The impacts of perceived moral obligation and sustainability self‐identity on sustainability development: A theory of planned behavior purchase intention model of sustainability‐labeled coffee and the moderating effect of climate change skepticism

This study sought to elucidate the antecedents that may influence the effect of people's purchase behavior on the Earth's sustainable development. It included people's perceived moral obligation and sustainability self‐identity in the theory of planned behavior (TPB) model to investigate attitudes among the Taiwanese public's attitude toward purchasing sustainability‐labeled coffee and their purchase intentions. The moderating effect of climate change skepticism is also considered in this study. A total of 745 nationwide and self‐reported questionnaire valid data was collected in Taiwan. Hierarchical and moderated regression analysis results indicated that the components of the TPB model had positive influences on the public's purchase intention. The public's perceived moral obligation and sustainability self‐identity, proposed for inclusion in the TPB model, had significant and positive influences on purchase intention. The extended TPB model has higher explanatory power than that of the original model. The positive relationship between sustainability self‐identity and intention to purchase sustainability‐labeled coffee was moderated by climate change skepticism. This study provides marketers and the players in the supply chain with a comprehensive framework for understanding the influence of perceived moral obligation and sustainability self‐identity on purchase intention toward sustainability‐labeled products. In addition, this study responds to a call for a more thorough investigation of the effect of people's skepticism about climate change in the context of ethical and sustainable consumption decision‐making processes.     

The Impact of Organizational Culture and Reshaping Capabilities on Change Implementation Success: The Mediating Role of Readiness for Change

abstract    It was hypothesized that employees' perceptions of an organizational culture strong in human relations values and open systems values would be associated with heightened levels of readiness for change which, in turn, would be predictive of change implementation success. Similarly, it was predicted that reshaping capabilities would lead to change implementation success, via its effects on employees' perceptions of readiness for change. Using a temporal research design, these propositions were tested for 67 employees working in a state government department who were about to undergo the implementation of a new end-user computing system in their workplace. Change implementation success was operationalized as user satisfaction and system usage. There was evidence to suggest that employees who perceived strong human relations values in their division at Time 1 reported higher levels of readiness for change at pre-implementation which, in turn, predicted system usage at Time 2. In addition, readiness for change mediated the relationship between reshaping capabilities and system usage. Analyses also revealed that pre-implementation levels of readiness for change exerted a positive main effect on employees' satisfaction with the system's accuracy, user friendliness, and formatting functions at post-implementation. These findings are discussed in terms of their theoretical contribution to the readiness for change literature, and in relation to the practical importance of developing positive change attitudes among employees if change initiatives are to be successful.     

Small and Medium‐Sized Enterprises and Sustainability: Managers' Values and Engagement with Environmental and Climate Change Issues

This article reports on an in‐depth, qualitative study into the pro‐environmental engagement of small businesses in the east of England, with respect to climate change in particular. Managers of environmentally pro‐active small businesses were asked about the pro‐environmental measures they had implemented in their firms, their motivations for doing so, and their understanding of climate change. The managers in this study had a relatively good understanding of environmental issues in general and climate change in particular, and had implemented a range of pro‐environmental measures in their firms. Their understanding of climate change was a holistic one, which sat within their overall understanding of environmental and social issues. While economic arguments and external pressure played a role in their pro‐environmental engagement, perhaps the most notable motivation for managers in this study to engage with environmental and climate change issues was personal values and beliefs. Environmentally engaged managers exhibited an internal locus of control. Some of these findings contrast with the views of key informants in local government and business advice organisations, who tend to emphasise the business case and cost arguments when trying to encourage small businesses towards greater environmental engagement. These findings suggest that public policy and business advice in this area should perhaps focus more strongly on personal values and a sense of being able to contribute to environmental protection in their engagement with small businesses. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.     

