scholarly journals Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Venancio Tauringana
Keyword(s):  
Developing Countries ◽  
Questionnaire Survey ◽  
Sustainability Reporting ◽  
Cross Sectional ◽  
Self Presentation ◽  
Content Type ◽  
Positive Attitudes ◽  
Stakeholder Pressure ◽  
Managerial Perception ◽  
Training And Support

PurposeThe aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda.Design/methodology/approachThis study is cross-sectional. Data were collected through a questionnaire survey of 194 companies belonging to the Uganda Manufacturers Association (UMA) and were analysed using multiple regression analysis.FindingsThe findings suggest that lack of expertise, lack of training and negative attitudes/beliefs towards SR are significant and negative determinants of the adoption of SR. The results also show that resources, free training and support and positive attitudes/beliefs towards SR are significantly and positively associated with the likelihood of the adoption of SR. Lack of time, lack of legal requirements and lack of stakeholder pressure are not significant determinants of the adoption of SR.Research limitations/implicationsSince the results are based on a questionnaire survey, they may suffer from issues associated with self-reporting data such as consistency seeking, self-enhancement and self-presentation, which may affect the reliability of the data. Nonetheless, the findings imply that there is a need to sensitise, provide free training and support for companies to engage with SR.Practical implicationsThere is a need to sensitise, train and provide support for free to encourage companies to engage with SR.Originality/valueThis study contributes to the literature on managerial perception-based determinants of the adoption of SR by extending the analyses using a multivariate approach. This enhances our understanding of how the determinants interact to explain the adoption of SR by companies in developing countries.

scholarly journals Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Venancio Tauringana
Keyword(s):  
Developing Countries ◽  
Research Evidence ◽  
Sustainability Reporting ◽  
Policy Formulation ◽  
Global Reporting Initiative ◽  
Evidence Based ◽  
Evidence Based Practices ◽  
Content Type ◽  
Awareness Campaigns ◽  
The Impact

PurposeThe purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries.Design/methodology/approachThe study was undertaken using a desk-based review of management perceptions-based research literature on the determinants of SR. The impact of GRI efforts in increasing adoption of SR was undertaken through both desk-based research and descriptive analysis of data obtained from the GRI database from 2014 to 2019 relating to 107 developing countries. The call for the adoption of management perceptions research EBP is based on a critical analysis of both the management perceptions of the determinants of SR research and evaluation the impact of GRI efforts to increase SR in developing countries.FindingsTraining, legislation, issuing of guidance, stakeholder pressure, awareness campaigns, market and public pressure were identified as some of the determinants of SR. The evaluation of the impact of GRI efforts shows they had limited impact on increasing SR in developing countries. Research needed to adopt management perceptions research EBP is identified.Research limitations/implicationsThis study is conceptual. Management perceptions-based research is needed in more developing countries to better understand the determinants of SR and identify the most effective policies or practices to address related challenges.Originality/valueThe findings contribute to the calls to make academic research more relevant to policy formulation. In particular, the proposal for research needed to inform EBP adoption to address SR challenges in developing countries is new.

The internationalization of small to medium-sized enterprises: do all levels in international networking matter?

2020 ◽  
Vol 27 (5) ◽  
pp. 817-837
Author(s):  
Godwin Mwesigye Ahimbisibwe ◽  
Joseph Mpeera Ntayi ◽  
Muhammed Ngoma ◽  
Geoffrey Bakunda ◽  
Levi Bategeka Kabagambe
Keyword(s):  
Developing Countries ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Network Integration ◽  
Cross Sectional ◽  
Content Type ◽  
Correlational Research ◽  
Integration Levels ◽  
Network Extension

PurposeThe purpose of this study was to investigate whether each level in international networking (network extension, network penetration and network integration) matters in the internationalization of small to medium-sized enterprises (SMEs).Design/methodology/approachThe study adopted a cross-sectional and correlational research design. The data were collected through a questionnaire survey of 206 exporting SMEs in Uganda. The study employed a structural equation modelling (SEM) technique using partial least square (PLS) to test the hypothesis.FindingsThe findings revealed that network extension and network integration do matter in SMEs’ internationalization, while network penetration does not.Practical implicationsSMEs in developing countries need to concentrate on network extension and network integration levels to successfully internationalize their operations.Originality/valueThe study provides initial evidence on whether network extension, network penetration and network integration matter in SMEs’ internationalization in developing countries like Uganda.

