisy and the CSR performance of fast fashion brands. Design/methodology/approach This study designed an online experiment with a 2 (fashion brand: fast fashion vs. unknown) × 2 (benefit appeal: self-benefit vs other-benefit) stimulus, using a virtual label named “Eco Care” for experimental manipulation. A total number of 298 Chinese consumers participated in the experiment and they answered an online survey. Findings It was found that the brand types (fast fashion vs unknown) and benefit appeals (self-benefit vs other benefit) did not elicit perceived corporate hypocrisy nor did them directly affect perceptions of CSR performance. However, there was a significant interaction effect of them. That is, fast fashion brand’s CSR performance was judged based on how the brand framed its sustainability claims. A fast fashion brand’s CSR label significantly increased hypocrisy perceptions when the label used a self-benefit appeal and the interactive effect of the fast fashion brand and the self-benefit appeal hindered the formation of a green brand image and brand purchase intentions. Originality/value This study adds a body of knowledge to the literature by examining the relationship between benefit appeals and perceived corporate hypocrisy from the perspective of CLT. The findings can help fast fashion marketers better understand the critical role of benefit appeals by acknowledging that the misuse of communication strategies may result in unfavorable consequences, thus ruining their efforts to improve their brand’s image.

Does corporate social responsibility affect dividend policy? Empirical evidence in the French context

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olfa Ben Salah ◽  
Anis Ben Amar
Keyword(s):  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Dividend Policy ◽  
Least Squares Method ◽  
Positive Impact ◽  
Alternative Measure ◽  
Content Type ◽  
Corporate Social ◽  
The Impact

Purpose 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. Design/methodology/approach 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. Findings 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. Practical implications 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. Originality/value 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.

scholarly journals Pengaruh Dimensi Pengungkapan Corporate Social Responsibility Terhadap Future Institutional Ownership

2016 ◽  
Vol 17 (1) ◽  
pp. 91
Author(s):  
Rizky Eriandani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Investors ◽  
Positive Impact ◽  
Investment Decisions ◽  
Measurement Instrument ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

<em>Corporate social responsibility practice becomes important subject in company`s activity, because it will affect the company's reputation. Besides, institutional investors likely prefer to invest in companies that have a social responsibility as it is considered to increase the legitimacy and future performance. This study aims to investigate the effect of CSR disclosure on institutional ownership. We use percentages ownership to measure institutional ownership. CSR measurement instrument used in this study adopted a previous research. The instrument comes from research Hackston and Milne, which was adjusted with Bapepam regulation in Indonesia. We also divided CSR disclosures in four sub-dimensions. The samples used in this research were 115 listed agriculture, mining, and manufacturing companies in indonesian Stock Exchange which studied during the years of 2010. Using SPSS 20, The analysis methods of this research used multiple regression analysis. Studies shows that not all dimensions of CSR disclosure effect on institutional ownership. Only product dimensions of CSR disclosures has a significant positive impact on institutional ownership. However, this paper fail to find any significant impact of another CSR dimensions. Thus, our study suggests that the dimensions of the product can affect investment decisions. In contrast, institutional investors have not focused on environment, employee relation, and community activities in investment decisions.</em>

The importance of CSR practices carried out by sport teams and its influence on brand love: the Real Madrid Foundation

2018 ◽  
Vol 14 (1) ◽  
pp. 61-79 ◽  
Author(s):  
Verónica Baena
Keyword(s):  
Social Networks ◽  
Design Methodology ◽  
Positive Impact ◽  
Experiential Marketing ◽  
Brand Love ◽  
Content Type ◽  
The Real ◽  
The Social ◽  
Sport Teams ◽  
Corporate Social

