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1 – 10 of over 1000Gustavo Anríquez, José Tomás Gajardo and Bruno Henry de Frahan
The purpose of this paper is to describe and analyze the impacts that the recent proliferation of private and overlapping standards is having in the trade of agricultural products…
Abstract
Purpose
The purpose of this paper is to describe and analyze the impacts that the recent proliferation of private and overlapping standards is having in the trade of agricultural products from developing countries.
Design/methodology/approach
In a first stage industry experts in the Chilean fresh fruit trading industry were interviewed to understand the perceived impact that private standards are imposing in the industry. These interviews allowed to identify the market case study, table grapes, the landscape of private standards and their prevalence in different countries. In a second stage, a gravity trade model for trade in table grapes was estimated, with a focus on the more stringent countries identified by experts in the first stage.
Findings
We show evidence that the proliferation of private standards required by large European retailers has diverted trade away from more stringent countries that require more certifications (and into less stringent European markets). We also show that the costs of these additional certifications have been shared by trading partners, via an increase in direct sales, as opposed to consignment (the traditional marketing mode), which is associated with higher prices.
Research limitations/implications
The impacts of the recent proliferation of private and overlapping standards in international trade needs to be better understood both by the legal and economic literature. While the use of private standards has been growing since the 1990s, there is a recent trend of large European retailers imposing their own and overlapping standards that needs to be better understood to inform policy.
Originality/value
While there is a thin literature on the impact of private standards on trade, most of this has studied the effects of the now de facto mandatory GlobalGAP certification. However, there is a recent trend by large European retailers of demanding their own private certifications, together with other already existing overlapping private standards. This study describes and analyzes the impacts of this rather new trend.
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This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the…
Abstract
Purpose
This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD) and by examining the added value and challenges of legalizing reporting and materiality requirements from both regulatory and practical company perspectives. It provides insights on whether this is reflected by EU pharmaceutical companies and to what extent companies report information on their materiality analysis process.
Design/methodology/approach
Doctrinal analysis was used to examine regulatory instruments. Qualitative document analysis was used to analyze companies’ reports. The added value and challenges were examined using a governance approach. It focused on legalizing reporting and materiality requirements, with a brief extension to corporate management and organization studies.
Findings
Materiality has evolved from a vague concept in the NFRD toward double materiality in the CSRD. This was reflected by the industry, but reports revealed inconsistencies in materiality definitions and reported information. Challenges include lack of self-reflection and company-centric perceptions of materiality. Companies should explain how they identify relevant stakeholders and how input is considered in decision-making.
Practical implications
Managers must consider how they conduct materiality assessments to meet society’s expectations. The underlying processes should be explained to increase the credibility of reports. Sustainability reporting should be seen as a corporate governance tool.
Originality/value
This work contributes to the literature on materiality in sustainability reporting and to the debate on the need for a holistic, society-centric approach to enhance the sustainability of companies.
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Elisabetta Colucci, Francesca Matrone, Francesca Noardo, Vanessa Assumma, Giulia Datola, Federica Appiotti, Marta Bottero, Filiberto Chiabrando, Patrizia Lombardi, Massimo Migliorini, Enrico Rinaldi, Antonia Spanò and Andrea Lingua
The study, within the Increasing Resilience of Cultural Heritage (ResCult) project, aims to support civil protection to prevent, lessen and mitigate disasters impacts on cultural…
Abstract
Purpose
The study, within the Increasing Resilience of Cultural Heritage (ResCult) project, aims to support civil protection to prevent, lessen and mitigate disasters impacts on cultural heritage using a unique standardised-3D geographical information system (GIS), including both heritage and risk and hazard information.
Design/methodology/approach
A top-down approach, starting from existing standards (an INSPIRE extension integrated with other parts from the standardised and shared structure), was completed with a bottom-up integration according to current requirements for disaster prevention procedures and risk analyses. The results were validated and tested in case studies (differentiated concerning the hazard and type of protected heritage) and refined during user forums.