An analytical study of stakeholders relevance based on their perceived preference in terms of climate strategy proactivity (CSP)

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nikhil Kant
Keyword(s):  
Developing Countries ◽  
Online Survey ◽  
Analytical Study ◽  
Sampling Method ◽  
Cross Sectional ◽  
Content Type ◽  
Body Of Knowledge ◽  
Self Bias ◽  
Stakeholder Perspective ◽  
The Impact

Purpose The purpose of this study is to evaluate empirically the perceptions of the stakeholder regarding their relevance based on their perceived preference in terms of climate strategy proactivity (CSP) which is an outcome of the importance and influence of the category of the stakeholders of Indian companies. Revolutionized by the liberalization–privatization–globalization, the practices and strategies of the companies in the developing country such as India have been marked by dynamic changes in the several past decades. In these circumstances, it has become imperative to understand the relevance of the stakeholders in terms of CSP displayed by these companies to seek help in developing appropriate strategies in the emerging competitive market. Design/methodology/approach This paper used a research design comprising descriptive analytical method using non-probability purposive sampling method to collect data from a sampled 701 respondents representing eleven categories stakeholders, with the help of a cross-sectional, self-administered online survey questionnaire. Findings The findings of the study detail the evaluation of the stakeholders relevance based on their perceived preference in terms of CSP attaching significance to the stakeholders’ perception as a useful tool. While the findings hint at the incessant growth of stakeholder awareness urging corporations to analyze effects and adopt appropriate strategies in developing countries, they also evaluate empirically the perceptions of the stakeholder regarding their relevance based on their perceived preference in terms of CSP which is an outcome of the importance and influence enjoyed by the category of the stakeholders of Indian companies. The findings confirmed the adequate level of awareness of the stakeholders of Indian companies responsible for making them adopt CSP. Research limitations/implications This study had the limitations such as collection of information through a self-reported questionnaire which might have the impact of self-bias despite all the preventive and corrective measures, and the risk of creation of a subjective viewpoint due to the assessment of the perceptions of varied stakeholders. Nonetheless, meeting the objective of this study, the study succeeds in providing a stakeholder perspective to the existing body of knowledge with respect to CSP, a stakeholders-centric concept which is in infancy in the context of developing countries and their corporations. Originality/value The paper is original as it adds value by providing empirical evidence from the perspective of different stakeholders, including but not limited to managers or shareholders only, like majority of previous studies. By doing so, it successfully attempts to contextualize them indicating the need to unlock huge potentialities and substantial significance for other developing countries.

Learning to build relationships for a better Australia

2017 ◽  
Vol 17 (1) ◽  
pp. 4-24 ◽  
Author(s):  
Isaac Heard ◽  
Peter E.D. Love ◽  
Michael C.P. Sing ◽  
Veronica Goerke
Keyword(s):  
Cultural Differences ◽  
Indigenous Peoples ◽  
Questionnaire Survey ◽  
Design Methodology ◽  
Cross Sectional ◽  
Content Type ◽  
Corporate Social ◽  
Resource Sector ◽  
Depth Interviews

Purpose Research examining the role of construction and involvement of resource organisations with indigenous reconciliation has been very limited in Australia. This paper aims to examine how a sample of organisations from Western Australia (WA) are engaging with indigenous reconciliation. Design/methodology/approach A questionnaire survey juxtaposed with in-depth interviews are used to explore how construction and resource companies (mining and energy) operating in WA have been planning to build better relationships with the indigenous community as part of their corporate social responsibility (CSR) programme. Findings The majority of construction and resource companies sampled embraced reconciliation as part of a contractual and legal requirement rather than part of their CSR. It was acknowledged that to effectively address the issues associated with reconciliation and indigenous engagement, there is a requirement for flexibility and adaption of existing protocols and processes to better suit the cultural differences that arise with interactions between indigenous and non-indigenous peoples. Research limitations/implications The questionnaire survey was cross-sectional, and a limited number of in-depth interviews were undertaken. Respondents’ opinions were sought about their organisations’ reconciliation action plans, which have only been recently embraced by firms, and thus, views that were solicited should not be treated as being definitive. Originality/value Research examining the role of construction and involvement of resource organisations with indigenous reconciliation in the construction and resource sector has been limited. The findings of this study can provide a platform for examining and comparing how construction and resource organisations in different countries are embracing the process of reconciliation with their indigenous peoples.

