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Displaying: 1-10 of 1918 documents

1. Proceedings of the International Association for Business and Society: 2018
About These Proceedings
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2. Proceedings of the International Association for Business and Society: 2018
Juan A. Aragon-Correa, Michael L. Barnett, Natalia Ortiz It Ain’t Easy Becoming Greener: Shifting Attention toward Further Improvements in Corporate Environmental Performance
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Most firms have taken substantive actions to improve their environmental performance, but much more still needs to be done to mitigate serious environmental degradation that threatens the planet. What can drive firms to further improve their environmental performance? Drawing from an attention-based view of the firm, we develop two hypotheses that predict that because they disrupt established patterns of organizational attention and shift managerial focus, regulatory fines and leadership turnover lead to improvements in corporate environmental performance. We test our hypotheses on a sample of North American firms over the period of 2006-13. Surprisingly, we find a positive but not statistically significant relationship between regulatory fines and environmental improvement. Even more surprising, we find that when large fines are followed by CEO turnover or high turnover in board membership, environmental improvement is dampened. However, when a large fine is followed by high turnover in environmental-related leadership positions, then firms do significantly improve their environmental performance. We thus conclude that when firms are "shaken, not stirred" -- that is, they are shaken by a shock from a major regulatory fine, but it is not followed by stirring up the topmost leadership positions -- then they are most likely to improve their environmental performance.
3. Proceedings of the International Association for Business and Society: 2018
Steve Cayzer, Alisha Tuladhar Drivers and Enablers Behind a Transition Towards a Circular Economy: A Case Study of Nepal
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The current ‘linear’ system based on the principles of “take, make, waste” is unsustainable. As a solution, the concept of Circular Economy (CE) has emerged. This research explores the drivers and enablers for a developing nation to transition to CE, taking Nepal as a case study. Using both primary and secondary data, the results were mapped on the Enabling Framework proposed by Garcia and Cayzer (2017) and several interventions were identified. First, improving the current solid waste management via sorting at source and turning waste into bio-gas, is a key enabler. Second, rather than dismissing the informal sector of waste collectors incorporating them into the formal sector is vital. Third, simple technologies can be equally crucial for CE in comparison to high-end technologies. These points are identified as key enablers towards a Circular Nepal. This paper acts as a springboard for further research and strategies for businesses, academics, and policymakers.
4. Proceedings of the International Association for Business and Society: 2018
John M. Holcomb Business and Inequality: Impact of Two Dodd-Frank Provisions
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This paper examines the impact of two regulatory approaches to attack so-called excessive CEO compensation. The first is the say-on-pay rule adopted in 2010 by the Securities and Exchange Commission (SEC), and the second is the pay gap rule, adopted in 2017. The former provides for a shareholder vote on CEO compensation, either annually or every third year, while the latter requires corporations to disclose the ratio between CEO compensation and average worker pay. In addition to mitigating against inequality, the rules also serve the purpose of providing more information disclosure to investors on CEO compensation. The study concludes that neither the say-on-pay rule, nor the pay gap rule, has restrained the increase in executive compensation. Based on the weaknesses of each rule, especially of the pay gap rule, that finding is not surprising. The study then examines various other methods of serving equality, not by imposing limits on CEO compensation, but by lifting the bottom of worker pay, and suggests that those measures might more effectively serve the interest of alleviating inequality.
5. Proceedings of the International Association for Business and Society: 2018
Huey Jiuan Yan, Kim Len Yap Changes in Corporate Responsibility Reporting in Malaysia
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While sustainability development and corporate responsibility (CR) reporting have become an integral part of the businesses, notwithstanding a general acceptance, the traditional financial reporting remains the focal point during corporate performance announcement. The key objective of this study is to examine the changes in CR reporting to satisfy compliance and stakeholders’ demands on environmental, social and governance (ESG) information in the context of Malaysian Public Listed Companies (PLCs). In adopting the lens of stewardship theory and criterion sampling of twenty-three (23 out of 44: 52 %) PLCs’ from the ESG Index (FTSE4Good BMsia Index) with three-tier market capitalization, three major shifts are identified in the CR disclosure practices. The shifts comprise (1) merging of Sustainability Report into Annual Report (2) Sustainability Statement and (3) the ultimate result in achieving an integrated report. This research contributes to the limited literature on CR reporting and regulatory landscape in developing economies.
