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New Articles – Business Administration and Management


Determinants of the impact of ESG policy and corporate governance on employee rights

Chiao-Ming Li, Joe-Ming Lee

To comply with international development trends in recent years, Taiwanese government agencies have formulated environmental, social, and governance (ESG) legal policies and strengthened publicity for listed firms to prepare sustainability reports. Government agencies are trying to use ESG legal policies to gradually guide firms to take environmental, social, and governance measures and move toward sustainable operations. However, employee rights were easier for firms to ignore in the past, so…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-007 more

The impact of environmental, social and governance policies on companies’ financial and economic performance: A comprehensive approach and new empirical evidence

Gratiela Georgiana Noja, Bianca Raluca Baditoiu, Alexandru Buglea, Valentin Partenie Munteanu, Diana Corina Gligor Cimpoieru

In the last decade, the use of integrated reports (IR) comprising information on non-financial indicators from the environment, social, and governance (ESG) category has increased in time. Companies are now focusing not only on financial reporting but are notably including non-financial issues in their public reports. In doing so, they seek to align activities with the expectations of their stakeholders and the society in which they operate, as well as with various regulations, which are…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-008 more

Effectiveness factors of small and medium-sized enterprises from the perspective of corporate culture: A case study in Slovakia

Silvia Lorincova, Milos Hitka, Jozef Durian, Daniel Rauser

To reach business success, a company can use and manage a lot of seemingly inconspicuous and useful tools. One of them is corporate culture. The purpose of the paper is to define the factors that affect business efficiency from the perspective of corporate culture. The Organizational Culture Assessment Instrument (OCAI) was used. For data analysis, the Beta regression method, inductive statistics, and Tukey’s test were used. Based on the research results, it can be stated that there are…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-009 more

Exploring the relationship between failure-learning-based entrepreneurship education and youth entrepreneurial resilience: A mediated moderation model

Pengju Wang, Zhuang Xiong, Zhiquan Zhao

Entrepreneurial failure exists objectively in the process of entrepreneurship, and the fear of entrepreneurship failure inhibits youth entrepreneurship activities to a certain extent. Thus, failure-learning-based entrepreneurship education is critical to cultivating youth entrepreneurial literacy. However, previous research on this topic has not provided a clear answer to how to improve youth entrepreneurial resilience. To explore the relationship between failure-learning-based entreprene…

DOI (& full text): doi.org/10.15240/tul/001/2023-5-001 more

Managing intellectuals: Reaping the most and the best of knowledge workers in the post-COVID world

Arzu Atan, Tarik Atan

The COVID-19 crisis forced massive changes in work practices, channeling most of the activities to digital/remote work paradigms almost overnight. In this post-COVID locked-in world, traditional top-down control and command mechanisms simply ceased to exist. Profoundly different approaches and understandings became necessary to reap the most and the best outcomes from workers. In this new paradigm, cultivating organisational citizenship behaviors might be the most – if not only – viable way to…

DOI (& full text): doi.org/10.15240/tul/001/2023-4-003 more

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