Determinants of telecommunication stock prices

2015 ◽  
Vol 42 (4) ◽  
pp. 534-548 ◽  
Author(s):  
Andros Gregoriou ◽  
Jerome Healy ◽  
Jairaj Gupta
Keyword(s):  
Developing Countries ◽  
Stock Prices ◽  
Capital Expenditure ◽  
Explanatory Power ◽  
Price Volatility ◽  
Mobile Internet ◽  
Cross Sectional ◽  
Content Type ◽  
The World ◽  
Significant Factors

Purpose – The purpose of this paper is to analyze the determinants affecting the stock prices of telecommunications firms in both developed and developing countries around the world. Design/methodology/approach – The empirical analysis is performed using panel data from 160 countries and 45 companies, covering the time period from 2000 to 2011. To identify the significant factors, company level firm-specific financial and non-financial factors have been analyzed that are expected to bear significant impact on price volatility of telecommunications stock. Findings – The test results reveal that capital expenditure and book value are the most significant factors. Dividends and debt levels only affect prices significantly in specification tests with either time-series or cross-sectional effects, whereas firms’ earnings and numbers of mobile internet subscribers do not contribute to the explanatory power of telecommunication stock price variability. Practical implications – The study sheds light to the potential investors in evaluating the risk associated with investment in stocks of telecommunications firms and take informed investment decisions. Originality/value – This is the first study that presents a comprehensive analysis of determinants affecting the stock prices of telecommunications firms in both developed and developing countries around the world.

Actions beyond regulatory compliances: perceived climate strategy proactivity in Indian companies

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nikhil Kant
Keyword(s):  
Developing Countries ◽  
Online Survey ◽  
Developed Countries ◽  
Decision Makers ◽  
Cross Sectional ◽  
Content Type ◽  
Analytical Research ◽  
Climate Crisis ◽  
The Impact ◽  
Structured Questionnaire

Purpose This paper aims to assess the perceptions of stakeholders as regards the practices of Indian companies vis-à-vis climate change seeking underpinnings from stakeholder theory and collecting data using a structured questionnaire. Design/methodology/approach This paper used a descriptive analytical research design based on the data collected from a diverse sample of stakeholders of Indian companies through a cross-sectional, self-administered online survey questionnaire. Findings The study attaching significance to the stakeholders’ perception as a useful tool underscores that Indian companies have started to engage in preventive measures to minimize the externalities of climate crisis taking cognizance of the stakeholders’ interests amidst their increased awareness, also underlining that their perceptions substantially determine climate strategy proactivity (CSP) in their quest of competitive advantage beyond regulatory compliances. The study finds that incessant growth in the stakeholder awareness has not left companies to remain reluctant from analyzing effects and adopting suitable strategies in India also which, as a fast growing developing country, has witnessed immense growth in the post-liberalization era. Research limitations/implications This study would help decision-makers in businesses, policymakers, practitioners and standard-setters by providing further insights on the relevance of stakeholders’ perspectives in CSP in the developing countries. Stakeholders’ perceptions though representing varied categories hint that the actions beyond regulatory compliances need to be in focus in future studies. Originality/value The paper elaborates the significance of CSP in developing countries to eliminate the impact of inadequacies that previous studies undertook primarily in developed countries have failed in contextualizing these issues of developing countries.

scholarly journals Sustainability key performance indicators and the global reporting initiative: usage and challenges in a developing country context

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dinithi Dissanayake
Keyword(s):  
Developing Countries ◽  
Sri Lanka ◽  
Developing Country ◽  
Performance Indicator ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sri Lankan ◽  
Theory Approach ◽  
Key Factors ◽  
Content Type