The influence of managers' awareness of climate change,perceived climate risk exposure and risk tolerance on the adoption of corporate responses to climate change

Uncertainties posed by climate change limit companies' ability to understand implications of global warming on business and society at large, hampering the adoption of tangible organizational responses to climate change. Understanding climate action thus requires to investigate influential factors of decision-making under uncertainty, which implies acknowledging managerial interpretations and perceptions about climate issues. Drawing insights from the literature on climate inaction and from corporate sustainability literature, the present study examines awareness of climate change and perceived exposure to climate risks as antecedents of corporate responses to climate change, drawing on a survey of managers of Italian manufacturing companies. In addition, the study tests the moderation of risk tolerance on the relation between perceived climate risk exposure and climate action, suggesting that risk attitudes are a significant factor of decision-making under climate uncertainty. The results support the hypothesis of the model and thus provide several contributions to the literature on business and climate change. Managerial implications and avenues for future research are also discussed.     

Why Do Employees’ Perceptions of their Organization's Change History Matter? The Role of Change Appraisals

In this article, we identify employees’ change history in an organization as a key antecedent of their appraisals about organizational change (i.e., threat, harm, and challenge). We argue that these change appraisals are associated with psychological contract violation, which in turn is associated with intentions to leave the organization, and, ultimately, with voluntary employee turnover. In 2009, we collected data over three measurement periods from 252 full‐time, permanent employees from a manufacturing organization in the Philippines that was just about to undergo an organizational‐wide restructuring. At Time 1 (T1, the change announcement), employees completed a survey assessing their change history in the organization and change appraisals. At Time 2 (T2, six months after the announcement), employees completed a survey assessing psychological contract violation and turnover intentions. Two years later (Time 3, T3), we collected data on voluntary employee turnover. Results suggest that a poor change history in an organization was negatively associated with challenge appraisals and was positively associated with threat and harm appraisals. Challenge and harm appraisals were significantly associated with psychological contract violation. These appraisals, in turn, were associated with turnover intentions and, ultimately, with voluntary employee turnover. In addition, T1 threat appraisals were directly positively associated with T3 voluntary turnover. Theoretical and practical implications are discussed. © 2016 Wiley Periodicals, Inc.     

ORGANIZATIONAL CULTURE AS RELATED TO INDUSTRY,POSITION AND PERFORMANCE: A PRELIMINARY REPORT[1]

Reliable procedures for the measurement of organizational culture are necessary if the ideas developed in popular and scholarly literature are to be tested. A review of recent writings was the basis for defining 14 aspects of organizational culture. A questionnaire developed to capture these aspects was completed by those working in a diverse collection of business organizations. Industry and organizational position had a strong association with perceived work context, work values, and work beliefs. One industrial corporation, frequently cited as ‘excellent’, was not distinctive in terms of these measures. The results suggest that unless statements about organizational culture reflect differences related to industries and organizational, technical or task requirements, they are unlikely to be accurate.     

社会交换视角下组织支持感跨界增益的情感性路径研究

随着经济的快速发展,员工在追求事业成就的同时,也越来越关注工作与家庭的平衡。过往有关工作领域支持性角色资源跨界影响工作-家庭增益的研究中较少关注个体对资源的情感性评估和给个体心理资源带来的改变。本文采用问卷调查法获取了443名在职企业员工的样本数据,探讨了组织支持感影响工作-家庭增益的情感性路径。结果表明:组织支持感显著正向影响工作-家庭增益;组织认同和核心自我评价分别在组织支持感与工作-家庭增益的关系中起部分中介作用,诠释了组织支持感跨界增益的多重中介路径。本文为管理者从社会交换视角理解工作家庭正向互动的过程提供了理论借鉴。管理者应将“组织、员工、家庭”视为一个更大的资源交换系统,从组织支持角度去促成员工工作与家庭的积极关系。     

中国网民关于气候变化的认知状况调查

极端恶劣天气给人类的生产生活带来了极其严重的影响,积极应对气候变化是当前国际社会共同关注的问题。应对气候变化不仅需要政府的积极努力,也需要广大公众的积极参与。而公众应对气候变化的积极性与他们对气候变化的认知程度呈正相关。本研究通过对3489名网民的调查,了解中国网民对气候变化的认知情况,有针对性地开展宣传教育活动,提高公众认知水平,有利于更好地实施节能减排计划,应对气候变化。     

