Practices Of Companies Research Articles

Implementation of Green Human Resource Management Practices in Telecom Companies

Purpose: Concerns of increasing global warming and pollution through industrialization have attracted worldwide attention. Thereby implementation of Green Human Resource Management practices to decreases carbon footprints have emerged as a key concern for every organization. The present study aims to assess employees’ green behaviour and their perception towards implementation of GHRM practices in telecom companies of India. Design/methodology/approach: Study used survey method to collect the response from employees in major telecom companies in India. Data was collected with a pretested questionnaire from employees of BSNL, Airtel, Jio and Idea-Vodafone. Findings: Study revealed a significant difference in perception of employees towards implementation of GHRM practices, the successful adoption of GHRM, inter alia, necessitate the deep-rooted engagement of employees at top/middle level and change in their behaviour to reduce carbon footprints. Research implications: The scarcity of specific data on GHRM implementation in telecom companies necessitates analyzing the extent to which the practices and policies of GHRM are incorporated in these organizations. The study will provide a framework for understanding approach of telecom companies towards reducing carbon footprints and to identify areas for potential improvement towards successful implementation of Green Human Resource Management policies.

Labor’s Capital: Public Pensions and Private Equity

Abstract This article describes the large and growing interdependence of public pensions and private equity – and the unusual politics that drives it. By any definition, public pension funds represent government money: they are funded through contributions of government employers and employees for the purpose of providing retirement benefits to public-sector workers. Public-sector unions play important roles at virtually every stage of public pension management, from representing the beneficiaries in state and local politics to serving in fiduciary roles on pension governing boards. In a descriptive analysis, we show that public pensions have allocated increasing amounts of capital to private equity in the last two decades, regardless of the party in control of the state legislature, and even in states with strong public-sector unions. To explain this departure from the conventional left-right structure of American politics, we offer an account of the economic incentives that underpin public pensions’ increasing reliance on private equity – and how these developments stand to have enormous consequences for the American political economy. Here, we find entities with acrimonious relationships in public, partnering on over a trillion dollars of private investments. We see signs that public employee unions attempt to influence the practices of private equity-owned companies that employ an increasing share of the American workforce. We also detail how the retirements of millions of state and local government employees and the fiscal health of thousands of American governments are increasingly commingled with the fates of the private equity industry.

Determinasi Praktik Manajemen Laba pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia

This study aims to analyze and test the effect of profitability, financial leverage, company size, and cash holding on earnings management practices in insurance companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. This study uses a quantitative approach with a purposive sampling method, resulting in 36 observation data from 12 companies that meet the criteria. The data were analyzed using multiple linear regression using the SPSS 25 program. The results showed that profitability, financial leverage, and cash holding had no significant effect. Meanwhile, company size has an effect on earnings management. These findings are expected to contribute to decision making by investors, company management, and further researchers.

The financing of programs of health preserving, physical culture and sport for employees in corporate practices of companies

The corporate financing of programs of health preservation, physical training and sport acquires strategical significance in conditions of modern business. The investments in health of employees not only contribute into improvement of their well-being, but directly impact efficiency and competitiveness of companies. The article analyzes mechanisms of corporate financing of health preservation programs, their impact on business performance. Also statistical data and examples of successful practices are considered.

Coastal encounters with electrical hybridity: Karpowership in Africa’s energy transition

Abstract Karpowership’s large floating vessels provide electricity to millions of people in Africa’s coastal urban centers. Both the technology choice and the business practices of the family-run company are controversial. Not only do the ships use highly polluting heavy fuels, but there are also persuasive allegations of corruption and predatory practices. Extending this critique, we read powerships through the lens of both energy transitions and electrical hybridity, focusing attention on the justifying logics and negotiating efforts of African energy actors. We assemble an archive of the use of these ships in Africa and deep dive into three cases: Sierra Leone; The Gambia; and South Africa to make three interlinked arguments. First, powership deployment in Africa reflects electrical hybridization, a mode of development whereby modular, decentralized technologies operate in service of the established network and utility. Short-term augmentation is taking place alongside piecemeal efforts to enhance energy security and improve the energy mix. Second, against the backdrop of deep uncertainties and recursive injustices, this hybridization is seen by African state actors to have high cost, but low risk, mitigating concerns over infrastructural lock-in or elite grid defecting. Finally, and despite claims that African states are at the mercy of this private company, we map how these terms of engagement are challenged through a wide range of tactics, specific to their respective context. In conclusion, we argue that Karpowership is enrolled in a hybrid, speculative, and additive project, whereby serving the urban network remains central to the ability of the state to deliver on both diverse imperatives.

