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1 – 10 of over 89000Dinithi Dissanayake, Sanjaya Kuruppu, Wei Qian and Carol Tilt
The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.
Abstract
Purpose
The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region.
Design/methodology/approach
This paper uses surveys and semi-structured interviews to explore the main barriers faced by the managers of listed companies in undertaking sustainability reporting.
Findings
The findings of the study reveal that the main barriers for sustainability reporting are attributable to lack of knowledge and understanding, additional cost involved, time constraints, lack of awareness and education in sustainability reporting and a lack of initiatives from government. These vary between three groups of countries: those with more developed reporting, those with less developed reporting and those with strong cultural constraints to reporting.
Research limitations/implications
This study adapts Lewin’s field theory and three-step model of change to be applied to group dynamics at a broader country level rather than at an organisational level.
Practical implications
The barriers identified in this paper are important for reporting companies to come up with strategies to mitigate existing barriers and for regulatory authorities to provide subsidies and other incentives to supplement the efforts of these listed companies. Also, non-reporting companies could use the findings as a measure of cautiousness to set up the necessary processes to have a smooth sustainability reporting process in their companies.
Originality/value
This is one of the few studies that explore the barriers for sustainability reporting in five countries in the Indo-Pacific region.
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Safa ElKhider and Barbara M. Savage
The purpose of this paper is to identify the barriers of near miss (NM) reporting among healthcare workers in a governmental hospital in Saudi Arabia.
Abstract
Purpose
The purpose of this paper is to identify the barriers of near miss (NM) reporting among healthcare workers in a governmental hospital in Saudi Arabia.
Design/methodology/approach
This is a mixed methods study, composed of a survey, followed by a set of semi-structured interviews which were conducted to get a more in depth understanding of some of the aspects covered in the questionnaire.
Findings
The research shows that the main barrier to reporting NMs in the hospital is a fear of professional and departmental consequences. Differences between employee groups are evident in their perceptions, special attention should be given to that when developing a programme to improve reporting.
Research limitations/implications
First, the sample size may not be representative of the hospital’s population, because the response rate from nurses was significantly higher than from professional groups. Second, the questionnaire only captures the perceptions of employees about these barriers and not the actual barriers. Those who did not respond to the questionnaires might hold different views to those who responded, providing bias in the results.
Practical implications
These findings show that a focus on NMs in particular is lacking in Saudi Arabia, despite the valuable learning opportunities they may hold. Better understanding of these factors is likely to aid hospital leaders in talking the barriers identified, so that the potential of NM reports can be maximised to improve hospital systems.
Originality/value
This research draws attention to the attitudes of healthcare workers to NM reporting, most previous studies were focussed on the barriers of adverse events or error reporting in general, rather than NMs.
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John Dumay, Cristiana Bernardi, James Guthrie and Matteo La Torre
This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated…
Abstract
Purpose
This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept and <IR> as espoused by the IIRC in the <IRF> (IIRC, 2013). The authors specifically focus on possible barriers and emphasise the specific issues the authors feel could be rectified to advance the <IRF>, along with the areas that may potentially hinder its wider adoption and implementation.
Design/methodology/approach
The paper draws upon and synthesises academic analysis and insights provided in the IR and <IR> academic literature as well as various directives, policy and framework pronouncements.
Findings
The flexibility and lack of prescription concerning actual disclosures and metrics in the <IRF> could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus the authors see forces, both external and internal, driving <IR> adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. The authors paper highlights potential areas for further robust academic research and the need to contribute to <IR> policy and practice.
Research limitations/implications
The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the <IRF>. The authors highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of the authors’ work is that the authors draw upon a synthesis of the existing literature which is still in an early stage of development.
Originality/value
The paper provides the IIRC with several insights into the current <IRF> and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which the authors can build their future research.
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Angus W.H. Yip, William Y.P. Yu and Queenelle W.T. Ip
It is a challenge for Small-Cap companies, i.e., Small and Medium-sized listed companies in Hong Kong (“SMEs”) in Environmental, Social and Governance (ESG) reporting as they may…
Abstract
Purpose
It is a challenge for Small-Cap companies, i.e., Small and Medium-sized listed companies in Hong Kong (“SMEs”) in Environmental, Social and Governance (ESG) reporting as they may lack knowledge, skills and motivation. This paper investigates a spectrum of the drivers and barriers that these SMEs faced for better ESG reporting.
Design/methodology/approach
In this study, 22 persons responsible for ESG reporting in their SMEs were interviewed. The results were analysed by using grounded theory with the assistance of concept mapping.
