A logical set of arguments that builds understanding of the theory and issues, the theoretical constructs and how you plan to operationalise them, and convinces the reader of the prediction expressed in the hypothesis. Put in references wherever possible. If you do not have a reference for an important logical point, include the point but note that references being sought.
Introduce importance of the dependent variable Climate change a big issue for various stakeholders, and this has flowed through to organisations.Target setting is fundamental to the issues at National level. Flows through to firm level.
Gaps in previous research: “We know little about …target setting …superior environmental performance.” Target setting for environmental targets is different to target setting for financial performance – the results of the financial target setting may not apply to environmental performance.
Dependent Variable and it’s related theoretical construct. Any previous research that has operationalised this theoretical construct in this way, or argument for why you will operationalise it with that measure. Independent Variable and it’s related theoretical construct. Any previous research that has operationalised this theoretical construct in this way, or argument for why you will operationalise it with that measure.
The argument for the relationship between the IV and DV.
Mention another variable that you will consider in your model and why (usually based on previous research that has included the measure as a control, moderating, or mediating variable. If a moderating or mediating variable you will provide more extensive explanation for the proposed relationship and may include a hypothesis to reflect that effect of that variable.