Purpose First, this paper aims to explore the extent of the global reporting initiative (GRI) sustainability key performance indicator (KPI) usage in sustainability reporting by businesses operating in Sri Lanka. Second, using a contingency theory approach, this research examines the factors which promote or inhibit the use of the GRI framework to adopt sustainability KPIs in a developing country context, Sri Lanka. Design/methodology/approach Content analysis and semi-structured interviews are used in this study to explore the key factors which affect the usage of the GRI framework by Sri Lankan companies in adopting sustainability KPIs and reporting on sustainability. Findings The findings indicate that the GRI framework is increasingly used for sustainability reporting by Sri Lankan companies because of its flexibility, consistency, legitimacy and its focus on continuous improvement. However, company managers also shed light on the extensive number of KPIs in the GRI framework making selections challenging and the consequent difficulties associated with adapting these KPIs for companies operating in a developing country context. Research limitations/implications This study contributes to extending the broader literature on sustainability reporting in developing countries and specifically on sustainability KPIs. Second, this paper adds to the current empirical research on sustainability reporting in Sri Lanka where the literature is still sparse. Third, this study highlights the key factors that support or hinder the usage of the GRI framework in a developing country context. Practical implications Important insights for GRI, other standard-setting agencies and businesses can be drawn from the findings of this study. By capitalising further on the training and the educational courses provided by GRI, GRI can be involved in mitigating some of the pressing issues faced by the reporting companies. Originality/value This study adds to the limited research on sustainability reporting and sustainability KPIs in developing country contexts. It shows how companies in Sri Lanka are engaging with sustainability KPIs and sustainability reporting, but are also constrained by the GRI framework as its standards are not tailored to issues in developing countries.

Determinants of adoption of organic rice production: a case of smallholder farmers in Hai Lang district of Vietnam

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hung Gia Hoang
Keyword(s):  
Developing Countries ◽  
Agricultural Development ◽  
Smallholder Farmers ◽  
Binary Logistic Regression ◽  
Rice Production ◽  
Rice Farming ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Organic Rice

PurposeThe purpose of this study is to investigate factors that affect smallholders' adoption of organic rice production in the Hai Lang district of Vietnam.Design/methodology/approachThis study employed a cross-sectional survey research design. A sample size of 215 was drawn from a total of 455 smallholders. Descriptive and inferential statistics, including a binary logistic regression, were used to analyse the data.FindingsThe study concludes that younger female smallholders participating in credit/training programs and community-based organisations, who have a high level of education, a large household size and more experience in rice farming, and who grow mixed crops, have a greater tendency to adopt organic rice production.Research limitations/implicationsA combination of demographic, socio-economic and institutional characteristics of rice smallholders should be considered when promoting organic rice farming practices by smallholders and when choosing organic agricultural development strategies for smallholders in developing countries.Originality/valueThis research provides significant understanding of the determinants of organic rice adoption by smallholder farmers and highlights factors that need to be considered when designing policies to enhance the uptake of organic farming in developing countries.

Procedural and declarative cognitions

2019 ◽  
Vol 35 (4) ◽  
pp. 691-708
Author(s):  
George Okello Candiya Bongomin ◽  
John C. Munene
Keyword(s):  
Developing Countries ◽  
Research Design ◽  
Financial Literacy ◽  
Financial Information ◽  
Cross Sectional ◽  
Content Type ◽  
Financial Decisions ◽  
The Poor ◽  
Poor Households ◽  
Structured Questionnaire

