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Article
Publication date: 8 November 2022

Andrew C. Stuart, Stephen H. Fuller, Nicole M. Heron and Tracey J. Riley

This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure…

Abstract

Purpose

This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality; (2) review the evolution of disclosure quality proxies used by accounting researchers; (3) describe the antecedents to disclosure quality; (4) describe the outcomes of disclosure quality; and (5) identify gaps in the current literature and offer suggestions for future research.

Design/methodology/approach

This study conducted a systematic review capturing articles examining CSR disclosure quality. The researchers first searched EBSCO, identifying all relevant articles by searching for “corporate social responsibility,” “CSR,” “ESG” and “sustainability reporting” anywhere in the article. Then, the results were filtered to focus on 23 of the most prominent accounting journals. The search resulted in 592 articles which were individually reviewed for relevance to the authors’ review. This study includes all articles that examine disclosure and provide insight into elements that influence disclosure quality or provide evidence of the effects of disclosure quality on user decision-making.

Findings

It is found that a comprehensive definition of CSR disclosure quality has yet to be developed and that proxies for CSR disclosure quality have evolved over time. This study synthesizes the literature on the antecedents of CSR disclosure quality, and how CSR disclosure quality affects users' decision-making and related outcomes. Overall, the review of this study suggests that assurance and a number of corporate features have important effects on disclosure quality. Also, high-quality disclosures are positively associated with many benefits to market participants.

Originality/value

This study complements Huang and Watson's (2015) CSR literature review by comprehensively reviewing and synthesizing the CSR disclosure quality literature that was only emerging when their review was published. Importantly, this study contributes to the CSR disclosure literature by developing a comprehensive definition of CSR disclosure quality that is grounded in the accounting literature and aligned with current frameworks.

Details

Journal of Accounting Literature, vol. 45 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Abstract

Purpose

The purpose of this paper is to present data about the experiences of adults with learning disabilities during the COVID-19 pandemic across the UK.

Design/methodology/approach

Interviews were conducted with 609 adults with learning disabilities. Family carers and support staff of another 351 adults with learning disabilities completed a proxy online survey. The data were collected between December 2020 and February 2021 and concerned both worries/negatives and anything positive that had happened because of the COVID-19 pandemic.

Findings

Social isolation was the most commonly reported worry/negative for adults with learning disabilities, with other frequently reported worries/negatives including: changes to/loss of routine; loss of support/services; and decreased health/well-being/fitness. A large proportion of participants indicated that nothing positive had happened because of COVID-19, but some positives were reported, including: digital inclusion; more time spent with important people; improved health/well-being/fitness; and, a slower pace of life.

Practical implications

Future pandemic planning must ensure that adults with learning disabilities are supported to maintain social contact with the people who matter to them and to support their health and well-being (including maintaining access to essential services and activities). Some adults with learning disabilities may benefit from additional support to improve their digital confidence and access. This may in turn enable them to maintain contact with family, friends and support services/activities.

Originality/value

This is the largest study about the experiences of adults with learning disabilities during the COVID-19 pandemic in the UK. The authors primarily collected data directly from adults with learning disabilities and worked with partner organisations of people with learning disabilities throughout the study.

Details

Tizard Learning Disability Review, vol. 26 no. 4
Type: Research Article
ISSN: 1359-5474

Keywords

Article
Publication date: 24 January 2022

Samantha Flynn, Chris Hatton, Richard P. Hastings, Nikita Hayden, Sue Caton, Pauline Heslop, Andrew Jahoda, Stuart Todd, Edward Oloidi, Stephen Beyer, Peter Mulhall and Laurence Taggart

This paper aims to present data about access to and use of health and social care services by adults with learning disabilities during the COVID-19 pandemic in England…

231

Abstract

Purpose

This paper aims to present data about access to and use of health and social care services by adults with learning disabilities during the COVID-19 pandemic in England, Northern Ireland, Scotland and Wales.

Design/methodology/approach

Data were collected in three waves between December 2020 and September 2021 and concerned the use of health and social care services during the COVID-19 pandemic. Data were collected at one or more time-points directly from 694 adults with learning disabilities and through separate proxy reports by family carers and paid support staff of another 447 adults with learning disabilities.

Findings

Many people with learning disabilities who reported regularly accessing services/supports pre-pandemic were not receiving them during the timeframe of this study. There were indications of increasing access to some services and supports between Wave 2 and 3, but this was not universal.

Practical implications

People in Cohort 2, who were likely to have severe/profound learning disabilities, were less frequently reported to access online community activities than people in Cohort 1, which is likely to exacerbate existing social isolation for this cohort and their family carers. Service providers should seek to ensure equitable access to services and activities for all people with learning disabilities in the event of future lockdowns or pandemics.

Originality/value

This is the largest longitudinal study about the impact of the COVID-19 pandemic on health and social care services for adults with learning disabilities in the UK. We primarily collected data directly from adults with learning disabilities and worked with partner organisations of people with learning disabilities and family members throughout the study.

Details

Tizard Learning Disability Review, vol. 27 no. 1
Type: Research Article
ISSN: 1359-5474

Keywords

Open Access
Article
Publication date: 9 September 2022

Jennifer E. Thannhauser, Andrew C.H. Szeto, Keith S. Dobson and David Nordstokke

With the recent release of the National Standard for Mental Health and Well-Being for Post-Secondary Students, there is increased interest to integrate research and…

Abstract

Purpose

With the recent release of the National Standard for Mental Health and Well-Being for Post-Secondary Students, there is increased interest to integrate research and practice for mental health services on post-secondary campuses. Participant-oriented research is a useful framework to bridge this gap. This paper aims to describe the program development and evaluation process and reports challenges and lessons learned to inform future implementation strategies for similar endeavours.

Design/methodology/approach

A participant-oriented research approach was used to revise and evaluate an innovative interdisciplinary resilience program, entitled Roots of Resiliency, for post-secondary students.

Findings

This case analysis used the development and evaluation of Roots of Resiliency to demonstrate some of the strategies and challenges that exist for participant-oriented research related to mental health in the post-secondary context. Collaborative relationships among the various development team members contributed to an overall positive experience. Some challenges that others who work in post-secondary mental health field may consider include the need for content expertise, the ongoing need for communication among team members and the need for an effective system to give voice to all participants.

Originality/value

Any mental health program has a cultural component and is best co-developed by the particular students (e.g. indigenous students) who are to be served by the program. In this regard, the co-design and shared development and evaluation of the current mental health program is an example that can be emulated in other programs within the post-secondary context.

Details

Journal of Public Mental Health, vol. 21 no. 4
Type: Research Article
ISSN: 1746-5729

Keywords

Content available
Book part
Publication date: 19 June 2019

Abstract

Details

Seminal Ideas for the Next Twenty-Five Years of Advances
Type: Book
ISBN: 978-1-78973-262-7

Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Details

Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes…

17345

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Structural Survey, vol. 19 no. 3
Type: Research Article
ISSN: 0263-080X

Article
Publication date: 1 September 2001

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property…

14481

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Facilities, vol. 19 no. 9
Type: Research Article
ISSN: 0263-2772

Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes…

13984

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Property Management, vol. 19 no. 3
Type: Research Article
ISSN: 0263-7472

Article
Publication date: 1 May 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes…

13851

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Journal of Property Investment & Finance, vol. 19 no. 5
Type: Research Article
ISSN: 1463-578X

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