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1 – 10 of over 1000Assunta Di Vaio, Theodore Syriopoulos, Federico Alvino and Rosa Palladino
This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in…
Abstract
Purpose
This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in achieving sustainable business models (SBMs). The paper discusses whether the incorporation of newer IR systems can facilitate the integration of processes, as well as a better allocation of resources and capital to create long-term value, according to a circular approach.
Design/methodology/approach
Based on a database containing 60 publications in English with a publication date from 1990 to 2019, a bibliometric analysis is conducted. Data on publications, journals, authors and citations are collected, verified, cross-checked and examined by applying bibliometric measures.
Findings
Bibliometric analysis has identified that IR and IT have determined an evolution in the way companies communicate and create value, facilitating the integration of processes and a better allocation of resources and capital. However, market practice still perceives them as simple reporting tools to meet stakeholders’ needs rather than as critical corporate governance tools.
Research limitations/implications
This study highlights key issues in the past literature on IR and IT to meet SDGs, contributing also to the identification of critical difficulties that companies encounter in attempting to attain sustainable goals.
Originality/value
This document contributes to the existing literature on IR, IT and SBMs through a systematic review of the literature on these topics along with the sustainable development goals perspective. The study, furthermore, attempts to assess the role that the relevant literature attributes to IR and IT in the SBMs architecture.
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Vahid Mohamad Taghvaee, Abbas Assari Arani, Mehrab Nodehi, Jalil Khodaparast Shirazi, Lotfali Agheli, Haji Mohammad Neshat Ghojogh, Nafiseh Salehnia, Amir Mirzaee, Saeed Taheri, Raziyeh Mohammadi Saber, Hady Faramarzi, Reza Alvandi and Hosein Ahmadi Rahbarian
This study aims to assess and decompose the sustainable development using the 17 sustainable development goals (SDGs) in Iran in 2018, for proposing agenda-setting of public…
Abstract
Purpose
This study aims to assess and decompose the sustainable development using the 17 sustainable development goals (SDGs) in Iran in 2018, for proposing agenda-setting of public policy.
Design/methodology/approach
It ranks the SDGs not only in Iran but also in the region and the world to reveal the synergetic effects.
Findings
Based on the results, subaltern-populace generally suffers from the hegemonic domination of ruling elite-bourgeois, lack of strong institutions, heterogeneous policy networks and lack of advocacy role of non-governmental organizations, due to no transparency, issues in law or no rule of law, no stringent regulation, rent, suppression and Mafia, all leading to corruption and injustice.
Practical implications
To stop the loop of corruption-injustice, Iran should homogenize the structure of the policy network. Furthermore, the failed SDGs of the three-geographic analysis are the same in a character; all of them propose SDG 3, good health and well-being as a serious failed goal.
Social implications
In this regard, strong evidence is the pandemic Coronavirus, COVID 19 since 2019, due to its highly-disastrous consequences in early 2020 where the public policymakers could not adopt policies promptly in the glob, particularly in Iran.
Originality/value
In Iran, in addition to this, the malfunction of health is rooted in “subjective well-being” and “traffic deaths,” respectively. Concerning the transportations system in Iran, it is underscored that it is damaging the sustainable development from all the three pillars of sustainable development including, economic, social and environmental.
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Stephana Dyah Ayu Ratnaningsih, Imam Ghozali and Puji Harto
The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.
Abstract
Purpose
The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.
Design/methodology/approach
Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.
Findings
The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.
Originality/value
This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.
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COVID-19 has been a major challenge to global governance, highlighting the necessity for stepping up innovative governance. Beginning in 2020, governments have been trying to…
Abstract
COVID-19 has been a major challenge to global governance, highlighting the necessity for stepping up innovative governance. Beginning in 2020, governments have been trying to adjust in dealing with the massive challenges of COVID-19, implying that attention has been diverted from attaining the Sustainable Development Goals (SDGs) to handling the pandemic. COVID-19 poses a genuine threat to economic progress, food safety, health, and educational parity in developing countries. The article examines the pandemic's impact on achieving the Sustainable Development Goals through a comparative lens of Bangladesh and the Philippines.
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Sara Trucco, Maria Chiara Demartini, Kevin McMeeking and Valentina Beretta
This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore…
Abstract
Purpose
This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.
Design/methodology/approach
This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.
Findings
Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.
Practical implications
Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.
Originality/value
Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.
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Michael Grace, Alister J. Scott, Jonathan P. Sadler, David G. Proverbs and Nick Grayson
Globally, urban planners and decision makers are pursuing place-based initiatives to develop and enhance urban infrastructure to optimise city performance, competitiveness and…
Abstract
Globally, urban planners and decision makers are pursuing place-based initiatives to develop and enhance urban infrastructure to optimise city performance, competitiveness and sustainability credentials. New discourses associated with big data, Building Information Modelling, SMART cities, green and biophilic thinking inform research, policy and practice agendas to varying extents. However, these discourses remain relatively isolated as much city planning is still pursued within traditional sectoral silos hindering integration. This research explores new conceptual ground at the Smart – Natural City interface within a safe interdisciplinary opportunity space. Using the city of Birmingham UK as a case study, a methodology was developed championing co-design, integration and social learning to develop a conceptual framework to navigate the challenges and opportunities at the Smart-Natural city interface. An innovation workshop and supplementary interviews drew upon the insights and experiences of 25 experts leading to the identification of five key spaces for the conceptualisation and delivery at the Smart-Natural city interface. At the core is the space for connectivity; surrounded by spaces for visioning, place-making, citizen-led participatorylearning and monitoring.The framework provides a starting point for improved discussions, understandings and negotiations to cover all components of this particular interface. Our results show the importance of using all spaces within shared narratives; moving towards ‘silver-green’ and living infrastructure and developing data in response to identified priorities. Whilst the need for vision has dominated traditional urban planning discourses we have identified the need for improved connectivity as a prerequisite. The use of all 5 characteristics collectively takes forward the literature on socio-ecological-technological relationships and heralds significant potential to inform and improve city governance frameworks, including the benefits of a transferable deliberative and co-design method that generates ownership with a real stake in the outcomes.
