Suchergebnisse

AbstractThis paper provides evidence that CSR (corporate social responsibility) forums and networks such as the United Nations Global Compact Local Network (UNGC), non‐governmental organizations (NGOs) such as the World Wide Fund (WWF) for Nature, and CSR standards such as International Organization for Standardization (ISO) 14000 play a significant role in driving CSR disclosure, using data from publicly quoted companies in Pakistan. The role of CSR‐promoting institutions in enhancing capacity can provide a key explanation for the previously noted differences in disclosure patterns between developed and developing countries, on the one hand, and the improved disclosure in developing countries linked to the development of such institutions, on the other. Academically, this research demonstrates the vital importance of CSR‐promoting institutions, and the related normative isomorphism logics, for CSR disclosure in lower‐income countries, which have previously been assumed to largely lack such institutions. In practical terms, the significant relationship between CSR‐promoting institutions and CSR disclosure suggests that we need stronger policies to encourage the development of such institutions. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

The present study was conducted in Quetta district Balochistan province so as to determine the perception of the respondents about causes and consequences of child labor in Balochistan province. The sample size was 100 family units selected by using the simple random sampling. Somehow (40%) of the respondents fall in the age categories of 41 to 50 years, followed by 30% of the family units who were in the age categories of 50 and above years. More than half 52% of the respondents were illiterates and the other (14%) of the respondents had primary level of education. The result is further expressed that the other 20% of the male respondents were of the view that the retail trade, cycling repairing and carpet business important child labor route respectively. While 20% of the female respondents revealed that they are cycling repairing and carpet business important child labor route respectively at Quetta district. Children are the assets of any nation without their contribution in the developmental process can be null and void, therefore it should be recommended that government must take stern action against the child labor at grass-root level to eliminate the child labor in the community or society.

AbstractBased on a survey and content analysis of 76 empirical research articles, this article reviews the factors driving Corporate Social Responsibility (CSR) disclosure in both developed and developing countries. We find that firm characteristics such as company size, industry sector, profitability, and corporate governance mechanisms predominantly appear to drive the CSR reporting agenda. Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in disclosing CSR information. In developing countries, CSR reporting is more heavily influenced by the external forces/powerful stakeholders such as international buyers, foreign investors, international media and international regulatory bodies (e.g. the World Bank). Furthermore, in contrast to developed countries, firms in developing countries perceive relatively little pressure from the public with regards to CSR disclosure. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

AbstractThis research examines the influence of sustainability governance attributes such as the sustainability department, sustainability committee, sustainability officer, sustainability policy, sustainability strategy, and sustainability assurance on comprehensive CSR reporting. Content analysis of corporate annual reports and sustainability reports of 280 non‐financial listed companies in Pakistan was used to determine comprehensive CSR reporting score and to capture sustainability governance attributes. Multivariate regression analysis technique was used to test the relationships. The results revealed that all the sustainability governance mechanisms except the sustainability officer and the sustainability department positively influenced comprehensive CSR reporting. This study highlights the usefulness of implementing sustainability governance mechanisms in promoting comprehensive reporting in developing countries and sets implications for shaping future CSR‐related policies and practices. This research extends the literature on the importance of internal corporate governance mechanisms in driving sustainability reporting agenda by providing empirical evidence in favor of sustainability governance mechanisms in improving comprehensive reporting in developing countries.

Purpose: The study empirically analyzes the moderating role of government support policy on the relationship between entrepreneurial orientation, technology orientation and performance of small and medium enterprises (SMEs) in northeast Nigeria. Design/Methodology/Approach: The paper adopts quantitative survey method using structured questionnaires, data was collected from 240 SME owner-managers in northeast Nigeria. The data collected was analyzed using Partial Least Squares PLS-SEM. Findings: The findings of the study indicates a significant positive relationship between EO, TO and Performance of SMEs. Additionally, the outcomes of the study authenticate that government support policy moderates the relationship between EO, TO and performance of SMEs in Nigeria. Implications/Originality/Value: The study have practical implication for government, policy makers, regulators, SMEs owner-managers and other stakeholders to recognize government support as it affects SMEs performance. The study further add to the frontier of knowledge on the importance of GSPs in strengthen the relationship between the variables and SMEs performance. This is the first study that focuses on testing the moderating role of government support policy on the relationship between entrepreneurial orientation, technology orientation and SMEs performance in Nigeria.