Effects of Green HRM Practices on Employee Workplace Green Behavior: The Role of Psychological Green Climate and Employee Green Values

As an emerging concept, green human resource management (green HRM) has been conceptualized to influence employee workplace green behavior. This research empirically tested this link. We first developed measures for green HRM, and then drew on the behavioral HRM and psychological climate literature along with the supplies‐values fit theory, to test a conceptual model integrating the effects of psychological green climate and individual green values. Results revealed that green HRM both directly and indirectly influenced in‐role green behavior, but only indirectly influenced extra‐role green behavior, through the mediation of psychological green climate. Individual green values moderated the effect of psychological green climate on extra‐role green behavior, but it did not moderate the effect of either green HRM or psychological green climate on in‐role green behavior. These findings indicate that green HRM affects both employee in‐role and extra‐role workplace green behavior; however, this occurs through different social and psychological processes. © 2016 Wiley Periodicals, Inc.     

The Importance of Communicating Workplace Privacy Policies

Employers today are faced with the task of managing workplace privacy, dealing with potential litigation, preserving the confidentiality of company information while protecting the rights of the employee. Since September 11, 2001, employers have faced new challenges including the implementation of new laws and the development of more sophisticated technology. As a result, workplace policies dealing with privacy must be clearly and effectively communicated to all affected workers. The objective of this survey research project was to measure the general public’s attitudes and perceptions of the communication of work place privacy policies. An emphasis was placed on the collection of real world data from multiple business and organizational environments, as opposed to data obtained in a controlled experimental setting.     

The Impact of Carbon Performance on Climate Change Disclosure

In the light of the significant role of environmental accounting in sustainable development, this study examines whether climate change disclosure reflects a firm's environmental performance. The novelty of the study stands on the approaches adopted to describe environmental performance. The first approach concerns performance in terms of output, direct and indirect greenhouse gas emissions, while the second one is based on environmental intention of mitigating climate change, including climate change policy and emission reduction initiatives. The Climate Performance Leadership Index is employed as a measure for climate change disclosure level, incorporating initiatives contributing to climate change mitigation, adaptation and transparency. Ordered logit regression is the appropriate methodology for the data employed concerning firms listed on FTSE 350. According to our findings, environmental performance for both adopted approaches entails a positive effect on climate change disclosure, a result that is consistent with voluntary disclosure theory. It is inferred that firms cannot manipulate their information reflecting their actual environmental performance and adopting a forthright and factual attitude towards sustainable development. Finally, findings provide an insight into managers' strategic behavior towards climate change issues. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

审计独立性对关键审计事项披露的影响——客户重要性视角

新审计报告模式下,对细节信息的披露加大了审计师责任,加剧了审计师与客户(尤其是有盈余管理动机的企业)之间的冲突,审计师将面临独立性考验:严格执法以减轻自身责任还是妥协并帮助客户减少关键审计事项(KAM)披露以隐藏关键信息。我们发现:第一,盈余管理程度严重代表审计风险更大以及更多KAM被揭露的可能,我们在客户不重要的情况下发现了盈余管理与KAM之间的正相关关系,而在客户重要的情况下,两者关系不显著。客户越重要,严重盈余管理与更多KAM披露之间的正相关关系越不明显。该结果可归因为经理人在盈余管理动机下游说审计师减少KAM披露以掩盖盈余管理。第二,国际四大的声誉机制和中注协约谈机制有助于改善独立性,审计师即使面对重要客户,也不会被经理人游说而减少KAM披露,而会根据盈余管理严重程度做出对等程度的KAM披露。研究结论有助于提醒监管层:尽管KAM改革给审计师带来压力,但是他们的独立性状况并没有改变,而是在有限的政策空间内帮助重要客户减少信息披露并将自身隐藏起来。     

Training Strategies In Small Service Sector Firms: Employer and Employee Perspectives

Brian Abbott, who is a Research Assistant in the Small Business Research Centre at Kingston University, examines both employer and employee views towards the level and character of training provision in small service sector firms. He challenges the widely held belief that small firms universally offer inferior levels of training and demonstrates that the level and character of training are largely dependent on the industrial sector in which the firm is located. He goes on to examine the implications of employers’ views on the newly established Training and Enterprise Councils (TECs).     

厂务公开在企业管理中的重要性分析

在企业日常管理过程当中,需要采取有效措施统筹兼顾好经济效益与社会效益之间存在的辩证统一关系,为企业乃至整个社会的长远健康运行发展创造出积极有利条件,而厂务公开就是非常重要的落地手段,需要给予足够的重视.本文对企业管理中厂务公开所涉及的主要内容与形式进行了阐释,进而有针对性的将厂务公开在企业管理中的重要性进行论述,谋求于在促进厂务公开发挥积极作用方面提供部分参考.     

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     

The Employer’s Responsibility to Maintain a Safe and Healthful Work Environment: An Historical Review of Societal Expectations and Industrial Practices

As early as 1200 A.D., it has been common English law practice for a master to protect his/her servant. Throughout time, this practice has been tested and has evolved into our modern day obligation of the employer to assure the health and safety of his or her employees. This historical analysis reviews specific events that influenced the expectation that employers are responsible for workplace safety and health beginning before the Industrial Revolution and leading up to and through the implementation of the Occupational Safety and Health Administration (OSHA) in the United States. This review is divided into three time periods covering the era of industrialization and early recognition of occupational hazards (late 1800s–1949), the era of voluntary industrial standards and controls (1950–1969), and the modern era of federal regulation (1970–present). Also outlined are the several approaches the law has taken to addressing employer responsibility shifting from fault-based injury compensation to disease-specific prevention strategies, and then to a no-fault workmen’s compensation system, and finally to a mandatory minimum-requirement national legislation. Furthermore, the growth of the occupational safety and health profession is addressed as these systems acted as drivers to promote employer responsibility, and many employers hired health and safety professionals to ensure that they were upholding their responsibility to their employees.     

