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Article
Publication date: 19 June 2020

Yi Xie, Yan Meng, Jie Xiong, Lu Xu and Jie Yan

Environmental non-governmental organizations (ENGOs), one of the major forces in environmental protection, have developed rapidly in the past few years, especially in developing…

Abstract

Purpose

Environmental non-governmental organizations (ENGOs), one of the major forces in environmental protection, have developed rapidly in the past few years, especially in developing countries such as China. This paper aims to reveal how the ENGOs select their focuses, specifically if they only concentrate on one focus or on contexts in which they obtain various focuses and the motivations behind their choosing strategies.

Design/methodology/approach

The current research interviewed 103 leaders of ENGOs covering every province in mainland China and adopts existing theories of NGOs alongside diversification strategy from a management perspective.

Findings

The results showed that most Chinese ENGOs now tend to be diversified but face different challenges. This research highlights the importance of ENGOs’ resources and capacities in facing current challenges and suggests directions to improve their diversification strategy.

Originality/value

This research adds value to the research of environmental NGOs and gives suggestions to environmental NGO practitioners, in particular to those in emerging markets.

Open Access
Article
Publication date: 30 April 2021

Seleshi Sisaye

The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability…

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Abstract

Purpose

The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.

Design/methodology/approach

The methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.

Findings

Sustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.

Originality/value

GRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.

Details

Journal of Business and Socio-economic Development, vol. 1 no. 1
Type: Research Article
ISSN: 2635-1374

Keywords

Article
Publication date: 6 March 2017

Yuna Reis and Ana Lucia Guedes

The purpose of the paper is to problematize the resistance role played by international environmental non-governmental organizations (IENGOs) in the governance debate over…

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Abstract

Purpose

The purpose of the paper is to problematize the resistance role played by international environmental non-governmental organizations (IENGOs) in the governance debate over genetically modified organisms (GMOs) to sustain that some of them are important actors in global environmental governance due to their resistance to transnational corporations.

Design/methodology/approach

The paper presents a reflection on the literature review focused on civil society and IENGOs. Accordingly, the political role of IENGOs in GMO governance is highlighted grounded on the negotiation process of the Cartagena Protocol. At the end, the authors stress that some IENGOs act as resistance actors to corporations’ practices.

Findings

The investigation of the political role played by the IENGOs in the negotiation process of the Cartagena Protocol highlighted that these actors use information to influence decision-makers and power holders, often providing know-how and material resources to local activists and social movement organizations at the domestic level. As a result, the political role played by IENGOs in GMO governance places these international actors as highly influential on the international business (IB) domain.

Originality/value

This paper highlights the importance of IENGOs as resistant actors in what regards corporations’ practices. The authors also sustain that the relationships between states, corporations and civil society actors at the governance level should be part of IB’s research agenda to advance the understanding of how civil society mobilizes, articulates and produces consent and coercion in the international domain. Therefore, the paper contributes to foster actors and voices from the margins as a relevant IB research topic.

Details

critical perspectives on international business, vol. 13 no. 1
Type: Research Article
ISSN: 1742-2043

Keywords

Book part
Publication date: 27 November 2020

A. A. Adeyemi, O. T. Bakare, A. J. Akindele and O. Soyode

Public concern for the natural environment has been one of the vital issues of discussion in recent decades across the globe. Individuals are now stressing the importance of the…