6. Proceedings of the International Association for Business and Society: 2018
Florian Findler, Norma Schönherr, Heike Vogel-Pöschl Invisible Barriers to Success: Decoupling Risk and Structural Variation in International Accountability Standards
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International Accountability Standards have become the primary instruments for supporting firms in becoming more accountable in terms of their sustainability performance. However, there is evidence suggesting that firms who adopt such standards, frequently fail to achieve compliance. Rather, the formal policies prescribed by these standards tend to be decoupled from daily practice. Such decoupling may lead to situations where standards are not effectively implemented or regularly violated. The purpose of this study is to comparatively assess the risk of decoupling across a sample of 50 well-known standards. We find that certain types of standards are more prone than others to being decoupled. Furthermore, we identify three main components explaining the relative differences between standards with regard to decoupling risk, notably comparability, measurability and implementability. We conclude by contextualising our findings and elaborating on their implications for the quality and effectiveness of International Accountability Standards.
7. Proceedings of the International Association for Business and Society: 2018
Paul Dunn Deloitte and the Ethics of Corporate Espionage
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The purpose of this paper is to begin a discussion of the ethical aspects of corporate espionage by examining the behaviour of a major accounting firm (Deloitte) with respect to its acquisition of a rival consulting firm (BearingPoint) through the use of competitive intelligence. The techniques used by Deloitte were questionable. But where they unethical? Arguments are presented both pro and con with the overall conclusion that Deloitte did not act in the public interest.
8. Proceedings of the International Association for Business and Society: 2018
Sami J. McClish, Kimberly M. Reeve Earned Income: The Secret to Success for the Nonprofit Seeking Financial Sustainability?
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Nonprofits today face increasing demands for programming, evaluation, and transparency while still needing to raise funds for operations. In an increasingly competitive funding environment, how can or should nonprofits diversify their revenue streams, add earned income initiatives or pursue other efforts to achieve financial sustainability? Focused on institutions in the U.S., this qualitative research presents a discussion of subject matter experts’ perceptions on earned income, resource diversification, and characteristics of financially sustainable nonprofit organizations.
9. Proceedings of the International Association for Business and Society: 2018
Emily R. Bingham, Dami Kabiawu, Alison Knight, Stephanie Naudin, Kimberly M. Reeve Diversity and Persistence: Exploring Factors Related to Graduate Business Student Retention and Success
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As business continues to globalize, diversity in the workplace becomes even more important. Because a graduate business degree is often used as a criterion to set candidates apart for leadership roles, a low number of women and people of color in MBA, IMBA, DBA, and PhD programs can impact their representation in leadership. The following research is a case study of a global business school based in Europe to determine if different types of students, including women and those from non-western countries, are succeeding at the same rates as male students from Europe and North America. Overall, the research revealed that there is no statistically significant difference between the graduation rates of male or female students but that students from nonwestern countries were less likely to complete their degrees than students from Europe and North America.
10. Proceedings of the International Association for Business and Society: 2018
Ian M. Dunham Forgotten Landscapes of Financial Exclusion: A Geographic Analysis of Banking Deserts and the Two-Tiered Financial Service System
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The majority of Americans utilize mainstream banks and credit unions to complete basic financial transactions, however, many rely upon informal, alternative financial service providers, thus remaining unbanked or underbanked. The presence of brick-and-mortar check cashing and payday loan storefronts in low- to moderate-income neighborhoods remains controversial, as reliance on these services may present a financial hardship to consumers. This study utilizes geographic information systems and binary logistic regression to test the hypothesis that sociodemographic characteristics have a predictive relationship on the presence of banking deserts—census tracts where check cashing outlets are more prevalent than mainstream banks—in southeastern Pennsylvania. Results reveal that banking deserts are predicted by comparatively higher population density, lower levels of median household income, higher proportion of Black and Latinx residents, and higher levels of mortgage application denial. This study aims to better understand the two-tiered financial service system in the interest of promoting financial inclusion.