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1 – 10 of 10Sophie Giordano-Spring, Carlos Larrinaga and Géraldine Rivière-Giordano
Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related…
Abstract
Purpose
Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.
Design/methodology/approach
This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.
Findings
Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.
Originality/value
The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.
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Lana Sabelfeld, John Dumay and Barbara Czarniawska
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…
Abstract
Purpose
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.
Design/methodology/approach
We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.
Findings
We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.
Research limitations/implications
Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.
Practical implications
The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.
Originality/value
The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.
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To elaborate the nature of fact-checking in the domain of political information by examining how fact-checkers assess the validity of claims concerning the Russo-Ukrainian…
Abstract
Purpose
To elaborate the nature of fact-checking in the domain of political information by examining how fact-checkers assess the validity of claims concerning the Russo-Ukrainian conflict and how they support their assessments by drawing on evidence acquired from diverse sources of information.
Design/methodology/approach
Descriptive quantitative and qualitative content analysis of 128 reports written by the fact-checkers of Snopes – an established fact-checking organisation – during the period of 24 February 2022 – 28 June, 2023. For the analysis, nine evaluation grounds were identified, most of them inductively from the empirical material. It was examined how the fact-checkers employed such grounds while assessing the validity of claims and how the assessments were bolstered by evidence acquired from information sources such as newspapers.
Findings
Of the 128 reports, the share of assessments indicative of the invalidity of the claims was 54.7%, while the share of positive ratings was 26.7%. The share of mixed assessments was 15.6%. In the fact-checking, two evaluation grounds, that is, the correctness of information and verifiability of an event presented in a claim formed the basis for the assessment. Depending on the topic of the claim, grounds such as temporal and spatial compatibility, as well as comparison by similarity and difference occupied a central role. Most popular sources of information offering evidence for the assessments include statements of government representatives, videos and photographs shared in social media, newspapers and television programmes.
Research limitations/implications
As the study concentrated on fact-checking dealing with political information about a specific issue, the findings cannot be extended to concern the fact-checking practices in other contexts.
Originality/value
The study is among the first to characterise how fact-checkers employ evaluation grounds of diverse kind while assessing the validity of political information.
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Andrew Ebekozien, Wellington Didibhuku Thwala, Clinton Ohis Aigbavboa and Mohamad Shaharudin Samsurijan
Studies showed that construction digitalisation could prevent or mitigate accidents rate on sites. Digitalisation applications may prevent or mitigate building project collapse…
Abstract
Purpose
Studies showed that construction digitalisation could prevent or mitigate accidents rate on sites. Digitalisation applications may prevent or mitigate building project collapse (BPC) but with some encumbrances, especially in developing countries. There is a paucity of research on digital technologies application to prevent or mitigate BPC in Nigeria. Thus, the research aims to explore the perceived barriers that may hinder digital technologies from preventing or mitigating building collapse and recommend measures to improve technology applications during development.
Design/methodology/approach
The study is exploratory because of the unexplored approach. The researchers collected data from knowledgeable participants in digitalisation and building collapse in Nigeria. The research employed a phenomenology approach and analysed collected data via a thematic approach. The study achieved saturation at the 29th interviewee.
Findings
Findings show that lax construction digitalisation implementation, absence of regulatory framework, lax policy, unsafe fieldworkers' behaviours, absence of basic infrastructure, government attitude, hesitation to implement and high technology budget, especially in developing countries, are threats to curbing building collapse menace via digitalisation. The study identified technologies relevant to preventing or mitigating building collapse. Also, it proffered measures to prevent or mitigate building collapse via improved digital technology applications during development.
Originality/value
This research contributes to the construction digitalisation literature, especially in developing countries, and investigates the perceived barriers that may hinder digital technologies usage in preventing or mitigating building collapse in Nigeria.
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Andrew Ebekozien, Clinton Ohis Aigbavboa, Wellington Didibhuku Thwala, Mohamed Ahmed Hafez and Mohamad Shaharudin Samsurijan
Despite advancements in construction digitalisation and alternative building technologies, cost overrun is still a challenge in the construction industry. The inflation rate is…
Abstract
Purpose
Despite advancements in construction digitalisation and alternative building technologies, cost overrun is still a challenge in the construction industry. The inflation rate is increasing, especially in developing countries, and is critical in cost overrun matters. It can deviate construction built-up rate components. This may thwart improving construction-related Sustainable Development Goals (SDGs). Studies concerning the impact of the inflation rate on construction-related SDGs are scarce in developing countries, including Nigeria. The study investigated the impact of inflation on Nigeria’s construction projects and their outcome on SDGs and suggested possible ways to improve achievement of construction-related SDGs and their targets.
Design/methodology/approach
The researchers employed a qualitative research design. This is because of the study’s unexplored dimension. The researchers engaged 35 participants across major cities in Nigeria via semi-structured virtual and face-to-face interviews. The research utilised a thematic method for collated data and accomplished saturation.
Findings
Findings reveal that the impact of inflation on construction projects, if not checked, could hinder achieving construction-related SDGs in Nigeria. This is because of the past three years of hyperinflation that cut across major construction components. It shows that the upward inflation rate threatens achieving construction-related SDGs and proffered measures to mitigate inflation and, by extension, enhance achieving construction-related SDGs. This includes a downward review of the Monetary Policy Rate, control of exchange rate volatility and addressing insecurity to restore FDIs and FPIs confidence.
