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Open Access
Article
Publication date: 13 April 2017

Nadia Di Giacomo, James Guthrie and Federica Farneti

This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its…

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Abstract

Purpose

This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its employees’ air travel. The organisation was motivated to reduce its carbon emissions both to comply with regulation and to enhance or maintain corporate reputation.

Design/methodology/approach

The paper takes a case study approach, examining internal and external documents as well as conducting interviews with senior staff.

Findings

The case study investigates how Beta’s management implemented a system to reduce carbon emissions. The organisation focused on air travel, but the study finds that employee travel preferences did not radically change. Rather than reduction in carbon emissions, as planned by head office, air travel carbon emissions actually increased during the period, and, as a consequence, the reported reduction targets were significantly adjusted downwards to meet the new realities.

Practical/implications

The study has implications for both policy and practice for organisations seeking to improve their sustainability performance.

Originality/value

The study responds to calls in the literature to undertake research to identify how management practices might reduce negative sustainability impacts, as there is little evidence of what management practices and accounting tools are being adopted, particularly in relation to carbon emissions from air travel. The paper adds to the creation of new accounting, giving visibility to carbon emission management through case study analysis.

Details

PSU Research Review, vol. 1 no. 1
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 25 May 2021

Katherine Piper and James Longhurst

This paper explores the different ways of managing carbon in organisational settings. It uses a sequential mixed methods approach – literature review, discussions with…

Abstract

This paper explores the different ways of managing carbon in organisational settings. It uses a sequential mixed methods approach – literature review, discussions with sustainability thought leaders, and online survey and interviews with company sustainability leaders – to consider and critique the use of the carbon management hierarchy (CMH) by selected corporate bodies in the UK. The derived empirical evidence base enables a triangulated view of current performance and potential improvements. Currently, carbon management models are flawed, being vague in relation to the operational reductions required prior to offsetting and making no mention of Science Based Targets nor the role corporations could play in wider sustainability initiatives. An amended CMH is proposed incorporating wider sustainability initiatives, varying forms of offsets, the inclusion of accounting frameworks and an annual review mechanism to ensure progress towards carbon neutrality. If such a model were to be widely used, it would provide more rapid carbon emissions reductions and mitigation efforts, greater certainty in the authenticity of carbon offsets, wider sustainability impacts and a faster trajectory towards carbon neutrality.

Open Access
Article
Publication date: 8 May 2017

Marcelo Wilson Furlan Matos Alves, Ana Beatriz Lopes de Sousa Jabbour, Devika Kannan and Charbel Jose Chiappetta Jabbour

Drawing on the theory of contingency, the aim of this work is to understand how supply chain-related contingencies, arising from climate change, are related to changes in the…

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Abstract

Purpose

Drawing on the theory of contingency, the aim of this work is to understand how supply chain-related contingencies, arising from climate change, are related to changes in the organisational structure of firms. Further, the authors explore how this relationship influences the perception of sustainability managers on the adoption of low-carbon operations management practices and their related benefits.

Design/methodology/approach

To achieve this goal, this research uses NVivo software to gather evidence from interviews conducted with ten high-level managers in sustainability and related areas from seven leading companies located in Brazil.

Findings

The authors present four primary results: a proposal of an original framework to understand the relationship between contingency theory, changes in organisational structure to embrace low-carbon management, adoption of low-carbon operations practices and benefits from this process; the discovery that an adequate low-carbon management structure is vital to improve the organisations’ perceptions of potential benefits from a low-carbon strategy; low-carbon management initiatives tend to emerge from an organisation’s existing environmental management systems; and controlling and monitoring climate contingencies at the supply chain level should be permanent and systematic.

Originality/value

Based on the knowledge of the authors, to date, this work is the first piece of research that deals with the complexity of putting together contingency theory, climate-change contingencies at the supply chain level, organisational structure for low-carbon management and low-carbon operations management practices and benefits. This research also highlights evidence from an emerging economy and registers future research propositions.