Findings
Besides the ensuing reusable database structure, the filling with case studies data underlined the tough challenges and allowed proposing a sample of workflows and possible guidelines. The interfaces are provided to use the obtained knowledge base.
Originality/value
The increasing number of natural disasters could severely damage the cultural heritage, causing permanent damage to movable and immovable assets and tangible and intangible heritage. The study provides an original tool properly relating the (spatial) information regarding cultural heritage and the risk factors in a unique archive as a standard-based European tool to cope with these frequent losses, preventing risk.
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This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS…
Abstract
Purpose
This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).
Design/methodology/approach
A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.
Findings
There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.
Practical and Social implications
The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.
Originality/value
To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.
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Quang Ta Minh, Li Lin-Schilstra, Le Cong Tru, Paul T.M. Ingenbleek and Hans C.M. van Trijp
This study explores the integration of smallholder farmers into the export market in Vietnam, an emerging economy. By introducing a prospective framework, we seek to provide…
Abstract
Purpose
This study explores the integration of smallholder farmers into the export market in Vietnam, an emerging economy. By introducing a prospective framework, we seek to provide insight into factors that influence this integration process.
Design/methodology/approach
This study examines the expected growth and entry of Vietnamese smallholder farmers into high-value export markets. We collected information from 200 independent farmers as well as from five local extension workers, who provided information on 50 farmers.
Findings
The study reveals that the adoption of new business models is more influential than the variables traditionally included in models of export-market integration in predicting expected growth and entry into high-value export markets. In addition, the results highlight divergent views between farmers and extension workers regarding the role of collectors, with farmers perceiving collectors as potential partners, while extension workers see them as impediments to growth.
Research limitations/implications
The prospective model presented in this study highlights the importance of policy interventions aimed at promoting new business models and addressing infrastructure and capital constraints for the sustainable transformation of agricultural sectors in emerging markets.
Originality/value
This is one of the first articles to apply a prospective approach to export-market integration and demonstrate its efficacy through an empirical study. The suggested prospective approach could facilitate the design of policies aimed at export-market integration within the context of dynamic, emerging markets.
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Family policy is an area where policy transfer has garnered a lot of attention lately. A growing body of research demonstrates policymakers' interest in and willingness to adopt…
Abstract
Purpose
Family policy is an area where policy transfer has garnered a lot of attention lately. A growing body of research demonstrates policymakers' interest in and willingness to adopt foreign family policies. However, previous studies have tended to neglect the second mechanism of policy transfer: resistance. This manuscript aims to address this research gap by exploring both the willingness and resistance to policy transfer in Czech and Korean childcare and leave policies.
Design/methodology/approach
This study employs a qualitative research design, incorporating structured expert interviews instrumental in in-depth thematic analysis.
Findings
The analysis shows that policymakers in both countries demonstrated interest and willingness to transfer family policies, albeit employing different strategies and to varying extents. Moreover, the two countries exhibited significant differences in resistance to family policy transfer, with resistance in the Czech Republic being more frequent and effective. Resistance is directed towards both forced and voluntary transfers, although it isn't always against transfers that require a paradigm change. Policy transfer and non-transfer can concurrently be perceived as threats.
Originality/value
The study concludes that integrating both policy transfer and resistance in the analyses helps to shed light on cross-national differences in family policy change and contributes to a more nuanced portrayal of the world of policy transfer in this policy field.
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Key to transnational higher education (HE) cooperation is building trust to allow for seamless recognition of studies. Building on the Tuning Educational Structures initiative…
Abstract
Purpose
Key to transnational higher education (HE) cooperation is building trust to allow for seamless recognition of studies. Building on the Tuning Educational Structures initiative (2001) and lessons learnt from the Organisation for Economic Cooperation and Development (OECD)-Assessment of Learning Outcomes in Higher Education (AHELO) feasibility study, this paper offers a sophisticated approach developed by the European Union (EU)-co-financed project Measuring and Comparing Achievements of Learning Outcomes in Europe (CALOHEE). These evidence the quality and relevance of learning by applying transparent and reliable indicators at the overarching and disciplinary levels. The model results allow for transnational diagnostic assessments to identify the strength and weaknesses of degree programmes.
