Practices Of Companies Research Articles

Mental disorders related to psychosocial factors among delivery workers: results of a web survey in Brazil.

The number of delivery workers (DW) has grown significantly with the rise of the platform economy. Evidence suggests that the working conditions faced by these workers are precarious, however, less is known about the health implications among workers. This study aims to investigate the prevalence of mental disorders (MD) and occupational factors related to this condition among DW. This is a cross-sectional study, a web survey with DW in Brazil. Data collection lasted four months, starting in February 2022. Anxiety, panic disorder, and depression were measured based on self-reported medical diagnosis. Those with at least one of the three diagnoses were considered to have MD. Cox regression analysis, presenting prevalence ratios, showed the factors related to MD. A total of 563 DW participated in the study. The overall prevalence of MD was 25.6%. Lack of support from the company (PR = 1.71), accelerated work pace (PR = 1.55) and experience of conflicts with company customers (PR-1.48) were psychosocial factors associated to MD. In addition, working in the South, Southeast or Central-West regions is related to a higher prevalence of MD (PR = 2.10). The high prevalence of MD and its association with psychosocial stressors at work require regulation of the practices of companies operating in the platform economy, aiming to control the intensification of work. In addition to health and social security policies, it is crucial to ensure fair remuneration to reduce the pace of work in a non-strenuous workday, protecting workers from conflicts with dissatisfied customers of the company.

Landing sustainable innovation values in business management

Introduction: Values define the organizational culture, identity, and other essential attributes of the company. Hence the importance of their definition, which must be assumed by all parties involved, and if possible be aligned with them. This is especially relevant in companies seeking sustainability-oriented innovation. Methodology: In this work, we analysed 234 studies focused on sustainability-oriented innovation, in order to learn about the values that govern these types of organizations and how they are put into practice. In the research conducted, we found four types of values that influence the implementation of sustainability-oriented innovation in the company: institutional values, organization’s values, individual values and consumer values. Results: The implementation of these values in the company is problematic due to a lack of knowledge about them and show the need for symbiotic learning. We present a conceptual framework of sustainability-oriented innovation values that is not static but feeds back. Likewise, we collect innovative practices of sustainability-oriented companies, organized according to the typology of values studied. Conclusions: Sustainable innovation in companies is deeply influenced by a complex interplay of institutional, organizational, individual, and consumer values. Continuous learning and adaptability, driven by strong leadership and stakeholder engagement, are crucial for embedding sustainability into corporate practices and achieving long-term sustainable development goals.

GR management as an ESG transformation driver: Evidence from Russian companies

Forging government-business relationships is an important prerequisite for a country’s economic system to function efficiently. In sustainable development, such cooperation is especially relevant as the state is one of the key stakeholders for business survival and responsible corporate activities contribute to the achievement of national sustainability goals. The study identifies government relations (GR) management tools that are instrumental in successful implementation of ESG practices and investigates the relationship between GR management as a formalized function and the effectiveness of sustainable develop ment practices in Russian companies. Stakeholder theory constitutes the methodological basis of the study. The key research methods are correlation analysis and one-way analysis of variance (ANOVA). The data set of the study is represented by data from 86 largest Russian companies from the RAEX TOP-100 ESG Ranking as of December, 2023. The top tier companies demonstrate better financial performance and tend to single out GR as a separate function (division). System relationships between big busi ness and the state produce an overall positive effect in society and allow achieving financial stability. The larger the business and the scale of a company’s ESG projects, the greater the need for coordinated actions to reduce potential risks and losses. At the same time, cross-functional interaction between GR and other divisions of the firm enhances the effectiveness of its ESG practices. The findings prove that implementing the GR function is important for both private businesses and companies partially owned by the state.