Evaluation of Sustainability 4.0 Practices in Service Companies

Industry 4.0, Sustainability, and the service sector are topics that have been explored little in the literature. Thus, this article aims to evaluate Sustainability 4.0 practices in service companies in Pernambuco, a state located in northeastern Brazil. The choice to investigate the connections between Industry 4.0 technologies and the adoption of sustainability practices in the service sector in Pernambuco, Brazil, is justified by the growing relevance of these areas for the economic and environmental development of the region. Pernambuco, with its significant industrial development and strong presence in the service sector, represents a fertile field for the implementation of innovative technologies. The service sector, although less explored in comparative studies with other sectors, offers numerous opportunities for the application of these technologies in favor of sustainability, from improving energy efficiency to optimizing logistics. This combination of local and sectoral factors makes the study relevant and urgent, in addition to filling a gap in the existing literature, contributing to the advancement of knowledge on the intersection between technological innovation and sustainable practices. Through the existing literature, it was possible to identify 27 impacts that technologies have on the sustainability of service companies. Thus, the survey method was used, with the application of a structured questionnaire based on the impacts found. Thus, a total of 22 responses were collected from companies in Pernambuco, and the data were analyzed using descriptive statistics and the Kendall coefficient. Among the results obtained, it was found that the factors that had the greatest impact were more related to economic and environmental gains, while social factors were less evident. In addition, the analysis demonstrated that impacts such as the reduction in the use of materials, reduction of waste and costs, generation of less waste, and improvement in the quality of life at work were among the most relevant for companies. Therefore, the research contributes to expanding this line of studies, offers insights into Sustainability 4.0 practices in services, and promotes sustainable development in services, benefiting both academia and society.

STEM CEOs and tax avoidance: evidence from top sustainable companies

Purpose Drawing upon the upper echelon theory, this paper aims to examine the relationship of Chief Executive Officers’ (CEOs’) educational backgrounds in science, technology, engineering and mathematics (STEM) majors and their propensity to engage in tax avoidance practices in top sustainable companies. Design/methodology/approach This research uses a quantitative approach to test the hypothesis by using data from Sustainalytics during the 2022 period. The robustness test is conducted using the Wu-Hausman test, 2SLS, and coarsened exact matching analysis, and additional analysis is conducted to explore the relationship between STEM CEOs and corporate tax avoidance. Findings The study finds that CEOs with STEM backgrounds are more likely to engage in tax avoidance practices, particularly in developed countries and companies with significant research and development expenses. This suggests that STEM CEOs prioritize innovation, which they fund through tax avoidance strategies. Originality/value This study contributes to the expanding body of tax research that acknowledges the significant influence exerted by CEOs in formulating corporate tax strategies, which has important implications for policymakers and investors.

The rise of responsible behavior: Western commercial reports on Western cyber threat actors

ABSTRACT Commercial threat reporting plays a pivotal role in shaping public perceptions of cyber conflict, providing insights into threats and behavior of key actors. This article examines the evolving practices of Western cybersecurity companies in reporting on Western threat actors, focusing on the emergence of “responsible behavior” by the companies, which reflects a delicate balance between corporate interests and national security considerations. Through a mixed-methods approach, including statistical analysis of threat reports between 2010–2022 and selected empirical vignettes, we document a notable decline in both the quantity and depth of such reports. The findings point to a transition from an earlier “Age of Innocence” driven by business motives to a decision-making process that is increasingly influenced by geopolitical considerations. This shift introduces systematic biases into the threat reporting landscape, involving political distortions that impact the broader comprehension of cyber conflict dynamics.

