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1 – 10 of 373Waris Ali, J. George Frynas and Jeffrey Wilson
This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level…
Abstract
Purpose
This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure.
Design/methodology/approach
This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE).
Findings
The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship.
Research limitations/implications
Research limitations are presented in the conclusion section.
Practical implications
The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions.
Originality/value
While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies.
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Waris Ali, Jeffrey Wilson, Amr Elalfy and Hina Ismail
This study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting…
Abstract
Purpose
This study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting of Pakistani listed enterprises.
Design/methodology/approach
This study used content analysis of corporate annual reports and stand-alone CSR reports available on corporate websites in 2021 to identify CSR-related governance features and to calculate CSR reporting scores. Multivariate regression is used to test relationships. In addition, the analysis tested the moderating role of profitability in these relationships.
Findings
Firm-level CSR governance characteristics contribute to the extent, quality and comprehensiveness of CSR reporting in a developing country. Further, results confirm that profitability moderates the relationship between CSR governance and the extent and comprehensiveness of CSR reporting.
Research limitations/implications
This study employed cross-sectional data and focused on a single developing country. Future studies might include a cross-national sample and longitudinal data to demonstrate the broader relevance of these findings. The outcomes of this study are restricted to CSR disclosures based on CSR reports and annual reports. Future research may examine additional corporate communication channels, such as websites and social media platforms.
Practical implications
This research validates the important role of CSR governance mechanisms as a driver of comprehensive CSR reporting. Business leaders and policymakers can facilitate improved corporate reporting by requiring companies to implement CSR-related governance mechanisms.
Originality/value
This is the first study to test the influence of firm-level CSR governance mechanisms in promoting the quantity, quality and comprehensiveness of CSR reporting in a developing country.
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This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure.
Abstract
Purpose
This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure.
Design/methodology/approach
This review study is based on 159 empirical studies examining determinants of sustainability disclosure and published in Charted Association of Business Schools (CABS) ranked journals over the last 40 years.
Findings
Companies are experiencing multi-level pressures for sustainability disclosure. Macro-level variables include political, legal, social-cultural and international pressures. Meso-level factors include customers' concerns, shareholders’ and investors' demands, industry-level variables and media coverage. Micro-level factors include the firm-level governance mechanisms, executives' reporting attitude and role of sustainability promoting institutions. Unlike in developed markets, companies in developing markets feel minimal public pressure for sustainability disclosure but rather are influenced by international NGOs, the media and international buyers. Multi-level and multitude of pressures for sustainability disclosure explains the widely observed differences between studies.
Originality/value
This research presents the most extensive systematic review of the extant sustainability disclosure literature and is the first study to group determinants into micro-, meso- and macro-level components using multi-level analysis.
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Waris Ali, Jeffery Wilson and Taiba Saeed
This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.
Abstract
Purpose
This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.
Design/methodology/approach
The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.
Findings
There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.
Research limitations/implications
This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.
Practical implications
This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.
Originality/value
To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.
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Qasim Ali Nisar, Shahbaz Haider, Ali Waqas, Waris Ali Khan and Kareem M. Selem
Recently, a shift regarding the negative consequences of organizational citizenship behaviors (OCBs) has put them forward as employees’ negative aspects carrying dangerous…
Abstract
Purpose
Recently, a shift regarding the negative consequences of organizational citizenship behaviors (OCBs) has put them forward as employees’ negative aspects carrying dangerous consequences for organizations. Considering this issue’s seriousness, the purpose of this paper is to examine the process through which compulsory citizenship behavior fosters citizenship fatigue.
Design/methodology/approach
A total of 370 nurses working in Pakistani public-sector hospitals were this study’s final data set sample using SmartPLS4.
Findings
Partial least squares structural equation modeling (PLS-SEM) results revealed that when employees are compelled to engage in extra-role actions, they frequently experience work-life conflict, which results in citizenship fatigue. The higher the employee’s age and the lower the education level, the lower his/her citizenship fatigue. On the other hand, findings revealed that workaholic personality aspects tend to reduce the strength of the relationship between work-life conflict and citizenship fatigue.