Ethical Considerations in Pharmaceutical Gift-Giving Practices: A Case Study of Bangladesh

The Bangladeshi healthcare system grapples with the entrenched practice of pharmaceutical companies showering medical representatives (MRs) with gifts to influence healthcare professionals (HCPs). Despite legal frameworks like the Drug Act (1940), which, until 2023, served as the core of Bangladesh's pharmaceutical sector regulation framework, was repealed by the Drugs and Cosmetics Act, 2023 and Drug Rules (1946) prohibiting the exchange of gifts and incentives to HCPs, a 2022 survey by Transparency International Bangladesh (TIB) revealed that 77% of physicians acknowledge receiving gifts from pharmaceutical companies. This article explores the reasons behind this phenomenon, including fierce industry competition, manipulation of prescribing habits, and financial allure for HCPs. Further, the article examines the multifaceted impact of gift-giving on patient care, healthcare expenditure, and public trust in the medical profession. It delves into the ethical considerations surrounding conflicts of interest, transparency, and accountability in the pharmaceutical-HCP nexus. Additionally, it analyzes the evolving role of regulatory bodies like the Directorate General of Drug Administration (DGDA) in enforcing regulations governing gift-giving practices. Through a critical examination of recent case studies and relevant literature, this article sheds light on the complex dynamics at play and proposes evidence-based recommendations for fostering transparency, integrity, and ethical conduct within the Bangladeshi pharmaceutical industry and healthcare sector. By drawing comparisons with international regulatory frameworks and ethical standards, the article aims to provide a comprehensive understanding of the challenges and potential solutions to curb unethical practices in Bangladesh.

The Impact of Social Media on Corporate Social Responsibility: Motivations, Practices, and Outcomes

In the information age, the rapid development of social media has influenced the public's views and cognition, and has directly and indirectly increased the expectations for companies to fulfill their social responsibilities. Based on a review of previous research literature, this paper argues that the impact of social media on corporate social responsibility (CSR) primarily includes motivational, operational, and effect-based impacts. The motivational impact of social media on CSR can be attributed to four factors: meeting consumer expectations and shaping brand image, reducing the pressure from social media public opinion, gaining interactive incentives from social media, and providing a transparent communication platform to capture stakeholders' attention. Social media also affects the specific practices of companies in implementing CSR activities. It offers a more effective platform for disseminating CSR information, helps establish appropriate communication methods, and enhances CSR image management on social media. Fulfilling CSR through social media can yield positive outcomes, shape corporate reputation and brand image, actively influence consumer attitudes and behaviors, and encourage companies to fulfill their social responsibilities in alignment with publicized information. Future research could focus on the differing impacts of social media on companies of various types and sizes, providing more detailed guidance and recommendations for companies.

Ageism as a form of occupational discrimination: A sociological conceptualization

The article is focused on the problem of occupational discrimination, with a specific focus on ageism as a prominent manifestation in contemporary workplaces, and its social effects. The article discusses two age categories of employees (the elderly and the youth) who most often experience ageism in the management practice of Russian companies. The conceptualization of ageism as a sociological problem includes a classification of its typical features. A key factor driving ageism is the pension age reform which causes mixed reactions in society. Employers’ discriminatory practices correlate with the legal and regulatory frameworks governing labor relations. The methodological section reviews the results of sociological research by the All-Russian Public Opinion Research Center (VCIOM) and independent sociological organizations that study ageism. The article argues that current recruitment practices, employee retention strategies, and rotation mechanisms in Russian organizations remain suboptimal and require further improvement. The negative social effects of ageism intensify tension in Russian society and the labor market, which together disrupts social balance in the context of economic instability and social challenges. Developing constructive solutions and modern strategies to combat ageism and broader occupational discrimination is essential for advancing interdisciplinary research in this field.

Too good or not by hiring insider CEO: an analysis preference of investment efficiency from Indonesia