Abstract

Public concern for the natural environment has been one of the vital issues of discussion in recent decades across the globe. Individuals are now stressing the importance of the natural environment. In the context of developing countries, nongovernmental organisations (NGOs) are well positioned to have powerful impact on the discharge of corporate social responsibility through the usual pressures and lobbies exerted by the NGOs and their various networks than any other stakeholder. This study examines the impact of NGOs on environmental reporting of quoted manufacturing companies listed on Nigerian Stock Exchange. Using simple random sampling technique, secondary data were collected from annual reports and accounts of 10 selected manufacturing companies spanning 2010–2019. Multiple regression technique was used to analyse data collected. The findings reveal that environmental reporting and corporate social responsibility costs do not have significant impact on ROA and NPM with p-value of 0.713 and 0.612 at 5% level of significance, respectively, but both variables have positive significant effect on ROA. This means that the fund committed to environmental cost by these selected firms does not reflect on their profitability for the period reviewed. Based on this, it was recommended that as a matter of urgency for international Environmental NGOs should collaborate with local ones in achieving environmental friendly society. Similarly, United Nations should channel more funding on environment-focused NGOs because environmental issue is one of the cardinal points to be achieved by Sustainable Development Goals.

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 1 February 2005

Brendan O'Dwyer, Jeffrey Unerman and John Bradley

This study presents an in‐depth investigation of non‐governmental organisations' (NGO) perceptions of CSD (corporate social disclosure) in Ireland. It commences the process of…

5264

Abstract

Purpose

This study presents an in‐depth investigation of non‐governmental organisations' (NGO) perceptions of CSD (corporate social disclosure) in Ireland. It commences the process of addressing a lacuna in the CSD literature, whereby the perspectives of non‐managerial stakeholders have been largely ignored. In particular, it responds to O'Dwyer call for research to examine the nature and extent of stakeholder demand for CSD in Ireland in order to inform the future development of accountable Irish CSD practices.

Design/methodology/approach

Evidence is collected from in‐depth interviews with senior representatives of major Irish NGOs. The paper focuses on the nature of NGO demand for administrative reforms encompassing types of CSD and the prospects for supporting institutional reforms aimed at further empowering less powerful stakeholder groups.

Findings

A demand for the development of stand‐alone, mandated, externally verified CSD mechanisms predominates the perspectives. This is motivated by a desire to see stakeholder “rights” to information enforced given Irish companies' apparent resistance to engaging in complete and credible CSD. A number of perceived obstacles to the development of institutional mechanisms designed to support any desired CSD developments are exposed. These encompass: active corporate resistance to discursive dialogue, corporate resistance to voluntary information disclosure, a compliant political elite unwilling to confront the corporate sector on social and environmental issues, and a fragmented NGO community which has difficulty in raising public awareness about corporate social and environmental impacts. Evidence of antagonism between certain NGOs and elements within the Irish corporate sector is also illuminated.

Practical implications

The paper reflects on these perspectives and considers their implications for the development of accountable CSD mechanisms in Ireland.

Originality/value

Adds to the literature on CSD.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 September 2021

Laura Saraite-Sariene, Federico Galán-Valdivieso, Juana Alonso-Cañadas and Manuela García-Tabuyo

The role of female managers has been of increasing interest among scholars in recent years, especially regarding sustainability issues. The same could be said about the usefulness…

Abstract

Purpose

The role of female managers has been of increasing interest among scholars in recent years, especially regarding sustainability issues. The same could be said about the usefulness of social media in non-governmental organizations (NGOs) in demonstrating accountability to their stakeholders and attracting and keeping donors and volunteers. This paper aims to meet both research interests by analyzing to what extent women in top positions can foster stakeholders' engagement via social media.

Design/methodology/approach

Online engagement can be proxied using data from social media to develop a measure that summarizes the main actions social media users are able to use in order to show their reactions to social media publications. Facebook data were obtained using proprietary software (Facebook data model) developed by the research team to carry out data massive extraction, processing and exploration.

Findings

The results of the multivariate analysis show that female leadership in both top and environmental-specific positions enhance social media engagement, while a higher percentage of women on the board of directors exert the opposite effect.

Research limitations/implications

This study is not without limitations. First, this research is focused on a specific type of non-governmental organization (environmental NGO). Second, this study does not include economic variables such as donation income or expense structure. Third, data come only from Facebook as the leading social network.

Originality/value

This paper advances in the scarce knowledge about the role of women and the levels of online engagement (interactive conversations) in NGOs focused on sustainability.

