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The First British Crime Survey
Type: Book
ISBN: 978-1-80382-275-4

Book part
Publication date: 13 September 2023

Leana Esterhuyse and Elda du Toit

Companies are often accused of using sustainability disclosures as public relations tools to manage financial and non-financial stakeholders' impressions. The purpose of our study…

Abstract

Companies are often accused of using sustainability disclosures as public relations tools to manage financial and non-financial stakeholders' impressions. The purpose of our study was firstly to determine how comprehensive the human rights disclosures of a sample of large international companies were and secondly, whether different narrative styles are associated with levels of disclosure to manage readers' impressions about the company. We analysed the public human rights disclosures for 154 large, international companies obtained from the UN Guiding Principles Reporting website. On average, companies complied with only one-third of the UN Guiding Principles Reporting Framework criteria. Communication about policies has the highest compliance, whilst communication about determining which human rights aspects are salient to the company, remedies for transgressions and stakeholder engagement have the lowest disclosure. When we split the sample between high disclosure and low disclosure companies, we found that the readability of the human rights disclosures is exceptionally low and even more so for low disclosure companies. Low disclosure companies used words implying Satisfaction significantly more than high disclosure companies, which provides some support for suspecting that low disclosure companies practise impression management by only presenting a ‘rosy picture’, as well as obfuscation via low readability. We add to the literature on impression management by large corporations in their sustainability reporting, and specifically human rights disclosures, by revealing how the interplay of low disclosure, low readability and overuse of words signalling Satisfaction contributes to impression management, rather than sincere attempts at accountability to all stakeholders.

Open Access
Book part
Publication date: 29 November 2023

Stefan de Jong

Based on a review of professional staff (PS), which includes research managers and administrators, in 54 academic publications, I propose a novel definition for this category of…

Abstract

Based on a review of professional staff (PS), which includes research managers and administrators, in 54 academic publications, I propose a novel definition for this category of staff: ‘degree holding university employees who are primarily responsible for developing, maintaining and changing the social, digital and physical infrastructures that enable education, research and knowledge exchange’. The proposed definition facilitates the development of new research questions that target the level of the organisational fields of higher education and science, to complement research on the university and individual levels. This view supports the study of the contributions of PS to higher education and science. I anticipate that such a broader focus will help to counter and nuance accounts of ‘administrative bloat’ by focusing on how PS as a group shape and are shaped by the organisational fields of higher education and science, rather than dismissing them as superfluous or parasitic.

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The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Abstract

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Identity in the Public Sector
Type: Book
ISBN: 978-1-83753-594-1

Book part
Publication date: 31 October 2023

Jimena Hurtado

Religion and philosophy satisfy the basic human needs of understanding, belonging, and finding meaning. They provide tranquility of mind and satisfy the desire to be loved and…

Abstract

Religion and philosophy satisfy the basic human needs of understanding, belonging, and finding meaning. They provide tranquility of mind and satisfy the desire to be loved and lovable. However, they present their own failings and can counter each other in positive and negative ways, that threaten the communities of beliefs they form and their interactions. An appropriate institutional framework can control the fanaticism and sectarianism that can come with established religion and philosophy.

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Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Keywords

Book part
Publication date: 17 October 2023

S. Janaka Biyanwila

Democratic renewal in Sri Lanka as well as a cross the Global South depends on strengthening democratic social movements within varieties of patrimonial capitalism. Patrimonial…

Abstract

Democratic renewal in Sri Lanka as well as a cross the Global South depends on strengthening democratic social movements within varieties of patrimonial capitalism. Patrimonial capitalism, emphasising patron–client relations, coincide with weakening democratic institutional cultures and practices. The dominant corruption/anti-corruption narrative is bracketed with elite class strategies aimed at negotiating a ‘managed corruption’. The realm of representative politics creating consent for patrimonial capitalism is shaped by: ethnic and class relations; the weakening of working-class parties; patriarchal cultures within parties; links with criminal networks; opaque finances and the integration of mainstream media with party patronage.

Democratising the realm of representative politics points towards democratic social movements. The internal dynamics of social movements, their relationships with political parties and collective learning are significant factors that shapes the strategic orientation of social movements. State repression of social movements highlights the need for demilitarisation and the abolition of prisons. The global sense of this local struggle relates to transforming financial markets and platform economies towards notions of financial and digital commons. The integration of different realms of politics, such as representative, movement, life and emancipatory politics, is vital for reinforcing solidarity as the basis for counter-hegemonic struggles.

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Debt Crisis and Popular Social Protest in Sri Lanka: Citizenship, Development and Democracy Within Global North–South Dynamics
Type: Book
ISBN: 978-1-83797-022-3

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Abstract

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Responsible Investment Around the World: Finance after the Great Reset
Type: Book
ISBN: 978-1-80382-851-0

Book part
Publication date: 29 May 2023

Adriana AnaMaria Davidescu and Eduard Mihai Manta

Purpose: The study’s objective is to look at the link between money laundering and economic and financial performance, emphasising the effectiveness of the literature and possible…

Abstract

Purpose: The study’s objective is to look at the link between money laundering and economic and financial performance, emphasising the effectiveness of the literature and possible later research directions using science mapping, which allows for scientific knowledge analysis.

Need for the Study: This study is related to a better understanding of the field’s historical evolution in terms of publications.

Methodology: This study used bibliometric approaches to analyse a sample of 660 studies from the Web of Science between 1994 and 2022, concentrating on keywords, author, paper, journal, and subject analysis. This study focused on performance analysis and scientific mapping of articles using the R package.

Findings: The empirical results indicated that the research field’s primary issues include corporate governance, fraud, machine learning, fraud detection, financial fraud, financial statement, corruption, earnings management, ethics, governance, financial reporting, bankruptcy, internal control, or performance. M. S. Beasly, D. B. Farber, E. M. Fich, R. Romano, and A. Shivdasani are the most well-known authors on the issue of money laundering and financial and economic performance. At the same time, the most typical journals are the Journal of Business Ethics, Journal of Money Laundering Control, Accounting Review, Journal of Financial Economics, and Journal of Corporate Finance.

Practical Implications: This study will act as a guide for researchers of various fields to evaluate the development of scientific publications in a particular theme over time, especially for those who are in the field of money laundering and financial performance.

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Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy
Type: Book
ISBN: 978-1-80382-555-7

Keywords

Book part
Publication date: 28 July 2023

Andrea Tomo

Abstract

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Identity in the Public Sector
Type: Book
ISBN: 978-1-83753-594-1

Abstract

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Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

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