Practices Of Companies Research Articles

Capability Enhancement of People with Disability Through Leadership-driven CARE

This article aims to explore the conditions of people with disability (PwD) integration through the analysis of best practices of a successful Indian company that has adopted a singular PwD involvement policy since it was started. Our research question can be stated as follows: ‘What enablers or factors helped Vindhya in the successful inclusion of PwDs and simultaneously achieve commercial success?’ An exploratory study consisting of data triangulation of secondary data and in-depth interviews was done to get a detailed and deep understanding of the company’s successful inclusion of disabled employees. We found that a transformational leadership style prevents prejudice and expands the horizon of PwD’s capability. This is concretely implemented through a set of organizational practices involving communication, ambience, relationships, empathy, ethics and other aspects that are highlighted in this article. We briefly call the overall approach of the company ‘CARE’ (Communication, Ambience, Respect/Relatedness with employees/Recruitment, Ethics/Empathy/Enthusiasm/Engagement). The adoption of CARE-organizational practices at the studied company increased the capability set of PwDs, enhanced organizational citizenship behaviour and, as a whole, improved the organizational performance.

Facility Compliance and Natural Disaster Events: Evidence From the U.S. Clean Air Act

With the increasing severity and frequency of natural disasters, we investigate the impact of such events on company environmental performance in the United States. This study analyzes the effect of natural disasters on facility compliance with the Clean Air Act throughout the sample period from 2013 to 2022. Our findings show that facilities located in disaster areas are associated with higher violation rates. By examining individual types of disasters separately, we find that the results are most pronounced for floods, fires, and severe storms. We suggest that regulators collectively evaluate the environmental policies and practices for companies in areas prone to natural disasters.

“Reviving Old Tricks in New Tobacco Marketing: Presence of e-Cigarette Brand Names on Merchandise Promoted by Influencers on Social Media.”

Background Tobacco brand sharing or brand stretching involves the placement of tobacco brand names, logos, or other distinctive elements of tobacco brands, on nontobacco products, e.g., merchandize, such as clothing, sunglasses, or sporting goods. The Tobacco Master Settlement Agreement (MSA) imposed major restrictions on tobacco company marketing practices in 1999, including banning the sale and distribution of merchandize with combustible cigarette or smokeless tobacco brand names or logos. However, the MSA does not include restrictions on e-cigarette marketing, as these products were not yet on the market at the time of the settlement. Exposure to or use of e-cigarette branded merchandize advertised on social media could contribute to normalization of e-cigarette use by youth. Methods We estimated the prevalence of merchandize (e.g., t-shirts, caps, and key chains) with e-cigarette brand names or logos in 2000 TikTok videos (2021–2022) that featured U.S. and international micro-influencers (content creators with about 10,000–100,000 followers) who promoted e-cigarettes on behalf of e-cigarette brands. Results Of 152 (8%) promotional videos had merchandize with e-cigarette brand names or logos. Of 125 (6%) featured micro-influencers wearing branded clothing items, i.e., t-shirts, caps, beanies, hoodies, and sweatshirts; and 27 (2%) featured influencers wearing or showing branded accessories, i.e., face masks, stickers, pins, mugs, car air fresheners, lanyards, and key chains. Conclusions Tobacco control authorities should consider adopting provisions banning the sale, distribution, and direct (e.g., by e-cigarette brands) or indirect (e.g., by influencers) advertising of merchandize bearing e-cigarette brand names or logos.

Is woke advertising necessarily woke-washing? How woke advertising and (mis)aligned corporate practices influence perceived woke-washing

Increasingly, companies practice woke advertising, thereby taking a public stand on issues of social justice. However, these woke advertising campaigns are often followed by accusations of woke-washing from consumers. This research investigates what makes consumers perceive that a company engages in woke-washing and how they respond to such perceived woke-washing. Through three experiments, we show that woke advertising in and of itself makes consumers perceive that the company engages in woke-washing, regardless of the actual corporate practices. We also find that perceived woke-washing leads to lower trust in the brand and a less favorable brand attitude. This effect is moderated by attitude toward social justice: The more in favor of social justice consumers are, the stronger the negative effect of perceived woke-washing on brand trust and attitude. In sum, woke advertising is a risky practice as consumers are likely to view it as woke-washing, which damages brand trust and attitude.

