Asbtract Purpose the main objective of this article is to check whether the relationship between corporate social responsibility activities and employee commitment is mediated by the existence of two other attitudinal variables of workers: intrinsic motivation and trust towards the organisation....

Das 1. Symposium für Ökonomie im Gartenbau fand am 27. November 2013 in der Paulinerkirche in Göttingen statt. Es wurde als Kooperation der Georg-August-Universität Göttingen, des Thünen- Instituts für Betriebswirtschaft und des Agrarkompetenznetzes WeGa durchgeführt. Die Veranstaltung...

This paper explores the implication of within-firm labor heterogeneity for firm performance through the lens of employee political ideology. Using individual campaign donation information to capture political ideology, I find that political ideology conflicts, both those within employees and...

After fitting a topic model to 79,597 COVID-19-related paragraphs in 11,183 conference calls over the period January to April 2020, we obtain measures of firm-level exposure and response to COVID-19 for 3,019 U.S. firms. We show that despite many different ways through which COVID-19 affects...

This paper argues that employers should adopt practices that provide employees with opportunities to exercise voice. Time and time again, we see corporate scandals that could have been avoided if employees were encouraged to speak up when they saw problems in the workplace. Recent scandals...

This paper examines conflict minerals disclosure (CMD) as mandated by the Dodd-Frank Act. We rely on a thorough content analysis conducted by the Responsible Sourcing Network on a sample of 122 firms that filed CMDs with the SEC in 2015. We document that firms with long-term oriented incentives,...

Culture as a metaphor for sense making is only assessed. Culture as a variable is measured either in terms of language, artifacts and symbols, pattern of behavior, espoused values, and beliefs and assumptions or in terms of individualism, power distance index, masculinity, uncertainty avoidance...

This paper explores an increasingly prevalent element of board-level commitment to sustainability. We propose a theoretical framework under which the existence and associated actions of board-level sustainability committees are motivated by shared value creation, where the interests of a diverse...

This chapter describes the concept of integrated reporting, provides a brief history of its development, reviews the current state of practice, presents a strategy for institutional change that will accelerate the adoption of integrated reporting in order to meet the five-year objective, and...

A key aspect of the governance process inside organizations and markets is the measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices and valuations. Specifically, we...