Purpose The term “Insider CEO” refers to actor in the top management at corporate level who has the advantage of having better information regarding a company’s resources to make investment decisions. This study aims to examine the relationship between insider chief executive officers (CEOs) and investment efficiency in emerging economies. Design/methodology/approach The authors comprises sample of nonfinancial companies listed on the Indonesia Stock Exchange during the period of 2011–2021, using an archival approach through regression analysis. Findings This study demonstrates a significant negative relationship between insider CEOs and investment efficiency. In addition, audit quality as the firm audited by BIG4 accounting firm changes the direction of previously negative findings, turning them into significant positive relationships, and audit quality acts as a moderating factor on the insider CEOs and investment efficiency nexus. Furthermore, the authors conducted a series of endogeneity and robustness tests to strengthen the results of this study. Research limitations/implications This study offers new ideas in the investment literature and its practice in companies, where it highlights the role of the existence of an insider CEO in practice on investment efficiency. The authors provide recommendations to companies, potential investors and policymakers regarding the potential for insider CEOs to influence investment returns that tend to be less efficient. Therefore, this study proves that the presence of an insider CEO has a higher risk-taking preference, which has the potential to influence less efficient investment practices. Originality/value Several previous studies have focused more on the role of CEOs who come from outside the company and their impact on investment practices. However, it is not clear whether insider CEOs will influence the company’s investment efficiency practices driven by the perspective of “risk preferences and investment returns”. To the best of the authors’ knowledge, this is the first study to substantiate the role of CEOs based on their origin and their impact on less efficient investment practices.

Investigating the Social and Environmental Accounting Implementation in the Reclamation of Former Mining Sreas: A Case Study of PT. Kitadin

The mining industry significantly contributes to economic development through tax revenue and export duties but also poses serious social and environmental risks, such as heavy metal pollution, air pollution, land subsidence, and forest degradation. These concerns necessitate responsible mining practices and effective reclamation. This study examined the implementation of social and environmental accounting in ex-mining land reclamation using PT. Kitadin as a case study. An interpretive qualitative approach explores a company's practices in managing environmental responsibilities. Research shows that PT. Kitadin, in its post-mining phase since March 2023, has engaged in land reclamation, revegetation, air and water management, and repurposing of ex-mining areas. The company systematically recorded and measured the environmental impact of its reclamation efforts by integrating these aspects into financial statements and sustainability reports. Additionally, PT. Kitadin has addressed social implications by engaging with stakeholders, including local communities and NGOs. This comprehensive approach underscores a company's commitment to post-mining responsibilities, in line with corporate standards. The findings contribute to the understanding of how mining companies can implement social and environmental accounting in reclamation, balancing economic, environmental, and social considerations.

Promotion strategy in practice of Russian and foreign companies

Today, the hotel industry is considered one of the most promising and fast-growing industries, generating huge incomes worldwide. The hotel sector, which is part of the tourism industry, has great potential for the Russian market. Every year, the number of hotels and motels increases both within the country and abroad. The hotel industry is a powerful system of the economy of a region or tourist center, playing an important role in the tourism economy. In the conditions of market competition, hotel enterprises must provide high quality services to meet the needs of the population and at the same time make a profit. To achieve this goal, it is necessary to correctly apply marketing, advertising and PR strategies. The article analyzes Russian and foreign experience in the field of promoting hotel enterprises.

Kualitas Laporan Keuangan Ditinjau dari Enterprise Risk Management

Financial reports play a crucial role for external parties in monitoring company performance, tracking growth, and evaluating achievements. However, pressure to make reports appealing to prospective investors and stakeholders often leads to financial statement manipulation. Stakeholder theory asserts that financial reports are needed by various parties to assess company operations and aid in investment decision-making. Nevertheless, this manipulation can result in a mismatch between external expectations of neutral reports and company practices of embellishing financial statements. This study aims to provide a deeper understanding of how Intellectual Capital, Sustainability Reports, and Tax Planning affect the quality of financial reports, moderated by Enterprise Risk Management, in the transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. A causal-comparative method is employed with a quantitative approach and data collection from company financial reports and annual reports from 2019 to 2023. Moderated Regression Analysis (MRA) using Eviews 13 is the data analysis technique utilized. The research findings indicate that Intellectual Capital, Sustainability Reports, and Tax Planning influence the quality of financial reports. However, Enterprise Risk Management only moderates the influence of Sustainability Reports, weakening their impact on financial report quality, but not that of Intellectual Capital and Tax Planning.