The Level of SDGs Disclosure Practice by Government Link Companies in Malaysia: A Conceptual Exploration

This concept paper explores the level of Sustainability Development Goals (SDGs) Disclosure practices by Government Link Companies in Malaysia in the current business environment. This study is designed to examine the level of SDG disclosure practices in companies’ corporate reporting by examining the level of Malaysian Government Link Companies (GLCs) SDG disclosure practices with publicly listed companies based on their industry segments. Drawing from the stakeholder theory, this study highlights the influence of ownership structure and board diversity, which can play an essential role in shaping the companies’ practices for SDG disclosure. Through a comprehensive review of the existing literature, the paper unravels the distinctive SDG commitments due to internal and external drivers, particularly in the country with higher concentrated ownership structures. Using stakeholder theory, a set of hypothesised relationships between SDG disclosure practices and drivers for disclosure are developed. The study emphasised the importance of nuanced understanding to improve corporate sustainability practices, accountability, and value creation. The study aims to guide future research for robust Sustainable Development Goal disclosure practices measurements framework and identify the challenges of such practices in a given economic situation. This paper's conceptual framework and discussions are intended to contribute to a broader academic discourse on the rising concern of SDG practices for economic decision-making.

Bibliometric Mapping of the Relationships Between Accounting, Professional Accountants, and Sustainability Issues

The accounting profession plays a crucial role in serving public interest by establishing the foundation for sustainable development and taking on social responsibility. The growing focus on sustainability practices of companies and stakeholders has also had a significant impact on the role of accounting and professional accountants. This has led to increased expectations for greater involvement in integrating sustainability into corporate decision making at every level. We used a bibliometric analysis of academic literature as a research method to identify the relationships between accounting, professional accountants, and sustainability issues (APASI). Bibliometrix R-package and VOSviewer were used to achieve the proposed objectives. This study analyzes the performance of the scientific literature, establishes the conceptual, intellectual, and social structure of research, and identifies new research directions. A period of 37 years (1987–2024) is taken into consideration, with 2556 documents and 859 sources extracted from the Web of Science database analyzed. We offer, in an original manner, descriptive statistics and relevant landmarks of the sources, authors, publications, organizations, and countries that have contributed significantly to the development of research in this field. Interested researchers have the opportunity to identify scholars for potential collaborations and valuable study resources.

Spiritual Branding and Corporate Profit in the Japanese Modern Mystery School

This article analyzes the irreducibility of spiritual branding, theologies of self-divinity and the business practices of a global esoteric company. Based on fieldwork with the Modern Mystery School (MMS) in Tokyo, I show how initiates, by purchasing an ascending syllabus of esoteric courses, recognize their own divinity and parlay this recognition into a spiritual brand that helps them market to their own clientele niche. The spiritual transformation of recognizing one’s transcendent individual royalty is necessarily monetized as Adepts transition from paying clients to income-generating spiritual therapists. Parallel to this, top leadership have consciously fused MMS as an ancient hermetic lineage with a modern-day entertainment company, fashion company and lifestyle magazine. This has given MMS in Japan a recognizable public aesthetic which, combined with teachings about opposite but complementary Divine Masculinity and Femininity, advances gender normative ideologies often experienced by followers as spiritual alternativity. This article theorizes the intertwined relationship of other-worldly self-branding and this-worldly business acumen without reifying the binary between religion and economy or reducing meaningful spiritual transformation to corporate profit.

A Study on Implementation and Evalutation Methods in Recruitment and Selection Process

The study examines implementation and evaluation methods used in the recruitment and selection process, focusing on best practices that improve candidate fit and organizational effectiveness. Technological advancements, changing workforce demographics, and evolving employer branding strategies have dramatically changed the recruiting landscape. Using a mixing approach, this study evaluates the current practices of many companies by combining quantitative data and qualitative data.The structured interviews of the candidate's surveillance tools, predictive analysis, and the improvement of the selection process are emphasized by major conclusions. He also emphasizes the importance of the employer and the experience of candidates who attracts the best talent, and the evaluation methods such as feedback loops and productivity measurements are optimized tactical adoption and are the goals of the organization. This is key to alignment so that a global strategy focused on data use and choice will promote more diverse and inclusive workplaces, in addition to improving workforce levels. The study concludes with a recommendation that educational institutions systematically evaluate their hiring practices to implement best practices and adapt to an ever-changing job market.

Instagram live-streamings: how does influencer–follower congruence affect Gen Z trust, attitudes and intentions?

