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1 – 10 of 25Bronwyn Eager, Craig Deegan and Terese Fiedler
The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations…
Abstract
Purpose
The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues.
Design/methodology/approach
The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers.
Findings
Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions.
Originality/value
This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.
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Bilal, Ali Meftah Gerged, Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen and Shahid Manzoor
The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals…
Abstract
Purpose
The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.
Design/methodology/approach
Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.
Findings
The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.
Research limitations/implications
This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.
Originality/value
The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.
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Rui Guedes, Maria Elisabete Neves and Elisabete Vieira
The main goal of this paper is to analyse the impact of political connections and gender diversity shaping Environmental, Social and Governance (ESG) components’ effects on the…
Abstract
Purpose
The main goal of this paper is to analyse the impact of political connections and gender diversity shaping Environmental, Social and Governance (ESG) components’ effects on the performance of Iberian companies.
Design/methodology/approach
To achieve this aim, we have used panel data methodology, specifically the generalized method of moments system estimation method by Arellano and Bond (1991), using data from listed Iberian companies for the period between 2015 and 2020.
Findings
Our findings suggest that, although ESG components positively influence company performance, the presence of political connections weakens ESG commitments, compromising ethical standards and suggesting a lack of transparency or inadequate regulations. Our results also highlight that the presence of women on boards of directors has a nuanced impact on firm performance, as measured by the Market-to-Book ratio. While gender diversity interacts with ESG scores, external investors' perceptions may not always reflect immediate performance improvements.
Research limitations/implications
This work faces some limitations associated with challenges in securing comprehensive data for all variables, along with the complexity of acquiring information about political connections. Often, we had to rely on multiple sources and cross-reference the data to enhance its reliability. Another limitation for potential consideration or exploration in future research pertains to the omission of distinct industry sectors due to the limited number of companies, particularly notable in the context of Portugal.
Originality/value
Although there is a large volume of literature on the relationship between ESG and companies’ performance, as far as the authors are aware, this article is original and covers an important gap in the literature when considering political connections and board gender diversity impact on ESG components as determinants of the performance of Iberian companies.
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Ankita Bedi and Balwinder Singh
The current research strives to shed light on how ownership structure can impact carbon emission disclosure.
Abstract
Purpose
The current research strives to shed light on how ownership structure can impact carbon emission disclosure.
Design/methodology/approach
The present study is based on S&P BSE 500 Indian firms. Using manual content analysis, carbon emission disclosure data were collected from a final sample of 318 nonfinancial Indian firms over seven years, i.e. from 2016–17 to 2022–23, having 2,226 firm-year observations. The panel regression has been employed to examine the association between ownership structure and carbon emissions disclosure.
Findings
The results of the study suggest that ownership structure variables, such as institutional and foreign ownership, exert a positive and significant influence on carbon emission disclosure. Conversely, block-holder ownership is negatively associated with carbon emission disclosure.
Practical implications
This study enriches the emerging literature on environmental disclosure, climate change, carbon emission disclosure and ownership structure.
Social implications
The present research work provides treasured acumens to corporate managers, investors, regulators and policymakers as the study corroborates that ownership structure has an imperative role in firms' carbon emission disclosure.
Originality/value
Existing literature has determined the impact of ownership structure on environmental disclosure. In contrast, the current research extends the climate change literature by providing novel insights into how ownership structure can influence firms’ carbon emission disclosure. Moreover, to the best of the authors’ knowledge, the present study is the first to scrutinize the relationship between ownership structure and carbon emission disclosure in the Indian context.
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Charl de Villiers, Ruth Dimes and Matteo Molinari
The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable…
Abstract
Purpose
The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.
Design/methodology/approach
The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.
Findings
The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.
Originality/value
This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.
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Ahmad Khodamipour, Hassan Yazdifar, Mahdi Askari Shahamabad and Parvin Khajavi
Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit…
Abstract
Purpose
Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.
Design/methodology/approach
In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.
Findings
Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.
Practical implications
The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.
Social implications
This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.
Originality/value
Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.
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This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition…
Abstract
Purpose
This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition towards becoming more sustainable and to better account for progress and performance within the sustainability areas.
Design/methodology/approach
By adopting an interpretive textual approach, the paper provides a careful analysis of how CEO talk of sustainability in CEO letters of large listed Swedish companies developed during 2008–2017.
