Sustainable development carbon pricing initiative and voluntary environmental disclosures quality

Although corporate environmental disclosures have been researched extensively, empirical evidence regarding the indirect impact of carbon pricing on firms' voluntary disclosures is scarce. The objective of this study is to identify the indirect impact of carbon pricing initiatives on the voluntary environmental disclosures (VEDs) of electricity generating companies, analyzed through the lens of institutional theory. This study adds to the growing literature on the determinants of VED, investigating the impact of adoption of the Global Reporting Initiative and ISO 14001 on VED. Secondary data were collected from 2015 annual reports and/or standalone sustainability reports of electricity generating companies from 53 countries around the world. Content analysis approach was adopted for measuring the extent of the quality of VED. Findings of multiple regression analysis suggest that there is an indirect institutional impact of carbon pricing on the quality of VED. This study also finds that, as the form of nongovernment guidance, the Global Reporting Initiative adoption and ISO 14001 certification also have an institutional influence on the VED. VED is also affected by company size although this study reveals no significant relationship of leverage with VED.     

Post-construction evaluation of traffic forecast accuracy

This research evaluates the accuracy of demand forecasts using a sample of recently-completed projects in Minnesota and identifies the factors influencing the inaccuracy in forecasts. Based on recent research on forecast accuracy, the inaccuracy of traffic forecasts is estimated as the difference between forecast traffic and actual traffic, standardized by the actual traffic. The analysis indicates a general trend of underestimation in roadway traffic forecasts with factors such as roadway type, functional classification and direction playing an influencing role. Roadways with higher volumes and higher functional classifications such as freeways are underestimated compared to lower volume roadways and lower functional classifications. The comparison of demographic forecasts shows a trend of overestimation while the comparison of travel behavior characteristics indicates a lack of incorporation of fundamental shifts and societal changes.     

Does leadership matter? Leadership styles,family supportive supervisor behaviour and work interference with family conflict

Abstract

Based on transformational leadership and social support theories, we examined the direct effects of transformational and transactional leadership on work interference with family (WIF) conflict and family supportive supervisor behaviour (FSSB) as mediator. Using organisational support theory, we examined perceived organisational support (POS) as a moderator. Survey data were collected from 368 managers in Sri Lanka. The results show that transactional and transformational leadership positively relate to FSSB and transformational leadership negatively relates to WIF conflict. In addition, transformational leadership augments the effect of transactional leadership on FSSB. While FSSB mediates the effect of transactional leadership on WIF conflict, it only partially mediates the effect of transformational leadership on WIF conflict. However, the negative relationship reported between transformational leadership and WIF conflict changes into a positive relationship when FSSB is introduced as a mediator. This suggests that transformational leadership has a positive and negative impact on WIF conflict simultaneously. Finally, contrary to expectations, POS does not moderate the effect of FSSB on WIF conflict.     

The interactive effects of leader–member exchange,gender and spouse's gender role orientation on work interference with family conflict

Based on social support and gender role theories, we examined the direct and interactive effects of leader–member exchange, gender and spouse's gender role orientation on work–family conflict. Survey data were collected from matched dyads from 185 dual-earner couples in Sri Lanka. The results show that leader–member exchange is negatively related to work interference with family. There is also support for crossover effects among couples such that individuals with spouses who have a traditional gender role orientation experience greater work interference with family conflict. Finally, there is a three-way interaction such that a spouse's gender role orientation moderates the relationship between leader–member exchange and work interference with family conflict differently for men and women.