Suchergebnisse

Purpose
This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.


Design/methodology/approach
This study analyzes longitudinal data (2014–2021) from environmentally sensitive firms listed on the Dhaka Stock Exchange, using a disclosure index developed within the Global Reporting Initiative framework. The authors use a neo-institutional theoretical lens to explore regulatory influences on CCD through board characteristics. This study uses hand-collected data from annual reports owing to the absence of an established database.


Findings
The results indicate that a larger board size, the presence of foreign directors and the existence of an audit committee correlate with higher levels of CCD disclosure. Conversely, a higher frequency of board meetings is associated with lower CCD disclosure levels. This study also observed an increase in CCD following the implementation of corporate governance guidelines by the Bangladesh Securities and Exchange Commission, albeit with a relatively low number of firms making these disclosures.


Research limitations/implications
This study contributes to the climate change reporting literature by providing empirical evidence of regulatory influences on CCD through board characteristics in an emerging economy. However, the findings may not be universally applicable, considering the study's focus on Bangladeshi listed firms.


Practical implications
This study suggests growing pressures for diverse stakeholders, including researchers and regulatory bodies, to integrate climate change disclosure into routine activities. This study offers a valuable framework and insights for various stakeholders.


Social implications
By emphasizing the influence of good governance and sustainability practices, this study contributes to stakeholders' understanding, aiming to contribute to a better world.


Originality/value
This study stands out by uniquely positioning itself in the climate change reporting literature, shedding light on regulatory influences on CCD through board characteristics in the context of an emerging economy.

Purpose
In the swiftly evolving business landscape, environmental, social and governance (ESG) considerations have gained exceptional prominence, as stakeholders increasingly emphasize accountability and sustainability. This study aims to meticulously probe the intricate interplay between ESG factors, financial performance and the distinct corporate governance landscape that characterizes the Nordic region's crucible of proactive societal and environmental commitment.


Design/methodology/approach
The authors begin with a data set of 899 Nordic firms across Sweden, Norway, Denmark, Finland and Iceland. Using the Thomson Reuters database, they refine this data set by excluding non-regional headquarters and entities without ESG scores or year-long financial data. This resulted in a focused data set of 1,360 firm-years spanning a decade, forming the foundation for investigating the link between ESG factors and financial performance in Nordic firms.


Findings
Drawing upon empirical data, the authors systematically dissect the correlation between specified financial ratios and ESG scores on the bedrock of sustainability evaluation. The findings underscore a partially significant, yet robust relationship between ESG endeavors and financial performance metrics. Furthermore, the intricate interplay of corporate governance dimensions' reveals intriguing correlations with financial indicators among the surveyed Nordic enterprises. However, the findings also reveal an intricate weave that underscores the ESG and financial performance nexus.


Research limitations/implications
This study addresses stakeholders' theory and unique positions and contributes to the current discussion on sustainability reporting literature by providing empirical evidence of ESG influences on firm profitability through board characteristics in the specific context of the Nordic region. The sample for this study encompasses firms listed in Nordic countries; thus, the results may not be generalizable to unlisted firms and other countries or regions.


Practical implications
This study suggests that Nordic firms are advanced in reporting ESG in response to diverse stakeholder demands as part of their regular activities. This study provides valuable insights for diverse stakeholders including researchers and regulatory bodies.


Social implications
This study provides an understanding of stakeholders about the association of ESG and sustainability practices with firm profitability, which might lead to making the world a better place.


Originality/value
While illuminating the multifaceted ESG-financial performance nexus, this study reveals its intricate nature. This complexity accentuates the compelling need for further exploration to decode the exact outcomes and myriad factors contributing to the array of correlations observed. Through this comprehensive inquiry, this research advances the understanding and underscores the pivotal role of a focused investigation. This study seeks to harmonize ESG practices and financial performance seamlessly within the Nordic business realm.

The United Arab Emirates (UAE) is a popular destination for migrant workers worldwide, not just from Asia. Along with expanding the UAE's economic activities, the amount of remittance outflows has increased dramatically, making it the second-largest remitting country, just behind the United States. This study looks into the important demographic factors that influence migrant remittance behavior in the Emirates. The examinations revealed that age, race, marital status, and a number of dependents are the most important factors influencing remittance behavior, while gender is found to be insignificant, proving the popular premise of female altruism to be incorrect. The findings are expected to assist policymakers in the government in devising ways and means to reduce remittance outflows as they have vital implications for some key macro-economic variables such as inflation and exchange rate as well as financial service providers in the UAE, in orchestrating a suitable promotional strategy to target suitable cohorts.