Details

Supply Chain Management: An International Journal, vol. 22 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 20 July 2022

Errolyn Gordon and Gloria Sauti

The purpose of the study was to provide a comparative analysis on the psychological and socio-cultural impacts of COVID-19 on victims of intimate partner violence (IPV) in South…

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Abstract

Purpose

The purpose of the study was to provide a comparative analysis on the psychological and socio-cultural impacts of COVID-19 on victims of intimate partner violence (IPV) in South Africa (SA) and the USA.

Design/methodology/approach

The authors collected media and scholarly articles that dealt with IPV victims during the early phase of the pandemic. This study focused solely on SA and the USA because of their unique contexts and the fact that the authors are residents of these countries. The authors observed how both presidents dealt with IPV amidst the COVID 19 pandemic, especially when stay-at-home orders were in place. Aspects relating to the psychological and socio-cultural impacts amidst the pandemic were considered.

Findings

The authors found that in both countries, many black women from low socio-economic backgrounds experience IPV. Being in isolated spaces with their perpetrators prohibits victims from reporting the abuse. As the world attempts to curb the spread of COVID-19 infections, effective strategies have been suggested for victims and perpetrators. The authors found the approaches of the two governments (until the Biden Administration in 2021) to be starkly different in terms of effective strategies and the neglect and downplaying of the extent of one or both pandemics (i.e. COVID-19 and IPV). Pro-safety, equality, gender and race-conscious embracing approaches to overcome IPV are urgently needed.

Originality/value

The paper focused on IPV during the early phase of the COVID-19 pandemic. It provides relevant information about IPV in both countries, especially when stay-at-home orders are in place.

Details

The Journal of Adult Protection, vol. 24 no. 3/4
Type: Research Article
ISSN: 1466-8203

Keywords

Open Access
Article
Publication date: 21 September 2017

Bayes Ahmed

“No climate change, no climate refugees”. On the basis of this theme, this paper aims to propose a method for undertaking the responsibility for climate refugees literally…

50164

Abstract

Purpose

“No climate change, no climate refugees”. On the basis of this theme, this paper aims to propose a method for undertaking the responsibility for climate refugees literally uprooted by liable climate polluting countries. It also considers the historical past, culture, geopolitics, imposed wars, economic oppression and fragile governance to understand the holistic scenario of vulnerability to climate change.

Design/methodology/approach

This paper is organized around three distinct aspects of dealing with extreme climatic events – vulnerability as part of making the preparedness and response process fragile (past), climate change as a hazard driver (present) and rehabilitating the climate refugees (future). Bangladesh is used as an example that represents a top victim country to climatic extreme events from many countries with similar baseline characteristics. The top 20 countries accounting for approximately 82 per cent of the total global carbon dioxide (CO2) emissions are considered for model development by analysing the parameters – per capita CO2 emissions, ecological footprint, gross national income and human development index.

Findings

Results suggest that under present circumstances, Australia and the USA each should take responsibility of 10 per cent each of the overall global share of climate refugees, followed by Canada and Saudi Arabia (9 per cent each), South Korea (7 per cent) and Russia, Germany and Japan (6 per cent each). As there is no international convention for protecting climate refugees yet, the victims either end up in detention camps or are refused shelter in safer places or countries. There is a dire need to address the climate refugee crisis as these people face greater political risks.

Originality/value

This paper provides a critical overview of accommodating the climate refugees (those who have no means for bouncing back) by the liable countries. It proposes an innovative method by considering the status of climate pollution, resource consumption, economy and human development rankings to address the problem by bringing humanitarian justice to the ultimate climate refugees.

Details

International Journal of Climate Change Strategies and Management, vol. 10 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 27 February 2024

Favour Onamrewho Atubi

The purpose of the research was to, first, investigate if the use of maps as instructional resources will boost scholarly performance and, second, examine if gender can moderate…

Abstract

Purpose

The purpose of the research was to, first, investigate if the use of maps as instructional resources will boost scholarly performance and, second, examine if gender can moderate the effect of map usage on scholarly performance.

