scholarly journals Role of Ethical Leadership in Online Sustainability Reporting

2017 ◽  
Vol 3 (1) ◽  
pp. 121-130
Author(s):  
Nazahah Rahim ◽  
David Biggs ◽  
Doaa Aly
Keyword(s):  
Ethical Leadership ◽  
Information Disclosure ◽  
Sustainability Reporting ◽  
Cross Sectional ◽  
Internet Applications ◽  
Corporate Leaders ◽  
Explanatory Variables ◽  
Reporting Practices ◽  
Leadership Components

Purpose: Corporate scandals are still making headlines in the news. Stakeholders are demanding transparency through more information disclosure in order to curtail this problem and to regain trust. On the other hand, businesses are finding better ways to communicate not only financial but also non-financial information to their stakeholders. With the rise in internet applications, online sustainability reporting could be a solution to this problem. However, information disclosures via the internet particularly on websites are still limited. Prior studies look into antecedents such as firm specific characteristics and corporate governance mechanisms but this study will take a different leap, investigating the role of ethical leadership in online sustainability reporting. Design/Methodology/Approach: Cross-sectional approach will be applied through content analysis and survey. A disclosure index will be used. The explanatory variables will be extracted from questionnaires which will focus on respondents' opinion of their supervisors. Findings: Since this paper is conceptual in nature, the expected result will indicate that ethical leadership components could play a role in online sustainability reporting practices. Implications/Originality/Value: This study will provide a new insight for corporate leaders, academics and policymakers on how ethical leadership could play a role in online sustainability reporting as well as enhance accountability through online disclosures. The empirical evidence will provide support for ethical leadership as potential antecedents of online disclosures, which has been understudied.

Exploring the rationale for integrated report assurance

2019 ◽  
Vol 32 (6) ◽  
pp. 1826-1854 ◽  
Author(s):  
Warren Maroun
Keyword(s):  
Quantitative Research ◽  
Sustainability Reporting ◽  
Organisational Change ◽  
Integrated Reporting ◽  
Governance System ◽  
Content Type ◽  
Reporting Practices ◽  
The Status ◽  
Perceived Relevance

Purpose The purpose of this paper is to examine why companies assure some of the information found in their integrated reports, possible changes required to existing assurance practices and the motivation for either seeking to expand current technologies of assurance or to maintain the status quo. Design/methodology/approach The research is exploratory/interpretive. Data are collected from detailed interviews with preparers and assurance experts. Framing theory provides the data analysis framework. Findings Three broad views on assurance are identified. An expectation management perspective focusses on the role of assurance as a legitimisation tool and requires no changes to existing assurance standards. A value-adding perspective emphasises the role of assurance in improving the usefulness of information being reported to stakeholders and its function as part of a broader corporate governance system. This can evolve into a change-potential outlook in terms of which assurance is used to promote positive organisational change, something which may require the development of new standards/guidelines for assuring integrated reports. Research limitations/implications Only preparers and assurance experts are engaged to explore the rationale for seeking to have parts of an integrated report assured. The views of the broader stakeholder community are not taken into account. The study is also limited to a single jurisdiction where integrated reporting practices are relatively well established. Practical implications Assurance of non-financial information cannot be understood only in terms of broad drivers such as firm size, environmental impact or listing status. It is inextricably linked with the perceived relevance of integrated (or sustainability) reporting and the value which assurance provides to an organisation and its stakeholders. Originality/value The study complements the mainly quantitative research on determinants of assurance of environmental or social disclosures. It is one of the few to provide primary evidence on the reasons for having these types of disclosures assured and how this informs the need for changes to existing assurance practices. The paper is also one of the first to deal with the assurance of environmental or social information in an integrated reporting context.

scholarly journals Corporate governance and performance of financial institution

2019 ◽  
Vol 16 (1-1) ◽  
pp. 203-216 ◽  
Author(s):  
Juliet Wakaisuka-Isingoma
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Financial Institutions ◽  
Ownership Structure ◽  
Information Disclosure ◽  
Positive Relationship ◽  
Developing Economies ◽  
Cross Sectional ◽  
Financial Transparency

