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91.
Anna Pistoni Lucrezia Songini Oriana Perrone 《Journal of Management and Governance》2016,20(3):655-685
This paper aims to analyse “how” and “why” a company engages in CSR and sustainability. The “how” concerns the features of the firm’s CSR and sustainability approach, defined in terms of a firm’s strategy (implemented issues, initiatives and activities) and organization (organizational structures and roles and managerial systems adopted). The “why” refers to the key determinants, both internal and external, of CSR and sustainability. Finally, how the firm’s CSR and sustainability approach evolves over time and the relation between CSR determinants in various stages of the CSR evolutionary path are also investigated. The research method is based on the longitudinal analysis of a case study concerning a large multinational company operating in the telecommunications industry in Europe. The analysis of the case study shows that sub-cultural differences in the approach to CSR and sustainability may occur across hierarchical levels and functional units. Moreover, embedding CSR and sustainability principles doesn’t follow a linear and continuous process, made by sequential stages. Indeed, it can be characterized by an up and down evolutionary path, based on different stages with a changing emphasis given to CSR and sustainability issues. Finally, we find that the firm CSR and sustainability approach is not an autonomous choice, but it is a consequence of the contingent role played by both the external and the internal drivers and by their relative importance during the company’s CSR history. 相似文献
92.
AbstractThe purpose of this research is to help reduce tensions in supply chain social sustainability (SCSS) decisions by providing a common global, contextual definition of social sustainability. This exploratory study utilised an inductive structured interview method to capture SCSS concept meanings. Those interviewed are from, have lived, and worked in developed economies, emerging economies and the base of the pyramid (BOP) economies. The results present a new global baseline definition of SCSS to inform theory and practice by finding that SCSS meanings differ not only between the different levels of economic development, but also within the levels as well. Culture, community and whether basic human needs are met all weigh into perspectives of what this concept is and should entail; a broad, contingent definition is most appropriate moving forward for sustainability planning and execution. Further research with stakeholders in more countries and communities is needed to validate our proposal. 相似文献
93.
Explaining the demand for structured financial products: survey and field experiment evidence 总被引:1,自引:0,他引:1
In many countries structured investment products are popular among retail investors. We explain the demand for these products
using unique field data where we let subjects freely design their “favorite” structured product. Results suggest that the
supply with capital protected products (guarantee certificates) might indeed be demand-driven. This does not seem to be the
case for other product categories where marketing and sales practices might play a more important role. In a survey among
financial practitioners we find furthermore that a demand for capital protected products can be explained by loss aversion
and saving motifs, e.g. for buying a house. 相似文献
94.
Nadine Schlömer-Laufen Rosemarie Kay Arndt Werner 《Zeitschrift für Betriebswirtschaft》2012,82(3):93-115
This paper examines the quality of the relationship between business managements and works councils in small and medium-sized enterprises and strives for answering the question, which factors determine the quality. As ownership is an important determining factor of the establishment of works councils in small and medium-sized businesses, especially the impact of ownership on this relationship has been investigated. Agency theory and stewardship theory give hints that the owner management can have different impacts on this relationship. In order to test these contradictory hypotheses we have estimated a Heckman selection model to investigate which factors determine the quality of the relationship between business managements and works councils. Our results based on data generated from a survey in small and medium-sized enterprises conducted by the IfM Bonn in the years 2005 and 2006 indicate that ownership has a negative influence on the establishment of works councils, but a positive one on the quality of the relationship between business management and works council. Thus, the hypotheses predicting the existence of stewardship behaviour among owners and the existence of agency behaviour among managers can be confirmed. 相似文献
95.