Применение технологий BigData для оптимизации производственных процессов в горнодобывающей промышленности России: анализ внедрения и эффективности

The article presents a comprehensive analysis of using the BigData technologies to optimize production processes in the Russian mining industry during the period from 2015 to 2024. The main trends and areas of the BigData application, technical and organizational solutions used, barriers and economic effects of their implementation are investigated using an extensive empirical base, including company data, industry surveys and expert assessments. An interdisciplinary approach was applied that combines the methods of statistical analysis, case studies, expert interviews and economic and mathematical modeling. The key success factors of the BigData projects in various segments of the mining industry were identified, and the drivers and barriers of digital transformation of the industry were determined. It is shown that implementation of the BigData leads to a significant increase in productivity, cost reduction and improved safety of mining operations. Recommendations on spreading the best practices were developed and promising directions of the BigData development were justified in conditions of import substitution and transition to Industry 4.0. The results of the study are of high value for the academic community, public policy in the field of digitalization and management practices of mining companies.

Business Models for Strong Circularity—The Role of Informative Policy Instruments Promoting Repair

ABSTRACTTo promote the circular economy and change unsustainable business practices, policymakers are increasingly implementing novel policy instruments. Fostering repair is increasingly seen as a concrete strategy towards strong circularity, involving disruptive business model (BM) transformations.This study explores the impact of the recently implemented mandatory repairability index in France on BMs, utilizing a case study methodology with an embedded design.Our findings reveal 19 emerging company practices that affect all main BM dimensions. We identify three ways retailers and manufacturers adopt the index to shift towards repair‐oriented BMs.While the literature on the interplay between public policies and circular BMs has mainly focused on command‐and‐control policies for circular economy strategies other than repair, we show how an informative policy instrument transcends its role as mere consumer information. Instead, it emerges as a versatile management tool, facilitating the adoption or up scaling of diverse repair activities. However, informative instruments do not ensure widespread diffusion of repair‐based BMs. Instead, we emphasize the imperative of promoting repair through a comprehensive and evolving policy mix.

Women Harmonizing Sustainability Practices for a Circular Bioeconomy: Can They Transform from Within Organizations?

AbstractThis paper is situated within the framework of Corporate Social Responsibility (CSR) and addresses how women in organizational spaces with strongly values-driven practices can contribute to a more sustainable development in the implementation of a Circular Bioeconomy. Companies aligned with this model have a special responsibility to orient their practices towards comprehensive and fair sustainability if they want to align themselves with the policy frameworks of ecological transition. The article asks whether there is a harmonization of the environmental and social dimensions of practices in companies aligned with the circular bioeconomy and how the participation of women in management positions (in this case, white women, college-educated and non-disabled women) can promote transformative organizational change. Based on the theories of CSR practices, critical feminist perspectives, and social practices theory, a comparative ethnographic approach is used, applying a multi-method (participant observation, interviews, and documents) and multi-site analysis with four companies. The study extends the empirical evidence aimed at favoring the adoption of integrated sustainable practices in organizations. Future research could investigate broader intersectional dynamics to provide more detail on the heterogeneity of the experiences and practices of women or feminist actors and their influence on organizations.

UNTANGLING THE GREEN WEB

This article explores the concepts of “greenhushing” and “greenwashing” as distinct approaches to the communication of sustainability initiatives by companies. The importance of avoiding confusion between these terms is highlighted, emphasizing their opposite nature. Greenwashing involves the practice of companies exaggerating their environmental actions, creating a false impression of ecological responsibility. For example, they label products as “environmentally friendly” based on minimal changes, while overall operations remain unsustainable. In contrast, “greenhushing” occurs when companies minimize or omit their genuine sustainable achievements, often for fear of backlash. An example is a company that buys materials sustainably, but chooses not to publicize it. Both practices reveal a lack of transparency in companies’ sustainability communication, representing different forms of inauthenticity. This analysis seeks to elucidate the nuances of these behaviors and their relationship to transparency in corporate communication about sustainable practices.

Risk Management Practices of European Companies in Times of High Global Uncertainty

Risk Management Practices of European Companies in Times of High Global Uncertainty

Nexus between ESG Practice and Firm Performance: Are there any Stylised Facts?