The role of banking and insurance as an animated component of any economy has been widely recognized in the evolution of literature (Shrutikeerti & Amlan, 2017). The financial liberalization efforts taken by various developing economies had the central bearing on their financial institutions (Shrutikeerti & Amlan, 2016). The development of insurance and banking sectors play an important role in stimulating financial development and consequently the growth of the economy. Enhancing firm performance predicted through ownership structure, information disclosure, financial transparency and board profile safeguards reputation, yields effective risk management systems and yet helps firms achieve their business objectives. The study employed a sample of 103 financial institutions and adopted a descriptive cross-sectional survey design with a Pearson correlation coefficient. Reliability, validity and exploratory factor analysis with principal components and Cronbach’s alpha as well as hierarchical regression was reasonable for analysis but also directed using the Partial Least Square (PLS) modelling which was helpful in attesting the measurement and structural models appropriate for the performance of financial institutions. Reveal a statistically significant and positive relationship between corporate governance and firm performance. PLS modelling assented the structural and measurement models and recognized that corporate governance is statistically significant and predict firm performance through its different constructs of information disclosure, financial transparency, and ownership structure and board profile. Equally, firm performance demonstrated that management efficiency, earnings quality, asset quality, capital adequacy and liquidity were key dimensions. The study was cross-sectional and a longitudinal study is necessary to understand the dynamics of corporate governance and firm performance over a period of time. The results extend the understanding of the role of corporate governance in promoting firm performance in financial institutions. Additionally, the results add evidence to the growing body of research focusing on interdisciplinary aspects as well as the relationship between corporate governance and firm performance. Overall, there is a significant positive relationship between corporate governance and firm performance.

scholarly journals THE ROLE OF ETHICAL LEADERSHIP AND WHISTLEBLOWING INTENTIONS: MEDIATING APPARATUS OF MORAL IDENTITY

2021 ◽  
pp. 20-32
Keyword(s):  
Ethical Leadership ◽  
Moral Identity ◽  
Future Research ◽  
Cross Sectional ◽  
Working Environments ◽  
Research Article ◽  
Unethical Practices ◽  
Regression Test ◽  
Ethical Leaders

Separation of strategic approaches and morals prompted various business outrages and untrustworthy practices in working environments. This encouraged researchers and practice holders to examine significance of ethical quality at work environment. In particular, the job that moral chiefs play in advancing positive representative practices is urgent. This examination article has featured the part of moral innovators in molding whistleblowing goals of their subordinates. Alongside, this exploration article has likewise researched the part of good character. An aggregate of four speculations, analyzing the immediate impact of moral initiative on moral personality and whistleblowing expectations and meditational job of good character were proposed. This exploration article embraced a period slacked research article plan and gathered data from representative friend dyads at three focuses on schedule. Number of respondents was 214; Cross-sectional technique was used for data collection. Respondents were selected from different services organizations from Multan. Data was analysed on SPSS and AMOS. Results were obtained by applying reliability test, ANOVA, Correlation test, and regression test by using PROCESS Macro. Results gained verified that the role of ethical leaders in shaping moral identity of employees as well as their whistleblowing intentions. The findings suggest that employees working under ethical leaders are inclined to stand up against malevolent and unethical practices taking place at their workplace. Thus, organizations must hire leaders with higher ethical inclinations and also train the existing leaders about importance of ethics. Moreover, this research article has highlighted multiple avenues for future research.

scholarly journals Ethical Leadership and Innovative Work Behavior: The Mediating Role of Individual Attributes

2020 ◽  
Vol 6 (3) ◽  
pp. 68 ◽  
Author(s):  
Zulfiqar Ahmed Iqbal ◽  
Ghulam Abid ◽  
Francoise Contreras ◽  
Qandeel Hassan ◽  
Rabbia Zafar
Keyword(s):  
Social Exchange ◽  
Ethical Leadership ◽  
Creative Thinking ◽  
Social Exchange Theory ◽  
Service Sector ◽  
Work Behavior ◽  
Cross Sectional ◽  
Innovative Work Behavior ◽  
Innovative Work

