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Article
Publication date: 5 July 2023

Alireza Rohani and Mirna Jabbour

This study investigates whether carbon media legitimacy is influenced by carbon performance and/or carbon disclosure using a direct measure of carbon media legitimacy in UK…

Abstract

Purpose

This study investigates whether carbon media legitimacy is influenced by carbon performance and/or carbon disclosure using a direct measure of carbon media legitimacy in UK context.

Design/methodology/approach

To test this study's hypotheses, the authors employ Tobit regression analysis of 95 UK companies listed in FTSE350. The authors use balanced panel data (475 observations in total) to reduces the noise introduced by unit heterogeneity.

Findings

The authors find that while corporate carbon performance is not reflected in carbon media legitimacy, carbon media legitimacy is positively and significantly affected by voluntary carbon disclosure (irrespective of its quality). Thus, voluntary carbon disclosure is shown to be an effective tool in legitimising corporate activities.

Research limitations/implications

The results show a certain degree of naivety on the part of the media in assessing corporate carbon behaviour, since it values carbon disclosure (irrespective of its quality) more than carbon performance. Such media behaviour may hinder future improvement in carbon performance of firms.

Practical implications

This study's results indicate that the existing UK carbon disclosure policy does not address the heart of climate change and global warming. Thus, tougher regulations should be considered by policy-makers in relation to voluntary carbon disclosure in the UK.

Originality/value

To the best of the authors' knowledge, this is the first study to examine whether carbon media legitimacy is associated with both carbon performance and carbon disclosure using a direct measure of carbon media legitimacy, and to use the UK context when addressing this association. It also examines the effectiveness of quality of carbon disclosure as legitimation tool.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 27 December 2022

Alireza Rohani, Mirna Jabbour and Sulaiman Aliyu

With the growing attention around carbon emissions disclosure, the demand for external carbon assurance on emissions reports has been increasing by stakeholders as it provides…

Abstract

Purpose

With the growing attention around carbon emissions disclosure, the demand for external carbon assurance on emissions reports has been increasing by stakeholders as it provides additional credibility and confidence. This study investigates the association between the higher level of external carbon assurance and improvement in a firm's carbon emissions. It provides an understanding of corporate incentives for obtaining a higher level of carbon assurance, particularly in relation to carbon performance enhancements.

Design/methodology/approach

Data are collected from 170 US companies for the period 2012–2017 and are analysed using a change analysis. Generalised method of moment (GMM) is used to address endogeneity.

Findings

Following the rationales taken by legitimacy and “outside-in” management views, the findings reveal that a higher level of carbon assurance (i.e. reasonable assurance) marginally improves firms' carbon performance (i.e. reported carbon emissions). This is consistent with “outside-in” management view suggesting that a higher level of assurance could be utilised as a tool for accessing more information about stakeholders' needs and concerns, which can be useful in enhancing carbon performance.

Research limitations/implications

The findings are generalisable to US firms and may not extend to other contexts.

Practical implications

The implication of this study for companies is that a high level of sustainability assurance is a useful tool to access detailed information about stakeholder concerns, of which internalisation can help to marginally improve carbon performance. For policymakers, the insights into and enhanced understanding of the incentives for obtaining carbon assurance can help policymakers to develop effective policies and initiatives for carbon assurance. Considering the possible improvements in carbon performance when obtaining a high level of sustainability verification, governments need to consider mandating carbon assurance.

Originality/value

This study extends the existing studies of assurance in sustainability context as well as in carbon context by explaining why companies voluntarily get expensive external verification (i.e. higher level of assurance) of their carbon emissions disclosure. This study responds to calls in the literature for empirical research investigating the association between environmental performance and external assurance with a focus on level of assurance.

Highlights

  1. A higher level of carbon assurance Marginally improves firms' carbon performance.

  2. Corporate incentives to obtain higher level of carbon assurance is beyond seeking legitimacy.

  3. Higher level of assurance is a useful tool for accessing more information about stakeholders' concerns.

  4. Consistent with “ouside-in”management view, companies internalise stakeholders' concerns to marginally improve performance.

A higher level of carbon assurance Marginally improves firms' carbon performance.

Corporate incentives to obtain higher level of carbon assurance is beyond seeking legitimacy.

Higher level of assurance is a useful tool for accessing more information about stakeholders' concerns.

Consistent with “ouside-in”management view, companies internalise stakeholders' concerns to marginally improve performance.

Details

Journal of Applied Accounting Research, vol. 24 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 17 August 2010

Zahra Abazari and Alireza Isfandyari‐Moghaddam

This study aims to evaluates the existing and potential facilities in Iranian Islamic Sciences Centers (ISCs), including information resources, budget, human resources and…

Abstract

Purpose

This study aims to evaluates the existing and potential facilities in Iranian Islamic Sciences Centers (ISCs), including information resources, budget, human resources and facilities. It identifies the views of Center managers in order to find grounds for cooperation and collaboration and to develop communication and information exchanges between the Centers.

