Stakeholders or Shareholders? Board members’ personal values and corporate identity

Barbero, Edson Ricardo; Marchiano, Marcello

doi:10.7819/rbgn.v18i61.3020

Cited by 3 publications

(3 citation statements)

References 50 publications

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“…The board of directors are permitted to formulate such a strategy which covers the benefits of all the stakeholders (Barbero & Marchiano, 2016) as well as high financial growth (Bear et al, 2010;Reguera-Alvarado, de Fuentes, & Laffarga, 2017). As there is a positive association reported between the existence of female member in the firm's board and the corporate social responsibility activities performance.…”

Section: Objectivesmentioning

confidence: 99%

The Impact of Tax Aggressiveness and Gender Diversity on the Corporate Social Responsibilities of Listed Firm in Jordan

Aryan

2023

J. Professional Business Review

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Purpose: The aim associated with the current article is to examine the role of tax aggressiveness along with gender diversity on the corporate social responsibilities (CSR) reporting of the Jordanian listed firms. Theoretical framework: The data of the selected firm has been extracted from the Jordan Stock Exchange from 2007 to 2018. Design/methodology/approach: The Logit model has been executed because of the binary nature of the predictive variable of the study. Findings: The results have indicated that tax aggressiveness along with gender diversity has positive along with significant linked with CSR reporting. Research, Practical & Social implications: These findings have been guided to the policymakers along with the upcoming studies while formulating the policies related to the CRS reporting and investigation this area in future. Originality/value: These findings have been guided to the policymakers along with the upcoming studies while formulating the policies related to the CRS reporting and investigation this area in future.

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Section: Objectivesmentioning

confidence: 99%

The Impact of Tax Aggressiveness and Gender Diversity on the Corporate Social Responsibilities of Listed Firm in Jordan

Aryan

2023

J. Professional Business Review

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“…To study the central research construct, Schwartz's theory of human values adopted for its contemporaneity and relevance demonstrated in studies in the field of social sciences in different contexts (Ariza-Montes et al, 2018;Barbero & Marchiano, 2016;Cavazotte, Araújo & Abreu, 2017;Morrison & Weckroth, 2018;Ng & Lim, 2018;Piato, Pimenta & Fowler, 2014;Skimina, Cieciuch, Schwartz, Davidov & Algesheimer, 2018;2019;Sortreix & Schwartz, 2017;Torres, Schwartz & Nascimento, 2016).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Organizational values perceived by successors of rural properties at cooperative system: Collectivists or individualists?

Teston¹,

Zawadzki²,

Lizote³

et al. 2020

Contextus

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The objective was to evaluate the profile of the organizational values perceived by the successors in the decision process on continuity in agribusiness in a cooperative system. The design of the method followed a quantitative, descriptive, survey, and cross-sectional approach. One hundred nineteen successors participated in the study. Descriptive statistics and tests were applied to compare groups and relate dimensions. Successors realize that there is a relationship between collectivist and individualist values in rural property. The undecided ones do not perceive significant differences in values in most of the values. The article demonstrates the need to adapt to the regional cooperative system and rural properties to the associated successors' values.

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“…Research demonstrates that individuals rely primarily on their personal values when solving problems or making decisions (Rokeach, 1973; Tamayo and Porto, 2005). Board members are not exempt from this and often favour their personal values in decision-making (Adams et al , 2011) over other important factors, such as regulations, organizational culture and legacy (Barbero and Marchiano, 2016). This paper offers a solution to the dilemma by helping boards agree on a collective frame of values in the decision-making process.…”

Section: Introductionmentioning

confidence: 99%

Corporate board decision-making: applying collective versus personal values

Bruni-Bossio

2018

JBS

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Purpose This paper aims to offer a solution to the dilemma of board members using their personal values to drive decision-making and strategy. Board members are asked to discuss the collective values at the onset of strategy planning. Design/methodology/approach Six questions, developed over a 15-year period of working in the area of strategy and governance, unite research on values in organizations, and provide a guide for arriving at a set of agreed-upon values for decision-making. Findings Two examples from practice showcase how agreeing on values before beginning the strategy process has assisted boards with better decision-making. Research limitations/implications The questions and process are meant to be a reflective tool for board members to consider when discussing values and decision-making rather than predicting behaviour or explaining outcomes. The process is most effective for boards whose culture supports a desire for improvement and therefore a willingness to experiment with new processes. The process can be enhanced by using an external facilitator having the ability to extrapolate meaning as the discussion unfolds. Practical implications This work empowers board members to be more effective in assessing strategic options and in communicating the inner logic and meaning of the strategy throughout the organization and to the external stakeholders. Originality/value Advocating that boards engage in focused discussion around values at the beginning of the strategic process improves decision-making and provides a litmus test for evaluating the strategic options. Agreeing on a set of values also makes board members more aware of the implications of each option in the long term.

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Stakeholders or Shareholders? Board members’ personal values and corporate identity

Cited by 3 publications

References 50 publications

The Impact of Tax Aggressiveness and Gender Diversity on the Corporate Social Responsibilities of Listed Firm in Jordan

The Impact of Tax Aggressiveness and Gender Diversity on the Corporate Social Responsibilities of Listed Firm in Jordan

Organizational values perceived by successors of rural properties at cooperative system: Collectivists or individualists?

Corporate board decision-making: applying collective versus personal values

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