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The relation between corporate social responsibility and profit shifting of multinational enterprises
No full textWe examine the relation between corporate social responsibility [CSR] and international profit shifting. We find consistent evidence that CSR is adversely related to profit shifting within European and US multinational firms. Additional results document that less profit shifting occurs in multinational firms that show high performance in the social or corporate governance dimensions. For US multinational firms, we find that the CSR performance is negatively related to profit shifting, particularly if a multinational firm faces fewer reputational concerns or competitive threats. Our findings point to a corporate culture in which, for international tax planning through profit shifting, CSR and tax payments complement each other
Workplace learning for critical core skills development: Empirical evidence from Singapore
No full textContext: Soft skills or critical core skills (CCS), e.g., communication, problem solving, etc, have been recognized by both individuals and organizations as important but at shortage in the labour market. Within this context, the development of CCS for the employees becomes more and more pressing for the organizations in order to cope with the everchanging de-mand of workforce. By clustering 2000 participants into seven occupation groups in terms of their similar patterns in the use of CCS, this article aims to show how workplace learning initiated by individuals in different occupations can forge a highly similar learning pathway to develop CCS for the purpose of their personal and professional development.Methods: Drawing on the quantitative results of 2000 participants from Singaporean work-force into seven occupational groups, a qualitative study using semi-structured interview questions that seek to understand how workplace learning attributes to the development of critical core skills. 39 participants were selected to represent the critical core skills profile of the seven occupation groups in Singapore. Unlike earlier research focusing on specific oc-cupation, the present study provides cross-national evidence for the development of critical core skills
Activating the sustainable consumer:The role of customer involvement in corporate sustainability
No full textTackling grand challenges and making sustainable development a reality through sustainable consumption crucially depends upon both companies’ activities as well as individuals’ consumption choices. In opinion polls, many consumers claim to favor sustainable products over conventional ones. However, a large gap remains between their stated purchasing intentions and actual decisions, posing a challenge for companies in predicting product demand and strategically managing their product portfolios. In this study, we develop a conceptual framework to demonstrate how companies can encourage sustainable consumption behavior among their customers by involving them in their corporate sustainability (CS) activities. We introduce psychological ownership as the underlying mechanism explaining how customer involvement in CS activities translates into changes in their consumption choices. We further argue that the link between customer involvement and psychological ownership depends on the type of a company’s CS—that is, whether CS is embedded in or peripheral to the company’s core business. The results from three experiments, including one field experiment conducted in collaboration with a fashion retailer and involving real customer purchase decisions, support our theorizing. The findings reveal the power of customer involvement as a marketing tool in promoting sustainable consumption
Reaching agreement on contribution behavior in different cultures - a public goods game with representatives in Japan and Germany
No full textWe discuss the results of an experimental public good game with group representatives in Germany and Japan, societies with varying levels of individualism. Representatives are permitted to communicate with their constituencies, but not with other representatives. We focus on accountability between representative and his constituency and on the risk taken in the interaction between representatives. We find that in Germany, subjects more readily trust a stranger's cooperativeness, groups reach agreement faster and are quicker to discuss and formulate a strategy in pre-play communication vis-a-vis Japanese subjects, where group formation takes longer. Further, we find a stronger end effect in Germany than in Japan, where the period of play explains much less variance in contribution behavior. Our study contributes to our understanding of intercultural differences in group formation and behavior when small group representatives invest in the public good, with implications for cross-cultural management, negotiation and leadership. Our evidence on between-country differences seems to empirically validate Yuki's (2003) framework for group behavior. We hope that our findings will stimulate further enquiry into human group behavior from a cross-cultural perspective
Translation and validation of a team viability scale for Peruvian workers
No full textBackground: Team viability, understood as the ability to adapt and collaborate effectively over time, is a key concept in organizational literature. In Peru, where changes are constant, culturally adapted tools are needed for its measurement. Objective: To translate and validate a team viability scale for Peruvian workers. Methods: An instrumental design was used with 290 public sector employees (M = 34.61; SD = 9.2). The translation followed a cultural adaptation process, and validity was assessed through descriptive, correlational, and confirmatory factor analysis. Results: Confirmatory factor analysis supported a unidimensional structure with excellent fit indices (CFI and TLI > 0.99, RMSEA and SRMR < 0.01). The scale showed high invariance across gender and good internal consistency (» = 0.90). Conclusions: The validated scale is a reliable tool for measuring team viability in Peru. Its implementation can enhance human resource management and improve collaboration in the public sector
