scholarly journals A Comparative Approach of the Environmental Performance between Periods with Positive and Negative Accounting Returns of EEA Companies

2020 ◽  
Vol 12 (18) ◽  
pp. 7382
Author(s):  
Mirela Sichigea ◽  
Marian Ilie Siminica ◽  
Daniel Circiumaru ◽  
Silviu Carstina ◽  
Nela-Loredana Caraba-Meita

In recent years, sustainable growth has become an important issue in the business field. Environment, social, and governance (ESG) actions of companies have come to represent key elements in adopting decisions by stakeholders. The question is to what extent they validate the companies’ environmental behaviour, as profitability varies over time. The answer can be obtained by analysing the relationship between environmental performance (EP) and financial performance (FP) of the firms. The paper proposes a new perspective of this relationship, namely, the separate assessment of the EP–FP in the case of positive and negative FP (expressed through accounting returns). A survey on 299 companies in the European Economic Area (EEA), operating in extractives and minerals processing and health care, was conducted. The data were extracted from the Refinitiv database for the period 2009–2018. The findings showed a significant EP–FP correlation in the case of the extractives and minerals processing industry, but their dependency slightly varied on the positive and negative returns’ scenario. As for the healthcare industry, the best result was a moderate correlation between EP and the negative return. Our findings support a managerial design of environmental policy, as well as the future academic research of the EP–FP relationship.

2017 ◽  
Vol 18 (4) ◽  
pp. 425-444 ◽  
Author(s):  
Abeer Hassan ◽  
Xin Guo

Purpose The purpose of this paper is to assess whether European companies issue standalone environmental reports in an attempt to gain and maintain legitimacy with relevant stakeholders. This is achieved by creating and empirically testing a model of the relationships between corporate reporting format, industry membership, environmental disclosure, and environmental performance. Design/methodology/approach Data are collected from 100 large European companies in carbon and non-carbon-intensive industries. Hypothesis testing is conducted via structure equation modeling. Findings Evidence exists that companies which disclose environmental information in standalone environmental reports tend to provide higher levels of environmental information than companies which combine financial and environmental disclosure in annual reports. The findings support greenwashing as a new perspective of legitimacy theory: companies in carbon-intensive industry use standalone environmental reports to pose as good corporate citizens even when they are not. Research limitations/implications The sample companies are large European companies and this could limit the generalizability of research findings. The authors call for longitudinal studies examining how the relationship between reporting format and environmental disclosure changes. Practical implications This paper suggests that reporting format be considered a proactive, strategic communication-driven activity rather than a decision that managers passively make in response to external scrutiny. Originality/value The paper contributes to the literature by adding to the scarce evidence of the relationship between reporting format and environmental disclosure. Greenwashing as a new perspective of legitimacy theory is used to develop research hypotheses.


2018 ◽  
Vol 17 (2) ◽  
pp. 55-65 ◽  
Author(s):  
Michael Tekieli ◽  
Marion Festing ◽  
Xavier Baeten

Abstract. Based on responses from 158 reward managers located at the headquarters or subsidiaries of multinational enterprises, the present study examines the relationship between the centralization of reward management decision making and its perceived effectiveness in multinational enterprises. Our results show that headquarters managers perceive a centralized approach as being more effective, while for subsidiary managers this relationship is moderated by the manager’s role identity. Referring to social identity theory, the present study enriches the standardization versus localization debate through a new perspective focusing on psychological processes, thereby indicating the importance of in-group favoritism in headquarters and the influence of subsidiary managers’ role identities on reward management decision making.


2017 ◽  
Vol 8 (1) ◽  
pp. 22-48 ◽  
Author(s):  
Iain Mackinnon

This article employs a new approach to studying internal colonialism in northern Scotland during the 18th and 19th centuries. A common approach to examining internal colonial situations within modern state territories is to compare characteristics of the internal colonial situation with attested attributes of external colonial relations. Although this article does not reject the comparative approach, it seeks to avoid criticisms that this approach can be misleading by demonstrating that promoters and managers of projects involving land use change, territorial dispossession and industrial development in the late modern Gàidhealtachd consistently conceived of their work as projects of colonization. It further argues that the new social, cultural and political structures these projects imposed on the area's indigenous population correspond to those found in other colonial situations, and that racist and racialist attitudes towards Gaels of the time are typical of those in colonial situations during the period. The article concludes that the late modern Gàidhealtachd has been a site of internal colonization where the relationship of domination between colonizer and colonized is complex, longstanding and occurring within the imperial state. In doing so it demonstrates that the history and present of the Gaels of Scotland belongs within the ambit of an emerging indigenous research paradigm.