Details

Online Information Review, vol. 46 no. 4
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 8 June 2021

Sujie Peng, Fu Jia and Bob Doherty

The purpose of this paper is to systematically review the academic literature on non-governmental organizations’ (NGOs) role in sustainable supply chain management (SSCM) to…

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Abstract

Purpose

The purpose of this paper is to systematically review the academic literature on non-governmental organizations’ (NGOs) role in sustainable supply chain management (SSCM) to develop a conceptual framework.

Design/methodology/approach

This paper conducts a systematic literature review through an analysis of 47 papers identified from peer-reviewed academic journals published from 2002 to 2020.

Findings

Adopting social movement theory and based on thematic findings, this paper proposes four steps and six propositions in the process of NGOs fostering SSCM. These include relative deprivation, political opportunities, resource mobilization and collective action, based on which we developed a conceptual framework regarding the role of NGOs in improving sustainability in supply chains. The proposed conceptual model opens a new avenue of research in NGO literature and several directions for further research.

Originality/value

This study may be the first to provide a systematic review of NGOs’ role in improving sustainability in supply chains. Moreover, by borrowing the social movement theory from sociology, this paper able to propose a new conceptual framework with a research agenda so as to deepen the understanding of the phenomenon and provide directions for future research.

Details

Supply Chain Management: An International Journal, vol. 27 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

Book part
Publication date: 17 July 2007

Lars K. Hallstrom

Much potential has been ascribed to the emergence and possibilities of a “global civil society,” one that takes the concept of civil society and civic activism and involvement…

Abstract

Much potential has been ascribed to the emergence and possibilities of a “global civil society,” one that takes the concept of civil society and civic activism and involvement beyond the traditional confines of the nation-state, and moves it instead into a globalized and increasingly politically integrated context. In general, the concept of global civil society has been treated as a positive development, with considerable attention being paid to the emancipatory and participatory opportunities that it presents. This essay explores the other side of the equation, i.e., the marginalization of national and European-level civil society and these participatory and emancipatory benefits in Central and Eastern Europe during a process of globalization and EU integration. Drawing from the emerging literatures on global civil society, this paper compares the normative and empirical emphases of that literature with the experiences and opinions of Central and Eastern European environmental NGOs. It examines how Central and Eastern European environmental movements have moved toward becoming more interconnected both in Europe and worldwide, yet are marginalized in favor of a style of environmental policy-making emerging from Brussels that emphasizes technocracy, scientific over public knowledge, and a top-down approach to the policy-making process. As a result, many of the democratic elements of civil society found at the national level have became neglected at the European and the global levels, replacing democratic politics (at least in the form of social movements) with the emergence of supranational technocratic institutions.

Details

Globalization: Perspectives from Central and Eastern Europe
Type: Book
ISBN: 978-0-7623-1457-7

Article
Publication date: 22 September 2020

Grant Samkin and Christa Wingard

This uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the social and…

Abstract

Purpose

This uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the social and environmental narratives of a conservation organisation that has and continues to undergo transformation.

Design/methodology/approach

The social and environmental disclosure annual report narratives for a 27-year period were coded to a framework of systemic change.

Findings

The end of apartheid in 1994 meant that South African society required transformation. This transformation impacts and drives the social and environmental accounting disclosures made by SANParks. The social and environmental disclosures coded against a framework of systemic change, fluctuated over the period of the study as the format of the annual reports changed. The systems view was the most frequently disclosed category. The political ecology subcategory which details the power relationships showed the most disclosures. However, 25 years after the end of apartheid, the transformation process remains incomplete. Although the evidence in the paper does not support Joseph and Reigelut (2010) contention that the framework of systemic change is an iterative process, it nevertheless provides a useful vehicle for analysing the rich annual report narratives of an organisation that has undergone and continues to undergo transformation.

Originality/value

This paper makes two primary contributions. First, to the limited developing country social and environmental accounting literature. Second, the development, refinement and application of a framework of systemic change to social and environmental disclosures.

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