| 1. |
- Amos, Gideon Jojo, 1968-
(författare)
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Corporate social responsibility in the mining industry : an exploration of host-communities' perceptions and expectations in a developing-country
- 2018
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Ingår i: Corporate Governance. - Bingley : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 18:6, s. 1177-1195
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe purpose of this paper is to explore how and what drives corporate social responsibility (CSR) in host communities of mining companies in developing countries.Design/methodology/approachTo address this knowledge gap, this paper used Ghana as a test case and conducted 24 in-depth interviews with participants drawn from mining host communities.FindingsThe paper discovered that while CSR is broadly understood and encompasses six thematic categories in the mining host communities, there are emphases on philanthropic and environmental responsibilities. Contrary to the evidence found in other studies, this paper discovered that CSR rhetoric plays a more positive/significant role than so far explored in CSR research, as it incentivizes the host communities to push for the fulfilment of their CSR expectations and/or CSR initiatives proposed by mining companies.Research limitations/implicationsQuantitative studies are needed to strengthen the findings from the present paper.Practical implicationsBecause developing countries share similar socio-economic and geo-political realities, the findings of this paper may be applicable not only for CSR advocates, but also for policy-makers in developing countries.Originality/valueThe paper provides new inputs from a developing country perspective to the current debate about the CSR performance of the extractive industry. © 2018, Emerald Publishing Limited.
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| 2. |
- Andersen, Jon Aarum, 1944-
(författare)
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A rejoinder on managerial discretion : Andersen (2017) vs Haj Youssef and Teng (2019)
- 2020
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Ingår i: Corporate Governance. - : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 20:2, s. 193-200
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This paper aims to demonstrate the efforts of Hay Youssef and Tang (2019) to reaffirm the importance of managerial discretion is unsuccessful.Design/methodology/approach: Theoretical frameworks from traditional and recent literature on the concept of managerial discretion are related to corporate governance scholarship.Findings: There are in fact no studies on managerial discretion based on explicit theoretical and empirical definitions and thus no studies published which have measured the degrees of managers’ discretion. The conclusion is that the inability to define the notion of managerial discretion is tantamount to the inability to research it.Practical implications: Research on managerial discretion does not provide any advice to owners and directors of boards on granting top executives a high or a low degree of discretion.Originality/value: This paper reaffirms the conclusion ofAndersen (2017) that corporate governance scholarship will improve if it abandons the concept of managerial discretion.
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| 3. |
- Andersen, Jon Aarum, 1944-
(författare)
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How organisation theory supports corporate governance scholarship
- 2015
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Ingår i: Corporate Governance. - London, United Kingdom : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 15:4, s. 530-545
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – This paper aims to show how organisation theory can be used to understand the controversy between the shareholder and the stakeholder perspectives. Rationalistic and open system theories may enhance research on corporate governance by offering well-defined concepts and by specifying core relationships.Design/methodology/approach – This paper applies descriptions of the two perspectives in organisation theory as a “method” for illustrating how they are linked to and support the shareholder versus the stakeholder perspectives.Findings – The controversy stems from the fact that the shareholder and the stakeholder perspectives address different relationships. The shareholder perspective captures two relationships that accord with rationalistic organisation theory: shareholders are managing the managers and the organisation, and managers are managing the corporation on behalf of the owners. The stakeholder perspective focuses on three relationships that are not concordant with system theory: managers are managing the shareholders (i.e. the symbolic management of stockholders), managers are managing the corporation (i.e. general management theory) and managers are managing the stakeholders.Research limitations/implications – Organisation theory provides suggestions for more fruitful definitions of the often-used concepts of direction, control, administration and influence. These terms may be substituted with the well-defined concepts of management, power and control.Practical implications – Proponents of organisation theory find it theoretically difficult to deal with the topic of corporate governance, if they do at all. When they do, they do it only perfunctorily.Originality/value – Organisation theory may strengthen research on corporate governance if we insist on both theoretical clarifications of major relationships and on the use of more strictly defined concepts.