2015 ◽  
Vol 15 (3) ◽  
pp. 33-39 ◽  
Author(s):  
David Evans

This paper considers the relationship between social science and the food industry, and it suggests that collaboration can be intellectually productive and morally rewarding. It explores the middle ground that exists between paid consultancy models of collaboration on the one hand and a principled stance of nonengagement on the other. Drawing on recent experiences of researching with a major food retailer in the UK, I discuss the ways in which collaborating with retailers can open up opportunities for accessing data that might not otherwise be available to social scientists. Additionally, I put forward the argument that researchers with an interest in the sustainability—ecological or otherwise—of food systems, especially those of a critical persuasion, ought to be empirically engaging with food businesses. I suggest that this is important in terms of generating better understandings of the objectionable arrangements that they seek to critique, and in terms of opening up conduits through which to affect positive changes. Cutting across these points is the claim that while resistance to commercial engagement might be misguided, it is nevertheless important to acknowledge the power-geometries of collaboration and to find ways of leveling and/or leveraging them. To conclude, I suggest that universities have an important institutional role to play in defining the terms of engagement as well as maintaining the boundaries between scholarship and consultancy—a line that can otherwise become quite fuzzy when the worlds of commerce and academic research collide.


Communicology ◽  
2020 ◽  
Vol 8 (3) ◽  
pp. 138-148
Author(s):  
NATALIA MALSHINA ◽  

This study examines the ontological problems in the aspect of the ratio of different cognitive practices and their mutual conditionality in the context of communication and their socio-cultural prerequisites, which is possible only if the traditional approach to the distinction between epistemology and faith is revised. Based on the idea of identity of common grounds of cognitive practices “belief” is included in the understanding of interpretation in the communicative situation for true knowledge in each of the modes of being. Belief in the philosophical tradition reveals the ontological foundations of hermeneutics. Three reflections are synthesised: the hermeneutic concept of understanding, the structuralist concept of language, and the psychoanalytic concept of personality. It is necessary to apply the method of phenomenological reduction to the ontological substantiation of hermeneutics in the Christian Orthodox tradition. Hence, the very natural seems the meeting of semantics, linguistics, and onomatodoxy, with the ontology language of Heidegger, the origins of which resides in in Husserl phenomenology. Fundamental ontology and linguistics, cult philosophy - both in different ways open the horizons of substantiation of hermeneutics. The beginning of this justification is the hermeneutic problem in Christianity, which has appeared as a sequence of the question of the relationship between the two Covenants, or two Unions. In the paper, the author attempts to identify the stages of constructing the philosophical concept of Pavel Florensky. As a result, the substantiation of the birth of the world in consciousness by the cult is revealed. Ontological tradenote words can be seen in Florensky through symbols. The symbol makes the transition from a small energy to a larger one, from a small information saturation to a greater one, acting as a lumen of being - when by the name we hear the reality. The word comes into contact with the world that is on the other side of our own psychological state. The word, the symbol shifts all the time from subjective to objective. The communicative model acts as a common point uniting these traditions. The religious approach as part of semiotic approach reveals the horizons of ontological conditionality of language and words, and among the words - the name, as the name plays a central role in the accumulation and transmission of information, understanding of the commonality of this conditionality in the concepts of phenomenology and Christian, Orthodox tradition.


2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Ginu George ◽  
Binoy Joseph

Employee engagement is becoming an important area of focus by many HR consultancies in the recent years. Organizations having engaged employees tend to out-perform than employees who are not engaged or disengaged, also it will enable them to compete better in their industry resulting in higher performance, lower turnover, more profitability etc., Despite of all this there are still some industries who are ignorant and neglect the importance of having engaged employees. Therefore there is a necessity for more of academic research on employee engagement which helps in creating awareness to these organizations about the prominence of focusing on employee engagement and the findings will also augments the existing literature on employee engagement. The study was conducted on 433 employees working in travel organizations set up in Bangalore with the purpose of determining the relationship psychological climate (antecedent) has on employee engagement and in turn its relationship with organizational citizenship behavior (outcome). The study also determines the mediating relationship of employee engagement between PC and OCB.