Impact of Supply Chain Management on Organizational Sustainability: The Case of a Philippine Food Manufacturing Company

Supply chain management (SCM) is vital for an organization’s sustainability objectives. This study assesses the SCM practices of a Philippine food manufacturing company, evaluates its organizational sustainability, and examines the relationship between the two. This descriptive-quantitative research used a researcher-structured questionnaire to gather insights from 134 randomly selected employees involved in SCM tasks across various departments of the subject food manufacturing company. The data gathered from the respondents were analyzed using weighted mean, standard deviation, frequency, percentage, and Pearson correlation coefficient analysis. The findings revealed that the company is demonstrating strong performance in all SCM dimensions covered in this study, while the company also showed excellent organizational sustainability in terms of economic, environmental, and social dimensions. The study also found a high significant positive correlation between SCM practices and organizational sustainability, indicating that the excellent performance of a company’s SCM practices directly contributed to enhancing its sustainability outcomes. Based on these findings, several opportunities were identified to further optimize SCM practices and bolster sustainability efforts of the company. This study can offer valuable insights for industry stakeholders to continuously improve their SCM practices in order to drive sustainable operations in the food manufacturing sector.

Новации в системе регулирования корпоративной отчетности на международном и национальном уровнях

In this work, a brief overview of the standards related to the environmental agenda, which entered into force on January 1, 2024, was carried out, and the draft of the Council for International Standards in the Field of Sustainable Development «Climate and other uncertainties in financial statements» was considered. Based on research on the Recommendations of the Central Bank, GRI standards, IFRS S1, IFRS S2, the project «Climate and Other Uncertainties in Financial Statements», best practices of Russian companies in relation to disclosure of environmental aspects in the Sustainable Development Report, a structure for disclosure of environmental indicators was proposed, consisting of 3 interrelated blocks that take into account both national features of the economic environment, as well as international trends in disclosure

Towards a poetics of the pipelines: an infrastructural analysis of the figure of the pipeline in Iranian petrofiction

ABSTRACT Whilst the studies of petrofiction have been proliferating over the past decade, there has been a dearth of engagement with one of the earliest and most salient sites of oil extraction in the world: Iran. This essay is an attempt to fill this lacuna. Its crux comprises the demonstration of how pipelines are depicted as critical junctures where not only the uneven relational dynamics between the local and the global are revealed, but also where the capitalist extractive logics informing the practices of the imperial company (AIOC) are exposed. Accordingly, this article elaborates some of the crucial facets of the pipeline as it features in Iranian petrofiction, including pipelines as a metonym for oil ontology; as the agent of history; as a symbol and symptom of local natives’ ambivalent relationship with oil, that is, oil as simultaneously a traumatic object and an object of desire; as an ironic signifier of colonial-capitalist forms of extraction and dispossession. By scrutinizing a selection of hitherto unexamined and untranslated Iranian fiction and visual representations of commodity frontiers in Iran that deploys the pipeline as a trope for making sense of this traumatic history, this essay offers a new approach to reading pipelines in contemporary literature, which I call the poetics of pipelines.

Exploratory Study Analysing Factors Influencing Strategic Human Resource Management Practices in Indian IT Companies

The present study aims to identify factors influencing Strategic Human resource management practices in Indian IT Companies and to quantitatively assess factors influencing Strategic Human resource management practices in Indian IT Companies. The present research is exploratory and primary in nature. The respondents of the study are the employees of the Indian IT companies. The sample size of the study is 384 respondents. The self-structured questionnaire was constructed and responses obtained on Likert scale. The selected variables understudy was Social and economic environment, Technological change, Leadership styles, Organisational culture, Skills set of Employees, Manpower requirements, Organisational Structure. The findings of the study stated that SHRM is more than a collection of procedures; it's a way of thinking about strategy that acknowledges the importance of people in accomplishing company objectives. Firms face complicated and ever-changing environments. SHRM offers a framework to help organisations optimise employee contributions, stimulate innovation, and stay competitive in the global marketplace. Adapting to the difficulties of the future of work, SHRM will continue to be an important subject of research and practice due to the continuing growth of technology, globalisation, and workforce dynamics.

