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Full-Text Articles in Business

The Moderating Effect Of Third-Party Assurance On The Relationship Between Csr Disclosure And Investor Judgments, Leila Emily Hickman, Bernard Wong-On-Wing Jul 2015

The Moderating Effect Of Third-Party Assurance On The Relationship Between Csr Disclosure And Investor Judgments, Leila Emily Hickman, Bernard Wong-On-Wing

Academic Conference on Good Business

Abstract:

Using a survey-based experiment, we investigate whether corporate social responsibility (CSR) disclosures can influence perceptions of corporate reputation and if these perceptions affect investors’ assessment of firms as attractive investments. After viewing CSR disclosures, participants were asked how they perceived the subject firm as a potential investment, and also how they assessed the firm’s reputation. Specifically, the subject firm’s CSR disclosure was manipulated to include either all-positive performance information or mixed information reporting that some CSR goals are not being achieved. A second manipulation divided disclosures into those that were based on information assured by a third-party and those …


Does Corporate Ethics Help Investors Forecast Future Earnings?, Chuan-San Wang Jul 2015

Does Corporate Ethics Help Investors Forecast Future Earnings?, Chuan-San Wang

Academic Conference on Good Business

No abstract provided.


Is 2% The Solution? Experimental Evidence On The New Csr Rule In India, Naman Desai, Viswanath Pingali, Arindam Tripathy Jul 2015

Is 2% The Solution? Experimental Evidence On The New Csr Rule In India, Naman Desai, Viswanath Pingali, Arindam Tripathy

Academic Conference on Good Business

No abstract provided.


The Effects Of Csr Reporting Regimes And Financial Conditions On Managers’ Willingness To Invest In Csr, Yasheng Chen, Johnny Jermias, Jamal Aldin Nazari Jul 2015

The Effects Of Csr Reporting Regimes And Financial Conditions On Managers’ Willingness To Invest In Csr, Yasheng Chen, Johnny Jermias, Jamal Aldin Nazari

Academic Conference on Good Business

No abstract provided.


The Impact Of Formal And Informal Institutional Distances On Mne Corporate Social Performance, Dawn L. Keig, Victor B. Marshall, Lance Eliot Brouthers Jul 2015

The Impact Of Formal And Informal Institutional Distances On Mne Corporate Social Performance, Dawn L. Keig, Victor B. Marshall, Lance Eliot Brouthers

Academic Conference on Good Business

Does country selection affect the corporate social performance (CSP) of multinational enterprises (MNEs)? In this study we suggest that greater institutional diversity within an MNE’s operating environment may adversely affect its ability to maintain higher levels of CSP. Using institutional distance and organizational learning as our theoretical lenses, we investigate the impact of institutional differences on CSP. We conceptualize the MNE as a unique portfolio of locations and use the MNE’s entire operating footprint to explore the effects of average portfolio formal and informal institutional distances on CSP. We hypothesize and find that firms with greater average informal institutional distance …


Csr Communication In Kitakyushu, Japan: Multiple Case Study, Kaori Takano Jul 2015

Csr Communication In Kitakyushu, Japan: Multiple Case Study, Kaori Takano

Academic Conference on Good Business

The city of Kitakyushu is located in Fukuoka prefecture, southwestern Japan. The Organization for Economic Co-operation and Development (OECD) designated it as one of the four “Green growth” model cities in the world. The city experienced industrial pollution in the 1960s, however, it currently enjoys a reputation for having successful environmental approaches. Because of this significant history, the author speculates that the Kitakyushu business community continues to be vigilant about socially responsible practices and their CSR communication with stakeholders may be more advanced compared to other businesses in Japan.

This multiple case study utilized two traditional data: Interviews and documents. …


Corporate Philanthropic Disaster Response In The Eyes Of A Filipino Entrepreneur, Andrea Santiago, Fernando Roxas Jul 2015

Corporate Philanthropic Disaster Response In The Eyes Of A Filipino Entrepreneur, Andrea Santiago, Fernando Roxas

Academic Conference on Good Business

Catastrophic disasters have become more frequent and demand more resources yet corporate disaster response is not part of the mainstream corporate social responsibility activities of an organization. As such, disaster response is ad-hoc and unorganized. For greater effectiveness, organizations are called upon to share their core competencies in a more coordinated manner. However, to do this, corporate boards should be morally convinced to participate in such endeavors.


Self-Promotion No Longer Leaves A Bad Taste: Ajinomoto’S Csr Activity In Japanese Schools, Kaori Takano Jul 2015

Self-Promotion No Longer Leaves A Bad Taste: Ajinomoto’S Csr Activity In Japanese Schools, Kaori Takano

Academic Conference on Good Business

Generally Japanese society does not value or encourage self-promotion. Therefore, Japanese corporations are generally quiet about corporate social responsibility (CSR). One Japanese multinational manufacturer of seasoning, Ajinomoto, does not fall into this category. Unlike the majority of the Japanese business community, Ajinomoto trumpets their CSR in the public sector. The top Japanese corporations normally choose not to pronounce their CSR, believing that it is not necessary to highlight their CSR activities if the company is basically doing what is considered the “right thing” for society. For this reason, Ajinomoto was selected for study because the case is unusual from cultural …


Practice Variation As Mechanism For Generating Institutional Complexity: Local Experiments In Funding Social Impact Business, Tracy A. Thompson, Jill Purdy Jul 2015

Practice Variation As Mechanism For Generating Institutional Complexity: Local Experiments In Funding Social Impact Business, Tracy A. Thompson, Jill Purdy

Academic Conference on Good Business

No abstract provided.


Empathy As An Alternative Paradigm In The Journey Toward Sustainability, Maria Lai-Ling Lam Jul 2015

Empathy As An Alternative Paradigm In The Journey Toward Sustainability, Maria Lai-Ling Lam

Academic Conference on Good Business

Empathy as an Alternative Paradigm in the Journey toward Sustainability


A Market For Vice: An Exploration Of Strategic Irresponsibility, Oscar J. Stewart Jul 2015

A Market For Vice: An Exploration Of Strategic Irresponsibility, Oscar J. Stewart

Academic Conference on Good Business

Organizational scholarship has assumed that corporate irresponsibility (CI) is largely detrimental to corporate financial performance. Alternatively, CI may sometimes work in firms’ favor, though at the expense of stakeholders. Exploring this reality, I argue that many firms engage in strategic CI because there are short-term financial benefits or at least no clear financial payoffs for behaving otherwise. I critique the literature on CI and conceptualize the construct as more then corporate illegality and distinct from both corporate policy and low CSR. I then explain the proliferation of strategic CI as a strategy that firms employ toward competitive advantage. Importantly, CI …


Keynote Address: How Does An Academic In This Field Get Published?, Tom William Lee Jul 2015

Alone And Unafraid: Observations On Functional Leader Intervention In Decentralized Organizations, Marc W. Miller May 2015

Alone And Unafraid: Observations On Functional Leader Intervention In Decentralized Organizations, Marc W. Miller

TAC Talks

Today’s organizations whether political, non-profit, or commercial have adjusted their way of thinking to fit the twenty first centuries atmosphere of instantaneous information and shifting market places. As such these organizations have had to adapt and think in this fluid space becoming more decentralized in their characteristics, entrusting crucial decisions to empowered leaders. However, when, where, and why do these leaders chose to act within their organizations? This has led me to ask the question under what circumstances, at what points, and at what times, in a decentralized organizations’ process can leaders most effectively assert their authority so as to …