Findings
The talk of sustainability is successively becoming more elaborated, proactive and multidimensional. CEOs frame their talk by adopting different perspectives: the distinct environmental, the performance and meso, the product-market-oriented and the sustainability embeddedness and value creation. The shift towards an embeddedness and value-creation perspective in the later letters implies that the alleged capitalistic and short-sighted focus on shareholder value maximisation might be changing towards a greater focus on sustainability embeddedness as an important goal for succeeding with the transition towards a sustainable business.
Practical implications
The findings are relevant for policymakers and government bodies when developing policies and regulations aimed at improving the positive impact of companies on global sustainable development. Findings are also useful for management teams when structuring their sustainability talk as a response to external pressure.
Social implications
The findings provide relevant input on how social norms, values and expectations are shaping the corporate discourse on sustainability.
Originality/value
The findings of this study contribute to an increased understanding of the rhetorical response in influential CEO letters to the surrounding sustainability context, including new national and international policies as well as sociopolitical events and discourses related to sustainability. This offers a unique frame of reference for further interpretational work on how CEOs frame, engage in and shape the sustainability discourse.
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Md Moazzem Hossain, Tarek Rana, Shamsun Nahar, Md Jahidur Rahman and Aklema Choudhury Lema
The purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major…
Abstract
Purpose
The purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major agro-economic platform in Australia – the Murray–Darling Basin Authority (MDBA) to provide a unique perspective on water resource management and sustainability.
Design/methodology/approach
This longitudinal qualitative case study collects published data from the MDBA’s annual reports over 21 years (1998–2018) and considers economic, social and environmental dimensions of sustainability using legitimacy and institutional theory.
Findings
This study finds that the MDBA’s sustainability reporting is influenced by its response to the Water Act 2007 and the Basin Plan 2012 regulations and to maintain its legitimacy with stakeholders. The MDBA wished to pursue sustainability through integrating these regulations complemented by stakeholder expectations. Although all categories increased in reporting, the environment category has the highest primacy in achieving a healthy basin through sustainable water management for the long-term benefit of the stakeholders.
Research limitations/implications
This study contributes to the PSOs sustainability reporting literature. Particularly, this study provides insights of sustainability reporting patterns and practices over a long period through a longitudinal study. This study contributes new knowledge on the awareness of PSOs sustainability practice which has implications for governments, regulators, policymakers, managers and other stakeholders.
Originality/value
The Australian PSOs setting is under-researched from the perspective of a regulatory framework. The MDBA case provides unique insights on water resource management and sustainability which has value for many countries around the world.
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This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the…
Abstract
This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the Australian context. Two key issues in the Australian context are, firstly, state and territory-level variations within a federal political structure, and secondly, disproportionate Indigenous imprisonment and community sanction rates and the generally destructive impact of the criminal legal system on Indigenous communities and peoples. The chapter argues that developing a better agonistic politics around community sanctions requires descending from the broad level of historical and sociological analysis to examine state and territory-level variations in judicial and correctional structures, histories and cultures. Further, that Australian community sanctions cannot be understood without a primary focus on the differences between Indigenous and non-Indigenous rates, experiences and meaning. The key to addressing the destructive impact of criminal legal processes and practices on Indigenous peoples lies in developing Indigenous governance, empowerment, self-determination, sovereignty and nation-building. Two recent developments promoting Indigenous governance are examined: the Uluru Statement from the Heart and Justice Reinvestment projects initiated by First Nations communities, highlighting the importance of activism, contest and struggle by community organisations.
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Rozenn Perrigot and Komlanvi Elom Gbetchi
Social franchise chains have social goals rather than – or in addition to – commercial or profit-making goals. But are these social goals, disclosed by social franchisors, aligned…
Abstract
Purpose
Social franchise chains have social goals rather than – or in addition to – commercial or profit-making goals. But are these social goals, disclosed by social franchisors, aligned with the Sustainable Development Goals (SDGs) and, if so, which ones?
Design/methodology/approach
The authors examine the disclosure of SDG-related information on websites of 69 social franchise chains operating in Africa.
Findings
The authors' main findings show that social goals disclosed by social franchisors are aligned with certain SDGs that are general in nature and not just sector-dependent, except in the case of education.
Practical implications
The authors' paper contributes to the practice by providing examples of the types and varieties of social goals social franchisors can pursue. Moreover, entrepreneurs might be encouraged to launch their franchise concept as franchisors who contribute to SDGs at an international, national or regional level or to join franchise chains as franchisees who contribute to SDGs at the local level.
Social implications
The authors' findings show the potential for social franchise chains in developing countries to target and contribute to achieving SDGs.
Originality/value
The authors' paper adds to the limited literature on SDGs and, more specifically, on the role of the private sector, in particular social franchisors, in targeting and achieving SDGs.
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