Findings
Regulations and management support are the first two critical drivers, whereas lack of management support and lack of expertise are the first two significant barriers. To overcome the obstacles, various stakeholders including regulators, bankers, investors, customers, competitors, NGOs and employees have their roles to play. Stakeholder theory is most relevant in explaining the results as stakeholders can exert effective pulling forces by creating tangible benefits for SMEs, resulting in more substantial management support.
Originality/value
This is amongst the first comprehensive investigation on the motivational factors in SMEs’ ESG reporting. Policy makers should not only focus on the effort to upgrade the reporting standards but also contemplate more effective ways to balance the short-term and the long-term benefits of ESG reporting by mobilising various stakeholders to exert more influences.
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Barbara M. Altman, Donald J. Lollar and Elizabeth K. Rasch
In recent years, recognition of environmental influences in public health has expanded to include more components of the environment such as the built environment, attitudes, and…
Abstract
Purpose
In recent years, recognition of environmental influences in public health has expanded to include more components of the environment such as the built environment, attitudes, and public policies. This environmental attention has addressed the need for healthier housing, schools, roads, and work sites, as some examples. Paralleling the development of awareness of the impact of environment on health and health behaviors, the influence of the environment and its contribution to the experience of disability has become more apparent. This national descriptive analysis of environmental barriers contributes to our understanding of the extent of environmental considerations for the entire U.S. adult population, not just older individuals, and will document those problems for those with self-reported functional limitations (i.e., disability).
Design/methodology/approach
This analysis uses the 2002 National Health Interview data to examine physical, social, and policy barriers experienced by the U.S. national population of adults age 18 or over. Focusing specifically on those who report a physical, activity, participation, or mental health limitation, the experience of barriers in the home, workplace, school, and the community is examined using descriptive analyses.
Findings
Results indicate that approximately 11% of the population with disabilities and 2% of the nondisabled adult population experience barriers in their daily lives. Severity of limitations and poor health status among those with disabilities increase the experience of barriers. The only sociodemographic factor related to reporting barriers was income. Depending on the kind of limitation, up to 28.6% of the population with disabilities experience barriers. The two most frequently reported types of barriers were building design and attitudes of other people.
Social implications
This analysis provides an indication of how the environment is experienced by adults with disabilities and identifies perceived barriers found in the home, the work/school environment and the community. It starts to provide a baseline for understanding of the environment as experienced by persons with disabilities and suggests the most pressing areas for attention.
Originality/value
To our knowledge, this is among the first nationally representative analysis of barriers that interfere with daily activities experienced by adults in the United States. It highlights the experience of adults with disabilities and describes numerous types of potential barriers.
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Naomi Burns, Zina Alkaisy and Elaine Sharp
The purpose of this paper is to explore the attitudes and beliefs of doctors towards medication error reporting following 15 years of a national patient safety agenda.
Abstract
Purpose
The purpose of this paper is to explore the attitudes and beliefs of doctors towards medication error reporting following 15 years of a national patient safety agenda.
Design/methodology/approach
This is a qualitative descriptive study utilising semi-structured interviews. A group of ten doctors of different disciplines shared their attitudes and beliefs about medication error reporting. Using thematic content analysis, findings were reflected upon those collected by the same author of a similar study 13 years before (2002).
Findings
Five key themes were identified: lack of incident feedback, non-user-friendly incident reporting systems, supportive cultures, electronic prescribing and time pressures. Despite more positive responses to the benefits of medication error reporting in 2015 compared to 2002, doctors at both times expressed a reluctance to use the hospital’s incident reporting system, labelling it time consuming and non-user-friendly. A more supportive environment, however, where error had been made was thought to exist compared to 2002. The role of the pharmacist was highlighted as critical in reducing medication error with the introduction of electronic prescribing being pivotal in 2015.
Originality/value
To the authors’ knowledge, this is the first study to compare doctors’ attitudes on medication errors following a period of time of increased patient safety awareness. The results suggest that error reporting today is largely more positive and organisations are more supportive than in 2002. Despite a change from paper to electronic methods, there is a continuing need to improve the efficacy of incident reporting systems and ensure an open, supportive environment for clinicians.
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Yael Sela Vilensky, Keren Grinberg and Yael Yisaschar-Mekuzas
This study aims to identify the barriers that prevent community nurses in Israel from reporting cases of child maltreatment.
Abstract
Purpose
This study aims to identify the barriers that prevent community nurses in Israel from reporting cases of child maltreatment.
