Business Law, Public Responsibility, and Ethics Commons^™

Organisational Drivers And Sustainability Implementation In The Mining Industry: A Holistic Theoretical Framework, Prince Amoah, Gabriel Eweje

Research outputs 2022 to 2026

While few studies have examined the role of institutional pressures on sustainable business practices, there is a dearth of empirical research regarding the influence of internal organisational characteristics on sustainability implementation in developing countries. This paper examines internal organisational features and how they influence multinational companies (MNCs) operating in a resource-rich developing country to embrace and embed sustainability into corporate policies and practices. The findings show that the history of past sustainable practices, the level of internationalisation and managerial cognition internally drive MNCs to implement sustainability in their host countries. We discuss that managerial cognition drives MNCs to embrace sustainability …

Intelligent Automation Implementation And Corporate Sustainability Performance: The Enabling Role Of Corporate Social Responsibility Strategy, Morteza Ghobakhloo, Shahla Asadi, Mohammad Iranmanesh, Behzad Foroughi, Muhammad F. Mubarak, Elaheh Yadegaridehkordi

Research outputs 2022 to 2026

Although Intelligent Automation (IA) represents the future of business automation, the organizational implementation and sustainability performance of this emerging technological innovation is vastly understudied. Understanding the implications of IA for sustainability is critical since leveraging these technologies shapes operations and policies that can promote sustainable digitalization and automation practices. We study how firms' technological, organizational, environmental, and human resource contexts impact IA implementation. The study further explains how IA may associate with the firm's triple bottom line while accounting for the moderating role of corporate social responsibility strategy. The study surveyed 207 multinational firms in 2022 and used partial least …

Green Entrepreneurship Orientation, Green Innovation And Hotel Performance: The Moderating Role Of Managerial Environmental Concern, Ayatollah Momayez, Nasrin Rasouli, Mohammad Alimohammadirokni, S. M. Rasoolimanesh

Research outputs 2022 to 2026

This study investigates whether hotels’ environmental and organizational performance is improved through green entrepreneurship, innovation, and managerial environmental concern. Through an online survey questionnaire, 271 responses were collected from hotel employees. The collected data were analyzed using PLS-SEM. The results suggest that green entrepreneurship orientation (GEO) has a direct and significant impact on environmental performance (EP) and organizational performance (OP). In addition, green innovation (GI) mediated the relationship between GEO, EP, and OP. Furthermore, when green innovation is used, managerial environmental concern (MEC) leads to higher environmental performance. However, its impact on GI and OP relationship was not significant. The …

Impact Of Perceived Corporate Social Responsibility On Peer-To-Peer Accommodation Consumers’ Repurchase Intention And Switching Intention, Songshan Huang, Xuequn Wang, Hua Qu

Research outputs 2022 to 2026

The development of peer-to-peer (P2P) accommodation market has seen multiple platforms providing booking services to consumers. As such consumers’ switching intention is equally important as repurchase intention to platform operators. This study applies cue utilization theory to study the effects of perceived corporate social responsibility (CSR) on P2P accommodation consumers’ repurchase intention and switching intention through trust and privacy risk. The study results show that the three dimensions (i.e. environmental, economic, and ethical) of perceived CSR have positive effects on trust, which increases repurchase intention but reduces switching intention; the environmental dimension of perceived CSR has a negative effect on …

Breaking Boundaries And Creating Inclusion-Based Organization Through Critical Performativity And Dialogical Accountability: The Case Of Fc United Manchester, Daniel Torchia, Simone D. Scagnelli, Laura Corazza

Research outputs 2022 to 2026

Purpose: The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability. Design/methodology/approach: The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within …

The Political Economy Of Due Diligence Legislation, Peter Draper, Andreas Freytag, Naoise Mcdonagh, Matthias Menter