Purpose Influencer marketing is nowadays an essential practice for companies wishing to establish a rapprochement with its customers and gain their trust. Building close relationships can be fulfilled through Instagram live-streamings. Drawing upon equilibrium theory and brand extension theory, this paper aims to determine the effect of influencer–follower congruence on trust, attitudes and intentions in Instagram live-streamings. Design/methodology/approach A survey was carried out on a sample of 330 Generation Z Instagram users exposed to a live-streaming of an influencer promoting a clothing brand on Instagram. A PLS analysis was performed to validate the proposed model. Findings Results revealed that influencer–follower congruence in a live-streaming promotes followers’ trust toward the brand. In addition, influencer reputation is found to reinforce this relationship. Moreover, results showed that brand trust mediates the effect of influencer–follower congruence on brand attitude. Besides, the latter turns out be a mediator of the relationship between brand trust and followers’ intentional reactions. Research limitations/implications The study has focused on one particular live-streaming as well as a particular influencer which reduces the generalizability of the results. Future research should therefore replicate the study with different stimuli. Furthermore, it would be interesting to manipulate influencer–follower congruence in an experiment to explore the effect of varying congruence levels on trust. Practical implications This paper highlights the importance of using live-streamings for brands, especially when Gen Z is targeted. This tool can be considered as very useful to establish a trust relationship with young consumers. Moreover, the study emphasizes on the importance of choosing influencers whose image is in line with that of their followers to establish close relationships with them and gain their trust. The findings also suggest that to further strengthen trust toward the influencer, the latter should benefit from a prior good reputation. Originality/value Despite abundance of research on communication strategies on Instagram, little has focused on live-streamings. Particularly, research on influencer–follower congruence is relatively rare. Thus, this study contributes to the understanding of the effects of influencer–follower congruence on followers of Instagram live-streamings and offers valuable theoretical and practical implications in this field.

Board Characteristics and Internal Control Risk Management in Urban Investment Companies: A Case Study of Guangxi Urban Investment Group

This study explores the relationship between board characteristics and internal control effectiveness and risk management practices in Chinese urban investment companies. Using a mixed research method combining questionnaire surveys and case studies, an empirical study was conducted on 104 urban investment companies, with the Guangxi Urban Investment Group as a case study. The study found that board characteristics are significantly and positively correlated with internal control effectiveness and risk management practices. Among these, the impact of board expertise is the most significant, followed by board independence and diversity. Board size is positively correlated with internal control effectiveness, but has no significant relationship with risk management practices. The study also found that company size has a moderating effect on the relationship between board characteristics and governance practices. This study provides theoretical and practical guidance for the corporate governance of urban investment companies, emphasizing the importance of improving the professionalism, independence and diversity of the board of directors. The study suggests that urban investment companies should adjust the composition of the board of directors according to their size and complexity, and adopt a comprehensive governance framework to integrate internal control and risk management practices. Future research can further explore the relationship between board characteristics, governance practices and company performance, as well as the impact of emerging technologies on the governance requirements of urban investment companies.

Examining The Sustainability Reporting Practices Of An Energy Company Using The Global Reporting Initiative Standards.

A GRI report was collected from a company website from 2016–17 to 2020–21 for the five companies. A content analysis was conducted to assess the extent of environmental disclosure. A disclosure index was created, a check list was created, and percentages were calculated to quantify adherence. Column charts are used for data visualization. The study aims to know how many energy companies disclosed their environmental practices and align with internationally recognized reporting standards.

The impact of onboarding practices on employee retention in the cruise industry

ABSTRACT This study investigates effective onboarding practices in the cruise industry, examining the interplay between onboarding, hospitality and seafaring occupations due to limited existing research. Using an exploratory mixed-method approach, the researchers employed insider and outsider perspectives to critically analyse employee challenges and company onboarding practices. The research, conducted through qualitative surveys and semi-structured interviews with purposive sampling, reveals that while companies generally provide a welcoming environment, there is a need for improvement in meeting expectations and providing detailed, structured information. The findings emphasise the importance of enhancing these areas to boost new crew members’ preparedness, confidence and satisfaction. Additionally, data highlights the critical role of managing expectations and satisfaction during preboarding, underlining the significant impact of effective communication on employee retention in this unique industry.