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| 4. |
- Andersen, Jon Aarum, 1944-
(författare)
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Owners vs executives and decisions vs control
- 2019
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Ingår i: Corporate Governance. - : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 19:3, s. 458-470
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Tidskriftsartikel (refereegranskat)abstract
- Purpose Some scholars have claimed that CEOs make decisions, while boards of directors control these decisions by applying the concepts of decision management and decision control. These concepts were suggested more than 30 years ago and are still applied in corporate governance research. They are now challenged on the basis of scholarship on corporate governance and management. Design/methodology/approach Corporate governance addresses the authority and responsibility that boards of directors and executives have. Management theory addresses planning and control in corporations. Findings The relationship between the owners (the boards of directors) and the top managers is hierarchical. This paper concludes that owners or boards of directors make decisions on main and strategic goals. Decisions cannot be controlled, but the implementation and outcomes of plans can. The latter is managers' responsibility. The terms "decision management" and "decision control" are undefined and do not describe what takes place in organizations. Originality/value Management theory offers clear definitions of decisions, decision-making and control. The concepts of decision management (initiation and implementation) and decision control (ratification and monitoring) neither properly describe who makes major and strategic decisions nor how and who controls the consequences of these decisions.
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| 5. |
- Andersen, Jon Aarum, 1944-
(författare)
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The concept of managerial discretion in corporate governance - better off without it?
- 2017
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Ingår i: Corporate Governance. - : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 17:3, s. 574-587
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This paper aims to assess the concept of managerial discretion with respect to itstheoretical and empirical usefulness for corporate governance research.Design/methodology/approach: This paper scrutinises applied theoretical claims, definitions andmethods, as well as a number of empirical studies on managerial discretion.Findings: To date, no empirical definition of the concept has been presented and no measurementhas been developed and tested for reliability and validity that contains all three factors of the managerialdiscretion concept, as proposed by Hambrick and Finkelstein (1987).Practical implications: Research on managerial discretion does not provide owners and directors ofboards with any advice on granting top managers a high or low degree of discretion.Originality/value: This paper concludes that corporate governance scholarship will improve if itabandons the concept of managerial discretion.
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| 6. |
- Bjuggren, Per-Olof, 1948-, et al.
(författare)
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Are female leaders more efficient in family firms than in non-family firms?
- 2018
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Ingår i: Corporate Governance. - : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 18:2, s. 185-205
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The aim of this study is to investigate whether female leaders are more efficient in family firms than in non-family firms. Design/methodology/approach: This paper uses a unique database of ownership and leadership in private Swedish firms that makes it possible to analyze differences in firm performance due to female leadership in family and non-family firms. The analysis is based on survey data merged with micro-level data on Swedish firms. Only firms with five or more employees are included in the analysis. The sample contains more than 1,000 firms. Findings: The descriptive statistics show that there are many more male than female corporate leaders. However, the regression analysis indicates that female leadership has a much more positive impact on the performance of family firms than on that for non-family firms, where the effect is ambiguous. Originality/value: Comparative studies examining the impact of female leadership on firm-level performance in family and non-family firms are rare, and those that exist are most often either qualitative or focused on large, listed firms. By investigating the role of female directors in family and non-family firms, the study adds to the literature on management, corporate governance and family firms.
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| 7. |
- Bogaards, Marlene, et al.
(författare)
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A Framework of Conscientious Corporate Brand – A South African Validation
- 2012
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Ingår i: Corporate Governance. - Bingley, UK : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 12:5, s. 675-685
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to validate previous research in ethical branding by testing a conceptual framework on corporate branding using "the conscientious dimension".Design/methodology/approach: This article tests a framework for conscientious corporate brands (CCBs) by investigating environmental and climate change issues as well as internal and external corporate codes of ethics as CCB dimensions. The empirical context is based upon South African business-to-business relationships.Findings: The findings indicate that four distinctive conscientious corporate brand dimensions exist.Research limitations/implications: This current study contributes to the better understanding of and more knowledge on conscientious corporate brand values. Opportunities for future research are provided as the study has explored new aspects of corporate branding.Practical implications: This study offers managerial implications particularly for practitioners located in emerging markets such as South Africa.Originality/value: This study validates the multidimensional nature of CCBs. © Emerald Group Publishing Limited.
