Search results

1 – 10 of 559
Article
Publication date: 14 March 2022

A. Vinodan and S. Meera

The study explores the possibility of developing a valid scale for integrated management of heritage sites to bring a holistic approach to heritage properties' conservation…

Abstract

Purpose

The study explores the possibility of developing a valid scale for integrated management of heritage sites to bring a holistic approach to heritage properties' conservation practices.

Design/methodology/approach

The study followed the exploratory sequential method. An in-depth interview was adopted for exploring indicators, and a questionnaire survey was administered for descriptive analysis.

Findings

Cultural resources conservation strategies have been analyzed from a tourist, local communities and stakeholder's perspective with local-specific indicators. The study indicates that a multi-dimensional approach that integrates tourists, local communities and other stakeholders-based indicators can be developed at the destination level for the integrated management of heritage properties. Tourist-centric, local community-specific and stakeholder-oriented approaches could act as catalysts for more pragmatic conservation practices in the local areas based on the site-specific indicators.

Research limitations/implications

The study is limited to lesser-known heritage sites located in the southern provincial states of India. The technical conservation strategies on the structure and architecture are not part of the study. Theoretical implications on the study of this kind can contribute to the literature as it throws light on future studies seeking local-centric conservation and management practices of heritage sites hitherto less explored in the domain of conservation science. The scale provides insight into the appropriate form of intervention that the local communities, tourists and other stakeholders can do at the heritage sites, hence the possibility of garnering the attention of other discipline strivings towards the conservation of heritage sites and to apply along with other relevant variables. It is expected that the study might expedite the knowledge accumulation in conservation science.

Practical implications

The scale can be used in a similar context for the integrated management of heritage sites. The study can assist the policymakers and planners in seeking the support of stakeholders, local communities and tourists for the implementation of heritage conservation and management programs. Such a local-centric management strategy promoting responsible consumption and production could contribute to SDG 12. Further, the study can also contribute towards SDG 11.4, which calls for strengthening the effort to protect and safeguard cultural and natural heritage. This scale can be a tool for destination management organizations (DMOs) to understand the level of intervention of local communities, tourists and other stakeholders at the heritage site.

Social implications

The integrated management approach of heritage conservation immensely helps the lesser-known heritage sites the world over as such structures are out of the focal point of government funding and other conservation efforts. The synergy of the integrated approach could protect lesser-known unfunded heritage sites, and thereby, the cultural reflections of the community concerned can be made available for future visitors’ consumption.

Originality/value

The study attempted to understand the conservation approaches for lesser-known heritage sites with the support of both demand and supply-side stakeholders. Such a collaborative approach is the first of this kind in the conservation of heritage sites in India.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 3
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 24 April 2024

Dominique Mazé, Jorge Alcaraz and Ricardo E. Buitrago R.

This paper aims to investigate how emerging market multinational enterprises (EMNEs) are integrating and expanding into other emerging market host countries, focusing on Chinese…

Abstract

Purpose

This paper aims to investigate how emerging market multinational enterprises (EMNEs) are integrating and expanding into other emerging market host countries, focusing on Chinese mining companies in Peru.

Design/methodology/approach

Adopting a qualitative approach, an in-depth analysis of two Chinese state-owned enterprises’ strategies was conducted, building on stakeholder theory and the business ecosystem perspective.

Findings

This study reveals a reliance on high-level political lobbying rather than localized engagement strategies. However, findings point to increasing grassroots resistance among local stakeholders, undermining EMNEs’ bargaining power.

Originality/value

This paper argues for a paradigm shift toward inclusive, cooperative “translocal governance” approaches as empowered communities gain voice. Key contributions include advancing theoretical understanding of changing stakeholder relationships and power configurations in emerging countries, underscoring the rising significance of microlevel sociocultural embeddedness for MNE success and highlighting practical imperatives for EMNEs to embark on rapid localization strategies in Latin America. By elucidating multilayered integration realities in Peru, this interdisciplinary study yields contextualized insights and enriches perspective on the conditions and pathways for EMNEs to build sustainability in Global South emerging market environments.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 19 April 2024

Salim Elwazani and Sara Khorshidifard

This study examines the public participation in the implementation of the Historic Urban Landscape (HUL), a United Nations Educational, Scientific and Cultural Organization…

Abstract

Purpose

This study examines the public participation in the implementation of the Historic Urban Landscape (HUL), a United Nations Educational, Scientific and Cultural Organization (UNESCO) approach for urban development. HUL has six Critical Steps and four Tools Categories relating to community engagement, knowledge and planning, regulatory system and financial instruments. The HUL public participation component has materialized variably across the adopting cities, challenged by the local implementation capacity. In response, we have singled out two research questions revolving around the participants’ characteristics and participation methods.