Post-9/11 Backlash in the Workplace: Employer Liability for Discrimination against Arab- and Muslim- Americans Based on Religion or National Origin

In the wake of the September 11, 2001 terrorist attacks, discrimination and violence directed toward American immigrants in general, and Arab- and Muslim-Americans in particular, increased markedly. Yet, despite a November, 2001 joint initiative undertaken by the EEOC, the Justice Department, and the Labor Department to increase sensitivity to and combat instances of potential discrimination or harassment against individuals who are—or are perceived to be—Muslim, Arab, Afghani, Middle Eastern, or South Asian, EEOC charge statistics for workplace discrimination claims involving religion, ethnicity, national origin, and citizenship indicate that the reported incidence of such conduct has continued to increase. This paper examines recent federal court cases that involve employment discrimination claims by Arab- and Muslim-Americans at both the trial court and appellate court levels to identify problematic fact patterns that may give rise to employer liability and to better understand judicial treatment of the legal issues when such cases are taken up on appeal. Management guidance for reducing potential liability when such situations arise in the workplace is developed based on recent findings in the case law. Analogous international implications are also discussed.     

Connecting Eastern and Western Perspectives on Management: Translation of Practices Across Organizations,Institution and Geographies

The exchange of academic knowledge increasingly flows in both directions, from West to East and East to West. The result is a rich and ever increasing development of theory and understanding of practice, which is expected only to gain further momentum in the future. This paper seeks to help establish a foundation for further development of this fertile exchange of ideas between East and West. We reflect on the research focus of the main theories in management studies in East and West. We discuss the topics of East and West in selected areas of management studies, including competitive strategy, strategic leadership, and the human resource management to offer avenues for future research. Translating practices between the two contexts creates institutional, leadership, strategy and organizational challenges while providing new promising research avenues and opportunities to integrate East and West perspectives. We also offer a more critical view on the relationship between West and East, focusing specifically on the role of power and power relations in making sense of how management and organization studies treat issues of cultural, institutional and philosophical divergence.     

奥美：做最佳雇主的美好

1948年的秋天,大卫·奥格威站在宾夕法尼亚州兰开斯特的农场上,心情沮丧。他担心烟草、大白菜跟麦子的钱,他担心洪水——兰开斯特的雨又大又多,他没有干农活的身体,他觉得除草和给烟草掐尖的工作简直乏味之极。看着一望无际的农田,想想别人对他干农活的奚落,大卫·奥格威真的觉     

Aiding and Abetting Employer Discrimination: The Job Applicant's Role

Despite the complex nature of discrimination in employment, antidiscrimination legislation in most countries has placed almost exclusive responsibility on one party, the employer, who may base employment decisions on illegal grounds, by using personal information (such as age, gender, marital status, ethnicity, etc.) provided by job applicants. This study examined 107 real résumés from Australian managerial applicants to determine how much personal information is provided in résumés. It was found that although employers and recruitment consultants are prohibited from seeking personal information from applicants, this information is often either provided directly or indirectly by applicants in their résumés. Thus this paper suggests that job applicants aid and abet employer discrimination in the selection process. Methods to prevent or minimize discrimination in the recruitment and selection phases of the employment process are suggested.     

Workplace Practices of Japanese and Australian Multinational Corporations Operating in Singapore,Malaysia and Indonesia

This article addresses occupational health and safety and equal employment opportunity in Australian and Japanese multinational corporations (MNCs) in Singapore, Malaysia and Indonesia. the author is concerned with how practices in these MNCs are affected by local conditions in the countries and examines the practices which occur, why different practices occur between countries and how practices interact with local political, cultural and social constraints. the article examines how MNCs adjust to prevailing workplace practices in Southeast Asia. It concludes that MNCs use some workplace practices employed in Australia as well as adapting their workplace practices to those which they either perceive to exist on a cultural and social level or are regulated by legislation in the host country.     

Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries

This paper presents evidence that companies across three continental European countries (Belgium, Germany and the Netherlands) provide varying degrees of analyst recommended nonfinancial disclosures to the marketplace. This study is the first to examine the relationship of Jenkins Committee nonfinancial disclosure levels with the accuracy and dispersion of financial analysts' earnings forecasts. Seemingly unrelated regression tests show that larger companies and companies with a global focus voluntarily provide higher levels of both forward looking and historical nonfinancial disclosures. Additionally, higher levels of forward looking nonfinancial disclosures are associated with lower dispersion and higher accuracy in financial analysts' earnings forecasts.     

信息披露监管:强制披露与自愿披露的协调

从信息是否可观测、可核实的经济特性出发,分析强制性信息披露制度有限性的根源及其与自愿性信息披露制度共存的问题.强制性信息披露制度对披露一些动机不可观测、内容不可核实的信息存在一定的有限性,而自愿性信息披露制度则能很好地对这类信息进行披露,因此两种信息披露制度可以实现一定的共存,使信息披露制度体系从单纯以管制为主转变为激励与管制并重.     

企业内部的核心竞争力——价值型员工

本文主要从企业内部核心竞争力的构建入手,分析了当前知识经济社会中,对于一个要长期发展并取得效益的企业来说,与其对价值型员工的管理和价值型员工对企业的贡献息息相关,而价值型员工的流失对于企业来说则是一个重大的损失,因此本文进一步分析了价值型员工流失的因素以及通过何种方法留住这样的核心人才。