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| 8. |
- Eriksson, David
(författare)
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A balance model of theoretical sustainability : Framework and propositions
- 2016
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Ingår i: Corporate Governance. - : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 16:1, s. 21-34
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Tidskriftsartikel (refereegranskat)abstract
- Purpose– This paper aims to describe and discuss a balance model of theoretical business sustainability, to leverage the inferior side, so as to enhance performance.Design/methodology/approach– A conceptual description and discussion are provided, along with an empirical depiction.Findings– The empirical illustration presents one organization that embodies the goals of theoretical business sustainability in the marketplace and society.Research limitations/implications– Further research is needed to enhance our understanding of the phenomenon and performance of business sustainability in supply chains.Practical implications– Findings highlight that there is no justification for practitioners to strive consistently for anything other than theoretical business sustainability, and stakeholders need to push organizations in that direction.Originality/value– The paper contributes to our understanding of what should be done and why business sustainability performance should be improved in supply chains.
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| 9. |
- Eriksson, David, et al.
(författare)
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Managers’ psychological challenges in implementing corporate responsibility in supply chains
- 2018
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Ingår i: Corporate Governance. - : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 18:3, s. 564-578
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This paper aims to conceptualize managers’ psychological challenges with respect to implementing corporate responsibility throughout supply chains.Design/methodology/approach: Four areas of psychological theory are introduced to expand the understanding of the challenges involved in implementing corporate responsibility in supply chains, namely, relationship and humanization theory; the number-of-people-suffering theory; superficial-identification theory; and the bystander effect theory.Findings: The common denominator between the introduced areas of psychological theory is that all consider the expected degree of corporate responsibility in supply chains to extend beyond managers’ ability to cope so that failure is probable.Research limitations/implications: Supply chain management research needs to consider various psychological challenges to effectively address corporate responsibility in supply chains. This research shows that it is important to include theory from psychology to truly understand the challenges faced by managers, although only a few theories are presented here. More comprehensive reviews are needed in the future.Practical implications: Managers require guidelines based on psychological theory to assist them in overcoming their inabilities in this context.Originality/value: SCM research advocates responsibility for all those affected by this phenomenon, but the lack of theoretical grounding to meet the prevailing psychological challenges hampers the efficacy of putting the current recommendations into business practice. The paper is one of only a few to address managers’ psychological challenges in dealing with corporate responsibility across organizational borders and judicial boundaries in supply chains.
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| 10. |
- Golubeva, Olga, 1965-
(författare)
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Firms’ performance during the COVID-19 outbreak : international evidence from 13 countries
- 2021
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Ingår i: Corporate Governance. - 1472-0701 .- 1758-6054. ; 21:6, s. 1011-1027
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to explore the impact of firm-, finance- and country-specificindicators to the performance of companies under the COVID-19 outbreak.Design/methodology/approach – The study uses a regression performance model for enterprisesduring the COVID-19 crisis. The investigation is based upon a data set of 5,730 firms from 13 countriescollected by the World Bank through enterprise surveys. The author combined the analysis of traditionalperformance measurements with the testing of relatively novel variables.Findings – This study confirms the significance of multiple factors for company performance: sector,size, participation in exports and market demand for firms’ products. Robust financing solutions duringthe coronavirus pandemic period include equity contributions, followed by firms’ cash balances anddebt. Support by a government, however, has not yet been confirmed as a significant source of finance.This paper also suggests the importance of country-specific factors for the performance of enterprises,including the level of economic development and the corporate governance infrastructure.Practical implications – The research outcomes might assist regulatory bodies, policymakers andcompanies in their formulation of public and corporate governance strategies concerning futureemergency preparedness and responses.Originality/value – This paper is among the first empirical studies in the management realm thataddresses the impact of COVID-19 on company performance, with cross-national empirical data.Keywords Company performance, Financial sources, COVID-19, Country-specific factors,Firm-specific indicators
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| 11. |
- Høgevold, Nils M., et al.
(författare)
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A triple bottom line construct and reasons for implementing sustainable business practices in companies and their business networks
- 2015
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Ingår i: Corporate Governance. - Bingley : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 15:4, s. 427-443
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this study is to test a Triple Bottom Line (TBL)-construct as well as to describe the TBL-reasons for implementing sustainable business practices in companies and their business networks. This study explores how linking these seemingly disparate pillars of sustainability may be facilitated through a TBL construct. The notion of sustainable business practices has been evolving and is increasingly understood to encompass considerations of economic viability, as well as environmental sustainability and social responsibility.Design/methodology/approach – The research is quantitative in nature, exploring and analysing how companies in different Norwegian industries implement and manage sustainable business practices based on TBL. The survey results are reported here.Findings – The relevance of TBL to different aspects of sustainable business practices is outlined. The study generally supports the view that a heightened propensity for sustainable business practices ensures that organisations are better equipped for meeting the challenge of integrating TBL in companies and their business networks.Research limitations/implications – The study tested a construct of TBL in the context of sustainable business practices. It may be incorporated in further research in relation to other constructs. Suggestions for further research are proposed.Practical implications – Useful for practitioners to get insights into TBL-reasons for implementing business-sustainable practices in companies and their business networks. It may also be valuable to assess the general status of business-sustainable practices in a company and their business networks.Originality/value – Linking two traditionally separate and encapsulated areas of research, namely, the area of business sustainable practices and the area of TBL. The current study has contributed to a TBL-construct in relation to other constructs in measurement and structural models. It has also contributed to provide insights of priority into the main reasons to implement the elements of TBL within companies and their business networks. © Emerald Group Publishing Limited.