Design/methodology/approach

This study instrumentalizes case studies as a research methodology and thematic literature as a theoretical context. The HUL projects for Ballarat, Australia and Cuenca, Ecuador have been selected as sources of published information because they exhibit comparative differences in completing community engagement. We have compared the community engagement accounts of the two cities.

Findings

The Ballarat and Cuenca HUL project accounts point out to commonalities and variances in responding to the HUL public participation mandate. The findings for the participants’ characteristics involve project setting, participants categories and participants empowerment; the findings for the participation methods involve initial preparation, domestic and international expertise and public conversation.

Originality/value

The results of the study help define public participation practices in HUL project implementations. The results present an opportunity for city officials, HUL project planners and field administrators for making informed decisions particularly in relation to the two public participation domains, the participants’ characteristics and the engagement methods.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 20 September 2023

Ikenna Elias Asogwa, Maria Estela Varua, Rina Datt and Peter Humphreys

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers…

Abstract

Purpose

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

Design/methodology/approach

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

Findings

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

Research limitations/implications

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

Practical implications

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

Originality/value

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Case study
Publication date: 14 September 2023

Brooke Klassen, Dana Carriere and Irma Murdock

To ensure that students are well prepared to successfully analyze this case, they should be familiar with the following concepts, theories and principles:▪ Stakeholder theory…

Abstract

Theoretical basis

To ensure that students are well prepared to successfully analyze this case, they should be familiar with the following concepts, theories and principles:

▪ Stakeholder theory

▪ Concept of duty to consult and accommodate

▪ Concept of social license to operate (SLO)

▪ Concept of indigenous economic self-determination

▪ Indigenous world view

▪ Seventh generation principle

▪ Cree principles

▪ Dene principles

Research methodology

The information provided in this case was gathered by the authors through face-to-face interviews, phone interviews, e-mail exchanges and secondary research. Meadow Lake Tribal Council (MLTC) separates business operations from council operations through use of corporate entities (as shown in Exhibit 1 of the case). Meadow Lake Tribal Council II (MLTCII) is the corporate entity that oversees two companies referenced in the case: Mistik Management and NorSask Forest Products LP. Interviews were conducted with the General Manager at Mistik Management, Certification Coordinator at Mistik Management, Chief of Buffalo River Dene Nation, Chief of Waterhen Lake First Nation, MLTC Vice-Chief, Board Member and Advisor to MLTCII, President and CEO of MLTCII, MLTCII Business Development Consultant and a former consultant with MLTC, NorSask Forest Products and Mistik Management.

Case overview/synopsis

Mistik Management Ltd., a forestry management company co-owned by the nine First Nations of MLTC, was a leader in economic reconciliation in 2022. However, the company had dealt with significant challenges not long after it was established in 1989. Richard Gladue, former Chief of the one of MLTCs Member First Nations and a leader in economic development at MLTC, had been actively involved in establishing the organization. Gladue loved the life and vitality of the boreal forest in the Meadow Lake region and felt a sense of responsibility to take care of the forest and the land for generations to come. This responsibility was balanced with the acknowledgement that the forest also provided vast economic development, employment and wealth generation opportunities for MLTC and its Member First Nations.

In the early 1990s, MLTC and Mistik Management dealt with a year-long blockade by a group of protesters that included members of Canoe Lake Cree First Nation, one of the Member First Nations of MLTC. They had not been consulted on Mistik’s processes and policies, and the company’s clear-cut logging had affected their ability to continue their traditional way of life and practices on the land. After the incident, Mistik Management moved more quickly to invest in a co-management process that they were still refining and using in 2022 when consulting with Indigenous groups and communities.

A natural resource economy brings together Indigenous peoples, industry and government. In this case, students will learn about the important role that relationships play and how decisions are made when balancing complex legal, environmental and economic interests. Students will learn about the history of duty to consult and accommodate in Canada; conduct a stakeholder analysis and reflect on how decisions affect stakeholder interests; and make recommendations for meaningful Indigenous engagement strategies using the concept of social license and indigenous principles.

Complexity academic level

This case is suitable for use in undergraduate courses on indigenous business, ethical decision-making, public policy and/or natural resource development. There may also be applications in other fields of study, including anthropology, economics and political science.

If the case is used in an indigenous business course, it would be best positioned in the last third of the class, after topics such as duty to consult and accommodate, social license and meaningful engagement with indigenous communities have been covered. If used in an ethical decision-making course, it would be best used when discussing stakeholder theory and engaging in stakeholder analysis. If used in a public policy course, the case could be used to start a discussion around the duty to consult and accommodate indigenous communities in Canada. If used in a natural resource development course, the case would be best used as an example of indigenous economic development.

Open Access
Article
Publication date: 28 November 2023

Lindani Myeza, Marianne Kok, Yvette Lange and Warren Maroun

This study aims to examine how governing bodies demonstrated stakeholder engagement during the time of the COVID-19 crisis in South Africa.