Author(s):  
Tatiani De Azevedo Lobo ◽  
Marli M. Moraes Da Costa

Resumo: O presente ensaio busca apresentar e fomentar algumas questões pertinentes ao debate contemporâneo sobre a pobreza, demonstrando a importância do tema no cenário mundial. Para tanto, inicialmente discorre-se sobre a construção histórico-social da pobreza e suas características contemporâneas. Com efeito, aponta-se a limitação dos fatores tradicionalmente apresentados como causadores da pobreza, como cultura, genética, geografia etc. Além disso, apresentam-se as formas atuais de monitorar o fenômeno, como o coeficiente de Gini e o IDH. Posteriormente, aborda-se a distribuição mundial da pobreza. Nesse ponto, colaciona-se que a pobreza é um problema mundial. No entanto, é perceptível que o Sul ainda concentra maior número de indivíduos pobres do que o Norte. Na esteira dos últimos dados da pesquisa realizada pelas Nações Unidas, houve uma nítida ascensão do Sul, especialmente nos indicadores sociais ligados à educação. A seguir, trata-se do capital social e da Teoria das Capacidades, apresentando-se novas abordagens da pobreza. Assim, o capital social trata de uma ideia utilizada para verificar a rede de relacionamento dos indivíduos. Já a Teoria das Capacidades está ligada com a ideia de oportunidade da liberdade. Por fim, estuda-se as políticas públicas, bem como seu aspecto fragmentário. Conclui-se, assim, sobre a necessidade de implementação de políticas públicas elaboradas sob a égide de novos paradigmas, a fim de possibilitar o tratamento específico do fenômeno da pobreza, conforme as peculiaridades de cada local. Para tanto foi utilizado neste trabalho o método de abordagem hipotético-dedutivo, o método de procedimento monográfico e a técnica de pesquisa, operacionalizados por meio do emprego de vasta pesquisa bibliográfica. Abstract: This essay seeks to provide and foster some relevant to the contemporary debate on poverty issues, demonstrating the importance of the issue on the world stage. For this purpose, initially spoke about the historical and social construction of poverty and its contemporary features. Indeed, he pointed out the limitation of the factors traditionally presented as the cause of poverty, as a culture, genetics, geography, etc. Furthermore, we presented the current ways of monitoring the phenomenon, such as the Gini coefficient and the HDI. Subsequently addressed the global distribution of poverty. At this point, if collated that poverty is a worldwide problem. However, it is apparent that the South still more concentrated than the poor North individuals. In the wake of recent data from research conducted by the United Nations, there was a sharp rise in the South, especially in social indicators related to education. Next, we treated the capital and the Theory of Capabilities, presenting new approaches to poverty. Thus, social capital is an idea used to verify the relationship network of individuals. Already Capabilities Theory is linked with the idea of freedom of opportunity. Finally, we studied public policy, as well as its fragmentary appearance. Thus, it is concluded on the need to implement public policies prepared under the aegis of new paradigms to enable specific treatment of the phenomenon of poverty, according to the peculiarities of each site. For that was used in this work the method of hypothetical-deductive approach, the method of procedure and the monographic research technique, operationalized through the use of extensive academic research.


This survey of research on psychology in five volumes is a part of a series undertaken by the ICSSR since 1969, which covers various disciplines under social science. Volume Five of this survey, Explorations into Psyche and Psychology: Some Emerging Perspectives, examines the future of psychology in India. For a very long time, intellectual investments in understanding mental life have led to varied formulations about mind and its functions across the word. However, a critical reflection of the state of the disciplinary affairs indicates the dominance of Euro-American theories and methods, which offer an understanding coloured by a Western world view, which fails to do justice with many non-Western cultural settings. The chapters in this volume expand the scope of psychology to encompass indigenous knowledge available in the Indian tradition and invite engaging with emancipatory concerns as well as broadening the disciplinary base. The contributors situate the difference between the Eastern and Western conceptions of the mind in the practice of psychology. They look at this discipline as shaped by and shaping between systems like yoga. They also analyse animal behaviour through the lens of psychology and bring out insights about evolution of individual and social behaviour. This volume offers critique the contemporary psychological practices in India and offers a new perspective called ‘public psychology’ to construe and analyse the relationship between psychologists and their objects of study. Finally, some paradigmatic, pedagogical, and substantive issues are highlighted to restructure the practice of psychology in the Indian setting.


Author(s):  
Livio Cricelli ◽  
Michele Grimaldi ◽  
Silvia Vermicelli

AbstractIn recent years, Open Innovation (OI) and crowdsourcing have been very popular topics in the innovation management literature, attracting significant interest and attention, and inspiring a rich production of publications. Although these two topics share common themes and address similar managerial challenges, to the best of our knowledge, there is no systematic literature review that digs deep into the intersection of both fields. To fill in this gap a joint review of crowdsourcing and OI topics is both timely and of interest. Therefore, the main objective of this study is to carry out a comprehensive, systematic, and objective review of academic research to help shed light on the relationship between OI and crowdsourcing. For this purpose, we reviewed the literature published on these two topics between 2008 and 2019, applying two bibliometric techniques, co-citation and co-word analysis. We obtained the following results: (i) we provide a qualitative analysis of the emerging and trending themes, (ii) we discuss a characterization of the intersection between OI and crowdsourcing, identifying four dimensions (strategic, managerial, behavioral, and technological), (iii) we present a schematic reconceptualization of the thematic clusters, proposing an integrated view. We conclude by suggesting promising opportunities for future research.


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