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743 items in total found

Journal Articles | 2023

What motivates the purchasing of green apparel products? A systematic review and future research agenda

Sher Jahan Khan, Saeed Badghish, Puneet Kaur, Rajat Sharma and Amandeep Dhir

Business Strategy and the Environment

The contemporary business landscape is witnessing an ever-increasing concern for environmental sustainability, which has also surfaced in the apparel industry through the introduction of green apparel. Whether the adoption of green apparel is as a result of growing external pressures on firms to adopt green practices or due to deliberate strategies to incorporate sustainable orientation in the making of products, it remains a topical subject—making a comprehensive account of the existing academic literature indispensable. Furthermore, while academic research on green apparel is undoubtedly at an all-time high, the literature is largely disjointed, necessitating a robust synthesis of the exiting literature to illuminate the existing shortcomings and to provide direction to the future research efforts. A systematic literature review (SLR) was conducted to gauge the existing literary work in this field and to identify research gaps. After the critical review of 90 selected studies, four major themes were extracted: consumer apparel purchase, circular economy, consumer awareness, and barriers. After we identified theme-based critical knowledge gaps in the existing literature, we posed corresponding research questions that provide avenues for future research. The study also constructed a framework with significant practical and theoretical implications. Researchers can obtain a comprehensive understanding of the broader contours of this academic field and, with our meticulously tabulated gaps and potential research questions, explore new dimensions and broaden the horizons of this field.

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Journal Articles | 2023

Connecting the right knots: The impact of board committee interlocks on the performance of Indian firms

Saneesh Edacherian, Ansgar Richter, Amit Karna and Balagopal Gopalakrishnan

Corporate Governance: An International Review

Research Question/Issue
Information processing, agency, and resource dependence perspectives provide diverging predictions regarding the relationship between board interlocks and firm performance, which are rooted in different perspectives on the roles of boards of directors. This study argues that these various approaches are reconcilable when considering the nature of board committees to which the interlocked directors are assigned.

Research Findings/Insights
We test our hypotheses on a sample of 5133 firm-year observations in India. Our analyses support our hypotheses. The results show that interlocks between audit committees, whose primary function relates to providing financial oversight and ensuring compliance, are negatively related to firm performance. In contrast, interlocks between nomination and remuneration committees of Indian firms, which provide them with access to resources such as human capital and information on appropriate incentive structures, are positively related to performance.

Theoretical/Academic Implications
Our study clarifies the relationship between board committee interlocks and firm performance by taking a multi-theoretical perspective. Our analysis suggests that information processing, agency, and resource dependence theories complement one another in explaining the effect of interlocks on firm performance.

Practitioner/Policy Implications
Our results show that it is not board interlocks per se that are detrimental to firm performance; in fact, appointing well-connected directors with experience in serving on other boards might be beneficial for firms. However, firms should not assign specific monitoring-intensive tasks such as auditing to directors who also serve on other firms' audit committees. Our findings suggest that these directors should have greater

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Journal Articles | 2023

Taxing intellectual property assets on a cross-border transaction: Application of Mobilia Sequuntur Personam and the case of the India-Mauritius Tax Treaty

M P Ram Mohan and Aditya Gupta

British Tax Review

Intellectual Property (IP) assets enjoy a unique advantage in tax planning. Owing to their intangible nature and lack of physical substance, IP assets can be methodically parked to transfer income between tax jurisdictions. In 2016, the Delhi High Court was presented with a dispute in which IP assets registered in India were transferred between an Australian and an English company through their subsidiary holdings in Mauritius. The question before the court was which tax jurisdiction, India, Australia or Mauritius, would be entitled to tax the capital gains arising from the transaction. The court held that if a foreign corporation owns an IP asset, regardless of its registration and use in India, it would be taxed by the jurisdiction of the owner’s residence. Coming to its conclusion, the Indian court found a legislative vacuum in the Indian Income Tax Act, 1961, and relied on the doctrine of mobilia sequuntur personam to fill the lacuna. This article examines the relevance of the doctrine in line with precedential guidelines and the international treaty framework. The article reveals that, either inadvertently or by design, the Indo–Mauritian Double Taxation Avoidance Agreement (DTAA) creates an instance of double tax exemption of Mauritian-owned, Indian-registered IP assets.