Design/methodology/approach

The study was a quasi-experimental pre-test and post-test. A sample of 260 JSS II Students from 8 schools were selected through the purposive sampling technique. A Social Studies Scholarly Performance Test (SSSPT) with a reliability index of 0.79 was the instrument for data collection. The students were assigned into two groups: control and experimental. Both groups were pre-tested taught for a timeline of six weeks and thereafter post-tested.

Findings

The study reported a significant increase in the scholarly performance of students taught with maps; a significant difference occurred in the scholarly performance of both groups and gender did not moderate the effect of maps.

Research limitations/implications

The social studies teachers used for the study did not have previous knowledge or map skills; this could have affected the outcome. Secondly, the treatment took place for just six weeks, and the time allotted for social studies in the school timetable was used. This may not have given the students enough time to master map interpretation.

Practical implications

A major implication of the study is that results will show that maps can promote the scholarly performance of students in social studies. Secondly, the fact that gender did not moderate the effect of maps suggests that maps are gender-friendly.

Social implications

The results of the study, if implemented, would make social studies teachers to become inventive and resourceful in the use of maps as instructional resources for junior secondary students' scholarly performance in social studies without taking gender into consideration.

Originality/value

This study is a product of the researcher’s doctoral thesis; therefore, it is original and has value. The results are the product of a painstaking study carried out by the author for a period of three years on the effect of instructional resources on social studies students’ scholarly performance. Maps were one of the instructional resources studied for the award of a Ph.D. degree.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 5 June 2023

Tadhg O’Mahony, Jyrki Luukkanen, Jarmo Vehmas and Jari Roy Lee Kaivo-oja

The literature on economic forecasting, is showing an increase in criticism, of the inaccuracy of forecasts, with major implications for economic, and fiscal policymaking…

Abstract

Purpose

The literature on economic forecasting, is showing an increase in criticism, of the inaccuracy of forecasts, with major implications for economic, and fiscal policymaking. Forecasts are subject to the systemic uncertainty of human systems, considerable event-driven uncertainty, and show biases towards optimistic growth paths. The purpose of this study is to consider approaches to improve economic foresight.

Design/methodology/approach

This study describes the practice of economic foresight as evolving in two separate, non-overlapping branches, short-term economic forecasting, and long-term scenario analysis of development, the latter found in studies of climate change and sustainability. The unique case of Ireland is considered, a country that has experienced both steep growth and deep troughs, with uncertainty that has confounded forecasting. The challenges facing forecasts are discussed, with brief review of the drivers of growth, and of long-term economic scenarios in the global literature.

Findings

Economic forecasting seeks to manage uncertainty by improving the accuracy of quantitative point forecasts, and related models. Yet, systematic forecast failures remain, and the economy defies prediction, even in the near-term. In contrast, long-term scenario analysis eschews forecasts in favour of a set of plausible or possible alternative scenarios. Using alternative scenarios is a response to the irreducible uncertainty of complex systems, with sophisticated approaches employed to integrate qualitative and quantitative insights.

Research limitations/implications

To support economic and fiscal policymaking, it is necessary support advancement in approaches to economic foresight, to improve handling of uncertainty and related risk.

Practical implications

While European Union Regulation (EC) 1466/97 mandates pursuit of improved accuracy, in short-term economic forecasts, there is now a case for implementing advanced foresight approaches, for improved analysis, and more robust decision-making.

Social implications

Building economic resilience and adaptability, as part of a sustainable future, requires both long-term strategic planning, and short-term policy. A 21st century policymaking process can be better supported by analysis of alternative scenarios.

Originality/value

To the best of the authors’ knowledge, the article is original in considering the application of scenario foresight approaches, in economic forecasting. The study has value in improving the baseline forecast methods, that are fundamental to contemporary economics, and in bringing the field of economics into the heart of foresight.

Details

foresight, vol. 26 no. 1
Type: Research Article
ISSN: 1463-6689

Keywords

Open Access
Article
Publication date: 24 February 2023

Peter Nderitu Githaiga

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM…

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Abstract

Purpose

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

Design/methodology/approach

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

Findings

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

Practical implications

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

Originality/value

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Open Access
Article
Publication date: 16 July 2021

Monica Rossolini, Alessia Pedrazzoli and Alessandro Ronconi

Recognising the growing importance of environmental and sustainable activities and the role of communication strategies in soliciting their financing, this work investigates the…

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Abstract

Purpose

Recognising the growing importance of environmental and sustainable activities and the role of communication strategies in soliciting their financing, this work investigates the influence of message framing, green emphasis and quantitative information on the probability of green crowdfunding campaigns' success.

