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Book part
Publication date: 16 July 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

This chapter on animal ethics, animal rights, and animal welfare is a logical sequence to and ontological consequence of the arguments in earlier chapters. By respecting Mother…

Abstract

Executive Summary

This chapter on animal ethics, animal rights, and animal welfare is a logical sequence to and ontological consequence of the arguments in earlier chapters. By respecting Mother Nature in all her ecosystems and biodiversity levels, especially by recognizing animal rights and their uniqueness, autonomy, and intrinsicality, we actively contribute to natural sustainability and animal welfare. Our anthropocentric economic models that are profoundly insensitive to the complex interdependencies between human and nonhuman behavior systems and their irreversible environmental challenges endanger both animal rights and global sustainability. Philosophically, we confront epistemological and anthropocentric structures that uncritically privilege humans disproportionately to nonhumans and unwittingly rationalize, moralize, and commodify meat production and consumption such that animal rights and welfare get seriously compromised. To achieve animal welfare, however, we need to seriously rescale Nature's hierarchies first by dethroning ourselves from self-appointed and self-serving, uncontested and critically unexamined presumed human superiority over the nonhuman world and restoring global equality of being an opportunity for all.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-346-6

Article
Publication date: 13 May 2024

Charl de Villiers, Ruth Dimes, Matteo La Torre and Matteo Molinari

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors…

Abstract

Purpose

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB and other standard setters, regulators, practitioners and stakeholders, and develop a comprehensive research agenda.

Design/methodology/approach

The authors review and critically analyse academic and practitioner publications alongside the ISSB’s workplans to identify the themes impacting the future of the ISSB and to develop a research agenda.

Findings

Three key themes emerge from the authors’ analysis that are likely to influence the future of the ISSB: the jurisdiction and scope of the ISSB – how far its influence is likely to extend, both geographically and conceptually; the ongoing legitimacy challenge the ISSB is facing in terms of setting an agenda for sustainability reporting; and the “capture” of sustainability reporting by influential stakeholders including capital providers.

Originality/value

The formation of the ISSB is critical to the future of sustainability reporting. The authors provide a comprehensive and topical overview of the past, present and potential future of the ISSB, highlighting the need for further research and providing a research agenda that addresses outstanding questions in the field.

Details

Pacific Accounting Review, vol. 36 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 17 July 2024

Qiang Li, Zichun He and Huaxia Li

As the global emphasis on environmental consciousness intensifies, many corporations claim to be environmentally responsible. However, some merely partake in “greenwashing” – a…

Abstract

Purpose

As the global emphasis on environmental consciousness intensifies, many corporations claim to be environmentally responsible. However, some merely partake in “greenwashing” – a facade of eco-responsibility. Such deceptive behavior is especially prevalent in Chinese heavy-pollution industries. To counter these deceptive practices, this study aims to use machine learning (ML) techniques to develop predictive models against corporate greenwashing, thus facilitating the sustainable development of corporations.

Design/methodology/approach

This study develops effective predictive models for greenwashing by integrating multifaceted data sets, which include corporate external, organizational and managerial characteristics, and using a range of ML algorithms, namely, linear regression, random forest, K-nearest neighbors, support vector machines and artificial neural network.

Findings

The proposed predictive models register an improvement of over 20% in prediction accuracy compared to the benchmark value, furnishing stakeholders with a robust tool to challenge corporate greenwashing behaviors. Further analysis of feature importance, industry-specific predictions and real-world validation enhances the model’s interpretability and its practical applications across different domains.

Practical implications

This research introduces an innovative ML-based model designed to predict greenwashing activities within Chinese heavy-pollution sectors. It holds potential for application in other emerging economies, serving as a practical tool for both academics and practitioners.

Social implications

The findings offer insights for crafting informed, data-driven policies to curb greenwashing and promote corporate responsibility, transparency and sustainable development.

Originality/value

While prior research mainly concentrated on the factors influencing greenwashing behavior, this study takes a proactive approach. It aims to forecast the extent of corporate greenwashing by using a range of multi-dimensional variables, thus providing enhanced value to stakeholders. To the best of the authors’ knowledge, this is the first study introducing ML-based models designed to predict a company’s level of greenwashing.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 30 April 2024

John C. Pruit, Carol Rambo and Amanda G. Pruit

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings…

Abstract

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings. The authors rely on “strange accounting” to consider their experiences in the academy from various standpoints: before and after promotion, before and after leaving academia. While reflecting on our past experiences, we introduce the concept of “everyday precariousness” as a way of explaining the normalization of instability, insecurity, and negative affect that is part of everyday life for those with devalued statuses in academic settings and beyond. Everyday precariousness is an embodied experience for those in vulnerable positions. Normalized exposure to risks, such as discrimination, harassment, bullying, or structural instability, produces an undercurrent of threat that permeates academic culture. Our stories of everyday precariousness span race, ethnicity, class, academic roles, and gender boundaries (among many others). Analyzing these experiences furthers previous work on the uses of strange accounting as well as the dynamics of status silencing. In the final analysis, unresisted and unabated, everyday precariousness and status silencing can lead to institutional failure and resonance disasters.

Details

Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

Keywords

Content available
Book part
Publication date: 16 July 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Abstract

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-346-6

Article
Publication date: 18 January 2024

Esam Emad Ghassab, Carol Tilt and Kathyayini Kathy Rao

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…

Abstract

Purpose

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Design/methodology/approach

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

Findings

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Originality/value

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

Details

Meditari Accountancy Research, vol. 32 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 29 April 2024

Niamh Hickey, Aishling Flaherty and Patricia Mannix McNamara

There is currently a shortage of applications for the role of principal. There are a range of factors contributing to this, one of which may be the considerable levels of stress…

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Abstract

Purpose

There is currently a shortage of applications for the role of principal. There are a range of factors contributing to this, one of which may be the considerable levels of stress and burnout reported by principals and deputy principals. Distributed leadership may offer some solutions to this challenge. This study aimed to explore the lived experiences of distributed leadership from a role sustainability perspective of school principals and deputy principals.