Originality/value
To the best of the authors’ knowledge, this paper is the first attempt to examine the recently emerged concept of citizenship fatigue among health-care professionals through conservation of resources theory. Besides, this research will highlight how the demand for voluntary actions in routine or forced citizenship behavior can become the reason for work–family conflict and ultimately create citizenship fatigue. Additionally, this paper presents the novel concept of workaholic personality and how it can play a positive role in the linkage between work–family conflict and citizenship fatigue.
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Waris Ali, Jeffrey Wilson and Muhammad Husnain
This article conducts a thorough review and synthesis of the empirical research on the antecedents of stock price crash risk to ascertain the macro-, meso- and micro-level…
Abstract
Purpose
This article conducts a thorough review and synthesis of the empirical research on the antecedents of stock price crash risk to ascertain the macro-, meso- and micro-level determinants contributing to stock price crashes.
Design/methodology/approach
The authors systematically reviewed 85 empirical papers published in ABS-ranked journals to assess the macro-, meso- and micro-level determinants causing stock price crashes.
Findings
The findings indicate that macroeconomic factors such as corporate governance, political and legal factors, socioeconomic indicators and religious beliefs have an effect on firm-level corporate behavior contributing to stock price crash risk. At a meso-level customer concentration, industry-level characteristics, media coverage, structural features of ownership and behavioral factors have a substantial effect on stock price crash risk. Finally, micro-level variables influencing stock market crash risk include CEO qualities and compensation, business policies, earnings management, financial transparency, managerial characteristics and firm-specific variables.
Research limitations/implications
Based on our analysis we identify priority areas for future research.
Originality/value
This is a seminal work using a multilevel framework to categorize the determinants of stock price crashes into micro-, meso- and macro-level factors.
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Manjula Shukla and Piyush Pandey
In the post-pandemic period and following widespread inoculation against the infection, this research aims to pinpoint the variables that affect consumers' behavioural intentions…
Abstract
Purpose
In the post-pandemic period and following widespread inoculation against the infection, this research aims to pinpoint the variables that affect consumers' behavioural intentions (BIs) towards online food delivery (OFD) services. The study goes further to investigate the potential impact of vaccine confidence (VC) in modifying the association between consumers' BI to utilise OFD services and their actual usage behaviour (UB).
Design/methodology/approach
Using information gathered through a structured questionnaire from 372 Indian customers, a proposed model based on the technology acceptance model (TAM) and theory of planned behaviour (TPB) models was put to the test using structural equation modelling (SEM).
Findings
Results demonstrate that perceptions of ease of use, attitude (ATT) and perceived behavioural control (PBC) have a favourable and significant impact on behaviour intention amongst Indian OFD users. Contrary to what the TAM and TPB models had predicted, perceived usefulness (PU) and subjective norms (SN) did not significantly affect the BI of the sample of Indian OFD users. Furthermore, the association between BI and actual UB of OFD users is not moderated by the consumers' VC.
Practical implications
The study contributes by shedding light on the variables that affect Indian OFD users' BIs after the coronavirus disease 2019 (COVID-19) pandemic era and mass immunisation and whether VC has a role to play in affecting consumer behaviour, which will aid OFD service providers, eateries and marketers in redesigning their marketing plans.
Originality/value
The present study is the first in making a literary contribution through analysis of the moderating effect of VC on the relationship between BI and actual UB. Additionally, this study presents evidence from India, one of the first nations to implement widespread COVID-19 inoculation.
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Sachin Kumar, Bhagwan Singh, Vinod Kumar, Ranjan Chaudhuri, Sheshadri Chatterjee and Demetris Vrontis
The present study intends to discover and analyze the determinants of users' intention to use (ITU) drone-based online food delivery (OFD) services. The study mainly focuses on…
Abstract
Purpose
The present study intends to discover and analyze the determinants of users' intention to use (ITU) drone-based online food delivery (OFD) services. The study mainly focuses on the drone-based food delivery system in India and its implications.