Design/methodology/approach

This analysis is based on crowdfunding campaigns published between 2015 and 2020 on the Indiegogo platform in the category “Community projects – Environment”. The study develops an in-depth qualitative content analysis of the projects before performing an empirical examination to determine funding causes.

Findings

Communication strategies (message framing, green emphasis and quantitative goals) affect funding success. However, project category moderates the impact of message framing and green emphasis on campaign success. While positive framing increases agri-food campaign success, negative framing is more effective for clean energy and climate preservation projects. Moreover, indication of a quantitative goal and a marked green emphasis in a project's presentation increase campaign success, but a too marked green emphasis is only effective for agri-food projects.

Practical implications

Green entrepreneurs and campaign managers must work carefully on their projects' communication, accounting for the type of product proposed, emphasising green components in its description and utilising quantitative information to present future goals. These strategies maximise backers' responses and enable entrepreneurs to obtain funding. The authors’ findings may be extended to other contexts, including the banking sector, to craft effective communication strategies for green financial products.

Originality/value

By applying framing theory in a new context (i.e. the online financing of green entrepreneurs), this study identifies new campaign success determinants and provides evidence for the moderating role of project category. Furthermore, the study highlights the need to develop different communication strategies for social and environmental-oriented projects.

Details

International Journal of Bank Marketing, vol. 39 no. 7
Type: Research Article
ISSN: 0265-2323

Keywords

Open Access
Article
Publication date: 7 April 2020

Abiola Ayopo Babajide, Adedoyin Isola Lawal, Lanre Olaolu Amodu, Abiola John Asaleye, Olabanji Olukayode Ewetan, Felicia Omowunmi Olokoyo and Oluwatoyin Augustina Matthew

The unhealthy drive for deposit in the banking sector has pushed many banks into unethical practices, thereby resulting in high-level corruption cases in the banking sector. The…

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Abstract

Purpose

The unhealthy drive for deposit in the banking sector has pushed many banks into unethical practices, thereby resulting in high-level corruption cases in the banking sector. The purpose of this study is to investigate the short- and long-run linkages between bank net interest income and deposit liabilities interacted with corruption, to establish the influence of corruption in deposit mobilisation drive of banks in Nigeria. Also, the study analysed the causal relationship between selected bank variables and fraud.

Design/methodology/approach

The study used quarterly data on selected variables from 1Q 1993 to 4Q 2017 sourced from Nigerian Deposit Insurance Corporation (NDIC) annual reports and Central Bank of Nigeria (CBN) Statistical Bulletin of various issues. Deposit Money Bank various deposit liabilities are interacted with a corruption index and used as the independent variables, while bank earnings serve as the dependent variable. Error Correction Model (ECM) and Engel Granger approach to co-integration technique were used to analyse the data.

Findings

The findings reveal that various bank deposit liabilities interacted with corruption index has a negative effect on bank profitability in the long run, though only corrupt fixed deposit is statistically significant at the 5 per cent significance level. Bank total asset, total loan and advances and fraud have a significant effect on bank profitability at 1 and 10 per cent significance level. The findings also reveal that banks profit from corrupt fixed deposit and demand deposit in the short run.

Social implications

Text

Originality/value

The literature is awash with bank lending corruption and various institutional factors such as competition among banks, credit bureau and information sharing about borrowers, bank supervisory policies, loan loss provisioning, bank ownership structure and regulatory environment and anti-corruption measures. The aspect of deposit mobilisation and corruption has not been well researched in literature; this study, therefore, fills the gap in the literature by examining the extent deposit money banks contributed to corruption in Nigeria through their cutthroat deposit mobilisation drive.

Details

Journal of Money Laundering Control, vol. 23 no. 2
Type: Research Article
ISSN: 1368-5201

Keywords

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