Quality versus volume of carbon disclosures and carbon reduction targets

2019 ◽  
Vol 31 (3) ◽  
pp. 413-437 ◽  
Author(s):  
Anup Kumar Saha ◽  
Bipasha Saha ◽  
Tonmoy Choudhury ◽  
Ferry Jie

PurposeThis study aims to investigate the relationship between the quality and volume of carbon emission disclosures (CED) in UK higher educational institutions (HEIs), with an emphasis on the impact of the Higher Education Funding Council of England (HEFCE) carbon reduction target on such disclosures.Design/methodology/approachBased on stewardship theory, this study explores the decision usefulness of the CED by HEIs, i.e. whether a larger volume of CED means that it is more useful to readers and stakeholders. A framework was developed to measure the CED quality. The relationships between CED volume and quality were examined using the ordered probit regression model.FindingsCED volume in annual reports and HEFCE carbon reduction target were found to have a significant positive impact on CED quality. There exists a void in research with carbon disclosures by HEIs, an area which has been widely researched with regard to profit-seeking organisations. The study adds to the earlier related studies by its contribution about HEIs to the disclosure literature.Research limitations/implicationsThe study is distinct in investigating the relationship between volume and quality of CED by HEIs. However, the impact of CED would need to be clear to motivate the HEIs to engage in such disclosure. Thus, future studies should investigate the impact of both volume and quality of CED on reputation.Originality/valueThe study recognises that the characteristics of HEIs are distinct from profit-seeking organisations, which have been widely researched in literature. Generalising the research studies on profit-oriented companies for the most publicly funded UK HEIs may mislead any outcome. This study is distinct from the reader’s point of view in exploring whether more CED is more useful in better decision-making.

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vincenzo Formisano ◽  
Andrea Moretta Tartaglione ◽  
Maria Fedele ◽  
Ylenia Cavacece

PurposeThe purpose of this paper is to analyse the quality of banking services provided in support of small- and medium-sized enterprises' (SMEs) internationalization from the customers' perspective.Design/methodology/approachCustomer satisfaction of 50 Italian SMEs with the banking services provided for international activities has been evaluated by adopting the Kano model's continuous and discrete analyses.FindingsResults show which banking services provided for business internationalization are necessary to satisfy customers' expectations, which services customers like having and dislike not having and which services are unexpected by customers creating a high increase in satisfaction when provided.Research limitations/implicationsThis work shows the value of the Kano model in evaluating the non-linear relationship between customer satisfaction and quality of banking services for the international activities of companies. The main limitation of this work is the limited geographical context of the investigation.Practical implicationsThis research suggests banks to transform their role in the relationship with SMEs from mere financiers to active partners committed to their growth abroad by offering a wide range of services not just financial, but also counselling and care professional, thus achieving mutual benefits.Originality/valuePrevious works on banking services and business internationalization are focussed on the transaction costs, information asymmetries and the impact of online banking. This work advances available knowledge by analysing the customer's point of view, evaluating the satisfaction of SMEs which, although more dependent on banks for their expansion abroad than large listed companies, are mostly ignored by literature.


2016 ◽  
Vol 11 (2) ◽  
pp. 304-318 ◽  
Author(s):  
Yariv Itzkovich

Purpose – Drawing on the exchange model and the multidimensional approach to job insecurity, the purpose of this paper is to assess the relationship between perceived incivility and two possible outcomes: job insecurity and employee deviance, while differentiating between two separate groups of targets, namely targets who possess high employment status and targets with low employment status. Design/methodology/approach – Data were collected in 2014 in Israel. An on-line questionnaire method was used, through which 648 valid responses were collected and analyzed using structural equational modeling. Findings – H1 and H2 maintained that incivility would have a positive impact on job insecurity and employee deviance. The other three hypotheses maintained that the perception of incivility, as well as the relationship between incivility and both job insecurity and employee deviance, would be stronger for employees working under less favorable employment conditions. The model’s fit indices indicated a good fit, suggesting that all five hypotheses were accepted. Originality/value – This study elaborates on previous studies by showing that incivility can predict job insecurity and employee deviance. Data related to the potential deviant outcomes of incivility are relatively rare. Additionally, the current research framed incivility, which is a micro-level behavior, in a wider context of employment relations. As precarious employment arrangements are on the rise, it is necessary to understand its hidden implications and threats to both employees and organizations. From a methodological point of view, this study introduced a shorter version of Robinson and Bennett’s (1995) workplace deviance scale, which pertains to the authors’ theoretical model.