基于GONE理论的LK公司舞弊动因分析与审计风险防范

继浑水发布做空报告后,LK公司于2020年4月自曝2019年年度审计期间发现相关业务数据巨额造假,引起社会广泛关注.企业战略,尤其是商业模式,已经成为管理层产生财务报表层次重大错报风险的重要诱因.文章以GONE理论作为工具来识别和预判财务舞弊的倾向和风险,解释了企业管理层进行财务舞弊的动因.做空机构基于企业战略层面的潜在风险,有针对性地采取手段并取得了有力证据.注册会计师行业应思考如何发挥职业判断在防范审计风险中的作用,尤其要克服认知偏差对保持职业怀疑的影响,同时应借鉴并改进审计程序,以有效降低审计风险.     

How do leaders' perceptions of organizational health climate shape employee exhaustion and engagement? Toward a cascading-effects model

Although researchers and practitioners increasingly focus on health promotion in organizations, research has been mainly fragmented and fails to integrate different organizational levels in terms of their effects on employee health. Drawing on organizational climate and social identity research, we present a cascading model of organizational health climate and demonstrate how and when leaders' perceptions of organizational health climate are linked to employee well-being. We tested our model in two multisource studies (N_{Study 1} = 65 leaders and 291 employees; N_{Study 2} = 401 leader–employee dyads). Results showed that leaders' perceptions of organizational health climate were positively related to their health mindsets (i.e., their health awareness). These in turn were positively associated with their health-promoting leadership behavior, which ultimately went along with better employee well-being. Additionally, in Study 1, the relationship between perceived organizational health climate and leaders' health mindsets was moderated by their organizational identification. High leader identification strengthened the relationship between perceived organizational health climate and leaders' health mindsets. These findings have important implications for theory and practice as they show how the dynamics of an organizational health climate can unfold in organizations and how it is related to employee well-being via the novel concept of health-promoting leadership.     

White‐collar reactions to job insecurity and the role of the psychological contract: Implications for human resource management

Are insecure employees actually less loyal to their companies, more concerned about their careers, and less willing to go the extra mile at work? Do employees who view job insecurity as a violation of their psychological contract have more severe reactions to being insecure? This article empirically examines these and other commonly held beliefs about the consequences of job insecurity among white‐collar employees. The critical role human resource professionals play in helping organizations to understand the consequences of actions that create job insecurity (i.e., restructuring) and finding ways to minimize negative outcomes is highlighted. © 2000 John Wiley & Sons, Inc.     

Board Effectiveness and the Voluntary Disclosure of Climate Change Information

This paper examines the relationship between board of directors' effectiveness and voluntary climate change disclosures. Since risk management and reporting fall under the board's responsibility, we relate board effectiveness to the firm's decision to voluntarily respond to the Carbon Disclosure Project (CDP) annual questionnaire as well as the quality of disclosures about climate‐change‐related risks and strategies to mitigate them. Our results show a positive association between board effectiveness and the firm's decision to answer the CDP questionnaire as well as its carbon disclosure quality. The paper contributes to the ongoing debate on the determinants of voluntary climate change disclosures. Our findings highlight the importance of the board of directors' role in enhancing the transparency and relevance of voluntary disclosures of climate change business impacts. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

Carbon Disclosure,Contextual Factors,and Information Asymmetry: The Case of Physical Risk Reporting

Abstract

The paper focusses on the reporting of climate change-related physical risks. Drawing on data from the CDP questionnaire for 717 European companies over three years (2011–2013) we find that information asymmetry is generally smaller when firms report about their physical risks. Furthermore, we find that reporting of a higher exposure to physical risks is associated with lower information asymmetry for firms falling under the regulation of the EU Emissions Trading Scheme, whereas for other firms the direction of the relationship reverses. We can rule out that our results are driven by other climate change-related risk disclosures and by disclosures about opportunities arising from climate change. This study is not only relevant because it attests the materiality of climate change-related physical risks. Moreover, we show how a contextual factor – in this study: whether a company falls under climate change-related regulation – moderates the direction of the relationship between reported information and information asymmetry.     