Purpose This paper aims to to provide a better understanding of the effect that the corporate social responsibility (CSR) practices might have on brand love. It also analyzes the importance of making supporters be aware and involved in such initiatives. Design/methodology/approach This study focuses on the Real Madrid Foundation, which is the most followed charitable sport institution worldwide. Data have been collected through a survey that was available online from January through April 2016. Participation has been solicited among the supporters of Real Madrid on fan sites. This produced a total of 402 completed questionnaires. In addition, the Managing Director of the Real Madrid Foundation has been interviewed. Findings The CSR activities carried out by the team positively influence fan commitment toward the club. Keeping the supporters updated about such initiatives through social networks also helps to increase the bonds between the club and its followers. Moreover, the fans’ use of the club’s website and their involvement in the club’s CSR activities may have a positive impact on the love the supporters profess toward the team’s brand. This claim, however, must be treated with some caution because it has not been proved to be statistically significant. Originality/value This study suggests that developing a website is not enough to get brand love from supporters. Experiential marketing does not seem to have statistical impact on brand love either. Conversely, the CSR actions and the use of social networks to keep followers updated about the social initiatives carried out by the team do provide new opportunities to achieve an emotional attachment toward the club and therefore, positively affect brand love.

The role of perceived social media agility in customer engagement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David Gligor ◽  
Sıddık Bozkurt
Keyword(s):  
Social Media ◽  
Online Survey ◽  
Positive Impact ◽  
Customer Engagement ◽  
Measurement Scale ◽  
Content Type ◽  
Study Results ◽  
Seeking Behavior ◽  
The Impact

Purpose The concept of agility has been applied to several domains to help firms develop the capability to quickly adjust their operations to cope and thrive in environments characterized by frequent changes. Despite the soaring number of social media users and the benefits associated with agility in other domains, the application of agility in a social media context has yet to be explored. Further, little is known about how agility in a social media context impacts desirable customer-related attributes, such as customer engagement and customer-based brand equity (CBBE). This paper aims to address this gap by adapting the construct to social media (i.e. perceived social media agility) and exploring its impact on customer engagement and CBBE. Design/methodology/approach This paper conducted an online survey with 200 adult subjects. This paper used multivariate regression analyzes to empirically test a scale for perceived social media agility and explore its impact on CBBE and customer engagement, along with the moderating role of customer change-seeking behavior. Findings The study results show that perceived social media agility directly and indirectly (through customer engagement) positively influences CBBE. Also, results show that the positive impact of perceived social media agility on CBBE is further magnified for customers high on change-seeking. However, customer change-seeking does not affect the strength or direction of the impact of perceived social media agility on customer engagement. Originality/value This paper contributes to social media literature by adapting and testing a measurement scale for the construct of perceived social media agility and exploring its role in enhancing customer engagement and CBBE.

Electronic word-of-mouth generation and regulatory focus

2019 ◽  
Vol 32 (1) ◽  
pp. 23-45 ◽  
Author(s):  
Muhammad Sohaib ◽  
Umair Akram ◽  
Peng Hui ◽  
Hassan Rasool ◽  
Zohaib Razzaq ◽  
...  
Keyword(s):  
Regulatory Focus ◽  
Structural Equation ◽  
Online Survey ◽  
Word Of Mouth ◽  
Positive Impact ◽  
Sampling Technique ◽  
Ordinary Least Squares ◽  
Equation Modeling ◽  
Electronic Word Of Mouth ◽  
Content Type

Purpose The purpose of this paper is to investigate the electronic word-of-mouth (eWOM) motivations of regulatory-focused customers with positive and negative consumption experiences. Design/methodology/approach An online survey is conducted in Beijing and Shanghai. A random sampling technique is used to collect data from 854 respondents. Two scenarios of eWOM communication – positive and negative consumption experiences – are randomly assigned to each respondent. This study employs the structural equation modeling and confirmatory factor analysis techniques. However, it uses ordinary least squares and logistic regression to analyze 137 participants in the experimental study. Findings Promotion-focused customers that aim for self-enhancement and obtaining social benefits are motivated to spread positive eWOM on social networking sites. However, prevention-focused customers are driven by vengeance and anxiety, revealing higher intentions to post negative eWOM on review sites. eWOM generation is subject to gender, as promotion-focused male customers spread it more than both prevention-focused and promotion-focused female customers. Moreover, platform assistance (PA) has a significant positive impact upon regulatory-focused customers and eWOM (positive vs negative) relationships. Practical implications This study provides a deeper understanding of motivational factors of eWOM communication. Specifically, in case of product or service failure, negative consumption experiences drive prevention-focused customers to generate negative eWOM. Thus, using various tactics, marketers need to shift customers from focusing on prevention to focusing on promotion. For example, redeemable free coupons can shift customer attention and generate positive eWOM. Originality/value This study provides unique insights about eWOM motivation across genders. It examines regulatory focus, positive vs negative consumption experiences and moderation of PA.