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| 12. |
- Joudi, Samira, et al.
(författare)
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The power of purpose: how material sustainability and stakeholder orientation drive financial success
- 2024
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Ingår i: Corporate Governance. - : Emerald. - 1472-0701 .- 1758-6054.
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Tidskriftsartikel (refereegranskat)abstract
- PurposeConsidering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and financial performance depends on the extent to which the company is oriented toward stakeholders.Design/methodology/approachTo test the predictions, 13,942 firm-year observations from 43 different countries are used, covering the period from 2010 to 2019. Using a hand-mapping approach to match the indicators suggested by the SASB with those of the ASSET4, the authors realize that there are 170 material sustainability indicators among 466 indicators of the ASSET4. The authors use three different methods to verify if the materiality matters, including the alphas obtained from the Fama and French factor models, comparing the average abnormal returns of the portfolios and the bootstrapped Cramer technique.FindingsThe findings show that companies investing in material sustainability activities perform better than those investing in immaterial activities. Also, consistent with the theoretical foundations, the authors find that the effect of investing in material sustainability activities is more pronounced in stakeholder-oriented countries than that in shareholder-oriented countries. The results are robust to a battery of sensitivity tests.Research limitations/implicationsOwing to COVID-19 in late 2019, data from 2020 to 2022 have not been used to obtain reliable results.Practical implicationsThe results obtained in the current research provide valuable guidance for investors to make investments considering the degree of materiality of sustainability activities in different industries. It also helps managers to increase the company’s financial performance, make efficient decisions related to investment in sustainability activities and find investment strategies on the material sustainability issues in their industries.Social implicationsThis study provides a clearer understanding of investment in sustainability activities in different industries by separating material and immaterial sustainability activities in stakeholder and shareholder-oriented countries, and the results obtained can change the perspective of investors and company managers regarding investing in such activities in different countries. Investing in more materiality sustainability activities than the immateriality dimension can be new opportunities for companies to achieve predetermined goals, help retain and attract business partners or be a source of innovation for new product lines or services. Internal morale and employee engagement may increase while increasing productivity and firm performance. This discussion opens the way for future research.Originality/valueThis study provides insight into the effect of investing in material and immaterial sustainability activities in different industries on the company’s performance in shareholder and stakeholder-oriented countries.
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| 13. |
- Karlsson, Niklas P.E. 1985-, et al.
(författare)
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A cross-country comparison and validation of firms’ stakeholder considerations in sustainable business practices
- 2018
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Ingår i: Corporate Governance. - Bingley : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 18:3, s. 408-424
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this study is to compare and validate firms’ internal and external stakeholder considerations in sustainable business practices across business settings. It aims to assess the validity and reliability of a stakeholder framework appearing in previous studies.Design/methodology/approach: The study uses a questionnaire survey and a cross-industry sample consisting of the largest firms in corporate Sweden. Multivariate analysis tests the stakeholder framework. Each of the 294 key informants was initially identified and contacted by telephone, generating a response rate of 36.5 per cent.Findings: The tested stakeholder framework appears valid and reliable across countries to assess the internal stakeholders of focal firms, as well as their up- and downstream, market and societal stakeholders. This study provides additional empirical support to categorize firms’ stakeholder considerations in sustainable business practices.Research limitations/implications: This study validates previous findings in terms of Swedish firms’ considerations of internal and external stakeholders in sustainable business practices in relation to one similar country (Norway) and one different country (Spain). The study also shows how the three countries perceive the focal company and societal stakeholders differently. Practical implications: The tested framework sheds light on focal firms’ stakeholder considerations in sustainable business practices and elucidates the extent to which firms’ account for their internal and external stakeholders in sustainable business practices.Originality/value: This study contributes to the development of valid and reliable stakeholder theory across contexts and through time. In particular, it contributes to the development of a valid and reliable framework to categorize firms’ stakeholder considerations in sustainable business practices. © 2018, Emerald Publishing Limited.