Design/methodology/approach
This study has used the purposive sampling method. With the support of the technology acceptance model (TAM) and the theory of planned behavior (TPB), a theoretical model was developed conceptually. Later, the model was validated using the partial least square-structure equation modeling (PLS-SEM) technique with consideration of 324 responses mainly from university students in Delhi- National Capital Region (NCR).
Findings
The findings reveal that all the determinants are positively and significantly related to ITU, except for perceived behavioral control that does not influence the consumer’s ITU drone-based OFD services. The study also shows that how food delivery system through drone can revolutionize the entire food delivery system in India.
Research limitations/implications
The present study has developed a unique model that can be used by practitioners, future researchers in this field and policymakers in government departments. The present study is limited to Delhi-NCR in India, and thus, there is an issue of generalizability in the present study.
Practical implications
This study has examined the future of food delivery system through drone-based system. Thus, the leaders in the food industry will be better positioned to understand consumers' intentions to use OFD services using drones and be able to make more informed decisions about investment in drone technology in their respective organizations.
Originality/value
The present study has combined both the technology adoption model and the TPB and developed a theoretical model. The study enriches the literature on drone-based OFD services. Since users' acceptance of OFD services using drones is an under-researched area, the present study will make a meaningful contribution to bring the body of literature in this domain.
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Idrees Waris, Malik Dad and Irfan Hameed
The purpose of this study is to extend the theory of planned behavior (TPB) and understand consumers' purchase intention of energy-efficient appliances (EEA) from the perspective…
Abstract
Purpose
The purpose of this study is to extend the theory of planned behavior (TPB) and understand consumers' purchase intention of energy-efficient appliances (EEA) from the perspective of pro-environmental behavior. This study focuses on knowledge of eco-labels (KEL) and altruism for the consumers' purchase intention of EEA.
Design/methodology/approach
This study employed a quantitative method. Data of the participants were collected through the purposive sampling technique. A total of 373 valid responses were received with a response rate of 82.88%. Partial least square (SEM) has been used for the analysis of data.
Findings
The findings of the study reveal that altruism and KEL in the extended model of TPB promote the purchase of EEA in Pakistan. Further, the results indicate that altruism was the key predictor that leads to the consumption of environmentally friendly appliances.
Practical implications
Eco-labels are important sources that provide specific products related information to consumers. Further, eco-labeling serves to guide consumers' regarding the processes of products' consumption and disposals. Secondly, the positive influence of altruism implies the fact that people have the willingness to contribute to the betterment of the environment and human well-being. Therefore, marketers and policymakers should initiate campaigns that primarily target altruistic consumers and emphasize the importance of the purchase of EEAs that can reduce environmental pollution.
Originality/value
This study would help to understand consumer purchase intention for EEA and contribute to the literature of environmental management. The results of this study would serve to provide guidelines to policymakers and marketers regarding the consumption of environmentally friendly products (EFP).
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Siti Aminah Harun, Muhammad Ashraf Fauzi and Noor Suhani Sulaiman
This study investigates consumer purchases of energy-efficient appliances (EEAs). The adoption of EEA would reduce the detrimental impact of the environment from the consumer…
Abstract
Purpose
This study investigates consumer purchases of energy-efficient appliances (EEAs). The adoption of EEA would reduce the detrimental impact of the environment from the consumer behavioral perspective.
Design/methodology/approach
This study evaluates consumer purchase of EEA based on the theory of planned behavior (TPB), environmental factors, and consumer energy-efficient behavior (EEB). Applying partial least square structural equation modeling (PLS-SEM), 412 household respondents within the five regions in Malaysia were analyzed.
Findings
Findings depicted that EEB has a significant influence on intention to purchase and subsequently purchasing behavior of EEA. Similarly, the TPB variables were significant predictors of EEB and intention to purchase except for attitude. Meanwhile, among the environmental factors, only environmental awareness was significant.
Research limitations/implications
Implications include integrating educational programs through formal and informal measures. The former includes infusing within the mainstream educational system. On the other hand, the latter is through effective and captivating media communication.
Originality/value
The integration of EEB towards consumers' intention and behavior of purchasing EEAs.
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