Board of director attributes: effects on financial performance in SMEs

International Entrepreneurship and Management Journal - This paper analyses the relationship between board of director (BoD) attributes and financial performance in small and medium-sized...     

The HR ecosystem framework: Examining strategic HRM tensions in knowledge-intensive organizations with boundary-crossing professionals

In this article, we use Snell & Morris' (2021) new HR ecosystem framework to empirically examine strategic fit and alignment tensions for knowledge-intensive organizations and professional knowledge workers. Rich data were collected through in-depth interviews with 75 members of faculty engaged in knowledge-intensive work for Business and Management Schools (B&M), and the analysis of strategy documents. The application of the framework enables us to contribute to dynamic capabilities theory and SHRM in four ways. Firstly, drawing on the findings, we propose an adapted HR Ecosystem framework for analyzing knowledge-intensive organizations, which incorporates tensions across the four subsystems of an HR ecosystem (strategy, capabilities, composition, and cultures). These tensions are shaped by interactions within and between levels (meso, macro and micro) and ecosystems. Secondly, our findings underscore the need for knowledge-intensive organizations to engage with a plurality of collaborative and competing internal and external stakeholder interests, including those of knowledge workers who constitute key organizational stakeholders. Thirdly, our analysis shows how the views and behaviors of internal organizational stakeholders are affected by ecosystem dynamics within and beyond the physical boundaries of an organization. Fourthly, we reveal how conflicting organizational cultures connect with other HR ecosystem subsystems to constrain collegialism and cohesion. By evidencing how knowledge-intensive organizations are in a constant flux of alignment and misalignment, the article demonstrates the value of the HR ecosystem framework in examining and informing SHRM in organizations in other industries.     

Assurance of corporate social responsibility reports: Does it reduce decoupling practices?

Recent research shows the existence of a selective corporate social responsibility (CSR) disclosure strategy that creates a gap between CSR disclosure and actual performance. These CSR decoupling practices compromise the credibility of CSR reports and have triggered a demand for the adoption of credibility enhancement mechanisms, such as adherence to the global reporting initiative (GRI) reporting guidelines, and the external assurance of CSR reports. The effectiveness of such mechanisms is not clear, however. This paper draws on legitimacy theory and addresses the issue of symbolic versus substantive use of assurance, and compliance with GRI reporting standards, by analysing their effect on CSR decoupling using an international sample of 1,939 companies (15,219 observations from 2002 to 2017). Analysis of a sub-sample of 708 firms (3,730 observations from 2011 to 2017) also shows that the application of GRI guidelines and the specific characteristics of the assurance provider—accountant, experience and specialisation—reduce CSR decoupling practices. The results provide researchers, managers, assurance providers, investors, stakeholders and regulators with additional insight into the value of the external assurance of sustainability reports and have important managerial and policy implications.