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| 14. |
- Prasetyo, Khusnul, et al.
(författare)
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Are political connections beneficial or harmful toward firms’ performance? A meta-analysis approach
- 2021
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Ingår i: Corporate Governance. - : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 22:5, s. 901-921
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThis study aims to reconcile conflicting empirical results from prior studies on the association between political connections (PCs) and firms’ performance. Furthermore, it investigates whether the contradictory findings were moderated by the different types of both PCs and firms’ performance measures. This study also makes a cross-country comparison of the empirical evidence to provide more insight.Design/methodology/approachThis study used meta-analysis to integrate the previous studies’ findings on the association between PCs and firms’ performance and further investigated the moderators of such association.FindingsThe findings show that PCs have a positive association with firms’ performance. This result is apparent for both democratic and authoritarian countries, which suggests PCs’ beneficial consequences toward firms’ performance should not be disregarded in both contexts. This study also finds PCs and firms’ performance measures moderate the association between PCs and firms’ performance.Originality/valueThis study contributes to the stream of research that investigates the association between PCs and firms’ performance. To the best of our knowledge, it is among the first to implement statistical meta-analysis on the aforementioned literature while incorporating a cross-country comparison.
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| 15. |
- Rodriguez, Rocio, et al.
(författare)
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Factors and determinants of value- and business-driven sustainability initiatives in health care organizations : intrinsic differences and extrinsic similarities
- 2019
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Ingår i: Corporate Governance. - : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 19:4, s. 806-823
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to compare the similarities and differences relating to sustainability initiatives between health-care organizations. The aim is to provide a framework of factors and their determinants to enable a profiling of organizational sustainability initiatives.Design/methodology/approach: Based on an inductive approach, judgmental sampling was applied to select relevant health-care organizations. Informants were identified according to their knowledge of their organizations’ sustainability initiatives.Findings: Several factors and their determinants for characterizing differences and similarities were found. The results also reveal that organizational sustainability initiatives are either value-driven or business-driven.Research limitations/implications: The reported framework of factors and their determinants serves the purpose of profiling organizational sustainability initiatives. Opportunities for further research are provided.Practical implications: This paper provides managerial guidance for characterizing the differences and similarities with respect to organizational sustainability initiatives in relation to other organizations.Originality/value: This study establishes a framework for characterizing organizational sustainability initiatives. It also contributes to reveal whether organizational sustainability initiatives are value – or business-driven and considers intrinsic-oriented differences and extrinsic-oriented similarities.
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| 16. |
- Svensson, Göran, et al.
(författare)
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Cross-sector organizational engagement with ethics : A comparison of the top private companies and public entities of Sweden
- 2009
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Ingår i: Corporate Governance. - Bingley : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 9:3, s. 283-297
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Tidskriftsartikel (refereegranskat)abstract
- Abstract:Purpose – The purpose of the paper is to describe and compare similarities as well as differences in the organizational engagement with ethics between private sector companies and public sector entities.Design/methodology/approach – A survey was conducted in order to examine the organizational engagement with ethics in the largest private sector companies and the largest public sector entities in Sweden. Two adapted questionnaires were developed for each sector. The outcome of this research procedure is reported in this paper.Findings – There are both minor and major differences between the private sector and public sectors, where the private sector companies overall tend to be more engaged with ethics than the public sector entities in areas such as: ethical bodies, ethical tools, internal and external ethical usage, and ethical support measures and ethical performance measures.Research limitations/implications – This paper makes a contribution to theory as it outlines findings for the benefit of other researchers working in private and/or public sectors in the field. A suggestion for further research is to examine the organizational engagement with ethics in other countries/cultures that differ from the ones in this research effort performed in the private and public sectors of Sweden.Practical implications – The research may be of managerial interest as it provides a grounded framework of areas to be considered in the examination of organizational engagement with ethics in both private sector companies and public sector entities. It may be used as a benchmark by either sector.Originality/value – It reports a research effort to develop and describe a cross-sector comparison of the organizational engagement with ethics between private sector companies and public sector entities of Sweden. A framework is also introduced and illustrated. It also makes a contribution to theory and practice in the field as it is based upon a dual sample that provides insight into cross-sector organizational engagement with ethics.