This study examines the relationship between firm performance and ESG (environmental, social and governance) practice for Malaysian public-listed companies. It evaluates whether the relationship varies with firms’ market capitalisation, total liabilities, and free cash flow. Using firm-level data from 72 companies covered in the FTSE4Good Bursa Malaysia (F4GBM) index from 2014 to 2022, our results show the following. First, ESG practice is positively and significantly associated with firm performance. However, the positive impact is conditional on the firm-specific variables. In particular, the positive impact of ESG is significant for firms with high market capitalisation. Second, the positive impact of ESG diminishes as firms accumulate higher liabilities. Third, the positive impact of ESG prevails if firms attain a high level of free cash flow. Our results suggest that firms must increase their market capitalisation, reduce total liabilities, and improve their free cash flow to benefit from ESG practices.

Sustainability in the Desert: ESG Governance Practices in Saudi Arabia's Oil Industry

Sustainability has become an important issue for companies and countries, especially in the energy sector. As one of the world's largest oil exporters, Saudi Arabia's oil industry's practices are essential. By taking Saudi Aramco (Aramco) as an example, this article explores sustainable development practices in the desert of Saudi Arabia, focusing on its strategies and results in environmental protection, social responsibility, and corporate governance. As the world's leading energy company, Aramco dominates the oil industry and has actively taken steps to address the growing challenges in environmental protection, supporting the diversity and equality of its employees and the development of local community development, and still be able to have sound financial results to pay back to its shareholders. In this article, the case of Aramco is used to explore in depth the best environmental, social, and governance (ESG) practices of energy companies, research of Aramco's ESG strategies, threats of balancing economic growth with environmental protection in resource-rich but environmentally vulnerable regions, and the difficulties of promoting labor equality would be conducted, and how the best practices can impact and inspire the sustainable development processes on a global scale would be discussed.

Effective commercial activity of a company factors in digital economy

In modern world, digital economy affects all aspects of commercial activity, and successful application of digital innovations is becoming a key factor in companies’ competitiveness. Commercial organizations in their activities use software tools and the Internet, which significantly expands their opportunities for successful development. The key factors of effective commercial activity in the context of the rapid development of digital economy have been highlighted. Referring to the statistical data of the Federal State Statistics Service, the authors analyzed the trends in information technologies implementation in Russian economy. Special attention has been paid to reviewing the main difficulties that Russian companies face when trying to integrate modern digital solutions into their operations. Recommendations have been given on digitalization of key components of commercial activities, including customer services automation, e-commerce, digital supply chain management, big data analytics to optimize business strategies, and online marketing. The study is supported by the examples of specific tools and techniques that have already shown their effectiveness in practice for Russian companies adapting to digital economy. The research is based on the system and process approaches.

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Sales Growth Terhadap Penghindaran Pajak

This study investigates in depth how profitability, debt-to-asset ratio (leverage), business scale (firm size), and sales growth rate affect tax avoidance practices in companies listed in the LQ45 index during the period 2020 to 2023. Using quantitative methods and analyzing secondary data from 80 companies, the results of the study show that overall, these four factors significantly affect companies' decisions to avoid taxes. Data analysis in this study using the SPSS Statistics application. Furthermore, partial analysis of profitability and firm size has a significant negative and positive effect on tax avoidance, respectively. Meanwhile, leverage and sales growth do not have a significant effect. These findings provide a better understanding of the factors that drive LQ45 companies in Indonesia to engage in tax avoidance practices, as well as providing valuable contributions to the development of literature in this field.

Analysis of Digital Technology and Effects on Human Resource Management Machine learning and its Diversity Equality Inclusion

The digital technology significantly affects company management practices, necessitating adaptable changes. This study looks at how company HRM should change to keep up with the rapid advancement of digital technologies. The study's findings demonstrate how technology has impacted the labor market, the setting for businesses, and the number of jobs available. Human resource management is the foundation for digital empowerment and management transformation. Determine the particular biases in HR procedures that you want to target, such as age, gender, or ethnicity bias. Specify the goals you want to achieve, such as raising employee satisfaction, decreasing recruiting prejudice, and boosting diversity and inclusion metrics .Perform a comprehensive analysis of the body of research on bias in HR procedures, diversity and inclusion, and the use of machine learning to reduce bias.