DIFFERENCES IN BELIEFS ABOUT WORK BETWEEN MANAGERS AND BLUE-COLLAR WORKERS

The beliefs about work of managers and blue-collar workers in the U.S.A. and Scotland were determined through a questionnaire. Both managers and blue-collar workers strongly endorsed humanistic beliefs and were indifferent to the work ethic. Blue-collar workers endorsed more strongly than managers beliefs about worker exploitation and the value of participation. In Scotland, there was a wide difference in the perceived value of leisure between managers and workers. It appears that the Scottish respondents hold fewer independent beliefs than their U. S. counterparts.     

我国温室气体减排立法的制度建构重点

气候变化应对立法具有典型的政策框架法的特征,因此,从法律与政策的关系维度考量我国温室气体减排立法的制度设计具有非常重要的意义。未来的气候立法,一方面要确认和固化现有政策体系中的规划和计划、目标责任制、地方低碳发展促进制度等一系列政策措施,以推动政策的长期化;另一方面需要通过立法引入碳排放权交易制度、气候环评制度、碳金融制度等一系列新的制度,通过法律的力量推动政策的创新和发展。     

低碳生态城市——全球气候变化影响下未来城市可持续发展的战略选择

气候变化已经成为全球关注的焦点问题,其已经和正在产生的影响严重威胁着自然界和人类的安全,如何应对这一问题成为全球共同的责任。作为全球碳排放的主要源头,城市首当其冲成为解决这一问题的关键之处。本文就全球气候变化影响下城市如何通过低碳生态发展之路来达到碳减排进行了系统论述。     

Carbon Trading: Accounting and Reporting Issues

The impetus for this special debating forum arises from the concern about the impact of anthropogenic induced global climate change (GCC) and the assumption that GCC raises issues of significance with respect to the accountability of firms to stakeholders for financial and non-financial performance. Governments and supra-national bodies have sought to respond to GCC in a variety of ways, with the creation of markets in which carbon may be traded being just one manifestation. Carbon markets have the effect of putting a price on what was until very recently free and this change is likely to have financial consequences for firms in the longer term. In order to place the accounting implications of carbon markets in context, the paper provides a scientific and policy introduction to GCC. As regards accounting issues, the paper reviews the problems that are associated with the valuation of pollution allowances and their identification as assets (and the liabilities that arise if companies pollute beyond allowed levels). A closer inspection of the risks and uncertainties that arise from GCC initiates a discussion of non-financial accounting and reporting about carbon. Non-financial reporting is necessary to allow conditions for democratic accountability in an uncertain setting.     

Workplace civility training: understanding drivers of motivation to learn

Abstract

Training is recommended as an important human resource management (HRM) practice to prevent mistreatment and enhance civility, but little is known about what influences the effectiveness of civility training. The central aim of this study was to address how workgroup conditions influence employees' attitudes about civility training and motivation to learn, which previous research shows is a predictor of training outcomes. Predictors were posited to include psychological and workgroup climate for civility, and personal and ambient mistreatment experiences. These predictors were hypothesized to drive positive (training discrepancy) and negative (training skepticism) pre‐training attitudes, which in turn were expected to influence motivation to learn. Results suggest the influence of climate for civility and mistreatment experiences on motivation to learn is largely indirect via pre‐training attitudes. Training skepticism and training discrepancy have conflicting influences on motivation to learn. Findings provide an empirical basis for HRM professionals to maximize employee motivation to learn in their own civility interventions.     

The Throwaway Culture in the Economy of Exclusion: Pope Francis and Economists on Waste

An essential part of Pope Francis’s critique of the “economy of exclusion” is the concept of the “throwaway culture,” which is an attitude and a reality that goes beyond mere exclusion. Francis is building on critiques of consumerism (what John Paul II called “economism”) that noted both the environmental impacts of unnecessary waste and the social and human impact of reducing humans to mere consumers—the idea that happiness is shopping. Francis adds to this a concern for the people on the margins of society who are treated as disposable and for the consequences of climate change, both of which are connected to the throwaway attitude. This article looks at Francis’s views within the tradition of Catholic social thought and at how economists, especially Adam Smith, who provided the foundation for modern economics, looked at waste and consumerism.