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Gisela Demo, Ana Carolina Rezende Costa and Karla Veloso Coura
Considering the significant increase in researchers’ interest in human resource management (HRM) in the public sector domain, this study aims to focus on producing a scale of HRM…
Abstract
Purpose
Considering the significant increase in researchers’ interest in human resource management (HRM) in the public sector domain, this study aims to focus on producing a scale of HRM practices customized for the context of public organizations.
Design/methodology/approach
Experts and semantic analysis were performed for the scale development (qualitative stage), and exploratory and confirmatory factor analysis through structural equation modeling was conducted for the scale validation (quantitative stage).
Findings
The public HRM practices scale (public HRMPS) is composed of 19 items, distributed along four factors/dimensions, named training, development and education; relationship; work conditions; and competency and performance appraisal. The scale showed evidence of internal and construct validity (convergent, divergent, criterion-related and discriminant), as well as reliability and content validity.
Research limitations/implications
The public HRMPS can be applied in relational studies to test structural models of prediction, mediation and moderation to evaluate relationships with organizational behavior variables, such as leader-members exchange, engagement at work, life quality at work and well-being at work, among others.
Practical implications
The public HRMPS may also serve as a useful diagnostic tool for the decision-making process made by public managers so they can promote a strategic, evidence-based HRM. Furthermore, the transforming role of strategic HRM can be operationalized by adopting practices gathered in the public HRMPS, advancing toward new HRM strategies to promote healthier and more productive work environments.
Social implications
Healthier and more productive environments translate into real impacts for society, the first beneficiary of public services with more quality, efficiency and accountability.
Originality/value
The public HRMPS is the first attempt to produce an operationally valid and reliable measure to evaluate strategic HRM practices, responding to calls in the literature concerning the need for an integrated, comprehensive and customized HRM practices scale for the public service context.
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Elisa Monteiro and Chris Forlin
Validation of the Teachers' Sense of Efficacy Scale (TSES) for use with teachers in Macao (SAR) was undertaken to determine its usefulness as a measure of teacher self-efficacy…
Abstract
Validation of the Teachers' Sense of Efficacy Scale (TSES) for use with teachers in Macao (SAR) was undertaken to determine its usefulness as a measure of teacher self-efficacy for inclusive education. This paper discusses the results found by analyzing various versions of the TSES and TSES-C in a Chinese format with 200 pre-service teachers in Macao (SAR). Psychometric analyses were undertaken to investigate the validity of the existing scales and the three and two factor solutions. The results indicated a preferred 9-item version that produced improved factor loadings and reliabilities. The use of a relatively quick and short scale to measure such a complex phenomenon as teacher self-efficacy is discussed. Issues are raised regarding generalizability of scales and the impact of culture, demographics, and edifying issues that may impact on the usefulness of such scales.
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Monica Choy, Justin Cheng and Karl Yu
The purpose of this paper is to use the case of an international luxury hotel chain in Hong Kong to illustrate general environmentally-friendly practices in housekeeping. Six…
Abstract
Purpose
The purpose of this paper is to use the case of an international luxury hotel chain in Hong Kong to illustrate general environmentally-friendly practices in housekeeping. Six in-depth interviews were conducted with the housekeeping department staff to evaluate the effectiveness of the Hotel’s environmental sustainability practices by analysing their benefits and limitations. Results reveal that all informants acknowledged the environmental sustainability strategies adopted by the Hotel, which can benefit stakeholders. Despite multiple green practices in hotel housekeeping, several strategies may not be as significant as expected with misaligned expectations from the management and the actual practices may create excessive workload for frontline room attendants with a lack of policy enforcement and supportive policies. Therefore, hotels should keep a mutual communication between the management and frontline employees prior to conducting environmentally- and employee-friendly practices. Given the labour-intensive nature of the hotel industry, the housekeeping department should ensure employment equality policy is in place with adequate environmentally friendly support for employees.
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This paper aims to assess the performance of achieving the targets of Sustainable Development Goals (SDGs) by aligning with the recent initiatives taken by different ministries…
Abstract
Purpose
This paper aims to assess the performance of achieving the targets of Sustainable Development Goals (SDGs) by aligning with the recent initiatives taken by different ministries and divisions in Bangladesh. It also examines the institutional challenges associated with the implementation of SDGs.
Design/methodology/approach
Both primary and secondary data were analysed by applying different techniques. The initiatives taken by various ministries and divisions of Bangladesh resonated partially with 84 targets of SDGs.
Findings
Ambiguous mandates of different ministries and divisions have caused overlapping jurisdiction, followed by conflicts of interest and lack of cohesion. Inaccurate stakeholder analysis, data unavailability, lack of competency and accountability, and a top-down policy approach can be considered as the major institutional bottlenecks in achieving SDGs.
Originality/value
This paper advocates revising the map to incorporate the right stakeholders to avoid erroneous monitoring, evaluation, and finally, inaccurate reporting. The reallocation of business for ministries and divisions is warranted to abolish jurisdictional overlapping and conflict of interests and make SDGs friendly. Despite the COVID-19 pandemic recession, Bangladesh may be able to multiply its achievement with the same resources and efforts by addressing those drawbacks.
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