Design/methodology/approach
The materials presented have been developed from 2016 to 2023, applying a bottom-up approach involving approximately 150 academics from 20+ European countries, reflecting the full spectrum of academic fields. Based on intensive face-to-face debate and consultation of stakeholders and anchored in academic literature and wide experience.
Findings
As a result, general (overarching) state-of-the-art reference frameworks have been prepared for the associated degree, bachelor, master and doctorate, as well as aligned qualifications reference frameworks and more detailed learning outcomes/assessment frameworks for 11 subject areas, offering a sound basis for quality assurance. As a follow-up, actual assessment formats for five academic fields have been developed to allow for measuring the actual level of learning at the institutional level from a comparative perspective.
Originality/value
Frameworks as well as assessment models and items are highly innovative, content-wise as in the strategy of development, involving renown academics finding common ground. Its value is not limited to Europe but has global significance. The model developed, is also relevant for micro-credentials in defining levels of mastery.
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In July 2021, the European Commission has proposed a set of conjunct initiatives to reform the antimoney laundering/countering the financing of terrorism (AML/CFT) regulatory…
Abstract
Purpose
In July 2021, the European Commission has proposed a set of conjunct initiatives to reform the antimoney laundering/countering the financing of terrorism (AML/CFT) regulatory regime in Europe with the main aims to (i) harmonize the AML/CFT regulation and (ii) centralize the authority to a higher degree at European Union (EU) level. This paper aims to assess the reform in light of the EU subsidiarity principle.
Design/methodology/approach
The paper uses a benchmark approach to compare the proposed EU money laundering reform against Article 5(3) of the Treaty on the Functioning of the European Union.
Findings
The paper confirms that more centralized decision-making at EU level in this policy area is justified, mainly because (i) the policy area is not an area where the EU has exclusive competence, (ii) EU centralized action is necessary and (iii) it also adds value, for instance, for level playing field and efficiency considerations as long as local information advantage will not be lost. As such, the subsidiarity principle can be applied and is an adequate tool to legitimize EU centralized action in the field of money laundering combat.
Originality/value
As the EU AML regulatory reform has not yet been sufficiently discussed in light of the subsidiarity principle, the article is of innovative nature.
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Paula Gomes dos Santos and Fábio Albuquerque
This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the…
Abstract
Purpose
This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.
Design/methodology/approach
Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).
Findings
The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.
Research limitations/implications
There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.
Practical implications
As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.
Social implications
There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.
Originality/value
To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.
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Galym Tokazhanov, Serik Tokbolat, Aidana Tleuken and Ferhat Karaca
The current COVID-19 pandemic is influencing our life in every aspect, including working and living environments. Millions of people were forced to isolate themselves in their…
Abstract
Purpose
The current COVID-19 pandemic is influencing our life in every aspect, including working and living environments. Millions of people were forced to isolate themselves in their homes, which has posed significant pressure on buildings and shown us that our dwellings are not designed for such purposes. This is partly due to the fact that homes are designed and built for occasional use rather than isolated and long-term occupation. The legislative system of a country plays an important role in defining and shaping the conditions of people living there. Hence, the aim of the study is to evaluate the readiness of Kazakhstani and the EU construction-related legislation for pandemics.
Design/methodology/approach
Previously developed pandemic-resilient indicators were used for the evaluation of construction legislation. Both legislative systems were reviewed, and the quality of responses was evaluated by assigning response scores.
Findings
The results based on response scores indicate that the environmental resource consumption sub-category was better covered by EU legislation. At the same time, the buildings’ health, safety and comfort are better taken into account in Kazakhstani legislation. Seven pandemic-resilient indicators were not responded to by any legislative system indicating a gap between current legislation and requirements for new living conditions.
Originality/value
No study has analyzed how COVID-19 can transform construction legislation. The study reveals the limitation of current construction legislation in Kazakhstan (KZ) and the EU, indicating the need for transformation to meet the requirements of the pandemic era.
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