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Book part
Publication date: 1 December 2009

Ataur Rahman Belal and Mahmood Momin

Purpose – Previous reviews of Corporate Social Reporting (CSR) literature have tended to focus on developed economies. The aim of this study is to extend reviews of CSR literature…

Abstract

Purpose – Previous reviews of Corporate Social Reporting (CSR) literature have tended to focus on developed economies. The aim of this study is to extend reviews of CSR literature to emerging economies.

Design/methodology/approach – A desk-based research method, using a classification framework of three categories.

Findings – Most CSR studies in emerging economies have concentrated on the Asia-Pacific and African regions and are descriptive in nature, used content analysis methods and measured the extent and volume of disclosures contained within the annual reports. Such studies provide indirect explanation of the reasons behind CSR adoption, but of late, a handful of studies have started to probe managerial motivations behind CSR directly through in-depth interviews finding that CSR agendas in emerging economies are largely driven by external forces, namely pressures from parent companies, international market and international agencies.

Originality/value – This is the first review and analysis of CSR studies from the emerging economy perspective. Following this analysis, the authors have identified some important future research questions.

Details

Accounting in Emerging Economies
Type: Book
ISBN: 978-1-84950-626-7

Book part
Publication date: 23 April 2024

Huthaifa Al-Hazaima, Hashem Alshurafat, Mohannad Obeid Al Shbail and Husam Ananzeh

To effectively integrate sustainability education into accounting, the needs of stakeholders such as educators, practitioners, regulators, students, and politicians must be…

Abstract

To effectively integrate sustainability education into accounting, the needs of stakeholders such as educators, practitioners, regulators, students, and politicians must be considered. While existing literature reflects their separate perceptions, this study considers their influence on the integration process. Sustainability accounting can play a key role in supporting sustainability practices, which businesses need to be accountable for. This study focuses on how sustainability accounting education can improve corporate sustainability practices. However, most existing studies only consider one stakeholder group, and there is a gap in literature on sustainability accounting education in developing countries, particularly in the Middle East. This study informs future researchers about various research gaps in sustainability education.

Details

Technological Innovations for Business, Education and Sustainability
Type: Book
ISBN: 978-1-83753-106-6

Keywords

Book part
Publication date: 17 April 2018

Yousuf Kamal

This chapter investigates the perceptions of social audit within the context of the garment companies of Bangladesh. The chapter highlights two recent incidents that claimed the…

Abstract

Purpose

This chapter investigates the perceptions of social audit within the context of the garment companies of Bangladesh. The chapter highlights two recent incidents that claimed the lives of about 1,300 garment workers in Bangladesh. Based on the fact that Western clothing brands use social audits before sourcing their products from Bangladesh, this chapter investigates if any real change happens as a result of the information provided in the social audit reports.

Methodology/approach

The insights were gathered through conducting personal interviews with managers of social audit firms, corporate managers and various stakeholders of the textile and garment companies of Bangladesh. This chapter used the accountability theory to understand the perceptions of social audit.

Findings

The chapter finds that different stakeholders have different perspectives regarding social audits. The high-profile catastrophes within the supply chain garment factories of Bangladesh provided evidence that social audits did not help prevent such catastrophes in a different socio-economic context. The results have revealed stakeholder dissatisfaction with the procedures and content of social audits. It also finds that there is an expectation gap between the preparers and users of social audit reports.

Practical implications

The insights provided in this chapter would benefit garment manufacturers of developing countries and relevant stakeholders to demonstrate more accountability while conducting a social audit.

Originality/value

This is the first known chapter investigating stakeholders’ perceptions of social audit within the context of a developing country. More importantly, it focuses on responsible corporate behaviour in a socially sensitive industry.

Book part
Publication date: 23 December 2010

Ataur Rahman Belal, Md. Rezaul Kabir, Stuart Cooper, Prasanta Dey, Niaz Ahmed Khan, Taiabur Rahman and Mohobbot Ali

Purpose – In this article, we examine the nature and the extent of corporate environmental and climate change disclosures in Bangladesh.Design/methodology/approach – For this…

Abstract

Purpose – In this article, we examine the nature and the extent of corporate environmental and climate change disclosures in Bangladesh.

Design/methodology/approach – For this purpose, we have undertaken a content analysis of annual reports related to the year 2008 and websites of the 100 largest companies (according to market capitalization) listed on the Dhaka Stock Exchange. We have used 24 content analysis categories to capture the relevant disclosures related to climate change and other environmental issues.

Findings – Key findings of our analysis suggest that the level of environmental and climate change disclosures is very low in Bangladesh. Although 91% of companies made disclosures in at least one category, most companies disclosed information only on the “energy usage” category, which is a mandatory requirement. Even fewer companies made disclosures in the specific areas of climate change. No disclosure was made in the significant categories such as GHG emissions. The second most popular category related to climate change was adaptation measures. Among the other environmental disclosures, a significant finding is that only 5% of (website 6%) companies disclosed that they had an effluent treatment plant. Closer examination of the nature of disclosures suggests that most of the disclosures are positive and descriptive in nature.

Originality/value – As far as we are aware, this is the first study of its kind in Bangladesh which systematically examines corporate climate change disclosures as a particular focus of research.

