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Open Access
Article
Publication date: 7 September 2023

Flávio P. Martins, André C.S. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui and Luciana O. Cezarino

This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights…

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Abstract

Purpose

This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights strategic aspects of sustainable supply chain management and reveals leveraging sustainability points in the cocoa industry.

Design/methodology/approach

The two-step qualitative approach relies on text-mining company reports and subsequent content analysis that identifies the topics disclosed and relates them to SDG targets.

Findings

This study distinguishes 18 SDG targets connected to cocoa traders and 30 SDG targets to chocolate manufacturers. The following topics represent the main nexuses of connections: decent labour promotion and gender equity (social), empowering local communities and supply chain monitoring (economic) and agroforestry and climate action (environmental).

Practical implications

By highlighting the interconnections between the SDGs targeted by companies in the cocoa supply chain, this paper sheds light on the strategic SDGs for this industry and their relationships, which can help to improve sustainability disclosure and transparency. One interesting input for companies is the improvement of climate crisis prevention, focusing on non-renewable sources minimisation, carbon footprint and clear indicators of ecologic materiality.

Social implications

This study contributes to policymakers to enhance governance and accountability of global supply chains that are submitted to different regulation regimes.

Originality/value

To the best of the authors’ knowledge, no previous study has framed the cocoa industry from a broader SDG perspective. The interconnections identified reveal the key goals of the cocoa supply chain and point to strategic sustainability choices for companies in an important global industry.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Abstract

Details

Applied Spirituality and Sustainable Development Policy
Type: Book
ISBN: 978-1-83753-381-7

Book part
Publication date: 29 January 2024

Shafeeq Ahmed Ali, Mujeeb Saif Mohsen Al-Absy, Ahmad Yahia Mustafa Al Astal and Ahmad Mohammad Obeid Gharaibeh

Financial technology (fintech) has emerged as a major player in the global financial system, providing a range of services such as payments, digital currencies, money transfers…

Abstract

Financial technology (fintech) has emerged as a major player in the global financial system, providing a range of services such as payments, digital currencies, money transfers, loans, crowdsourcing, and insurance. Fintech startups in Arab countries have also gained traction due to economic openness and globalization. However, concerns remain about the safety, durability, and security of traditional financial services, especially with the increasing use of artificial intelligence (AI) and digitization. The Central Bank of Bahrain and other regulatory authorities need to balance risk avoidance with the global trend toward innovation in fintech, as well as ensure that these technologies are not used for fraud, money laundering, piracy, or terrorist financing. The Bahraini government and supervisory authorities must strike a balance between preserving the integrity and robustness of the financial and banking sector and developing innovation. This can be achieved by adjusting the rhythm of comparison, strengthening and enhancing the safety of banks, achieving financial stability, and ensuring compliance with laws and legislation. It is important to address gaps in regulatory rules, information security, and the business environment, and launch financial awareness at the community level before embracing the potential of fintech and its unseen future development at the level of cryptocurrencies and others. The current work examines the impact of Fintech on the Future of banking in Bahrain and the opportunities and challenges.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Article
Publication date: 10 May 2023

Nasir Sultan, Norazida Mohamed, Mervyn Martin and Hafizah Mohd Latif

This study aims to examine the Financial Action Task Force’s recommendations on virtual currencies (VCs) and how Pakistan has responded to them.

Abstract

Purpose

This study aims to examine the Financial Action Task Force’s recommendations on virtual currencies (VCs) and how Pakistan has responded to them.

Design/methodology/approach

Qualitative document and jurisprudence analysis techniques were used to achieve the study’s goal.

Findings

According to this study, VCs are modern FinTech that no jurisdiction can ignore. However, Pakistan has not adopted regulations to govern VCs but comprehensively prohibits their use. It is primarily due to the apathy of various regimes and regulators. Furthermore, the geographical location, undocumented economy and rampant corruption could facilitate the abuse of VCs for money laundering.

Originality/value

This study has provided a significant overview for developing regulations for VCs in Pakistan and other developing jurisdictions with the same characteristics.

Details

Journal of Money Laundering Control, vol. 27 no. 2
Type: Research Article
ISSN: 1368-5201

Keywords

Book part
Publication date: 14 December 2023

Anneloes Smitsman

The call for a new paradigm in politics and governance has become a planetary imperative. Humanity is at a critical juncture; unless we mature as a species and become net-positive…

Abstract

The call for a new paradigm in politics and governance has become a planetary imperative. Humanity is at a critical juncture; unless we mature as a species and become net-positive to nature the human experiment may (soon) end. We have become our own biggest threat. This chapter explores the foundations, as well as systemic barriers, for the shift to a new and life-centred paradigm in politics and governance. Offering a systemic exploration of the root causes of our sustainability crises and how to address this, based on the cosmology and evolutionary principles of complex living systems. Applying Living Systems Protocols from the EARTHwise Constitution for a Planetary Civilization, and its framework of five Future Archetypes, for developing our transformative capacities to address the systemic thrivability barriers of mechanistic systems and worldviews. With case-study examples of new paradigm tools, systems and technologies that enable a decentralization of governance and democratization of ownership. As such empowering the systemic conditions and maturation pathways for a thriving planetary civilization. The chapter completes with a brief practice for developing our future human capacities and inner consciousness shifts for a new paradigm in politics and governance.