Originality/value
Besides suggesting possible solutions to mitigate hyperinflation on construction components to improve achieving construction-related SDGs, findings will stipulate government policymakers put measures in place through favourable fiscal and monetary policy implementation and encourage moving from a consumption to a production nation.
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Mehroosh Tak, Kirsty Blair and João Gabriel Oliveira Marques
High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was…
Abstract
Purpose
High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was debated intensely in media, with discussions on how and who should fix the food system.
Design/methodology/approach
Using a mixed methods approach, the authors conduct framing analysis on traditional media and sentiment analysis of twitter reactions to the NFS to identify frames used to shape food system policy interventions.
Findings
The study finds evidence that the media coverage of the NFS often utilised the tropes of “culture wars” shaping the debate of who is responsible to fix the food system – the government, the public or the industry. NFS recommendations were portrayed as issues of free choice to shift the debate away from government action correcting for market failure. In contrast, the industry was showcased as equipped to intervene on its own accord. Dietary recommendations made by the NFS were depicted as hurting the poor, painting a picture of helplessness and loss of control, while their voices were omitted and not represented in traditional media.
Social implications
British media’s alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system. Media firms should move beyond tropes of culture wars to discuss interventions that reform the structural causes of the UK’s broken food systems.
Originality/value
As traditional media coverage struggles to capture the diversity of public perception; the authors supplement framing analysis with sentiment analysis of Twitter data. To the best of our knowledge, no such media (and social media) analysis of the NFS has been conducted. The paper is also original as it extends our understanding of how media alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system.
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Courtney Hammond, Ashleigh S. Thatcher and Dean Fido
British Prime Minister, Rishi Sunak, recently introduced a “whole life order” sentence in response to sexually motivated or sadistic homicide offences (Gov.uk, 2023). Effectively…
Abstract
Purpose
British Prime Minister, Rishi Sunak, recently introduced a “whole life order” sentence in response to sexually motivated or sadistic homicide offences (Gov.uk, 2023). Effectively, this condemns the recipient to the remainder of their life in incarceration and renders rehabilitative interventions redundant. The purpose of this paper is to explore the literature pertaining to public pedagogy, definitions and convictions, and rehabilitative interventions – all in relation to those considered to have committed sexuallymotivated or sadistic murders, with emphasis on the implications of such.
Design/methodology/approach
Through this commentary, this paper explores the following points in line with existing literature: (a) public knowledge of the criminal justice system and those who have committed homicide offences, (b) the manner of defining and convicting sexually motivated and sadistic murders and (c) current access to rehabilitation intervention programmes.
Findings
This paper closes by recommending future research initiatives to deliver forensic-specific education for the general public as well as qualitative studies into the discourse around retribution to enable a conjunction between public concern and academic underpinning. Wider implications concerning public understandings, convictions, rehabilitations and politics are discussed.
Originality/value
To the best of the authors’ knowledge, this is the first paper that explores the practical and theoretical implications of imposing a whole life order on those charged with sadistic or sexual-motivated murders.
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This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.
Abstract
Purpose
This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.
Design/methodology/approach
Using a structured literature review, this study identifies the state of the art, maps the evolution of non-financial reporting in utility companies and reveals unexplored issues and aspects.
Findings
A critical analysis of the existing academic debate shows the development of utilities’ non-financial reporting literature and the focus of this debate. It provides insight into how utilities pay attention to non-financial reporting, what role this plays in corporate actions and relationships with stakeholders and what research gaps need further investigation.
Research limitations/implications
This study provides some useful recommendations to practitioners and regulators to be more conscious of the weaknesses and criticalities of utilities’ non-financial reporting and to address them when building such reporting. However, this study considered only articles published in peer-reviewed academic journals.
Originality/value
A comprehensive literature review in the utilities’ non-financial reporting area is timely, given the increase in this type of reporting. The study has an original focus and develops an analytical framework highlighting the peculiarities of utilities.
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Ya-Fei Liu, Yu-Bo Zhu, Hou-Han Wu and Fangxuan (Sam) Li
This study aims to explore the differences in the tourists’ perceived destination image on travel e-commerce platforms (e.g. Ctrip and Fliggy) and social media platforms (e.g…
Abstract
Purpose
This study aims to explore the differences in the tourists’ perceived destination image on travel e-commerce platforms (e.g. Ctrip and Fliggy) and social media platforms (e.g. Xiaohongshu and Weibo).
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Chiara Valentini and Krishnamurthy Sriramesh
Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different…
Abstract
Purpose
Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different public relations purposes in different cultural contexts. This study empirically investigates the presence and use of personal influence among Italian public relations professionals.
Design/methodology/approach
A survey was conducted through a self-administrated, web-based questionnaire and was developed from earlier studies investigating personal influence in public relations literature. Survey participants included public relations professionals across public, non-profit and private sectors.
Findings
The findings empirically show the presence and regular use of personal influence by professionals from all sectors to cultivate interpersonal relationships. Personal influence is considered a personal resource and used to leverage own influencing power. The findings also document four major manifestations of personal influence, which were named: relational closeness strategy, engagement strategy, expertise strategy and added value strategy.
Practical implications
This study enhances our understanding of personal influence in a specific cultural context and offers strategic insights for international professionals seeking to leverage influence in the socio-political environment of Italy. It also offers elements to improve public relations education and training.
Originality/value
The study offers some preliminary understandings of how Italian professionals leverage their personal influence in their daily public relations activities contributing with empirical evidence to the body of knowledge in public relations.
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