2015 ◽  
Vol 115 (8) ◽  
pp. 1457-1480 ◽  
Author(s):  
Dagmara Lewicka ◽  
Katarzyna Krot

Purpose – It is worth focusing on the examination of factors influencing the quality of the work environment. The purpose of this paper is to verify the influence of the HRM system and organisational trust on employee commitment. Design/methodology/approach – The survey was conducted in Poland among 370 employees in organisations from two sectors of the economy: services and industry. The verification of the theoretical model was performed based on structural equation modelling. Findings – Research findings made it possible to successfully verify the model of the relationship between the HRM system (practices, process), organisational trust and commitment. The starting point for trust in an organisation followed by commitment is the HRM system. It seems that the impact of the HRM process on creating organisational trust is higher. Research findings have also confirmed a relationship between each type of organisational trust and calculative commitment based on benefits, which is a strong determinant of affective commitment. Organisational trust is, therefore, an intermediary factor because the organisation must build trust in employees first before they become affectively committed. Originality/value – Current studies have not examined the issue of a mutual relationship between three constructs: perceived HRM practices and process, organisational trust and commitment. What is more, previous research was confined to the constructs analysed holistically without considering their complexity (different types of trust and commitment). In addition, the authors attempted to enrich Allen and Mayer’s (1991) model with a new aspect of the commitment – calculative, which is linked to the benefits received by employees. The authors also identified the mediating influence of the trust and calculative commitment onto the affective commitment.


2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Syeda Wajiha Kazmi ◽  
Syeda Tuba Javaid

Purpose This study aims to investigate the impact of three determinants of organizational identification (OID) on employee performance (EP) in the context of private business institutions. Design/methodology/approach A sample of 175 permanent faculty members from four top universities in Karachi, Pakistan, was interviewed using a five-point Likert scale questionnaire. The data were inserted in SPSS 22 and SmartPLS v 3.2 for performing the analysis. Findings Results of the study showed a significant effect in perceived supervisor support on OID; OID; job satisfaction and EP; and mediating relationship. Conversely, an insignificant effect was observed in workplace incivility. Research limitations/implications It is highly recommended that organizations work on the areas that lead to enhancing their employees’ performance. Also, human resource should create a healthy culture that promotes initiatives, open-door policies and discourages power distance. Lastly, one of the key responsibilities of management is to strengthen their OID because employees are more likely to identify with their supervisors if they invest in the organizations they work for. Practical implications This study will help strengthen the relationship between supervisors and university employees. It will guide the supervisors to acknowledge and appreciate the efforts of their subordinates and develop recreational policies and employee engagement activities. In addition, it will help develop a conducive environment and enhance the quality of education in the university and the society. Originality/value Understanding the determinants of OID on EP in the educational context is very important as it enhances the quality of EP and the overall quality of education of the institution.


2014 ◽  
Vol 19 (2) ◽  
pp. 69-82 ◽  
Author(s):  
Ahmet Yildiz ◽  
Sidika Kaya

Purpose – This article aims to investigate perceptions of Turkish nurses on the impact of accreditation on quality of care and the effect of accreditation on quality results. Design/methodology/approach – This study was performed as a cross-sectional, questionnaire-based survey on 258 nurses who started working in the hospital before it was accredited and continued to work during and after accrediation and who therefore knew both the hospital's pre-accrediation and post-accreditation periods. In this study, descriptive statistical analyses (means and standard deviations) were carried out to explore the views of the participants on “quality results,” “benefits of accreditation” and “participation of employees.” “Quality results” was considered to be the dependent variable, while “benefits of accreditation” and “participation of employees” were accepted as the independent variables. The relationship between the dependent variable and the independent variables was tested using Pearson correlation and multiple regression analysis. External patient satisfaction data collected by the quality department of the hospital before and after accreditation were also investigated. Findings – It was found that nurses had generally high scores for the items concerning the benefits of accreditation. There was a statistically significant positive correlation between the dependent variable (quality results) and the independent variables (benefits of accreditation and participation of employees). Regression analysis indicated that R2=0.461 and the extent to which the independent variables explained the dependent variable was 46.1 per cent, which is a high rate. Patient satisfaction scores increased after accreditation. Practical implications – Our study suggest that providing support for nurses, especially nurses with administrative responsibilities and incorporating employees into the process are important for exercising quality standards. Originality/value – Hospital accreditation has a positive impact on quality results especially on quality of care provided to patients and patient satisfaction. Study findings could guide policy makers and hospital managers in Turkey and in other countries who are preparing or implementing accreditation.


