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Article
Publication date: 31 May 2024

Sri Pujiningsih and Helianti Utami

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary…

Abstract

Purpose

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

Design/methodology/approach

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

Findings

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

Research limitations/implications

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Practical implications

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Social implications

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

Originality/value

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 11 June 2024

Michal Ganz Meishar

This study aims to examine the contribution of informal encounters outside the school walls between local Israeli families from “Waldorf Education” and immigrant families from…

Abstract

Purpose

This study aims to examine the contribution of informal encounters outside the school walls between local Israeli families from “Waldorf Education” and immigrant families from Africa from formal state education and explore the consequences of these encounters on the development of lifelong learning competences. Research questions are as follows: In what way do non-formal encounters lead to the development of lifelong learning ability? What are the challenges and consequences of non-formal activity for research participants, families and educators from the pedagogical, social and personal perspectives?

Design/methodology/approach

The research uses a qualitative-interpretive case study approach that allows for in-depth observation of the phenomenon within the context of reality to understand the case, a non-formal encounter between two groups of parents from different cultures, languages and educational attitudes. In this case study, it is possible to generalize from the local to the global and examine processes, actions and behaviors in the studied case (Creswell et al., 2018; Yin, 2009). This empirical study allows description, analysis, understanding and explanation of the challenges and actions in organizing and holding non-formal encounters from personal experiences as a first source.

Findings

The analysis of the data brought up two main categories that represent the actions and insights from the non-formal encounters for developing lifelong learning competences: create a personal dialogue to strengthen trust and confidence; foster parental involvement. Non-formal encounters between families from different cultural-social backgrounds may promote lifelong learning competences such as tolerance, inclusion and openness. However, external intervention by a social association is required to organize, support and operate them.

Research limitations/implications

The research’s limitation was that it was conducted in the country’s center. Therefore, the findings must be considered in the context in which they are presented and not generalized to other regions or communities from other cultures in Israel and the world. A few limited encounters may affect the author’s interpretation of the study data. In addition, expressions of “social desire” that may be expressed in interviews must be considered.

Practical implications

This study emphasizes social activism. Despite all the differences and tensions, creating an equal space in the families’ encounters is essential for lifelong learning. The immigrant parents participated in decision-making, the stages of organization and the activities themselves during the encounters. This partnership strengthened their commitment and responsibility. Because they are a powerless minority group, it should not be assumed that two encounters will improve their self-confidence. The proof is that fewer participants came to the last encounter. Education experts must maintain consistency and continuity in forming partnerships with immigrant families over time and as part of lifelong learning.

Social implications

The non-formal encounters between the two groups of families create an atmosphere of equality: all are parents of children seeking to inculcate humane and social values. The collaborative atmosphere contributed to the understanding that closeness overpowers distance. Everyone is troubled by similar issues of parenting, enjoyment of children, nutritious food and a shared desire to be good citizens while maintaining tolerance, reciprocity and respect.

Originality/value

Non-formal encounters are actively performed to create belonging when the “others and we” join together for the community and the children. This is an extensive, open and accessible platform for strengthening social consciousness and understanding the connection between teaching, culture and society to promote equality in education. This study will allow schools to expand the boundaries of communication with parents and initiate additional activities with other social groups to foster children’s integration. It will enrich the academic knowledge about connections and communication of educators, families from Israel and immigrant families in developing a partnership in the school to promote lifelong learning.

Abstract

Details

Social Constructions of Migration in Nigeria and Zimbabwe: Discourse, Rhetoric, and Identity
Type: Book
ISBN: 978-1-83549-169-0

Keywords

Open Access
Article
Publication date: 13 September 2024

Malin Ågren

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual…

Abstract

Purpose

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual citizens to take more responsibility for their security.

Design/methodology/approach

A multimodal discursive approach drawing on multimodal narrative analysis of video clips and multimodal critical discourse analysis (MCDA) is used to examine how the responsibilization of preparedness is legitimated in video material published on Swedish Civil Contingencies Agency's (MSB’s) YouTube channel.

Findings

The study finds that the responsibilization of preparedness is legitimated through an ongoing but evolving normalization of threat. The findings also show how responsibilization is legitimated in moralizing terms of individual contribution to society, which may indicate a return from neo-liberal values to more traditional Swedish collectivist values.

Originality/value

The study shows how communication around preparedness and responsibilization is discursively constructed and legitimated through multimodal features, while previous research has mainly focused on verbal or written communication.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Book part
Publication date: 25 September 2024

Helga Mayr and Christian Baumgartner

Amid multiple crises and increasing volatility, sustainable development is a pressing concern. Higher Education for Sustainable Development, especially Responsible Management…

Abstract

Amid multiple crises and increasing volatility, sustainable development is a pressing concern. Higher Education for Sustainable Development, especially Responsible Management Education (RME), drives transformative change by fostering new perspectives on work, decision-making and leadership. Conferences serve as pivotal sustainability discussion platforms, yet many remain traditional and lack interactive student engagement. This hinders active involvement and collaborative problem-solving. The Global Goals Design Jam, a dynamic, nontraditional format explored in this study offers an alternative approach. By blending design thinking and playful learning and constructivist learning methods, the Global Goals Design Jam offers a space for collaborative and creative Sustainable Development Goals (SDGs) solutions. At the ninth Responsible Management Education Research Conference (RMERC) in September 2022, students from various universities took part in a Global Goals Design Jam. The current prestudy postulates that participation in a Global Goals Design Jam is primarily associated with positive attributes related to emotions and a sense of coherence. The potential for empowering learners to navigate real-world complexities and contribute to sustainability is highlighted, establishing formats like the Global Goals Design Jam as a valuable addition to educational conferences with a sustainability focus. The results also highlight potentials and limitations of the format and provide insights into further research requirements.

Details

Innovation in Responsible Management Education
Type: Book
ISBN: 978-1-83549-465-3

Keywords

Article
Publication date: 16 September 2024

Grace Henry and Scott E. Wolfe

The current study sought to better understand the factors that contribute to whether officers value procedurally just interaction techniques and contribute to the limited research…

Abstract

Purpose

The current study sought to better understand the factors that contribute to whether officers value procedurally just interaction techniques and contribute to the limited research examining how the effects of warrior and guardian mentalities may vary based on individual officer characteristics.

Design/methodology/approach

Survey data collected from patrol officers in two geographically different and ethnically diverse United States police departments allowed for an examination of the generality of warrior and guardian orientations on perceptions of procedural justice across gender, race and/or ethnicity, military service, education, and experience.

Findings

There was a largely invariant effect of the mentalities on officer attitudes toward procedural justice, except for officers of color. In this sample, the guardian effect on prioritizing procedural justice was stronger for officers of color than for White officers.

Originality/value

This study sheds light on our theoretical understanding of the warrior/guardian framework and offers practical implications for police leaders and policymakers in their effort to improve police-community relations.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

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