Based on the social exchange theory, the aim of this study is to investigate the direct and indirect influence of ethical leadership on employee innovative work behavior, examining the intervening role of individual variables such as thriving at work and attitudes towards performing well in this relationship. The data was collected using self-reporting survey questionnaires by using a multi-source and cross-sectional study design with service sector employees from two different samples: the U.K. and Pakistan. The findings supported the hypothesized model, where direct and dual mediation were tested. The results extend our understanding as to how positive attitude and psychological states together create positive feelings in employees and enhance their capacity for creative thinking and implementations of new ideas.

Managerial Ethical Leadership: Examples do Matter

1995 ◽  
Vol 5 (1) ◽  
pp. 117-128 ◽  
Author(s):  
Patrick E. Murphy ◽  
Georges Enderle
Keyword(s):  
Ethical Leadership ◽  
Point Of View ◽  
Corporate Leaders ◽  
Ethical Point

Abstract:The central role of corporate leaders in setting the ethical tone for their organization is widely accepted. Four well known former CEOs are profiled to illustrate how their managerial ethical leadership not only influenced their firms but also the practice of business. Insights are drawn from their writings and speeches as well as other sources which examine demonstrated leadership abilities. Their behavior not only provides examples of leadership but also is exemplary from an ethical point of view. The article concludes with five common themes that describe these individuals and the essence of managerial ethical leadership.

scholarly journals effect of private health institution managers’ ethical leadership approach on the organizational commitment and performance of the employees

2021 ◽  
Vol 7 (Extra-D) ◽  
pp. 537-555
Author(s):  
Gülay Tamer Bakar ◽  
Salim Akyürek
Keyword(s):  
Organizational Commitment ◽  
Ethical Leadership ◽  
Health Sector ◽  
Individual Performance ◽  
Variable Model ◽  
Cross Sectional ◽  
Independent Variable ◽  
And Performance ◽  
Leadership Approaches

This research, basically focusing on the health sector, tried to specify the effect of the managers’ ethical approach on employees’ organizational commitments, performances, and the role of organizational commitments in this effect. The sampling was composed of 362 healthcare professionals. In this cross-sectional field study, an independent variable model for the ethical leadership approaches and a dependent variable model for the employees’ performances and commitments to their organizations were practiced. Data were collected through Ethical leadership, Organizational Commitment, and Individual Performance Scales. The data collected were analyzed through SPSS and AMOS package programs. The results of the analyses showed positive significant relationship between ethical leadership approaches and organizational commitment and employee’s performances. It was also observed that ethical leadership approaches had a positive and meaningful effect on affective, continuous and normative commitment, the sub-dimensions of organizational commitment, as well as the employees’ performances.

scholarly journals Sustainable Corporate Ownership Structures and Earnings Management in the Vietnamese Stock Market

2020 ◽  
Vol 12 (15) ◽  
pp. 6089 ◽  
Author(s):  
Daeheon Choi ◽  
Chune Young Chung ◽  
Young-Eun Kim ◽  
Ye Jun Kim ◽  
Paul Moon Sub Choi
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Foreign Ownership ◽  
Corporate Ownership ◽  
Explanatory Variables ◽  
Ownership Structures ◽  
Corporate Social ◽  
The Relationship

We conducted an empirical analysis to verify the relationship between companies’ ownership structures and earnings management. Our sample included 480 nonfinancial companies listed on Vietnam’s Ho Chi Minh Stock Exchange and Hanoi Stock Exchange from 2012 to 2017, and our explanatory variables included several ratios, such as the controlling shareholders’ stake, management ownership stake, state-owned stake, and foreign ownership stake, which represent different ownership structures. We examined the effects of these ratios on earnings management. Our results suggested that earnings management has a significant linear relationship with the state-owned and foreign ownership stakes. Our results can enhance the understanding of the role of companies’ sustainable ownership structures in limiting earnings management, and they can contribute to future studies of the relationship between earnings management and corporate social responsibility and sustainability reporting assurance practices that focus on corporate ownership structures.