Is there anything special about lesson study in special schools?

2020 ◽  
Vol 9 (4) ◽  
pp. 301-316
Author(s):  
Sarah Seleznyov ◽  
Amelia Roberts ◽  
Rachel Walker ◽  
Sarah Watson ◽  
Melanie Hogan
Keyword(s):  
Lesson Study ◽  
Online Survey ◽  
Positive Impact ◽  
School Leaders ◽  
Special School ◽  
Special Schools ◽  
Mainstream Teachers ◽  
Content Type ◽  
The Uk ◽  
The Impact

PurposeJapanese lesson study (LS) is a professional development (PD) approach in which teachers collaboratively plan a lesson, observe it being taught and then discuss what they have learned. LS's popularity as an approach to teacher PD in the UK is growing, and it is used in both special and mainstream settings. This study explores whether LS is perceived and operationalized in the same way across special and mainstream settings.Design/methodology/approachThis study arose as a result of collaboration between UCL Institute of Education academics (principle investigators) and three special school leaders using LS in their own schools (practitioner co-investigators), who together formed the research team. The team first explored the literature base for LS in special education. They then investigated special and mainstream schools using LS for teacher PD. Research tools included semi-structured interviews and an online survey. Participants were obtained through opportunistic sampling via the networks of schools available to the researchers.FindingsThere were several key differences between LS in special and mainstream settings. Special teachers felt LS had a more positive impact on subject knowledge than mainstream teachers, and this impact extended to support staff. Special teachers were more likely to carry out multiple research cycles than mainstream colleagues and to quickly build LS into the existing timetable. Mainstream teachers focused on individual pupils in LS to seek learning about pedagogy more generally, whereas general learning about pedagogy was seen as a secondary benefit to special teachers.Research limitations/implicationsOne of the limitations of the research is that participants are more positively inclined toward LS than the general population of their school, since those not interested in LS would be unlikely to take the time to engage with the research. It will be important to conduct more research into the use of LS in mainstream schools, as this study is one of very few exploring LS in this special context.Practical implicationsThe ease with which special schools can align LS to current practice due to greater flexibility of timetables and larger staff teams seems to result in a greater appreciation and “valuing” of the process in mainstream schools, where teachers seemed to feel their senior leadership teams had gone to extra lengths to enable LS to happen. LS seems to offer a framework within which senior leaders can prioritize such learning experiences for teachers, leading to positive benefits for pupils, teachers and the school, and is therefore a process worth considering both for special and mainstream school leaders.Originality/valueThe literature review found a limited number of studies of LS in a special educational needs and disability (SEND) context, all of which took place in the UK and focused on the impact of teacher participation in LS on teacher practice and pupil learning. All three studies show a positive impact and suggest that LS might have wider applications for both special schools and mainstream schools supporting SEND pupils. There has been no exploration of the different ways in which mainstream and special school teachers and pupils might experience or construct LS in their own contexts.

Corporate social responsibility impacts on Palestinian and Jordanian consumer purchasing

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Alawamleh ◽  
Saro Giacaman
Keyword(s):  
Social Responsibility ◽  
Positive Impact ◽  
Consumer Trust ◽  
Content Type ◽  
Multivariable Regression ◽  
Purchasing Behaviour ◽  
Corporate Social ◽  
Primary Relationship ◽  
Multivariable Regression Models ◽  
The Relationship

Purpose This paper aims to investigate the relationship between customer social responsibility (CSR) and consumer purchasing behaviour (CPB) in terms of consumer awareness of CSR and consumer trust. Design/methodology/approach A survey was developed and distributed to a sample of 150 consumers from different industries in Palestine and Jordan. Multivariable regression models were developed to identify the characteristics to determine and investigate the relationship between CSR and CPB. Findings The results of the investigation showed that CSR has a positive impact on CPB. Moreover, when organizations implement CSR in their operations, it enhances their competitive advantage. Originality/value There is insufficient research on developing nations on this subject, while they comprise the most rapidly growing economies worldwide, and they are countries in which social and environmental crises are felt most acutely. Accordingly, the understanding of the primary relationship between CSR and consumer behaviour is essential for the economic development of these nations.

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