Research outputs 2022 to 2026

The policy challenge. Citizens and politicians in Western democracies have increasingly become aware of the importance of human rights, civil liberties, social rights, and sustainability issues as well as the different adherence to basic rights (such as equal treatment) all over the world. This trend has recently materialized in laws in the United States (US), Europe, Australia, and elsewhere. To varying extents, these oblige domestic businesses to comply with, and enforce, Western values and standards along their international supply chains. This values-based due diligence legislation has caused ongoing controversies over compliance costs, impacts on foreign relations – particularly with developing …

Calling Time: How To Remove Fossil Fuel Sponsorships From Sports, Arts & Events, Ashlee Morgan, Sophia Nimphius, Genevieve Stewart, Jennifer Rayner, Ashleigh Croucher, Simon Bradshaw

Research outputs 2022 to 2026

Sports, arts and major events are deeply embedded in the Australian way of life. Weekend matches, concerts and festivals bring us together - to cheer, to share pride and excitement, to feel connected to each other and to keep building our national story.

When we barrack for our beloved teams, discover the work of a new local artist or laugh until our cheeks hurt at a comedy show, we are taking part in a ritual that has shaped social and cultural life in Australia for generations.

Climate change – driven by burning coal, oil and gas – is putting all …

Development Of Climate-Related Disclosure Indicators For Application In Indonesia: A Delphi Method Study, Prianto B. Saptono, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Ismail Khozen, Muhamad A. Aditama, Siti Khodijah, Maria E. Wayan, Rina Y. Asmara, Ferry Jie

Research outputs 2022 to 2026

Indonesia is currently preparing to adopt the climate-related disclosure standard. Before this new standard is implemented effectively, the Institute of Indonesia Chartered Accountants (IAI), the Indonesia Task Force on Comprehensive Corporate Reporting (CCR) leader, recognised the importance of harmonising this standard’s key disclosure indicators with Indonesian regulations and business characteristics. In this case, input from various constituencies may be required, particularly regarding the mechanism that enables entities with varying capabilities and levels of preparation to apply this new standard. Hence, the main objective of this paper is to develop weighted and applicable climate-related disclosure indicators. We use the Delphi method …

Blockchain Technology As An Enabler For Sustainable Business Ecosystems: A Comprehensive Roadmap For Socioenvironmental And Economic Sustainability, Morteza Ghobakhloo, Mohammad Iranmanesh, Muhammad S. Mubarik, Muhammad F. Mubarak, Azlan Amran, Ahmad A. A. Khanfar

Research outputs 2022 to 2026

Blockchain technology is a core technology expected to play a highly instrumental role in competing with socioenvironmental challenges. The literature hypothesizes various blockchain functions for building a sustainable business ecosystem. This study unifies these diverse perspectives into an interpretive strategy roadmap that provides a holistic overview of how blockchain should be leveraged to deliver sustainability functions optimally. The study first identified the sustainability functions of blockchain through a content-centric literature review. The study applied interpretive structural modeling (ISM) and drew on experts' opinions to model how and in which order blockchain delivers these sustainability functions. The study further drew on …

Toxic Chemical Releases And Idiosyncratic Return Volatility: A Prospect Theory Perspective, Stephen Bahadar, Muhammad Nadeem, Rashid Zaman

Research outputs 2022 to 2026

We investigated whether and how firms’ toxic chemical releases (TCRs) affect idiosyncratic return volatility (IRV) using a prospect theory lens. Utilising a large sample of US public listed firms over the period 2001–2018, we find a significant and positive association between TCRs and IRV, suggesting that firms releasing more toxic chemicals have higher IRV. Additional analyses show that a positive association between TCR and IRV is more evident among firms with (i) high revenue, (ii) lower financial constraints and (iii) fewer environmental violations. A further test also suggests that a positive association between TCRs and IRV is contingent on political …

How Do Ethical Consumers Utilize Sharing Economy Platforms As Part Of Their Sustainable Resale Behavior? The Role Of Consumers’ Green Consumption Values, Teck Ming Tan, Hannu Makkonen, Puneet Kaur, Jari Salo