The Determinants of the Fertility Transition in Antebellum Ohio

1976 ◽  
Vol 36 (2) ◽  
pp. 359-378 ◽  
Author(s):  
Don R. Leet
Keyword(s):  
Secular Trend ◽  
Fertility Transition ◽  
Population Pressure ◽  
White Population ◽  
Cross Sectional ◽  
Explanatory Variables ◽  
Human Fertility ◽  
Secular Variations ◽  
A Minor

The cross-sectional and secular variations in the fertility of the white population in pre-Civil War Ohio are analyzed with special regard to the role of population pressure in conditioning these patterns and trends. Other factors, such as urbanization, education, cultural heritage, and the sex ratio, all of which are often cited as major explanatory variables during the demographic transition are also introduced. Although each of these variables is shown to have some impact, none can account for more than a minor proportion of the Variance in human fertility. It appears that the major force affecting both inter-county fertility and the secular trend for the state was the Variation in the degree of population pressure as measured by the average assessed value of an acre of non-urban land.

Linking sustainability reporting frameworks and sustainable development goals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristina Alexandrina Stefanescu
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Information Disclosure ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Development Goals

Purpose This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline a theoretical model able to support the achievement of sustainable development goals (SDGs) through appropriate reporting. Design/methodology/approach The research methodology follows a qualitative approach, combining content and benchmarking analyses of the official documents in question. It aims to provide a better understanding of the conceptual matches between the “5 Ps” of sustainable development and the two sustainability reporting frameworks (IR and GRI) by breaking them down into components and overlapping their constituents to highlight the connections. Findings The results reveal that both sustainability reporting frameworks provide prerequisites to ensure SDGs achievement due to the embedded sustainability issues. As there are more matches between SDGs and the capitals implied in the pursuit of value creation, IR better fits to become part of the sustainable development strategy as a valuable option for reporting on SDGs. Practical implications The study addresses academia through a better understanding of the connections between SDGs and sustainability reporting. It might help regulators to improve their latest efforts to enhance transparency and comparability through the enactment of Directive 2014/95, as long as it has not imposed a standardised report yet. It could guide practitioners to face future challenges and support their steps towards standardised reporting practices. Originality/value This paper approaches the newsworthy topic of sustainable development, outlining a conceptual model meant to support the SDGs achievement through appropriate standardised reporting. It might also fill the gap of the Directive 2014/95 on non-financial information disclosure as it identifies the most suitable type of reporting to enhance the harmonisation at the European level.

scholarly journals The Effect of School Principals’ Ethical Leadership on Teacher Job Satisfaction: The Mediating Role of School Ethical Climate

2021 ◽  
Vol 8 (4) ◽  
pp. 210-222
Author(s):  
Ramazan CANSOR ◽  
Hanifi PARLAR ◽  
M. Emin TÜRKOĞLU
Keyword(s):  
Job Satisfaction ◽  
Ethical Leadership ◽  
Ethical Climate ◽  
Positive Relationship ◽  
Mediating Effect ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Mediating Role ◽  
The Relationship

This study aims to examine the mediating role of ethical climate in the relationship between ethical leadership and job satisfaction. A cross-sectional survey was conducted for the study. Questionnaires were distributed to 641 teachers in Turkey. Regression analysis was conducted to determine the mediating effect of ethical climate. Bootstrapping tehchnique was used to test the hypotheses and the effects of mediation. Our results show that there is a positive relationship between principals' ethical leadership and teachers' job satisfaction and a positive relationship between ethical leadership and ethical climate. In addition, ethical climate partially mediated the relationship between ethical leadership and job satisfaction. Schools should focus on ethical leadership practices in the workplace. The study enriched the understanding of the factors that influence the relationship between ethical leadership, ethical climate and job satisfaction.  

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