Design/methodology/approach
A qualitative study included interviews of 20 community nurses using questions that focused on the following subjects: knowledge of the law and reporting methods, barriers to reporting and the nurses’ outlook on child abuse.
Findings
Nurses felt they have a lack of the professional knowledge needed to identify suspicious signs. Furthermore, finding indicates that there is a lack of understanding regarding the term “reasonable suspicion” under the law among nurses, and a lack of familiarity with the postreporting procedure. The duty to report is not, by itself, sufficient to increase the rate of reporting. The training in this area is insufficient.
Practical implications
Policymakers must formulate clear rules to identify various forms of harm in children and determine the existence of a “reasonable basis” to believe that a crime has been committed among community nurses in Israel so that they can fulfill their legal and moral duty.
Originality/value
Reporting abuse is a professional duty enshrined in law. The enactment of this law in Israel in 1989 created a new reality, designating a legal and moral obligation, on the part of society in general, as well as professionals, to break the code of silence surrounding child abuse. However, the present findings suggest that the rates of reporting among community nurses remain low. As of yet, no research has been conducted as to why nurses are not reporting suspected cases of abuse in Israel, despite the continued existence of this law.
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Carol A. Tilt, Wei Qian, Sanjaya Kuruppu and Dinithi Dissanayake
Developing countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions…
Abstract
Purpose
Developing countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions, notably in sub-Saharan Africa. To fill this gap and understand the state of sustainability reporting in sub-Saharan Africa, this paper aims to investigate the current state of reporting, identifies the major motivations and barriers for reporting and suggests an agenda of future issues that need to be considered by firms, policymakers and academics.
Design/methodology/approach
This paper includes analysis of reporting practices in 48 sub-Saharan African countries using the lens of New Institutional Economics. It comprises three phases of data collection and analysis: presentation of overall reporting data collected and provided by Global Reporting Initiative (GRI). analysis of stand-alone sustainability reports using qualitative data analysis and interviews with key report producers.
Findings
The analysis identifies key issues that companies in selected sub-Saharan African countries are grappling within their contexts. There are significant barriers to reporting but institutional mechanisms, such as voluntary reporting frameworks, provide an important bridge between embedding informal norms and changes to regulatory requirements. These are important for the development of better governance and accountability mechanisms.
Research limitations/implications
Findings have important implications for policymakers and institutions such as GRI in terms of regulation, outreach and localised training. More broadly, global bodies such as GRI and IIRC in a developing country context may require more local knowledge and support. Limitations include limited data availability, particularly for interviews, which means that these results are preliminary and provide a basis for further work.
Practical implications
The findings of this paper contribute to the knowledge of sustainability reporting in this region, and provide some policy implications for firms, governments and regulators.
Originality/value
This paper is one of only a handful looking at the emerging phenomenon of sustainability reporting in sub-Saharan African countries.
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Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and…
Abstract
Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and analyses the current IC approaches for defining essential drivers and policy strategies for such a framework. Focusing on external reporting and ‘value in use/stakeholder’ criteria is seen as a set of drivers that can combine policy and company perspectives and at the same time ensure involvement of a larger part of the business community and a framework recognisable to users of IC reports.
Geetanjali Gangoli, Aisha Gill, Natasha Mulvihill and Marianne Hester
The purpose of this paper is to explore the perceptions of and barriers to reporting female genital mutilation (FGM) by victims and survivors of FGM to the police in England and…
Abstract
Purpose
The purpose of this paper is to explore the perceptions of and barriers to reporting female genital mutilation (FGM) by victims and survivors of FGM to the police in England and Wales.
Design/methodology/approach
The paper is based on 14 interviews conducted with adult survivors and victims of FGM. A combination of 1:1 and group interviews were used, based on the preference of the respondents. Respondents were recruited in collaboration with specialist non-governmental organisations and major stakeholders in the area of honour-based violence and black and minority ethnic communities.
Findings
A key finding in this research was that all victims/survivors the authors interviewed stated that they did not support the practice of FGM, and that they would not follow it for younger women in their own family. Second, the authors found that none of the respondents had reported their experience to the police. Third, they identified key barriers to reporting, which included: their belief that reporting their own experience would not serve any purpose because they had experienced FGM as children, and in another country; and that they did not feel able to report new incidents of FGM in the community because of a lack of trust in the police due to previous negative experiences. Finally, they believed that FGM could be prevented only by work within the community, and not through engagement with the criminal justice system.
Originality/value
This is, to our knowledge, one of the first papers that is based on victims and survivors’ perceptions that explores barriers to reporting cases of FGM to the police, and offers levers for change.
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