Birgit Beinsen 《Review of Managerial Science》2016,10(4):801-829
This paper provides a signaling explanation for benefits of conservative accounting in a debt contracting setting. It develops a model in which firms want to finance more or less risky projects through debt, which is private information. Creditors price the risk on average riskiness, which implies a relatively high interest rate for low-risk firms. These firms can signal their low-risk type by implementing a conservative accounting system. The accounting signal is used in a debt covenant that stipulates early repayment in case of a bad signal. Thus, the low-risk firms benefit from a lower interest cost, but at the cost of higher risk of being forced to liquidate a profitable project. The analysis establishes conditions for separating and pooling equilibria and determines their individual and social welfare implications. It shows that conservative accounting by low-risk firms can even increase social welfare if it mitigates underinvestment. 相似文献
96.
97.
Peter Gomber Jascha-Alexander Koch Michael Siering 《Zeitschrift für Betriebswirtschaft》2017,87(5):537-580
Since decades, the financial industry has experienced a continuous evolution in service delivery due to digitalization. This evolution is characterized by expanded connectivity and enhanced speed of information processing both at the customer interface and in back-office processes. Recently, there has been a shift in the focus of digitalization from improving the delivery of traditional tasks to introducing fundamentally new business opportunities and models for financial service companies. Digital Finance encompasses a magnitude of new financial products, financial businesses, finance-related software, and novel forms of customer communication and interaction—delivered by FinTech companies and innovative financial service providers. Against this backdrop, the research on finance and information systems has started to analyze these changes and the impact of digital progress on the financial sector. Therefore, this article reviews the current state of research in Digital Finance that deals with these novel and innovative business functions. Moreover, it gives an outlook on potential future research directions. As a conceptual basis for reviewing this field, the Digital Finance Cube, which embraces three key dimensions of Digital Finance and FinTech, i.e., the respective business functions, the technologies and technological concepts applied as well as the institutions concerned, is introduced. This conceptualization supports researchers and practitioners when orientating in the field of Digital Finance, allows for the arrangement of academic research relatively to each other, and enables for the revelation of the gaps in research. 相似文献
98.
Oliver Schnittka Alexander Himme Dominik Papies David Pellenwessel 《Zeitschrift für Betriebswirtschaft》2017,87(7):943-984
Firms regularly terminate sponsorships, even without publicly known misconduct by the sponsee such as athlete doping. Consumer reactions to these sponsorship terminations by firms have not been studied despite being a regular occurrence. Using a set of experimental studies, this paper analyzes consumer reactions to these sponsorship terminations (i.e., early and non-renewal) that were not caused by a sponsee’s misconduct, the underlying process that causes the reactions, and the role of several moderating factors (trust, power balance, and locus of control). Our findings reveal that sponsorship terminations have a negative effect on sponsors’ brand images—particularly early terminations that occur before the end of a contract—because consumers perceive these sponsorship terminations as unfair. The results also suggest that a termination is particularly harmful for the sponsor’s perceived fairness if the sponsor is powerful and if the termination decision is under the sponsor’s control. Further, the termination effect is particularly strong for firms that consumers trust. 相似文献
99.
Moritz Geisreiter 《Organisationsberatung, Supervision, Coaching》2018,25(2):229-238
The longstanding focus of elite athletes on top sports entails disadvantages hampering their later entry to the world of work. In order to successfully contribute their outstanding personality traits to a later job, athletes are thus particularly required to care for their employability. Contributing to this, the author carried out a competency balancing with top athletes. This coaching method significantly decreased the athletes’ need for self-information. Evaluation further showed indications of increased clarity and certainty of occupational goals as well as work satisfaction. 相似文献
100.
Kirsten Nazarkiewicz 《Organisationsberatung, Supervision, Coaching》2018,25(1):21-39
Looking at the articles and books published in German and English it becomes obvious that intercultural coaching has become a field of expertise just as leadership or conflict coaching. However, the developments in the scholarly debate about intercultural and cross-cultural communication have not expanded into coaching. To avoid constrictions coaching needs to be combined systematically with a dynamic and cohesive notion of culture. Inspired by the theories of transformative learning and the sociology of knowledge three methodological meta-perspectives are introduced to reflect and use cultures in coaching. A practical coaching example illustrates how these culture reflexive perspectives can be handled. Lastly, coaching itself needs to be considered as a culture bound format. 相似文献