2018 ◽  
Vol 25 (3) ◽  
pp. 425-442 ◽  
Author(s):  
Srecko Stamenkovic ◽  
Biljana Ratkovic Njegovan ◽  
Maja S. Vukadinovic

PurposeThe purpose of this paper is to investigate the impact of organizational justice on the ethical climate in organizations in Serbia.Design/methodology/approachIn the study, 3,413 employees participated whose task was to assess the dimensions of organizational justice (procedural, distributive and interactional) as well as the dimensions of ethical climate (egoism, benevolence and principle).FindingsThe obtained results show that the dimensions of organizational justice are significant predictors of dimensions of ethical climate. The dimension of distributive justice significantly predicts the dimensions of egoism and principle, while the dimensions of procedural and interactional justice significantly predict the dimensions of benevolence and principle. Concerning the structure of the relationship between dimensions of organizational justice and ethical climate, the results also showed that there is intra-national diversity depending on the region of the Republic of Serbia where the organization operates. Ethical climate based on maximization of personal interest is more connected to economically more developed regions with a larger population, while ethical climate based on duties related to norms, laws, rules and policies characterizes less developed regions with a smaller population.Originality/valueIn the context of contemporary Serbian business surrounding, the obtained results are discussed regarding the possibilities for improvement of ethical climate, which should be accompanied and supported by the positive impact of organizational justice.


2019 ◽  
Vol 34 (6) ◽  
pp. 1210-1222 ◽  
Author(s):  
Tibor Mandják ◽  
Samy Belaid ◽  
Peter Naudé

Purpose The purpose of this paper is to empirically investigate how context influences the quality of business relationships. This theoretical question is studied from the point of view of trust, one of the important components of business relationship quality. The authors study how trust is related to the dynamics and management of the business relationship in the context of an emerging market. Design/methodology/approach This paper is based on qualitative interviews with 15 spare-parts resellers in the Tunisian automotive industry. The authors take a monadic view, interviewing resellers about their relationships with their wholesalers-importers. The decision to undertake the research in Tunisia is based on three factors. First, Tunisia is an emerging country and there is very little published research based in the Maghreb countries. Second, the Tunisian automotive parts market structure is relatively simple and, hence, easily understood, with most spare-parts being imported because of the low level of local production. Third, the actors in the study are all Tunisian companies, so research allows us to explore relationships between local companies in an emerging country. Findings The authors find that different kinds of trust play different roles over the dynamics of the relationship. Perceived trust is more important at the emergent stage of a relationship, and as the two parties learn from each other, experienced trust becomes more important in the established relationships. The initial perceived trust creates the possibility of building trust, and when mutual trust exists between the parties, it motivates them to maintain the relationship, but there is always the threat of the degradation of the quality of the relationship because of the violation or destruction of the trust. Research limitations/implications This paper shows that more care should be taken when using trust as the variable under scrutiny. Different aspects of trust manifest themselves at various stages of the relationship building cycle. Practical implications The results emphasize that when initiating a business relationship, managers first need to create perceived trust. Thereafter, once trust is built up, it is the trust that may “manage” or act to control the on-going relationship as long as the partners’ behavior or network changes do not violate the trust. Originality/value The results of this paper show that there is a mutual but not necessarily symmetrical or balanced influence of trust on the behavior of the partners involved. The influence of the different parties is dependent on the power architecture, the history of the relationship and the network position of the actors.