Identifying the determinants of the performant use of dashboards in Moroccan companies facing the digitization challenges

The digitalization movements are causing profound changes affecting organizational structures and managerial practices in companies, particularly following the collapse of the performance control paradigm and the emergence of its piloting through various tools, with dashboards being the most commonly used. The aim of this study is to identify the determinants of the performant use of dashboards by managers throughout the performance piloting process, in order to overcome the challenges imposed by the digitalization of their economic and social environment. The results reveal that some companies succeed in their digital transition and in maximizing the value of digital dashboards, while others face delays hindering this goal. This leads to the identification of three key determinants for the performant use of dashboards. These are, the necessity of adopting information technologies that integrate all processes which is highly correlated (r>0.62) with the degree of total integration and complete automation of dashboards, the obligation to develop a favorable behavior towards the use of information technologies which presents a high correlation (r=0.764146) with managers' excessive use of digitized dashboards, and the importance of adopting flexible structures to reduce decision-making constraints for managers with an important correlation (r=0.673879) with the large use of digitized dashboards. A distinctive feature of these results is that they show a comparison between highly digitized companies and those in the initial phase of digitization. This would enable the latter to manage their digital transition well, by making it easier for their managers to pilot their activities, with a view to obtaining organizational and competitive advantages, provided that throughout the digitalization process they adopt restructuring policies based on the modernization of their structures and the integration of informatics culture into their strategies, in order to develop the piloting competencies of their managers and to deal with unfavorable attitudes towards the use of digital technologies

Reporting of Taxonomic Indicators and Greenhouse Gas Emissions in the Practice of the Largest Construction Companies in the Czech Republic

This study examines the economic impact of taxonomic indicator reporting and greenhouse gas (GHG) emission disclosures by leading construction companies in the Czech Republic. As environmental, social, and governance (ESG) criteria grow in importance, transparent sustainability reporting has become a key factor influencing financial stability, investment attractiveness, and regulatory compliance. Using qualitative content analysis of company reports, the study reveals significant disparities between subsidiaries of international construction firms and Czech-owned companies. While the former align with global frameworks such as the Global Reporting Initiative (GRI) and the Greenhouse Gas Protocol, the latter lag in ESG adoption, exposing them to financial and competitive risks. The findings highlight the economic benefits of standardized ESG reporting, identify gaps in local practices, and provide actionable recommendations—including adopting international frameworks, investing in sustainability training, and leveraging government incentives. Additionally, the study supports regulatory preparedness for upcoming EU requirements. These insights contribute to the broader discourse on integrating ESG principles into corporate strategy and financial performance.

The CSR practices of Western Australian mining based on innovation ecosystems: Pathways to collaborative innovation and sustainable development

This study investigates the Corporate Social Responsibility (CSR) practices of Western Australian mining companies, focusing on their integration of innovation ecosystems to promote sustainable development. Through case studies of BHP Group, Rio Tinto, FMG, and South32, the research examines how these companies reduce carbon emissions, enhance community development, and foster collaborative innovation. The findings highlight the significant role of innovation ecosystems in enabling these companies to adopt cleaner technologies, improve social outcomes, and maintain a competitive edge in a sustainability-conscious global market. The study also explores the challenges and opportunities faced by mining companies in leveraging collaborative innovation to address complex environmental and social issues. This research contributes to the understanding of CSR in the mining industry and offers practical insights for improving sustainability practices through innovation-driven collaboration.

Exploring SDG 2 disclosure of South African food and beverage companies

Purpose This article explores the disclosure practices of South African JSE-listed food and beverage companies concerning the Sustainable Development Goal (SDG) 2, ‘Zero Hunger’. Motivation Companies are encouraged to adopt and integrate sustainability practices and SDGs reporting into their reporting cycle. Design/Methodology/Approach A content analysis was performed using 40 SDG 2 evaluation question criteria to examine the integrated and sustainability reports of 12 South African-listed food and beverage companies for the financial period 2022. Main findings The study found a considerably low level of SDG 2 reporting in the South African food and beverage industry, particularly in aspects related to product health and nutrition, and food safety. However, there is a notable emphasis on disclosing energy utilisation to address South Africa’s energy crisis. Practical implications/Managerial impact The study provides valuable recommendations to the South African food and beverage industry on how to improve their SDG 2 disclosures and transparency regarding food practices. Novelty/Contribution This study provides new evidence on SDG 2 reporting in the food and beverage industry. It offers valuable insights into how companies voluntarily adhere to guidance frameworks and standards.