Purpose Premised on the argument that procedural and declarative cognitions help individuals to memorize, store and recall information to make informed decisions and choices in daily life, the purpose of this paper is to analyze the auxiliary psychosomatic roles of procedural and declarative cognitions in promoting financial literacy among clients of microfinance banks in developing countries. Design/methodology/approach The study adopted a cross-sectional research design and a semi-structured questionnaire was used to collect responses from 400 poor households’ heads located in rural Uganda. Analysis of moment structures and structural equation modeling were used to test for the auxiliary psychosomatic roles of procedural and declarative cognitions in promoting financial literacy among the poor who are clients of promotion of rural initiatives development enterprises (PRIDE) microfinance bank in rural Uganda. Findings The results revealed that both procedural and declarative cognitions significantly and positively boost financial literacy among the poor who are clients of PRIDE microfinance bank in rural Uganda. Jointly, both types of cognitions explain 30 per cent of the variation in financial literacy among the poor who are clients of PRIDE microfinance bank. Accordingly, the results correspond to arguments by psychologists that the human mental models help individuals to process, encode, store and retrieve information at an appropriate time such as in articulating complex financial information. Research limitations/implications The study focused majorly on cross-sectional research design. Thus, future studies may use longitudinal research design to explore the ability of the poor to memorize and retrieve financial information over time. Additionally, the study used only quantitative data collected using a semi-structured questionnaire. Further studies may use qualitative data collected by means of interviews. Besides, this study solely used poor households living in rural Uganda as the main source of data. Hence, future studies involving data from other section of the population may be necessary. Practical implications The results from this study underpins the auxiliary psychosomatic roles of procedural and declarative cognitions in promoting financial literacy among clients of microfinance banks in developing countries. Indeed, the human mental models that revolve around cognition as individuals grow are critical in helping them make informed financial decisions when they are faced with difficult financial situations. Therefore, microfinance banks and financial literacy programs in developing countries should consider the roles of procedural and declarative cognitions while designing financial literacy modules. This is because they determine how individuals receive, encode, store and retrieve financial information in order to make informed and better financial decisions before consuming financial products offered by the microfinance banks. Originality/value At present, there is scanty extant literature and theory that explains the auxiliary psychosomatic roles of procedural and declarative cognitions in promoting financial literacy, especially in developing countries. The current study sheds more light on the deterministic roles of procedural and declarative cognitions in boosting financial literacy.

Analyzing the relationship between financial literacy and financial inclusion by microfinance banks in developing countries: social network theoretical approach

2020 ◽  
Vol 40 (11/12) ◽  
pp. 1257-1277
Author(s):  
George Okello Candiya Bongomin ◽  
Joseph Mpeera Ntayi ◽  
Charles Akol Malinga
Keyword(s):  
Developing Countries ◽  
Social Network ◽  
Research Design ◽  
Financial Literacy ◽  
Financial Inclusion ◽  
Mediating Effect ◽  
Cross Sectional ◽  
Content Type ◽  
The Poor ◽  
The Relationship

PurposeThe main purpose of this study is to establish the mediating effect of social network in the relationship between financial literacy and financial inclusion of the poor by microfinance banks in developing countries.Design/methodology/approachThe study adopted a cross-sectional research design and data were collected from the poor who resides in rural Uganda. Structural equation modelling (SEM) through analysis of moment structures (AMOS) was used to analyze the data. Bootstrap approach with 5,000 samples was run to establish the mediating effect of social network in the relationship between financial literacy and financial inclusion of the poor by microfinance banks in developing countries.FindingsThe results showed that social network significantly and positively mediate the relationship between financial literacy and financial inclusion of the poor by microfinance banks in developing countries. In addition, financial literacy also has a direct significant and positive effect on financial inclusion. Overall, the findings suggest that the presence of social network fully mediate the effect of financial literacy on financial inclusion of the poor by microfinance banks in developing countries.Research limitations/implicationsThis study adopted a cross-sectional research design and data were collected using a semi-structured questionnaire. Future studies could adopt longitudinal research design to establish the dynamic characteristics of the samples under study over time. Besides, this study collected data from only poor households who were clients of microfinance banks located in rural Uganda. It ignored the other section of the population who were not the poor. Therefore, future studies could use the other section of the population who are clients of commercial banks.Practical implicationsThe advocates of financial literacy and managers of microfinance banks in developing countries should ensure using existing local structures such as community and village associations to conduct financial literacy training. The village associations help in mobilizing members who are close-knit based on the existing societal ties that can be used as a channel for disseminating vital financial literacy information. Indeed, financial literacy workshops, seminars, and business clinics can be easily conducted to individuals who are members of the village associations.Originality/valueThis paper integrates social network theory in the relationship between financial literacy and financial inclusion of the poor by microfinance banks in developing countries. Social network acts as a conduit through which financial knowledge and skills flow to increase the scope of financial inclusion of the poor in developing countries.

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