ISSN 1995-459X print E-ISSN 2312-9972 online ISSN 2500-2597 online English
Editor-in-chief Leonid Gokhberg
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2023. vol. 17. No. 2
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Editorial note
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5–7
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The introductory paper of this special issue examines general issues of synthesizing the corporate strategies with the sustainable development goals (SDGs), as well as knowledge generation and adoption of new technologies to achieve SDGs. In the next section of this editorial, we summarise the eight papers included in this special issue. We conclude the editorial by offering insights for future research in this area. |
Strategies
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9–20
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In recent years, governments and investors globally are compelling major corporate organizations to disclose important environmental, social and governance (ESG) issues. The continued flatlining of ESG reporting quality has led some parties to call on policymakers to take advantage of the distinct contextual pressure from external stakeholders to improve corporate ESG commitments. However, the relationship between external stakeholders and ESG disclosure remains ambiguous, both theoretically and empirically. Grounded in stakeholder theory, legitimacy theory, resource-based theory, and slack resource theory, this article reconceptualizes Ullmann’s 1985 model of corporate social performance to present a novel conceptual framework to examine the external stakeholders-ESG disclosure relationship. This article contributes to the literature by illustrating the mediating effect of the strategic posture and the moderating effect of corporate financial performance on corporate ESG discourse perpetuated by powerful stakeholders. |
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21–34
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Universities play a crucial role in training and educating future businesspeople to comprehend sustainable thinking holistically. This demonstrates the importance of preparing the next businesspeople about students’ factual knowledge, practical skills, and responsibility towards sustainability. The aim of this research is to identify economic students, think about corporate strategy planning towards sustainability, and understand and reconcile the different sustainability perspectives. This study examined 534 economic students’ ideas in Can Tho City, Vietnam, and 102 scholars, opinions (international and local scholars and transporter/logistics) toward sustainable business practices. It was revealed that students in general are highly aware of the principles of sustainable development, ready to implement them in practice during business planning, and some aspects are even more important than experts. With the help of matrices of factor analysis four alternative realistic patterns of corporate strategies for sustainable development, with appropriate recommendations for their implementation were compiled. They can serve as a basis for decision-making by current and future entrepreneurs in the formation of their own business plans. |
Behavioral Economics
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36–48
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Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a survey was implemented among company employees who are involved in the preparation and submission of filings to Suruhanjaya Syarikat Malaysia (SSM). Results indicate that incentives strengthen the positive relationship between XBRL filing intention to use and usage behavior. The study also discovered that intent to use significantly impacts XBRL filing behavior. Compared to perceived usefulness, perceived ease of use was found to have a greater influence on XBRL filing intention. Perceived ease of use was also found to be a significant indicator of XBRL filing perceived usefulness. The result of this study provides guidelines for incorporating XBRL technology into the practices of government authorities and policymakers. The study’s findings can also be used to develop strategies to encourage filers to submit voluntary filings using the XBRL platform. |
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49–60
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This paper investigates middle managers’ resistance to digital transformation initiatives and suggests strategies for overcoming such resistance using the example of a major Russian transportation company. This study employed a mixed-methods approach to assess middle managers’ values and to identify patterns of resistance behavior. The case studies further illustrate the resistance of middle managers and how the company under study responded to these incidents. The findings reveal a significant relationship between employees’ attitudes toward routine and their resistance to digital transformation. Managers with high scores in tradition, conformity, security, and power values, as well as a strong positive attitude toward routine, were more resistant to change. Conversely, those with high scores in universalism, self-direction, and stimulation values were more open to change. By addressing the values and concerns driving middle managers’ attitudes, organizations can better support them in overcoming resistance to digital transformation. The study also offers practical strategies for aligning digital transformation efforts with middle managers’ values, thereby fostering a more positive attitude toward change and facilitating successful implementation. |
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61–68
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The concept and principles of good governance are recognized by many countries as a key condition for the effective implementation of large-scale projects, ensuring economic growth, and improving the welfare of the population. However, approaches to its implementation depend on many factors, primarily the cultural context of a particular country. In this article, using the example of the management of the construction sector in Malaysia, the perception of stakeholders of this concept and the practices of its application are analyzed. Of the considered components of this model, the respondents most often singled out the effective organization of managing complex processes and multi-level relationships between the components of the system, strict adherence to the rules, and transparency and conscientiousness in the performance of duties. This study shows where good governance information campaigns need to be improved to reach their full potential. |
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69–80
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This study investigates the influence of the Big Five personality traits which include extraversion, agreeableness, conscientiousness, neuroticism, and openness in molding the adoption intention of consumers regarding electric vehicles (EVs) in India. This study also looks at Behavioral Economics as an explanatory theory on the diffusion of electric vehicles in India. The study comprised two stages. In the first stage, 150 users and non-users of electric vehicles were surveyed. Results pointed to a significant effect of all Big Five personality traits on adoption intention, with the exception of the trait of neuroticism. There was no significant difference in the adoption intention based on the differences in personality traits between men and women. In the second stage, the study used an expert-opinion based survey that was conceptualized based on the Diffusion of Innovation theory combined with the idea of memetics in new product diffusion. The results from the first stage of the research were bolstered by the fact that the second stage indicated that product attributes influencing diffusion would have a negative influence on adoption intentions of persons with high neuroticism. The study provides useful insights into consumer behavior based on personality for marketers of electric vehicles and policymakers interested in bringing about sustainable consumption practices. |
Green Management Models
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82–94
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The ever-increasing threat of global climate change, environmental pollution, and the destructive impact of human activities highlight the need for more detailed research into tools to increase a country’s environmental sustainability. In addition, it promotes the search for additional sources of funding for these activities. For developing countries, one of the main sources of environmentally sustainable development is international bank financing. Therefore, this study aims to analyze how international green banking affects the environmental sustainability of developing countries. For this purpose, the data series were compiled for the period of 2010 to 2020. The annual data for panel regression analysis are retrieved from the OECD and World Bank Open Data. The identified effects can be useful for government officials in terms of determining the benefits of using international green banking for gaining environmental sustainability. |
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95–105
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The introduction of a culture of environmental responsibility is becoming not just a branding tool, but also an important factor in business development. This article explores the possibility of increasing the environmental performance of companies through green methods of personnel management using the example of Iranian car manufacturers. The study combines survey and correlation-analytical methods. The study reveals that the improvement of green methods of human resource management, covering such aspects as recruitment, training, and performance management, has a positive and significant impact upon the environmental performance of companies. The effectiveness of these activities increases with the use of new technologies such as learning management systems (LMS), cloud computing, and artificial intelligence. The application of green methods in personnel management stimulates the implementation of a corporate strategy of sustainable development and opens new career opportunities for employees. The benefits for the companies lie in the improvement of corporate image, the growing demand for their products, the improvement of production safety, and, consequently, that of the internal organizational climate. |
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