Design/methodology/approach

This paper follows a qualitative interpretivist approach based upon 15 semi-structured interviews with principals and deputy principals working in Irish post-primary schools. Data were analysed via thematic analysis.

Findings

Results indicate challenges to the sustainability of the role of senior school leaders comprising administrative overload, policy proliferation and challenges due to the complexity and breadth of the role of these school leaders. It was reported that engagement with distributed leadership could aid the sustainability of participants in their roles and the importance of focusing on well-being practices was also highlighted.

Practical implications

Recommendations include the need to reconsider policy proliferation and the need to reconceptualise school leadership. Further consideration regarding how distributed leadership can aid the sustainability of the role of senior school leaders, without adversely contributing to the already busy role of schoolteachers is also recommended.

Originality/value

The findings of this study are valuable as they reflect previous findings relating to the current challenges to sustainable school leadership as well as highlight distributed leadership as a potential aid to mitigate against these challenges.

Details

Journal of Educational Administration, vol. 62 no. 3
Type: Research Article
ISSN: 0957-8234

Keywords

Book part
Publication date: 16 July 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

This chapter focuses on ecofeminism that primarily refers to feminist theory and activism informed by ecology. Ecofeminism is concerned with real connections between humans and…

Abstract

Executive Summary

This chapter focuses on ecofeminism that primarily refers to feminist theory and activism informed by ecology. Ecofeminism is concerned with real connections between humans and Nature, as also by the domination of Nature by man and, specifically, by women's subservience to men. The foundational ecofeminist assumption is that environmental issues are basically feminist issues, and vice versa. It believes that ecofeminism, best understood and operationalized, can restore Mother Nature (endangered by industrial extraction and exploitation) and reassure rights to animals (deanimalized and threatened by factory farming). Although ecofeminism is a diverse movement, ecofeminist theorists share the presupposition that social transformation is necessary for ecological survival, that intellectual transformation of dominant modes of thought must accompany social transformation, that Nature teaches and reveals nondualistic, nonhierarchical systems of relations that are models for social transformation of values, and that human and cultural diversity are values in social transformation; some of these values and movements even influenced the world via the UN. Accordingly, this chapter highlights major positive contributions of ecofeminism.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-346-6

Open Access
Article
Publication date: 21 September 2023

Nina Winham, Kristin S. Williams, Liela A. Jamjoom, Kerry Watson, Heidi Weigand and Nicholous M. Deal

The purpose of this paper is to explore a novel storytelling approach that investigates lived experience at the intersection of motherhood/caregiving and Ph.D. pursuits. The paper…

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Abstract

Purpose

The purpose of this paper is to explore a novel storytelling approach that investigates lived experience at the intersection of motherhood/caregiving and Ph.D. pursuits. The paper contributes to the feminist tradition of writing differently through the process of care that emerges from shared stories.

Design/methodology/approach

Using a process called heartful-communal storytelling, the authors evoke personal and embodied stories and transgressive narratives. The authors present a composite process drawing on heartful-autoethnography, dialogic writing and communal storytelling.

Findings

The paper makes two key contributions: (1) the paper illustrates a novel feminist process in action and (2) the paper contributes six discrete stories of lived experience at the intersection of parenthood and Ph.D. studies. The paper also contributes to the development of the feminist tradition of writing differently. Three themes emerged through the storytelling experience, and these include (1) creating boundaries and transgressing boundaries, (2) giving and receiving care and (3) neoliberal conformity and resistance. These themes, like the stories, also became entangled.

Originality/value

The paper demonstrates how heartful-communal storytelling can lead to individual and collective meaning making. While the Ph.D. is a solitary path, the authors' heartful-communal storytelling experience teaches that holding it separate from other relationships can impoverish what is learnt and constrain the production of good knowledge; the epistemic properties of care became self-evident.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 5
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 24 April 2024

Dhawal Sharad Jadhav and Subrat Sarangi

Over the past years, business strategies have been designed to improve ‘firms' financial and non-financial performances and achieve sustainable development, leading to corporate…

Abstract

Purpose

Over the past years, business strategies have been designed to improve ‘firms' financial and non-financial performances and achieve sustainable development, leading to corporate sustainability. This article is a bibliometric analysis of two decades of the relationship between corporate sustainability and firm performance, identifying the research focus and the gaps for future research.

Design/methodology/approach

The bibliometric review of corporate sustainability and performance research is between January 2004 and June 2023. As per the Web of Science database, the theme's research commenced around 2004, growing gradually till 2023. Five hundred thirty-nine published articles by peer-reviewed ABDC-indexed A and A* journals in English have been reviewed. The bibliometrix package in R software is used with VOSviewer for the bibliometric analysis.

Findings

The study's findings indicate a lack of research on the theme from developed and underdeveloped nations. Further, the analysis reveals five clusters of research: (1) business sustainability, (2) corporate sustainability reporting, (3) corporate sustainability, strategy, and innovation, (4) stakeholder and corporate sustainability, and e) corporate sustainability assessment.

Originality/value

The future research areas proposed are on two major themes, namely, corporate sustainability and organizational competitive advantage, including sub-themes such as “Environmental, Social, and Governance (ESG) and financial performance” and “greenhouse-gas emissions” and “market orientations,” respectively. There is a need for more research in developing markets, a comprehensive definition of corporate sustainability, and further exploration of the theme linking strategy and innovation.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

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