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| 17. |
- Svensson, Göran, 1961-, et al.
(författare)
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Inculcating the Ethos of Public Sector Codes of Ethics in Sweden : a Longitudinal Approach
- 2009
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Ingår i: Corporate Governance. - Bingley, UK : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 9:2, s. 175-188
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - The purpose of this paper is to examine the measures put in place by the largest public sector organizations in Sweden in order to communicate the ethos of their codes of ethics to their employees. Design/methodology/approach - This paper is based upon a longitudinal survey approach. Findings - In the public sector organizations of Sweden the use of regulations and staff support is rather modest in respect to the inculcation of codes of ethics artefacts into the organisations. This longitudinal approach indicates an overall increase across the examined areas in the usage of measures to support the ethos of public sector codes of ethics. Research limitations/implications - The artefacts to support the ethos inherent in public sector codes of ethics are rarely explored in the literature. This paper helps to fill this gap with the present longitudinal approach. Practical implications - One could speculate that society at large and its public sector organizations may have been influenced not only by the scandalous happenings of recent years in Swedish business, but also by the impact of an Anglo-Saxon style of "corporatisation", whereby public authorities take on the form of a corporation or business brought on by globalisation. Originality/value - The present paper may be used as a point of reference for further research efforts. © Emerald Group Publishing Limited.
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| 18. |
- Svensson, Göran, 1961-, et al.
(författare)
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Proactive versus Reactive Business Ethics Performance : A Conceptual Framework of Profile Analysis and Case Illustrations
- 2004
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Ingår i: Corporate Governance. - Bingley, UK : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 4:2, s. 18-33
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Tidskriftsartikel (refereegranskat)abstract
- The topic of this paper focuses on proactive versus reactive business ethics performance in the marketplace. The internal perception of a corporation and the external perception of the same corporation are used as generic determinants of business ethics performance. In turn, they are underpinned by evolutionary and contextual issues in the marketplace. The authors provide a generic conceptual framework of proactive and reactive business ethics performance. Case illustrations underpin the positives and negatives of proactive and reactive business ethics in the marketplace. A profile analysis process of proactive and reactive business ethics performance is also outlined. The gap between the internal and external perceptions of a corporation's actions becomes crucial to achieve successful business ethics performance in the marketplace. Therefore, a corporation's current business ethics performance should always be regarded as an on-the-spot-account that is either proactive or reactive. An important insight of this research is that business ethics performance requires the ongoing re-connection with reality by corporations. © 2004, Emerald Group Publishing Limited
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| 19. |
- Svensson, Göran, 1961-, et al.
(författare)
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Public Sector Ethics in Sweden : a 4P-Model of Internal and External Determinants in Codes of Ethics
- 2004
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Ingår i: Corporate Governance. - Bingley : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 4:3, s. 54-64
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Tidskriftsartikel (refereegranskat)abstract
- This article summarizes and aggregates the results of a study conducted of the largest 100 public sector organizations derived from three categories in Sweden. These categories of organizations comprise 40 entities of government, 40 municipalities, and 20 county councils. The objective was to describe the determinants of codes of ethics in Swedish public sector organizations. This research reports on the responses of 27 organizations that possessed a code of ethics. The principal contribution is a 4P-model of seven internal and external determinants in public sector codes of ethics. The identified determinants relate to four principal sectors of a society, namely: public community sector, private corporate sector, private citizen sector, and political/policy conduct sector.
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| 20. |
- Svensson, Göran, 1961-, et al.
