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Measurement
Freedom comes in degrees. Can degrees of freedom be measured? If so, with what level of precision? Some thinkers see precise measurement as central... -
The metaphysics of financial performance in financial accounting
This paper argues that the metaphysics of financial performance in the conceptual framework employed by accounting standard-setters is incoherent:...
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Definition and Measurement of Sustainability and CSR: Circumstances of Perceptual Misalignments
Corporate responsibility (CSR) measurement is intimately linked to CSR definition, and the same can be said of sustainability. Yet, there is no... -
Impact of Corporate Culture on Environmental Performance
We examine the impact of corporate culture on environmental performance using a sample of 7199 firm-year observations over the period of 2002–2018....
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The quantification of intelligence in nineteenth-century craniology: an epistemology of measurement perspective
Craniology – the practice of inferring intelligence differences from the measurement of human skulls – survived the dismissal of phrenology and...
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Performance in the Workplace: a Critical Evaluation of Cognitive Enhancement
The popular debates about the future organization of work through artificial intelligence technologies focus on the replacement of human beings by...
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Signaling Effects of CSR Performance on Cross-border Alliance Formation
This study examines the effects of corporate social responsibility (CSR) performance of Chinese firms on the formation of cross-border alliances with...
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Doing Good and Doing Well? CSR Climate as a Driver of Team Empowerment and Team Performance
The establishment or nurturing of a supportive organizational climate encompasses various activities rooted in ethical commitments. This study...
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Goodwill Hunting: Why and When Ultimate Controlling Owners Affect Their Firms’ Corporate Social Responsibility Performance
Researchers have long been interested in how owners affect firms’ corporate social responsibility (CSR) performance. However, owners face diverging...
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Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement
Although the importance of measuring and reporting the social and environmental impact of organisational action is increasingly well recognised by...
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Managers’ Approach to CSR and Its Relation with Firm Performance
Managers' attitudes towards CSR are an important factor influencing activities undertaken by enterprises. Managers may view CSR activities from a... -
Top Managers’ Rice Culture and Corporate Social Responsibility Performance
Ecological psychology regards culture as a response to the demands of the environment. As rice farming in history has significantly influenced the...
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Carrot or Stick? CSR and Firm Financial Performance
In this study, we propose and test the relationship between CSR and firm financial performance, how this relationship differs between firms led by...
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Performance Pressure and Employee Expediency: The Role of Moral Decoupling
Although performance pressure has desirable consequences, there is evidence that it can produce unintended outcomes as employees tend to engage in...
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Green pays off: the impact of corporate carbon strategies on corporate financial performance
As climate change continues to be a pressing issue affecting businesses, firms are taking proactive measures by integrating carbon considerations...
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A Functional Model of Social Loafing: When and How Does Social Loafing Enhance Job Performance?
Many previous studies have documented the detrimental effects of social loafing on others ( inter personal impacts) at the between-person level....
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Effect of medical researchers’ creative performance on scientific misconduct: a moral psychology perspective
BackgroundIn recent years, some researchers have engaged in scientific misconduct such as fabrication, falsification, and plagiarism to achieve...
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Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?
This paper aims to investigate the current state of play on Environmental Social and Governance (ESG) integration and check the validity of the...
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Do corporate governance dynamics drive performance of state-owned and non-state-owned enterprises? An Indian perspective
The current study examines how corporate governance ( CG ) affects the business performance of state-owned enterprises (SOEs) and non-state-owned...
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A Holistic Perspective on Social Performance in Social Enterprises: Disentangling Social Impact from Operational Sustainability
Drawing on the existing literature, we differentiate between social impact, operational sustainability, and—as an aggregate concept—social...