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Journal Articles | 2023

Choosing beyond compliance over dormancy: Corporate response to India's Mandatory CSR Expenditure Law

Shalini Jain, Naman Desai, Viswanath Pingali and Arindam Tripathy

Management and Organization Review

This article examines whether firms engaged in high levels of voluntary CSR (corporate social responsibility) alter their strategic choices in response to detrimental public policy – specifically India's Companies Act (2013) that mandates qualifying firms to spend 2% of their three-year average net profits on CSR. Drawing on the concept of organizational dormancy, we argue that firm capabilities, political awareness, exposure to political pluralism, and ownership identity may explain choice heterogeneity among these firms. Our key and non-intuitive finding is that even in the absence of discretionary choice in determining optimal CSR expenditure, firms are less likely to choose dormancy and instead embrace and even surpass the stipulations of the law in their CSR contributions. Also, politically aware firms are more likely to opt for dormancy over compliance. Managerial and policy implications are discussed.

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Journal Articles | 2023

Lights out? COVID-19 containment policies and economic activity

Robert C.M. Beyer,Tarun Jain and Sonalika Sinha

Journal of Asian Economics

This paper estimates how strongly COVID-19 containment policies have impacted aggregate economic activity. We use a difference-in-differences methodology to estimate how containment zones of different severity across India impacted district-level nighttime light intensity, as well as household income and consumption. From May to July 2020, nighttime light intensity was 9.1 % lower in districts with the most severe restrictions compared with districts with the least severe restrictions, which could imply between 5.8 % and 6.6 % lower GDP. Nighttime light intensity was only 1.6 % lower in districts with intermediate restrictions. The differences were largest in May during the graded lockdown, and tapered in June and July. Lower house-hold income and consumption corresponding to zone-wise restrictions corroborate these results. Stricter containment measures had larger impacts in districts with greater population density, older residents, and more services employment. The large magnitudes of the findings suggest that governments should carefully consider the economic costs of country-wide pandemic containment policies while weighing the trade-offs against public health benefits. Keywords: Containment policies, COVID-19, Nighttime lights, India

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Journal Articles | 2023

The policy process of adopting environmental standards for coal plants in India: Accommodating transnational politics in the Multiple Streams Framework

Rama Mohana R. Turaga and Harsh Mittal

Policy & Politics

This article provides an important international empirical application of the multiple-streams framework with some theoretical additions that make a novel contribution to the existing scholarship in this field. Using a modified multiple-streams approach (MSA) that extends Kingdon’s original agenda setting model to the decision-making stage, we analyse and explain an empirical puzzle in the context of the environmental regulation of coal-fired power plants, considered central to India’s economic development. The puzzle involves both the content – a stringency comparable to those in more developed economies – and the timing – within a year of a new national government coming to power with the promise of reviving economic growth. Our findings show how a top bureaucrat exploited the agenda window opening in the problem stream to couple the three streams, resulting in the notification of draft environmental standards. The political entrepreneurship of the same bureaucrat led to the adoption of final standards in the same form as the draft in the decision window created by developments during the period leading to the Paris climate summit. The operationalisation of the modified MSA to our empirical case generated new theoretical insights. First, we expand on the original formulation of decision stage dynamics and argue that the decision window could also open due to independent activity in any of the three streams. Second, we argue that transnational politics could act as an additional factor in the ripening of the political stream at the decision stage.