Basic prerequisites for the electric-power industrial cooperation between Russia and some African countries

Subject. This article discusses the issues of strengthening of Russia's foreign economic relations. Objectives. The article aims to analyze prospects for the development of electric power industrial cooperation between Russia and African countries. Methods. For the study, we used the general scientific research methods. Results. The article defines the primary areas for the development of cooperation between Russia and African countries (Egypt, Morocco, South Africa) in the field of electric power in the context of ensuring energy security. Conclusions. The practices of Russian companies to use natural resources and develop renewable energy will contribute to reducing the negative impact of electric power on the environment, providing new opportunities for the development of environment friendly technologies. Regular Russia-Africa summits can play an important part to strengthen cooperation between Russia and African countries in the electric power sector.

Job preferences of international science and engineering students: a discrete-choice experiment

PurposeThe aim of this study is to investigate the impact of the cultural backgrounds of foreign science and engineering (S&E) students on their preference for various attributes of their future job.Design/methodology/approachWe use a unique discrete-choice experiment fielded among M.Sc students of the two largest Dutch technical universities. Building on Hofstede’s (2001) national culture dimensions, we estimate mixed rank-ordered logit regressions that relate international students’ cultural distance to the Netherlands to their preferences for job autonomy and teamwork in their future jobs.FindingsWe find that students who come from cultures characterized by a higher power distance and lower individualism have a lower preference for jobs with higher levels of autonomy, whereas those from cultures characterized by higher masculinity have a lower preference for jobs requiring working in teams.Practical implicationsOur findings challenge the HR practices of high-tech companies, which production processes require high degrees of worker autonomy and teamwork, aiming to mitigate their severe skill shortages by recruiting foreign S&E graduates with different cultural backgrounds. These companies should improve their attractiveness to applicants from cultures characterized by high power distance, low individualism and/or high masculinity by offering compensating wage incentives or emphasizing their supervision and training to bridge cultural distances in the workplace and the career opportunities they offer new hires.Social implicationsImplementing courses aiming to develop teamwork skills as well as workshops that enable students to work equitably in diverse teams in engineering studies could also be a tool to reduce barriers to teamwork for international students as well as other underrepresented groups.Originality/valueThe paper is the first study that shows the different job preferences of foreign S&E students related to their cultural backgrounds.

The role of integrated thinking in the corporate governance system and integrated reporting process

Subject. The article considers problems of interaction between the company's structural divisions in the process of solving complex problems and generating corporate reporting. Objectives. The study aims to disclose the essence of integrated thinking, determine stages of introducing integrated thinking into the company's business practice, identify advantages and difficulties associated with this process. Methods. The study employs general scientific methods of research. Results. The paper determined types of capital that can be at the disposal of the enterprise, defined components embraced by integrated thinking that relate to organization’s activities, analyzed the role of integrated thinking in ensuring effective corporate governance and preparation of quality reporting. It reviewed factors influencing the creation and maintenance of enterprise value, unveiled the benefits and challenges associated with the process of implementing integrated thinking. Conclusions. Integrated thinking ensures productive interaction among all structural divisions of the company, ultimately contributing to the enhancement of corporate governance efficiency and improvement of report generation process.

Eco-Critical Discourse Analysis of Social Media Products Description of Beauty Companies

This study presents an Eco-Critical discourse analysis of Social media product descriptions in beauty Companies, focusing on The Body Shop as a case study. The aim is to examine how The Body Shop represents its products in terms of Eco-friendliness and sustainability on social media platforms and to critically analyze the underlying discourses and their environmental implications. The research employs a qualitative approach, drawing on eco-critical theory and discourse analysis. Additionally, the study investigates the alignment between the discourse presented in social media product descriptions and the company's actual practices regarding environmental sustainability. The findings reveal that The Body Shop utilizes various discursive techniques to construct an image of eco-friendliness and sustainability, including the use of natural imagery, appeals to ethical values, and claims of cruelty-free and environmentally responsible practices, and also used nature images for high ratings. They use ideologies according to the people’s mindset and erase all the chemicals which use in their beauty products and show images that are very close to nature like the use of fruits and seeds from different countries. The research highlights the importance of critically examining the representations of eco-friendly claims made by beauty companies on social media and calls for more informed and critical consumer engagement.