Details

Applied Spirituality and Sustainable Development Policy
Type: Book
ISBN: 978-1-83753-381-7

Keywords

Article
Publication date: 19 December 2023

Stefan Zagelmeyer

This viewpoint adds context and variety to the “decolonizing international business” debate by engaging in a discussion of the decolonial thinking approach and proposing a broader…

Abstract

Purpose

This viewpoint adds context and variety to the “decolonizing international business” debate by engaging in a discussion of the decolonial thinking approach and proposing a broader framework for analysing the link between international business (IB) activities on the one hand and colonisation and decolonisation on the other. The purpose of this paper is to inspire a more intensive engagement of IB scholarship with issues related to colonisation and decolonisation.

Design/methodology/approach

This paper involves taking a reflexive review on recent calls to decolonise IB, contextualising and extending the decolonisation debate in the academic field of IB.

Findings

This paper argues that the current discussion of decolonisation should be extended beyond the decolonial thinking approach and its focus on knowledge and the cultural dimension towards a broader framework that covers both colonisation and decolonisation as well as the respective economic, political, social and cultural dimensions. It introduces the varieties of colonisation and decolonisation approach, which considers the complexities of the phenomenon and covers the economic, social, political and cultural dimensions.

Research limitations/implications

Through its focus on foreign market expansion, international trade, global value chains and formal and informal institutions in the business environment, the academic field of IB provides several starting points for research on the link between IB activities and colonisation and decolonisation. The decolonisation debate can be used to inspire future research in IB, for example, with respect to the role of multinational corporations in colonisation and neo-colonisation processes and the implications of the emerging multipolar world order for IB.

Practical implications

IB scholars will be better informed when engaging in discussions on decolonisation and the decolonise IB project. This paper suggests considering both colonisation and decolonisation processes as well as the respective economic, political, social and cultural dimensions in research and teaching. The varieties of colonisation and decolonisation approach provides a comprehensive and flexible alternative framework to analyse issues related to colonisation and decolonisation.

Social implications

A balanced view of the implications of colonisation and decolonisation with respect to economic, political, social and cultural dimensions may suitably be incorporated in the field of IB and contribute to tackling grand societal challenges. This applies likewise to past, current and future processes of colonisation and decolonisation.

Originality/value

This paper contextualises and adds a new perspective and variety to the current debate on decolonising IB. This is valuable for engaging in discussions on decolonisation and future conceptual and empirical research on the topic.

Details

Critical Perspectives on International Business, vol. 20 no. 1
Type: Research Article
ISSN: 1742-2043

Keywords

Book part
Publication date: 11 December 2023

Muhammad Azeem

Pakistan had never been a place of serious and nuanced debate and contestation of politics of postcolonial critique, that is, the continuity of economic, political, and cultural…

Abstract

Pakistan had never been a place of serious and nuanced debate and contestation of politics of postcolonial critique, that is, the continuity of economic, political, and cultural dependency of newly independent countries (NICs) on ex-colonizers as pointed out by neocolonialism, dependency theory, and postcolonial theory, respectively. Instead, Pakistan is presented by extant liberal academic literature as a “failed nation” and a state dominated by the military and plagued by religious extremism. As opposed to this, through the literary and activists writings of Aziz-ul-Haq, this chapter will try to illustrate how cultural contestation of the nation-building project postindependence from British rule was a lot more complex and interesting in Pakistan. This was so because the nation-building project of Pakistan was, on the one hand, an amalgamation of Indo-Persian, Arab, Indian, and Western colonial and civilizational influences and, on the other hand, entailed suppression of resilient local and national cultures of its constituent nationalities developed over centuries. This was later expressed in ethno-nationalist politics. However, when it came to the politics of the marginalized in the late 1960s, there were important political, theoretical, and literary insights which caused a change in the direction of political practice in Pakistan, which paralleled the politics expressed by writers like Fanon and early Subaltern Studies influenced by the Naxal Movement in India. The contestation and confusion arising from this dialectic also entered Pakistan's literary and cultural sphere. This chapter not only tries to give a different postcolonial critique of the failure of nation-building project in Pakistan but, though at a preliminary level, is an attempt to separate the original postcolonial theory in its radical tradition from contemporary postmodern/poststructuralist postcolonial theory marked with pessimism and resignation.