Abstract

Purpose

This study aims to examine how governing bodies demonstrated stakeholder engagement during the time of the COVID-19 crisis in South Africa.

Design/methodology/approach

This study uses a qualitative approach based on semi-structured interviews with 18 participants, comprising of preparers of financial statements, board members and management consultants/advisors. The study also relied on the analysis of articles on corporate webpages and publications produced by professional bodies on the economic, social and environmental impact of COVID-19.

Findings

The results of this study indicated that governing bodies demonstrated stakeholder engagement during times of crisis through transparent reporting, corporate social responsibility initiatives and active stakeholder inclusivity.

Originality/value

This study contributes to the body of research on stakeholder engagement during a crisis and provides evidence of the role stakeholder inclusivity can play in responding to a crisis. The findings will be useful in understanding the importance of stakeholder engagement during times of crisis. The study is one of the first, to the best of the authors’ knowledge, to evaluate how stakeholder engagement principles can be followed by governing bodies during a crisis.

Details

Social Responsibility Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 9 January 2024

Floriana Fusco, Pietro Pavone and Paolo Ricci

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand…

Abstract

Purpose

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

Design/methodology/approach

The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Findings

Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

Originality/value

The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.

Details

Social Responsibility Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 25 January 2024

Tawanda Jimu and Britta Rennkamp

This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the…

Abstract

Purpose

This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the governance of socio-technical transitions in water, electricity, transport and waste management, and identify barriers and enabling factors that enhance transformative practices in universities.

Design/methodology/approach

The analytical framework proposed in this paper combines the elements of governance network theory (GNT) and transition topology. The framework of this study is grounded in an actor-centric approach using GNT to understand networks conducive to sustainability transitions. Events and governance networks were mapped on a transition topology to visualise organisational and institutional changes over time. The study engaged students, management, academic and administrative staff in building a community of practice towards sustainability. This research is based on qualitative content analysis grounded in interview data, focus group discussions, workshops, webinars and secondary data analysis.

Findings

The findings show that the university has consolidated a sustainability vision and targets, but several factors prevent the community from achieving these targets, including hierarchical decision-making processes, a multitude of disjointed committees and fragmentation in the campus community.

Originality/value

This research adds to an emerging body of literature in the field of sustainability in higher education with two contributions. Firstly, the study presents a novel perspective(s) on the governance of sustainability transitions by combining the literatures on governance and sustainability transitions using a new methodological approach of transition topology to show organisational and institutional changes. Secondly, the study presents new empirical evidence for improving the governance of sustainability transitions in a diverse and highly unequal African university community in the process of (de)colonisation of knowledge and governance.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 1 April 2024

Mahmud Akhter Shareef, Yogesh K. Dwivedi, Md. Shazzad Hosain, Mihalis Giannakis and Jashim Uddin Ahmed

This study has conducted exploratory research to understand who should comprise the members of a resilient supply chain for promoting an entrepreneurial ecosystem of a startup…

Abstract

Purpose

This study has conducted exploratory research to understand who should comprise the members of a resilient supply chain for promoting an entrepreneurial ecosystem of a startup project and to determine the mechanisms for the balanced coexistence of all stakeholders. This is necessary to ensure mutual benefits for all stakeholders, each of whom has multidimensional interests. Additionally, this supply chain must be able to withstand any potential disruption risks.

Design/methodology/approach

This research has employed a mixed-design approach. In this context, the study conducted an extensive qualitative and quantitative investigation, including 30 interviews and a survey involving 180 potential stakeholders in this supply network, respectively in the capital city of Bangladesh, Dhaka. The analysis of the interviews utilized principles of matrix thinking, while structural equation modeling (SEM) through LISREL was employed to understand cause-and-effect relationships.

Findings

Network, platform and governance—these three independent constructs have the potential to contribute to the dependent construct, a resilient supply chain, aimed at promoting an entrepreneurial ecosystem for startup projects. It has been revealed that the management of such projects depends on the rules and regulations within the ecosystem. An excellent governance mechanism is essential for this purpose. To facilitate coexistence, the establishment of a platform is crucial, where cooperation among all members is mandatory.

Practical implications

For practitioners, three distinctive but closely interdependent issues are explored and resolved in this philanthropic study. It has unfolded the elements of any startup project with essential settings.

Originality/value

The identification of the structural dynamics of potential stakeholders within the entrepreneurial ecosystem of startups is largely absent in existing literature. Therefore, there is a need to comprehensively investigate the entire network, including their roles, responsibilities and associations. This study makes a significant and novel contribution to the existing literature. Academics and practitioners alike have ample opportunities to learn from this new aspect of relationships across three distinct areas: the entrepreneurial ecosystem, startup projects and the development of a resilient supply chain.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 5
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 6 May 2024

Ines Bouaziz Daoud and Amani Bouabdellah

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We…

Abstract

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

1 – 10 of 559