The paper examines administrative performance and public management reforms in Pakistan. The study is based on the expert opinion of the civil servants gathered via 27 semi-structured interviews. Pakistan has inherited the administrative structure from the British colonial raj. Although there have been numerous reforms aimed at improving administrative performance, none of them have been implemented adequately. The changes pursued in the first two decades were related to enhancing the administrative performance by creating an adequate structure of administrative posts and ensuring a fair remuneration system. The first full reform package was presented in the 1970s with steps to improve the civil service performance and nationalization of significant banks and industries. The New Public Management (NPM) inspired the Pakistani government to adopt the policies of managerialism and privatization during the 1990s. The government intended to remove the status quo and privatize the public sector industries. This reform was successful only with regard to the privatization of some sectors and banks. The remaining reform programme failed mostly because of political instability, weak political will, political interference with the reform process, etc. The semi-structured interviews conducted with Pakistani civil servants tackled the public administration problems and their possible solutions. The respondents suggested that an indigenous public management model should be created. They indicated that the government should firmly support the implementation of reform measures. Civil servants should get salaries according to their expertise. There must be a well-defined and up to date performance and evaluation system able to ensure performance-based promotions, rewards, and punishments.

In this multiple case study, the focus was on how teachers in the selected schools in Narowal cultivate values in their secondary school students. To attain a comprehensive understanding, twenty teachers were purposefully selected for interviews. Qualitative content analysis using NVivo 12 software was used to analyse the gathered data. The research found that these teachers employed diverse approaches to teaching values education. They incorporated storytelling, moral dilemmas, Islamic quotes, examples, activities, games, and projects into their practices. Furthermore, they aimed to foster a positive atmosphere in the classroom by endorsing respect, cooperation, tolerance, and empathy among students. However, the teachers felt hindered by several challenges. They highlighted time constraints due to curriculum overload, the presence of large class sizes, test-oriented educational systems, a diverse student population, and limited resources as factors impeding their effectiveness. Following these findings, it is recommended across society and administration levels that support should be provided to aid secondary school teachers in delivering effective values education.

Considering the significance of the poultry industry, the study tried to evaluate the economic viability of poultry farmers in the Lasbela district of Balochistan. Furthermore, the study also estimated the profitability of the numerous players engaged in the poultry industry. A sum of seventy-five poultry farmers, intermediaries, and retailers was interviewed using a convenience sampling technique. The study results showed that the main obstacle to the expansion of the poultry industry in the region is the unequal and insufficient distribution of profits between producers, intermediaries, and retailers. The study results determined that the commission agent earns 41 percent while retailers make 24 per cent of the supernormal profit; at the same time, none of the profits is reinvested in the business because the producers still struggle to meet the financial requirements. In the future, policymakers ought to improve the mechanism of profit allocation to improve consumer access to nutrition and to ensure the just profit of all stakeholders in the industry. It will also stimulate investment in the poultry industry which will further promote economic activities and employment in the region.

PurposeThis study aims to examine the relationship between board diversity and quality of corporate social responsibility (QCSR) disclosure.Design/methodology/approachThe study estimates seven dimensions of board diversity including age, gender, nation, ethnicity, educational level, educational background and tenure by applying Blau's index. The relationship between board diversity and QCSR disclosure from the perspective of the resource-based view theory is estimated by using panel random effects regression across 57 firms producing exclusive sustainability reports listed in the Pakistan Stock Exchange from 2010 to 2017. The robustness of the results has also been checked through alternative measurements of the variables under study.FindingsThe regression results reveal that gender and national diversities are the firms' valuable resources, having the potential to promote QCSR disclosure. However, age diversity was found to be negatively associated to QCSR disclosure. Furthermore, educational level, educational background, ethnicity and tenure were insignificant on QCSR disclosure. The sensitivity analysis supports the findings of the baseline model.Research limitations/implicationsPakistani firms need to improve the level of board diversity through encouragement of the inclusion of diverse forces of gender and nationality to enhance disclosure on CSR practices.Originality/valueThis is the first study on board diversity and QCSR in the case of Pakistan.

PurposeBased on the social identification theory, this study aims to understand employees' reactions to corporate social responsibility (CSR) in oil companies. This study finds that employees' perceived CSR is positively related to the employee organizational identification in controversial sector companies.Design/methodology/approachThe authors chose to analyze five oil companies in India. These companies are large in size and revenue and provide a valid context for the present study. A survey of 316 employees had been carried out in the year 2015 at the headquarters of these companies located in India.FindingsThe finding shows that organization CSR activities enhance employees' organizational identification, which in turn leads to employee commitment to their organization. Furthermore, the finding highlights the relationship between perceived CSR and organizational identification, which is mediated by perceived external prestige and perceived organizational support.Research limitations/implicationsThe limitation of this study is the cross-sectional research design. The variables under investigation were measured only at one specific point of time. Another restriction of the study is that the data had been collected from the self-reported questionnaire. The results were dependent on how employees perceive and interpret how outside world assesses or views their organization.Originality/valueThis study provides a first step of empirical evidence suggesting that CSR engagement is important and can help in building the relation with stakeholders even in controversial industry.