2019 ◽  
Vol 14 (2) ◽  
pp. 411-431
Author(s):  
Benlu Hai ◽  
Qingzhu Gao ◽  
Ximing Yin ◽  
Jin Chen

Purpose Significant increase or decrease in research and development (R&D) expenditure may have an immense impact on market value. Based on the punctuated equilibrium theory, this paper aims to empirically analyze the impact of R&D volatilities on market value and the moderating effect of executive overconfidence. Design/methodology/approach The study uses the panel data set that covers 902 Shanghai and Shenzhen A-share manufacturing listed firms and multiple regression method to test the theoretical hypotheses. Findings The results show that both positive and negative R&D volatilities have a robust and significant positive impact on the market value. Further analysis shows that the executive overconfidence positively moderates the relationship between R&D volatilities and market value. Research limitations/implications In a rapidly changing and highly competitive environment, firms should recognize that the balance of innovation strategies will help to bring higher market value. Furthermore, firms could improve corporate governance to make the best of managerial characteristics, such as overconfidence, on the innovation decision-making process. Originality/value By pushing the static perspective to a dynamic perspective and empirically documenting the role of executive overconfidence, this study contributes to the literature on the relationship between R&D expenditure and market value, generating theoretical and practical insights for firms to improve innovation governance and innovation strategies to achieve better business performance.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Changli Feng ◽  
Ruize Ma ◽  
Lin Jiang

PurposeWith the rise of service economy, many companies are attempting to gain a competitive advantage through service innovation. However, the existing research has not drawn consistent conclusions about the relationship between service innovation and firm performance. Hence, the purpose of this paper is to provide a quantitative review on the service innovation-performance relationship based on research findings reported in the extant literature.Design/methodology/approachStudies from 46 peer-reviewed articles were sampled and analyzed. A meta-analytic approach was adopted to conduct a quantitative review on the relationship between service innovation and firm performance, and the effects of any potential moderators were further explored.FindingsThe results found that service innovation has a significant positive impact on firm performance. Additionally, the relationship between service innovation and firm performance is influenced by measurement moderators (economic region and performance measurement), and contextual moderators (firm type, innovation type, customer factors and attitudes toward risk).Originality/valueThe meta-analysis has been used to explore the relationship between service innovation and firm performance, and the findings have contributed to the literature on service innovation, as well as providing future research directions.


2014 ◽  
Vol 22 (2) ◽  
pp. 51-61 ◽  
Author(s):  
Catherine Mangan ◽  
Robin Miller ◽  
Jeremy Cooper

Purpose – The purpose of this paper is to explore the relationship between general practitioners (GPs) and social care professionals by reflecting on a project (the Home Truths project) which sought to improve joint working between general practice and social care though an action-research process. Design/methodology/approach – iMPOWER's Home Truths project involved gathering local data regarding joint working in local areas and using this data as a catalyst for change. The Institute of Local Government Studies and the Health Services Management Centre at the University of Birmingham were asked to act as a critical friend to the project. This involved supporting the design of the data collection, offering advice on the process and to carrying out a short evaluation of the impact of the first wave. The paper reflects on the collected data from the sites and information from the impact evaluation. Findings – The paper highlights the poor quality of the relationship between GPs and social workers. Findings that illustrate this include GPs’ poor knowledge of social care services; a perception that social care services were of poor quality and rating the quality of their relationships with social workers as poor. However GPs felt that knowing more about social care could help prevent their patients going into residential care earlier than necessary and wanted to work more closely with social care to exploit the benefits and opportunities. The interventions that have been put in place to try and improve relationships focus on the day-to-day working lives of the professionals rather than attempting to introduce new initiatives. Research limitations/implications – The response rate from GPs in the areas was low (average response rate was 10 per cent in each area) and it may be that only those GPs who are interested in working with social care responded. The initiatives that have been developed appear to be reasonable responses to the issues identified. However, a lack of discrete outcomes through which to measure improvement will make it difficult to demonstrate the impact of the interventions. Originality/value – This paper underlines that despite many years of policy makers promoting better integration, the relationship between the key gate-keepers within the health and social care systems is still poor. The findings from the Home Truths surveys and action plans has gone some way to address the gap identified in the evidence base about the relationships between GPs and social workers.


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