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Journal Articles | 2023

Temporal dynamics of justice climate and team innovation

Neha Tripathi and Sukanya Sangar

Frontiers in Psychology

Team innovation—exploration and exploitation of useful and novel ideas by a team has been a topic of great importance for organizations in today’s dynamic, complex, and competitive environment. Grounded in the social contagion theory of justice, we theorize a justice-to-innovation processual model based on within-team justice climate occurrences that change over time. We posit that collective and shared justice perceptions of team members construct dynamically based on justice-related work events. Within teams, state justice climate level and strength (represented by the Mean and the low-SD scores of individual team members in the moment or an episode) are important precursors of team innovation. The proposed theoretical model explicates an emotional contagion process arguing that positive and negative team affect states mediate the relationship between state justice climate and team innovation. Positive/negative team affect states result in collective actions and team interactions that foster/hinder team innovation. The present article significantly contributes to the development of the dynamical models of justice and innovation for teams where most research is confined to static models of justice climate.

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Journal Articles | 2023

The story of this special issue on critical perspectives in work and organizational psychology

Ruth Abrams, P. Matthijs Bal, Premilla D'Cruz, Severin Hornung, Gazi Islam, Matthew McDonald, Zoe Sanderson and Maria José Tonelli

Applied Psychology: An international review

In this editorial, we tell the story of how the Special Issue on Critical Perspectives in Work and Organizational Psychology (CWOP) came about, how it fits within the broader agenda of building a critical community within Work and Organizational Psychology, and how future research and thought may be inspired by the collection of critical papers related to work and organizational psychology. We introduce the term “criticalizing” as a key concept in how the Special Issue was developed by the editorial team and the authors. Criticalizing moves beyond fixed static notions of “critical” scholarship toward a process of engaging in more fluid, expansive, and creative perspectives on the scholarship within work and organizational psychology. We illustrate how the set of papers within the Special Issue engages in such criticalizing of the field and offer new ways of thinking about and researching relevant topics in work and organizational psychology.

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Journal Articles | 2023

Multiple allocation hub location with service level constraints for two shipment classes

Sachin Jayaswal, Navneet Vidyarthi

European Journal of Operational Research

In this paper, we study a hub network design problem arising in the context of a third-party logistics (3PL) service provider, which acts as an intermediary between shippers and carriers. A 3PL service provider usually caters to different classes of shipments that require different levels of service, e.g. two-day delivery, next-day delivery etc. We, therefore, study the problem under stochastic demand from two classes of shipments, with one class receiving priority over the other in service at the hubs to maintain the different service levels required by them. To this end, we present two models for designing a capacitated hub network with a service level constraint, defined using the distribution of time spent at hubs, for each shipment class. The models seek to design the hub network at the minimum total cost, which includes the total fixed cost of equipping open hubs with sufficient processing capacity and the variable transportation costs. The network of hubs, given their locations, is thus modeled as spatially distributed priority queues. The resulting model is challenging to solve, for which we propose a cutting plane-based exact solution method.

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Journal Articles | 2023

National digital infrastructure and India’s health care sector: Physician’s perspectives

Rajesh Chandwani, Saneesh Edacherian and Mukesh Sud

The Qualitative Report

Patient-centric digital infrastructure can potentially enhance the efficiency of healthcare systems. However, even in developed nations, evidence suggests low adoption rates for such infrastructure and lack of support from clinicians is considered as one of the most critical hindering factors. In this study, we examine physicians' perceptions of the proposed large-scale information technology initiative in India that aims to transform the health sector and provide universal health coverage to all residents of India. We employed the information ecology lens to understand the broader changes in the healthcare system that could result from the initiative. We use focus group discussion and in-depth interviews to comprehend the perceptions of doctors about the initiative. Drawing upon Foucault’s conceptualization of power, we find that physicians, the key stakeholders in this initiative, are skeptical about the changes in the locus of power in the new ecosystem. Specifically, they perceive that knowledge power has shifted from a historical “expert knowledge power” to power related to “data management.” The physicians believe that changes are expected to manifest through monitoring, controlling, and managing the data rather than providing knowledge-based services. We present recommendations to engage physicians' perspectives in implementing large-scale patient-centric digital infrastructure.

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