The perils of ‘tech for good’ lie in its politics of helping

Vexing political questions of power, inequality and coloniality permeate the tech sector and its growing use of global ‘virtual’ assembly lines that see them penetrate even refugee camps in efforts to extract value. As a response, tech companies have been expanding non-commercial activities within a presumed framework of humanitarianism, in part, trying to outweigh the negative implications of unjust business practices often characterised by third-party avoidance of responsibility. This commentary focuses on tech companies’ engagement with people in the Global South – not as recipients of tech beneficence – but as labourers who make tech possible. First, we document why companies are brought into humanitarian crises, and then we briefly chart examples of the practices of tech companies in the Global South. Then, we argue that ‘tech for good’, often presumed as altruistic, instead reproduces an expansive history of questionable corporate social responsibility efforts that sustain inequalities more than assuaging them. We conclude by reflecting on the impact of commodifying compassion for humanitarian helping and argue that tech companies should stop trying to ‘help’ through self-perceived altruistic activities. Instead, corporations should focus on remaking their core business practices in an image of justice, protection, and equal value creation, particularly in contexts characterised by vulnerability.

Анализ влияния нарушений требований безопасности на возникновение происшествий на предприятиях магистрального транспорта газа

The procedure of behavioral safety audit has successfully established itself in the practices of Russian and international companies in various industrial sectors. When conducting a behavioral safety audit, an auditor compares the observed conditions and employee’s actions with the established classifier based on the behavioral safety audit results report. In order to determine the relationship between hazardous actions of employees and dangerous conditions at their workplaces with the potential severity of accident consequences, a retrospective analysis has been conducted for the study, where the root causes of 411 accidents that occurred at main gas transportation enterprises have been compared with violations of safety requirements using 33 criteria of the behavioral safety audit. During the discriminant analysis, canonical discriminant functions and centroids have been determined, the coefficient of canonical correlation and the values of Wilks' lambda criterion and F-criterion have been calculated, and standardized and structural coefficients have been identified. As a result of the study, 10 criteria of the classifier of the behavioral safety audit have been detected, whose violation significantly affects the determination of the potential severity of accidents; the degree and conditions of such impact within the context of the examined selection have been established and substantiated.

Improving Commitment among Employees with Human Resource Management Practices: Evidence from Insurance Companies

Developing a committed workforce is critical to the success of today's businesses. In this regard, this study aims to analyze the association of HRM practices on commitment among employees of Nepalese insurance companies. This study employs a descriptive research approach. 30 sets of questionnaires in each of the six insurance companies were distributed. The study reveals a positive and significant relationship between employee commitment and HRM practices in insurance companies. The results reveal that an effective and enhanced compensation plan is vital since it clarifies the staff's developing position and gives them a better long-term perspective. Organizing training and development events regularly for employees to improve their abilities, stimulate innovation, and improve performance is also critical for increasing employee commitment. Furthermore, companies should implement a successful system for performance reviews to assist employees in carrying out their obligations. Such practices ultimately help in improving employee commitment.

Does the issuance of green bonds promote green practices among peer companies? Evidence from China's listed companies

In China's green finance system, green bonds, which strive to achieve balanced development of ecological and economic goals, play a key role in promoting sustainable development. Using ESG data on Chinese listed companies from 2009 to 2022, this paper examines whether green bonds issued by companies encourage their peers to adopt green practices. And then, based on the multi-temporal Difference-in-Differences (DID) approach, this paper explores the underlying mechanisms and heterogeneous effects of this peer influence. The results show that green bond issuance has a significant positive impact on the green practices of peer companies, and its robustness has been confirmed through various tests. Peer effects are primarily driven by competition and access to information, which is particularly evident in highly competitive industries and companies with common institutional investors. In addition, the impact of green bonds issued by industry leaders or high-polluting enterprises will be greater. In order to promote sustainability in different business types and regions, specific policy implications are provided based on these insights: strengthening the green bond guarantee system, fostering market leadership, and implementing targeted regulations.