Research outputs 2022 to 2026

Past research has extensively studied the antecedents and consequences of consumers’ green consumption values, as well as the psychological mechanisms that underlie an ethical consumer. Yet a frustrating paradox remains, indicated by the consumers’ intention–behavior gap for their sustainable behavior. To address this gap, the present study focuses on the consumption values that lead to using a sharing economy platform. Our study draws on the theory of consumption values and altruistic–egoistic values, as well as spillover effect psychology, to examine associations between context-specific values, green consumption values, and sustainable resale behavior. By collaborating with a Nordic second-hand peer-to-peer platform brand, …

Corporate Governance Meets Corporate Social Responsibility: Mapping The Interface, Rashid Zaman, Tanusree Jain, Georges Samara, Dima Jamali

Research outputs 2014 to 2021

Despite ample research on corporate governance (CG) and corporate social responsibility (CSR), there is a lack of consensus on the nature of the relationship between these two concepts and on how this relationship manifests across institutional contexts. Drawing on the national business systems approach, this article systematically reviews 218 research articles published over a 27-year period to map how CG–CSR research has evolved and progressed theoretically and methodologically across different institutional contexts. To shed light on the full gamut of the CG–CSR relationship, we categorize and explore the nature of this relationship along two strands: (a) CSR as a function …

Duty To Address Climate Change Litigation Risks For Australian Energy Companies—Policy And Governance Issues, Prafula Pearce

Research outputs 2014 to 2021

The transition from fossil fuels to renewable energy requires cooperation from all, including corporations, shareholders, and institutional investors. The purpose of this paper is to explore climate change litigation risks for Australian energy companies and investors from a policy and governance perspective. Companies are increasingly reporting their climate policies to satisfy their shareholders and investor demands. In addition, the government and judiciary are making laws and decisions to support the Paris Agreement. This paper explores whether company directors can and, in some cases, should be considering the impact of climate change litigation risks on their business, or else risk breaching …

Do Environmental And Financial Performances Affect Environmental Disclosures? Evidence From Listed Companies In Indonesia, Indah Fajarini Sri Wahyuningrum, Mochamad Arief Budihardjo, Fadel Iqbal Muhammad, Hadrian Geri Djajadikerta, Terri Trireksani

Research outputs 2014 to 2021

© 2020 by author(s) and VsI Entrepreneurship and Sustainability Center. The number of companies in Indonesia that have participated in environmental-related activities continues to grow. Some of these companies have also engaged and implemented an assessment program called Program for Pollution Control, Evaluation, and Rating (PROPER). This assessment program was initially launched by the Indonesian Ministry of Environment in 1995 to measure and rate the environmental performance of companies in Indonesia. They have also administered an environmental management system as part of their environmental protection initiatives. However, the level of environmental disclosure by these companies is still low. This may …

Determinants Of Corporate Environmental And Social Disclosure In Chinese Listed Mining, Electricity Supply And Chemical Companies Annual Reports, Junru Zhang

Theses: Doctorates and Masters

As the environmental and social disclosing systems have been developed over decades, the climate of corporate environmental and social responsibility is becoming mature nowadays globally. What and how environment-sensitive companies (i.e. companies that are more likely to do environmental damages) disclose such information voluntarily are extensively concerned by the public, especially in China, where strong debatable issues constantly raise as a result of the rapid economic growth. Corporate environmental and social responsibility is no longer an international obligation but a domestic demand for China. This study will enhance our understanding of a very important issue in arguably the world's most …

Corporate Social Reporting In Sri Lanka Surrounding The Tsunami In 2004, Tilina Dharmaratne

Theses : Honours

There is a growing interest in studying corporate social reporting (CSR) around the world. This interest is specifically growing in developing countries. The importance of encouraging CSR is emphasised by The World Bank mainly because of the benefits associated with CSR to such developing countries. This study examines government influence, research and influence of changes in society expectations on CSR in Sri Lanka a developing country surrounding the tsunami in 2004. Research questions are proposed to examine the change in total quantity of CSR disclosures between the years 2004, 2005, 2006 and 2007. Four directional hypotheses and a null hypothesis …