Bargaining power and wages: Collective wage agreements and union membership in Germany
No full textThis paper investigates whether workers' bargaining power, which extends beyond union membership to collective wage agreements in Germany, affects the level and distribution of wages at the regional level. We conduct fixed-effect regression analysis and a DFL decomposition on SOEP data from 2014 to 2021 and find, first, that both collective wage agreements and union membership statistically and economically significantly raise wage levels at the national level. Second, and importantly, this effect is regionally heterogeneous: Collective wage agreements continue to be linked to higher wages at the regional level, whereas the relationship is weakened or disappears altogether for union membership. Third, collective wage agreements go along with lower overall wage inequality, while union membership compresses wage inequality mainly at the lower end of the distribution
A framework for the innovation management capacity: Empirical evidence from the Porto Digital cluster in Brazil
No full textThis study develops and validates an innovation management framework based on the integration of dynamic capabilities and multidimensional innovation process factors. A mixed-methods approach was employed, combining a quantitative survey of 267 respondents from the Porto Digital ecosystem with qualitative interviews conducted in 10 companies. Confirmatory factor analysis (CFA) was used to validate the proposed measurement model, confirming the reliability and validity of the identified constructs. The qualitative findings reinforced the contextual relevance of the framework and provided insights into managerial perceptions of innovation capabilities. The validated framework consolidates ten organizational factors into four hierarchical layers, offering a structured approach to assessing and strengthening innovation management capacity. This study contributes to the literature by proposing an empirically validated model that addresses gaps related to dynamic capabilities and integrated innovation processes. Practical implications are also discussed, providing managers with a diagnostic tool to support strategic innovation initiatives
To sell, to donate, or to barter? Value creation and capture through business model types in decentralized data ecosystems
No full textDecentralized data ecosystems, enabled by data spaces, are transforming how organizations create and capture value from interorganizational data sharing. However, the implications of such data ecosystems on the business models of data-sharing participants remain underexplored. Based on 26 qualitative interviews with experts from two cases, we delineate and compare two generic business model types for data sharing: bartering , where participants share data reciprocally without direct monetary compensation, and marketplace , where data providers either sell or donate data. By comparing the two cases and their business model types, we find that while decentralization of technical infrastructure and governance enhances value creation, it simultaneously constrains value capture by increasing complexity and costs. Moreover, we demonstrate that the emergence of business model types is determined by the ecosystem’s contextual factors. By contextualizing business models and investigating the influence of decentralization on value creation and capture, our study advances the discourse on the business dimension of data ecosystems. These insights inform both scholars and practitioners navigating the complexities of data ecosystems
The Origin of Chief Executive Officers and Performance in Hybrid Businesses: The Case of Microfinance
No full textThis study examines the relationship between the origin of chief executive officers (CEOs) and performance in hybrid businesses using a sample of 353 microfinance institutions (MFIs) from 76 countries during 1996–2011. The statistical results suggest that MFIs whose CEOs have been recruited internally perform better compared to institutions with externally hired CEOs. The findings are consistent with the view that insider CEOs have firm-specific skills, experience, and network resources that result in enhanced performance in hybrid businesses. Therefore, boards of MFIs searching for a new CEO should look for suitable internal candidates
Parental informal occupation does not significantly deter children's school performance: A case study of peri-urban Kathmandu, Nepal
No full textThis paper investigated how parents' informal work relates to their children's academic performance. We interviewed the heads of households with 83 school-aged children in peri-urban Kathmandu to obtain information on parental occupation and child schooling. We also interviewed key informants and conducted focus group discussions to investigate the relationship between working parents' job profiles and their impression of their child's school achievement. Parent characteristics, such as work status (formal or informal), educational attainment, family size, and number of children, were recorded. The primary variable of interest was the children's academic performance, measured as improved or otherwise compared to the previous year. Our analysis confirmed that parents in informal jobs spent more time with their school-going children than their counterparts in formal employment. We found that the parents in informal jobs were relatively more educated in the sample area. The existing literature concurs that parental support significantly influences children’s educational outcomes. Parents in informal jobs, while spending more time with their children, expressed pessimism regarding their children's school performance and future opportunities. We also found that household wealth, past performance, school type, and the level of supporter education in the family played significant roles in shaping parental perceptions of the child’s school performance. At the same time, we found the nature of the parent’s job did not significantly determine the child’s school performance, ceteris paribus