The net zero wave: identifying patterns in the uptake and robustness of national and corporate net zero targets 2015–2023

ABSTRACT Since the 2015 Paris Agreement, a growing number of states and firms have adopted targets to reach net zero emissions. These pledges vary significantly both in the timing of adoption and in robustness – measured by whether they adopt procedural best practices. We introduce a novel time-series dataset measuring the uptake and robustness of net zero targets of states and the world’s largest listed firms between 2015 and 2023. The new data allow us to identify patterns that speak to a key debate in the literature: what explains the rapid uptake of net zero targets by firms and countries? Descriptive inference yields several insights. First, the timing of net zero adoption by both states and firms strongly tracks international mobilization efforts, highlighting the importance of the United Nations (UN) process for target setting. Second, on average, firms set targets before countries. Third, there is an increase in some best practices for companies, such as setting interim targets and including Scope three emissions in targets, alongside a lack of progress in others, such as safeguards on the use of offsetting. Importantly, we do not find significant variation in timing or robustness of net zero pledges across firms in different sectors. For countries, early adopters tend to have more robust targets from the beginning than late adopters, suggesting the latter may be adopting more symbolic targets. In sum, our results show the rapid growth of the net zero wave, but also its limits in driving robust targets.

Learning-based framework for industrial accident prevention: fuzzy cognitive mapping approach

PurposeDespite efforts to improve safety management practices in industrial companies, major accidents seem to be inevitable. Many accidents still occur because companies are unable to learn from past occurrences due to ineffective incident and accident learning processes. This study proposes a learning-based framework for industrial accidents investigation and contributes to accident prevention research.Design/methodology/approachThe proposed learning process includes the analysis of the industrial accident using the Event Tree Analysis (ETA) method, capitalisation of causative factors using the Swiss Cheese Model (SCM), and finally modelling the relationships among the accident causative factors and analysing their causality using the Fuzzy Cognitive Mapping (FCM) technique and running learning scenarios.FindingsThe proposed learning process was applied to an industrial accident, and the results showed that human unsafe behaviours and unsafe supervision were the principal causative factors of the blowout accident.Practical implicationsThe proposed learning-based framework provides a structured approach for oil and gas companies to systematically analyse and learn from past accidents, enhancing their prevention strategies. Theoretically, the framework bridges the gap between theory and practice by demonstrating how established accident analysis methods can be combined and applied in a real-world industrial context.Originality/valueThe proposed learning process combines accident analysis and investigation techniques with simulations for an in-depth and robust learning-based framework for accident prevention.

Toward a novel Sustainability Transparency Index for improved governance in agri-food value chains: A comparative study of Finnish and Ukrainian companies

The paper addresses ESG-based disclosure and transparency measurement in the context of a comparative analysis of Finnish and Ukrainian agri-food businesses based on the Sustainability Transparency Index (STI) and Sustainable Development Goals (SDG). Based on the normalization method, SDG-related text mining, and qualitative text analytics, the sustainability information of the largest agri-food companies was traced. Among GRI, ISSB, and ESRS disclosure standards, only GRI 13 has clearly established SDG alignment with most material stakeholders’ requests. The results of the study give a snapshot of sustainability transparency in the agri-food business in 2023, where the indices of Finnish companies are higher than those of Ukrainian ones, with clear SDG 12, waste and water management priority compared to SDG 2 and sustainable agriculture in Ukraine. Regulatory recommendations based on a comparative analysis of sustainability disclosure in both countries include better alignment with EU (Finnish) benchmarks, reporting and assurance practices for Ukrainian companies, and the incorporation of recent EU sustainability disclosure approaches for Finnish companies. Acknowledgment Inna Makarenko gratefully acknowledges the support of the Academy of Finland (Decision 353888).  

The Influence of Audit Tenure, Audit Fee, and Institutional Ownership on Audit Delay: Study of Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange 2018-2022

ABSTRACT Purpose: This research aims to analyze the influence of audit tenure, audit fee, and institutional ownership on audit delay.Design/methodology: To do this research, the method chosen is quantitative. The sample used included 21 companies from various industries listed on the Indonesian Stock Exchange and data collected over five years, from 2018 to 2022. The logistic regression test is the analysis used.. Findings: The results showed that the probability values of audit tenure, audit fees, and institutional ownership were less than the significance level of 0.05, suggesting that the increase and decrease in the number of audits in tenure, audit fees, and institutional ownership were not large enough to indicate a significant influence on the audit delay proposed as a hypothesis.Practical implications: The author organized the diverse factors and findings inside the structured literature review, while this study, which focuses on Institutional Ownership and board governance, provides valuable insights into earlier studies. The writers guide academics, regulatory agencies, and company practices in this corporate governance topic.Originality/Value: This research is relatively new because it uses varying audit fees and various industrial sectors, which include various industrial sectors, so that the research results can be more acceptable.