Open Access
Article
Publication date: 11 March 2020

Nussaiba Ashraf

This study aims to investigate the decline of American hegemony as one of the most prominent crises of the modern world order, from a broader perspective that transcends narrow…

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Abstract

Purpose

This study aims to investigate the decline of American hegemony as one of the most prominent crises of the modern world order, from a broader perspective that transcends narrow traditional interpretations. The paper assumes that the September 11 events in 2001 have launched the actual decline in American hegemony. Tracing the evolution of US global strategy over the past two decades, the study seeks to analyze the main causes and repercussions of the decline of US hegemony, which would provide a bird’s eye view of what the current global system is going through.

Design/methodology/approach

The study investigates the decline in American hegemony through a longitudinal within-case analysis which focuses on the causal path of decline in hegemony in the case of the USA, since the events of September 11, 2001, and tries to identify the causal mechanisms behind this decline. Following George and Bennet (2005), the study uses process tracing to examine its research question. Process-tracing method seeks to identify the intervening causal process – causal chain or causal mechanisms or the steps in a causal process – that leads to the outcome of a particular case in a specific historical context (Mahoney, 2000; Bennet and Elman, 2006). The study chose this method, as it offers more potential for identifying causal mechanisms and theory testing (George and Bennet, 2005); it opted for a specific procedure, among the variety of process-tracing procedures listed by George and Bennet, which is the detailed narrative presented as a chronicle, accompanied by explicit causal hypotheses. Using this process tracing procedure, the study assumes that American hegemony has witnessed dramatic changes in the aftermath of critical junctures, particularly the events of September 11, 2001, and the financial crises, 2008, which contributed significantly to this decline. Consequently, it traces the impact of these events on the state of American hegemony, in light of the review of contributions of different theories on hegemony in the field of international relations, both traditional and critical. Consequently, introducing the theoretical framework used in the study (the four-dimensional model of hegemony), which transcends criticisms of previous theories.

Findings

The crises of the modern world order and the decline of American hegemony – being the main manifestation of such crises – revealed the inability of the traditional and critical approaches reviewed in the study to interpret this decline and those crises. The reason behind that was the inability of these interpretations to reflect the various dimensions of American hegemony and its decline since the September 11 events. This highlights the importance of using the four-dimensional model, which combines different factors in the analysis and has proved to be an appropriate model for studying the case of American hegemony and its decline after the events of September 11, as it deals with the phenomenon of hegemony as a social relationship based on specific social networks.

Originality/value

Despite the currency and relevance of the decline of US hegemony for both the academic and political world, the topic needed to be analyzed systemically and addressed in a thorough scientific way. Through the application of theoretical concepts into the analysis of empirical data, this study contributes to a field where too often the discourse about decline of American hegemony is led without the required theoretical or conceptual considerations.

Details

Review of Economics and Political Science, vol. 8 no. 6
Type: Research Article
ISSN: 2356-9980

Keywords

Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Applied Spirituality and Sustainable Development Policy
Type: Book
ISBN: 978-1-83753-381-7

Book part
Publication date: 14 December 2023

Thomas Legrand

This chapter presents a spiritual or wisdom-based approach to development, its rationale, conceptualization, methods and examples of applications. The politics of being proposes…

Abstract

This chapter presents a spiritual or wisdom-based approach to development, its rationale, conceptualization, methods and examples of applications. The politics of being proposes that societies explicitly make the fulfillment (‘being’) of all its members – humans and non-humans – their main goal, which should guide the development and implementation of public policies. It stands in opposition to the current development paradigm focused on economic growth or ‘having’, and rooted in a set of modern western values – individualism, materialism, reductionism, anthropocentrism, etc. By nourishing our relational nature, the politics of being can address the root causes of the meta crisis the world is facing, reconciling human flourishing with sustainability and supporting the cultural evolution that is needed. It proposes a dialogue between wisdom and science, the two main areas of knowledge, to guide its design and implementation. It conceptualizes ‘being’ as the actualization of our truest ‘being’ and our highest ‘being’. This means that societies should provide the right conditions for their human members to express themselves and fulfil their healthy aspirations, as well as to develop human virtues and qualities. Wisdom traditions and spiritual teachings offer relevant insights into the nature of human fulfilment and the process of spiritual evolution that can be applied to societies. They emphasize the cultivation of spiritual values and qualities such as love, peace, happiness, life, mindfulness, mystery and the understanding of interconnectedness. In recent decades, these qualities have become areas of scientific research and been at the core of social change and development initiatives. Together they can serve as the foundations of the politics of being and allow to identify actionable public policy agendas in many sectors mainly based on existing examples.

Details

Applied Spirituality and Sustainable Development Policy
Type: Book
ISBN: 978-1-83753-381-7

Keywords

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