Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer

The study sheds light on the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse gas (GHG) emissions and how the impact is explained and moderated chief executive officer (CEO) characteristics of 215 FTSE 350 listed U.K. companies for the year 2011. The study developed a classification of GHG emission disclosure based on the guidelines of GHG Protocol, Department for Environment, Food and Rural Affairs, and Global Framework for Climate Risk Disclosure using content analysis. Evidence from the study suggests that some stakeholder pressure (regulatory, creditor, supplier, customer, and board control) positively impacts on GHG disclosure information by firms. We found that stakeholder pressure in the form of regulatory, mimetic, and shareholders pressure positively influenced the disclosure of GHG information. We also found that creditor pressure also had a significant negative relationship with GHG disclosure. Although CEO age had a direct negative effect on GHG voluntary disclosure, its moderation effect on stakeholder pressure influence on GHG disclosure was only significant on regulatory pressure.     

Abnormal inventory and performance in manufacturing companies: evidence from the trade credit channel

Review of Quantitative Finance and Accounting - This paper examines the value of abnormal inventory and the channels through which firms decrease abnormally high inventory or increase abnormally...     

The influence of non-anonymity deriving from feedback of research results on marketing professionals' research ethics judgements

The study examines, in the context of Crawford's (1970) study items, the influence of non-anonymity deriving from feedback of research results on marketing professionals' research ethics judgements, particularly that of response patterns (social desirability of responses) and item omissions. The results indicate that such non-anonymity does not significantly influence the social desirability of responses or item omissions — thus suggesting the appropriateness of its use to stimulate research ethics responses. Ishmael P. Akaah is Associate Professor of Marketing at Wayne State University. He received his M.B.A., M.A., and Ph.D. degrees from The Wharton School, University of Pennsylvania. His articles have appeared in the Journal of Marketing Research, Journal of Advertising Research, Journal of Health Care Marketing, Journal of Business Research, International Marketing Review, Journal of Global Marketing, Journal of Business Logistics, Journal of the Academy of Marketing Science, Journal of Macromarketing, Journal of Direct Marketing, Journal of Business Ethics, Proceedings of the American Marketing Association, and elsewhere. His current research interests include consumer decision processes, marketing ethics, and international marketing strategy.     

Social inclusion as a marketing ethics correlate

The author examines, in the context of Litwin and Stringer's (1968) operationalization, the influence of social inclusion (organizational warmth and organizational identity) as a marketing ethics correlate. The results indicate that both organizational warmth and organizational identity underlie marketing professionals' ethical behavior. Furthermore, the influence pattern for each variable is consistent witha priori hypothesis.Ishmael P. Akaah is Associate Professor of Marketing at Wayne State University. His articles have appeared in theJournal of Marketing Research, Journal of Advertising Research, Journal of Health Care Marketing, Journal of Business Research, International Marketing Review, Journal of Global Marketing, Journal of Business Logistics, Journal of the Academy of Marketing Science, Journal of Macromarketing, Journal of Direct Marketing, Journal of Business Ethics, Proceedings of the American Marketing Association, and elsewhere. His current research interests include consumer decision processes, marketing ethics, and international marketing strategy.     

Board gender diversity,environmental committee and greenhouse gas voluntary disclosures

We explore the impact of gender diversity and environmental committees on greenhouse gas (GHG) voluntary disclosures utilising a sample of 215 firms, which are listed on the London Stock Exchange market. We provide strong evidence for a strong positive association between GHG voluntary disclosures and gender diversity, which constitutes an important input to the ongoing debate about the role of women in the boardroom. The governance mechanism of environmental committees is not found to significantly affect GHG disclosures. This adds to the growing empirical evidence in the literature that questions the effectiveness of the current board structures in serving the wider needs of stakeholders and in addressing the relevant issues on climate change. Overall, our results suggest that by being diverse and open to a mixed‐gender governance approach, a firm can better serve the demands of stakeholders and legitimise their green credentials, thus gaining more trust from a broad range of stakeholders other than their shareholders. The noneffectiveness of the environmental committees in enhancing GHG voluntary disclosures demonstrates that firms may not have to directly link the relevant governance mechanism to their disclosure decisions and practices.     

The influence of organizational rank and role on marketing professionals' ethical judgments

The author examines empirically the extent to which marketing professionals of different organizational ranks (lower versus upper) and roles (executive versus research) differ in ethical judgments. For organizational rank, the results indicate that marketing professionals of lower organizational rank do not differ from those of upper organizational rank in ethical judgments. For organizational role, the results suggest that marketing professionals of executive role differ in an overall sense from marketing professionals of research role in ethical judgments. In general, marketing professionals of executive role reflect higher ethical judgments than those of research role. Ishmael P. Akaah is Professor of Marketing at Wayne State University, Detroit, Michigan. Professor Akaah's articles have appeared in the Journal of Business Ethics, Journal of Health Care Marketing, Journal of Business Research, International Marketing Review, Journal of Global Marketing, Journal of Business Logistics, Journal of Direct Marketing, and Proceedings of the American Marketing Association, and elsewhere. His current research interests include consumer decision processes, marketing ethics, and international marketing strategy.     

Attitudes of marketing professionals toward ethics in marketing research: A cross-national comparison

The study reported here examines, in the context of Crawford's (1970) items, differences in research ethics attitudes among marketing professionals in Australia, Canada, Great Britian, and the United States. The study results indicate the lack of significant differences in research ethics attitudes among marketing professionals in the four countries. This finding is interpretable as implying the generalizability of the results of previous research ethics studies involving domestic (United States) marketing professionals as respondents. Ishmael P. Akaah is Associate Professor of Marketing at Wayne State University. He received his M.B.A., M.A., and Ph.D. degrees from The Wharton School, University of Pennsylvania. His articles have appeared in the Journal of Marketing Research, Journal of Advertising Research, Journal of Health Care Marketing, Journal of Business Research, International Marketing Review, Journal of Global Marketing, Journal of Business Logistics, Journal of the Academy of Marketing Science, Journal of Direct Marketing, Journal of Business Ethics, Savings and Development, Eastern Africa Economic Review, Journal of Information and Optimization Sciences, and Proceedings of the American Marketing Association.     

Differences in research ethics judgments between male and female marketing professionals

With the unprecedented increase in the number of females holding executive positions in business, there has arisen interest in issues pertaining to the role of women in business organizations, including that of malefemale differences in ethical attitudes/behavior. To add to the research evidence on the issue, this paper examines differences in research ethics judgments between male and female marketing professionals. The results indicate that female marketing professionals evince higher research ethics judgments than their male counterparts. Ishmael P. Akaah is Associate Professor of Marketing at Wayne State University. He received his M.B.A., M.A. and Ph.D. degrees from The Wharton School, University of Pennsylvania. His articles have appeared in the Journal of Marketing Research, Journal of Advertising Research, Journal of Health Care Marketing, Journal of Business Research, International Marketing Review, Journal of Global Marketing, Journal of Business Logistics, Journal of the Academy of Marketing Science, Savings and Development, Eastern Africa Economic Review, Journal of Information and Optimization Sciences, and Proceedings of the American Marketing Association.The author acknowledges the financial assistance of the Office of Research and Sponsored Programs Service (ORSPS) and the School of Business Administration, both of Wayne State University, Detroit.