Design/methodology/approach

The population of this research includes all 123 ISCs in Iran. Questionnaires were distributed in a three‐month interval (August to October, 2008). The data were analyzed using SPSS software (Version 16).

Findings

The findings show that ISCs support the establishment of a network and would join it; however, lack of professionals in the informatics and network development, lack of in‐service training facilities, lack of financial and facilities, lack of access to the resources of other centers and the absence of fast exchange of information are among the problems that need much attention.

Practical implications

To establish the network, three issues should be considered, i.e. human resources, budget, and facilities of the centers.

Originality/value

The paper can serve as a driver to improve the efficiency in ISCs through establishing an information network to serve them.

Details

Interlending & Document Supply, vol. 38 no. 3
Type: Research Article
ISSN: 0264-1615

Keywords

Article
Publication date: 24 April 2024

Mohsen Jami, Hamidreza Izadbakhsh and Alireza Arshadi Khamseh

This study aims to minimize the cost and time of blood delivery in the whole blood supply chain network (BSCN) in disaster conditions. In other words, integrating all strategic…

Abstract

Purpose

This study aims to minimize the cost and time of blood delivery in the whole blood supply chain network (BSCN) in disaster conditions. In other words, integrating all strategic, tactical and operational decisions of three levels of blood collection, processing and distribution leads to satisfying the demand at the right time.

Design/methodology/approach

This paper proposes an integrated BSCN in disaster conditions to consider four categories of facilities, including temporary blood collection centers, field hospitals, main blood processing centers and medical centers, to optimize demand response time appropriately. The proposed model applies the location of all permanent and emergency facilities in three levels: blood collection, processing and distribution. Other essential decisions, including multipurpose facilities, emergency transportation, inventory and allocation, were also used in the model. The LP metric method is applied to solve the proposed bi-objective mathematical model for the BSCN.

Findings

The findings show that this model clarifies its efficiency in the total cost and blood delivery time reduction, which results in a low carbon transmission of the blood supply chain.

Originality/value

The researchers proposed an integrated BSCN in disaster conditions to minimize the cost and time of blood delivery. They considered multipurpose capabilities for facilities (e.g. field hospitals are responsible for the three purposes of blood collection, processing and distribution), and so locating permanent and emergency facilities at three levels of blood collection, processing and distribution, support facilities, emergency transportation and traffic on the route with pollution were used to present a new model.

Article
Publication date: 22 March 2021

Z.B. Xing, Xingchao Han, Hanbing Ke, Q.G. Zhang, Zhiping Zhang, Huijin Xu and Fuqiang Wang

A combination of highly conductive porous media and nanofluids is an efficient way for improving thermal performance of relevant applications. For precisely predicting the flow…

Abstract

Purpose

A combination of highly conductive porous media and nanofluids is an efficient way for improving thermal performance of relevant applications. For precisely predicting the flow and thermal transport of nanofluids in porous media, the purpose of this paper is to explore the inter-phase coupling numerical methods.

Design/methodology/approach

Based on the lattice Boltzmann (LB) method, this study combines the convective flow, non-equilibrium thermal transport and phase interactions of nanofluids in porous matrix and proposes a new multi-phase LB model. The micro-scale momentum and heat interactions are especially analyzed for nanoparticles, base fluid and solid matrix. A set of three-phase LB equations for the flow/thermal coupling of base fluid, nanoparticles and solid matrix is established.

Findings

Distributions of nanoparticles, velocities for nanoparticles and the base fluid, temperatures for three phases and interaction forces are analyzed in detail. Influences of parameters on the nanofluid convection in the porous matrix are examined. Thermal resistance of nanofluid convective transport in porous structures are comprehensively discussed with the models of multi-phases. Results show that the Rayleigh number and the Darcy number have significant influences on the convective characteristics. The result with the three-phase model is mildly larger than that with the local thermal non-equilibrium model.

Originality/value

This paper first creates the multi-phase theoretical model for the complex coupling process of nanofluids in porous structures, which is useful for researchers and technicians in fields of thermal science and computational fluid dynamics.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 31 no. 8
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 8 May 2019

Sedki Karoui and Romdhane Khemakhem

This study aims to better understand the Islamic consumption incentives because the spectacular flourishing of the halal market in different places around the world has grown the…

1681

Abstract

Purpose

This study aims to better understand the Islamic consumption incentives because the spectacular flourishing of the halal market in different places around the world has grown the interest in understanding and deciphering the mechanisms behind its development.

Design/methodology/approach

Through an exploratory study of some Tunisia-based Islamic groups’ purchasing behavior, this paper investigates factors leading to the purchasing of halal goods (Islamic consumption).

Findings

Findings show that the Islamic consumer is more of an Islamist than simply a Muslim. In addition, findings show that halal consumption is not merely related to religious affiliations but also the product of numerous cultural, social and psychological factors.

Originality/value

In addition to Islamism and Islamic activism, this paper puts in evidence the role of some post-structural factors such as identity, nostalgia and hedonism in relation to the buying intention of halal products and services.

Details

Journal of Islamic Marketing, vol. 10 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

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