Mad About The Boy, Debra Mayrhofer

Research outputs pre 2011

The media coverage of an out-of-control teenage party in the Melbourne suburb of Narre Warren on 12 January 2008, and its construction of the protagonist who threw the party, has highlighted once again the inequitable treatment of youth, particularly adolescent males, in the Australian media. This paper examines the coverage in terms of the discursive strategies used by the mainstream Australian media to legitimise and naturalise the denigration and humiliation of the boy involved. It will discuss the ongoing demonisation of young males in general, and the concomitant ‘panics’ about their degeneration into moral lassitude, as well as the particular …

Moral Autonomy In Organisational Decisions, Eva Evdokia Tsahuridu

Theses: Doctorates and Masters

The purpose of this study to investigate the morality of persons in organisations and especially the effect of organisations on the moral autonomy of persons. In addition to reviewing the literature of moral autonomy in philosophy, psychology, sociology and organisation studies and management, the thesis also examines the ontology of organisations, moral agency and the organisation as a context. Based on this knowledge, a model is developed that addresses the relations of the organisation to society and the person to the organisation in ethical decision making. From this model the thesis develops three moral decision making categories. These are: moral …

Taking Your Values Shopping: Conversations About Values And Fulfilment: Dialogue And Engagement With Customer Stakeholders In The Body Shop, Western Australia, Patricia Morrigan, Megan Paull

Research outputs pre 2011

The specific contribution to this field of study is about customer 'engagement', their values and fulfilment. In this research we wanted to have a conversation with customers of The Body Shop Australia (TBS) about taking their values shopping. We found that TBS customers were remarkably clear and passionate about their own personal values and had no trouble expressing them in a conversation with us. Customer stakeholders in this research expressed values that were 'postmaterialist', concerned with the environmentally human choice and self -expression, gave importance to belonging among family and friends and showed a marked lack of trust in global …

Enhancing The Auditor's Fraud Detection Ability: An Interdisciplinary Approach, Maria Krambia Kapardis

Theses: Doctorates and Masters

A contemporary issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed if the profession is to avoid costly litigation, ever-increasing indemnity insurance and erosion of the profession's credibility. The thesis maintains that such enhancement can be achieved if auditors both utilise knowledge about the aetiology of fraud in psychology, sociology and criminology as well as by synthesising a broad range …

Proceedings Of The Fifth International Women In Leadership Conference: Ethics Or Leadership? The 90'S Dilemma, Adrianne Kinnear (Ed.)

Research outputs pre 2011

The International Women in Leadership conference attracts internationally renowned speakers as well as a wide audience from across the nation. The Conference is at the forefront of organisational and leadership research and provides a means of personal interaction with preeminent female researchers and leaders in Australia and overseas. Such interaction deepens the understanding of the leadership capacities of women and of leadership in organisations, knowledge which is central to the intellectual work of the Women in Leadership Project. Held at the Esplanade Hotel, Fremantle, from the 25th-27th November 1996, the Fifth International Women in Leadership conference focused on the theme: …

Local Government Financial Reporting: A Survey Of Western Australian Practice And The Examination Of Some Explanatory Economic And Political Factors, Andrew N. Priest

Theses : Honours

This thesis is an exploratory study that examines a measure of the extent and nature of financial reporting by Western Australian local governments against the requirements and recommendations specified in the legislation, regulations and accounting standards. In addition, several economic and political factors which may provide some explanation for the variation in reporting practices of Western Australian local government councils is examined. Three disclosure measures are reported to provide descriptive information about Western Australian local government councils, compliance with mandatory reporting requirements, their voluntary disclosure of additional financial information and their policy of disseminating their annual financial information to the …