(författare)
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Strategic approaches of corporate codes of ethics in Australia : a framework for classification and empirical illustration
- 2007
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Ingår i: Corporate Governance. - Bingley : Emerald Group Publishing Limited. - 1472-0701 .- 1758-6054. ; 7:1, s. 93-101
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Tidskriftsartikel (refereegranskat)abstract
- Purpose– Research has so far not approached the contents of corporate code of ethics from a strategic classification point of view. Therefore, the objective of this paper is to introduce and describe a framework of classification and empirical illustration to provide insights into the strategic approaches of corporate code of ethics content within and across contextual business environments.Design/methodology/approach– The paper summarizes the content analysis of code prescription and the intensity of codification in the contents of 78 corporate codes of ethics in Australia.Findings– The paper finds that, generally, the studied corporate codes of ethics in Australia are of standardized and replicated strategic approaches. In particular, customized and individualized strategic approaches are far from penetrating the ethos of corporate codes of ethics content.Research limitations/implications– The research is limited to Australian codes of ethics. Suggestions for further research are provided in terms of the search for best practice of customized and individualized corporate codes of ethics content across countries.Practical implications– The framework contributes to an identification of four strategic approaches of corporate codes of ethics content, namely standardized, replicated, individualized and customized.Originality/value– The principal contribution of this paper is a generic framework to identify strategic approaches of corporate codes of ethics content. The framework is derived from two generic dimensions: the context of application and the application of content. The timing of application is also a crucial generic dimension to the success or failure of codes of ethics content. Empirical illustrations based upon corporate codes of ethics in Australia's top companies underpin the topic explored. © Emerald Group Publishing Limited.
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| 21. |
- Bocken, Nancy, et al.
(författare)
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A value mapping tool for sustainable business modelling
- 2013
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Ingår i: Corporate Governance: the international journal of business in society. - 1472-0701. ; 13:5, s. 482-497
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: Although business models that deliver sustainability are increasingly popular in the literature, few tools that assist in sustainable business modelling have been identified. This paper investigates how businesses might create balanced social, environmental and economic value through integrating sustainability more fully into the core of their business. A value mapping tool is developed to help firms create value propositions better suited for sustainability. Design/methodology/approach: In addition to a literature review, six sustainable companies were interviewed to understand their approaches to business modelling, using a case study approach. Building on the literature and practice, a tool was developed which was pilot tested through use in a workshop. The resulting improved tool and process was subsequently refined through use in 13 workshops. Findings: A novel value mapping tool was developed to support sustainable business modelling, which introduces three forms of value (value captured, missed/destroyed or wasted, and opportunity) and four major stakeholder groups (environment, society, customer, and network actors). Practical implications: This tool intends to support business modelling for sustainability by assisting firms in better understanding their overall value proposition, both positive and negative, for all relevant stakeholders in the value network. Originality/value: The tool adopts a multiple stakeholder view of value, a network rather than firm centric perspective, and introduces a novel way of conceptualising value that specifically introduces value destroyed or wasted/ missed, in addition to the current value proposition and new opportunities for value creation.
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| 22. |
- Jankensgård, Håkan
(författare)
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A theory of enterprise risk management
- 2019
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Ingår i: Corporate Governance: the international journal of business in society. - 1472-0701. ; 19:3, s. 565-579
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to develop a theory of enterprise risk management (ERM). Design/methodology/approach: The method is to develop a theory for ERM based on identifying the general risk management problems that it is supposed to solve and to apply the principle of deduction based on these premises. Findings: ERM consists of risk governance, which is a set of mechanisms that deals with the agency problem of risk management and risk aggregation, which is a set of mechanisms that deals with the information problem of risk management. Research limitations/implications: The theory, by identifying the central role of the Board of Directors, encourages further research into the capabilities and incentives of directors as determinants of ERM adoption. It also encourages research into how ERM adoption depends on proxies for agency problems of risk management, such as a decentralized company structure. Practical implications: The theory encourages Boards of Directors to focus on understanding where the under and over management of risk are likely to be greatest, as opposed to the current practice of mapping a large number of risk factors. Originality/value: The theory complements existing theory on corporate risk management, which revolves around the role of external frictions, by focusing on internal frictions in the firm that prevent effective risk management. It is the first work to delineate ERM vis-a-vis existing risk theory.
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| 23. |
- Kallifatides, Markus, et al.