Details

Research in Accounting in Emerging Economies
Type: Book
ISBN: 978-0-85724-452-9

Keywords

Book part
Publication date: 21 November 2015

Jude Butcher and Anthony Steel

Beginning with a brief overview of education in Australia from both an Aboriginal perspective and that which developed after the arrival of European settlers, this chapter asserts…

Abstract

Beginning with a brief overview of education in Australia from both an Aboriginal perspective and that which developed after the arrival of European settlers, this chapter asserts the significance of faith communities in shaping school and teacher education in ways which express their worldviews and moral purpose. Reflecting a Catholic understanding and focusing upon the principles of Catholic Social Teaching, teacher education programs at Australian Catholic University incorporate a holistic approach through their course structures, core curriculum and community engagement experiences. These come together as a pedagogy of promise within community engagement based teacher education. The rationale, examples and model discussed here are presented in ways which show the transformative power of this person- and value-centered pedagogy.

Details

International Teacher Education: Promising Pedagogies (Part C)
Type: Book
ISBN: 978-1-78441-674-4

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Book part
Publication date: 10 July 2019

Linyuan Guo-Brennan and Michael Guo-Brennan

In 2017, 22% of the Canadian population are foreign-born immigrants and one in five is a visible racial minority. Canadian schools and classrooms mirror the diversity of the…

Abstract

In 2017, 22% of the Canadian population are foreign-born immigrants and one in five is a visible racial minority. Canadian schools and classrooms mirror the diversity of the society and are populated with more and more immigrant and refugee students from diverse ethnic, cultural and linguistic backgrounds each year. Uprooted from their home countries and familiar environments, immigrant and refugee students experience barriers and challenges in new living and educational environments. The increasing number of immigrant and refugee students and their unique educational needs and challenges have called building welcoming and inclusive schools a priority in Canadian education system. This chapter addresses the urgent need for high-impact policies, practices and praxis to build welcoming and inclusive schools for immigrant and refugee students through cross-sector community engagement. Based on several empirical studies, critical and extensive literature review and authors’ professional reflections, this chapter introduces a theoretical framework of building welcoming and inclusive schools for immigrant and refugee students and introduces the promising strategies of engaging community stakeholders, including educators, students, parents, governments and community organizations and agencies.

Book part
Publication date: 9 June 2023

Kirstin Mulholland

This chapter aims to further conversations around child-centred practice by considering the potential role of pupil voice within education. It explores the impacts of creating…

Abstract

This chapter aims to further conversations around child-centred practice by considering the potential role of pupil voice within education. It explores the impacts of creating space for authentic pupil consultation in my own primary classroom upon my understanding – as teacher-researcher – of my class' experiences of teaching and learning. It outlines my use of pupil views templates (PVTs) (Wall & Higgins, 2006) to gain insight into children's thoughts, feelings and spoken interactions, and how this informed my professional practice as an educator, in order to move beyond pupil consultation as mere ‘lip-service’, and towards developing more meaningful engagement based on an acknowledgement of children's perspectives, as well as their right to express these views freely in all matters pertaining to them (UNCRC, 1989). As such, this chapter provides an exemplar of the reflections that can be gained through using PVTs to ‘listen’ to children, and the impacts this had upon the co-construction of our classroom culture, with implications for pupils' metacognition, the role of educator as a metacognitive role model and ultimately for children's agency and control over their own learning. Whilst my own use of PVTs is situated within an education context, the description of the ways in which this approach can be used has relevance for professionals in other fields who wish to gain greater insight into children's perceptions and experiences.

Details

Establishing Child Centred Practice in a Changing World, Part B
Type: Book
ISBN: 978-1-80455-941-3

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Book part
Publication date: 6 September 2024

Alyssa Birnbaum and M. Gloria González-Morales

There are often relational interactions in teams that lead to and drive the spread of work engagement. Despite the potential social impacts on work engagement, such as coworker…

Abstract

There are often relational interactions in teams that lead to and drive the spread of work engagement. Despite the potential social impacts on work engagement, such as coworker support and organizational citizenship behaviors within teams, they have rarely been studied from a social perspective using social network analysis (SNA). This review draws on the crossover model and conservation of resources theory to suggest that the effects of social diffusion and the exchange of resources can impact Well-Being, specifically work engagement, in teams and that SNA can help measure those social interactions. Linking several network concepts – closeness centrality, density, degree centrality, and tie strength – to work engagement propositions related to the spread of work engagement as well as the number and quality of network ties, this review elucidates the potential for integrating SNA methodology to the field of Well-Being for teams.

Details

Stress and Well-Being in Teams
Type: Book
ISBN: 978-1-83797-731-4

Keywords

Book part
Publication date: 15 March 2022

Roopa Nagori

Employee engagement is a workplace approach resulting in the right conditions for all members of an organisation to give their best each day. The result is that the staff is…

Abstract

Chapter Contribution

Employee engagement is a workplace approach resulting in the right conditions for all members of an organisation to give their best each day. The result is that the staff is committed to their organisation’s goals and values, motivated to contribute to organisational success, with an enhanced sense of their own well-being. Although employee engagement as a practice is evidenced as bringing improved productivity to small businesses, and while 87% of the UK small enterprises claim that they are taking active steps to improve employee engagement, only 12% of such businesses list it as a business priority.

In a smaller organisation, it is easier for leaders to be involved in driving forward and measuring planned actions to improve employee engagement. According to the consulting firm Aon Hewitt (2015), there are six major categories for drivers of employee engagement: (1) The work people do; (2) The people they work with; (3) Opportunities; (4) Total rewards; (5) Company practices; and (6) Quality of life.

The focus of this chapter is to recommend how small businesses can drive employee engagement using the six drivers of engagement recommended by Aon Hewitt, and improve levels of productivity in the firm.

Details

Small Business Management and Control of the Uncertain External Environment
Type: Book
ISBN: 978-1-83909-624-2

Abstract

Details

Quality Control Procedure for Statutory Financial Audit
Type: Book
ISBN: 978-1-78714-226-8

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