(författare)
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Awakening giants? The politically contested modification of institutional investors
- 2016
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Ingår i: Corporate Governance. - : Emerald. - 1472-0701. ; 16:2, s. 278-294
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to offer a political perspective on modifications in corporate governance regulation. In the wake of the financial crisis, the investment rationale of institutional investors is being pushed away from a focus on financial market liquidity and short-term trading. From a political perspective, this modification entails consideration both of investment horizon and of the definition of corporate value. Design/methodology/approach: The paper narrates the historical policy debate on institutional investors as corporate governors. Building on this point, a conceptual framework is developed to further the understanding of the current shifts in policy debate of institutional investors as governors. Findings: The authors find a strong policy impetus to move away from certain liberal market assumptions of efficient financial markets and the positive effects of privatization, toward viewing markets as institutionally embedded. Based on their knowledge of corporate governance regimes’ political economy, the authors argue that this shift brings intensified engagement of institutional investors in corporate affairs. The reasons for why and how this might be politically contested are specified. In conclusion, propositions regarding the outcome of such contestation in different national corporate governance regimes are offered. Originality/value: Pointing to the predominantly European stakeholder value versus shareholder value discussion, the authors claim that the corporate governance policy debate related to intensified engagement of institutional investors in corporate affairs is still in its infancy. Their political perspective, including propositions for further elaboration, offers a contribution to further academic debate.
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| 24. |
- Román, Mikael
(författare)
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Governing from the middle : the C40 Cities Leadership Group
- 2010
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Ingår i: Corporate Governance. - : Emerald. - 1472-0701. ; 10:1, s. 73-84
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Tidskriftsartikel (refereegranskat)abstract
- This study aims to analyze city networks as they face the challenges of global warming. It seeks to introduce the notion of “governance from the middle” as an alternative to traditional intergovernmental policy. This is developed by focusing on the particular experiences of the C40 Cities Leadership Group and discussing its prospects and risks.Design/methodology/approachCCI works with a number of commercial banks, institutional investors, international financial institutions and other capital providers to design financing programmes and source capital.FindingsThe C40 Group illustrates some fundamental traits of city networks with a hybrid governance structure, combining traditional public institutional structures with market‐based arrangements, organizationally and qualitatively governing from the middle. Critical factors in this dynamic are the use of an external implementing body, providing new organizational opportunities for the network, and the prominence given to an integrated procurement process, which develops incentive structures for action and effectively connects actors at various levels of society. The latter emphasis on market‐incentives as a template for action is an innovative governance feature but not the panacea many want. The complex nature of the governance arrangement itself, the structural asymmetries among its members, and the diversified set of issues the network intends to address are all factors that remain to be researched.Originality/valueThe study provides new perspectives on the conceptual discussions about governance by introducing the notion of “governance from the middle”. These allow us in turn to continue research about the role of market‐arrangements in linking global and local ambitions. This could have a decisive policy impact on climate governance in general.
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| 25. |
- Vanckavičiene, Aurika, et al.
(författare)
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Assessment of radiographers' competences from the perspectives of radiographers and radiologists : A cross-sectional survey in Lithuania
- 2017
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Ingår i: BMC Medical Education. - : Springer Science and Business Media LLC. - 1472-6920. ; 17:1
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Tidskriftsartikel (refereegranskat)abstract
- Background: Assessing radiographers' clinical competence is of major importance in all medical imaging departments, and is a fundamental prerequisite for guaranteeing professional standards in both nursing care and radiography. Despite the fact that self-assessment has been reported to be the most common form of competence evaluation only several studies defining the radiographers' self-assessment of clinical competencies were identified. The aim of the study was to evaluate radiographers' professional competence from the perspectives of radiographers and radiologists by applying the Radiographers' Competence Scale (RCS). Methods: The study was conducted in university hospitals of Lithuania. We used the original instrument designed by Swedish researchers - the Radiographers' Competence Scale (RCS) consisting of two domains: A "Nurse-initiated care" and B "Technical and radiographic processes". The study involved in all 397 respondents; radiographers (250) and radiologists (147) working in departments of diagnostic radiology. Each competence was evaluated twice - the level on a 10-point scale, and the frequency of practical application on a 6-point scale. Results: The overall level of the radiographers' competence and the frequency of its use in practice were evaluated high or very high by both respondent groups. The radiographers attributed the highest evaluations to such competences as "Encouraging and supporting the patient" and "Collaborating with other radiographers", while the lowest evaluations were attributed to "Guiding the patient's relatives" and "Empowering the patient by involving him/her in the examination and treatment" competences. The radiologists attributed the highest evaluations to such competences as "Collaborating with radiologists" and "Independent carrying out of the radiologist's prescriptions", while the lowest evaluations - to the same competences as the radiographers did. Irrespectively of the work experience and age, the radiographers gave significantly higher ratings to all competences that the radiologists did (p < 0.001). Conclusions: Both groups of the respondents attributed high or very high evaluations to the competences in both the "Nurse-initiated care" and the "Technical and radiographic processes" domains.
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