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Article
Publication date: 31 July 2024

Eric McLaren, Dimitrios Salampasis, Richard Busulwa, Rico Johannes Baldegger and Pascal Wild

Even though extant research highlights the crucial role some stakeholders play in helping corporations understand, manage and mitigate the occurrence of modern slavery in their…

Abstract

Purpose

Even though extant research highlights the crucial role some stakeholders play in helping corporations understand, manage and mitigate the occurrence of modern slavery in their supply chains and operations, there is a fundamental lack of understanding of all the relevant stakeholder groups and the specific roles they play. By adopting a stakeholder theory approach, this study aims to identify all the key stakeholders and their associated roles towards supporting corporations’ modern slavery monitoring, detection and disclosure activities.

Design/methodology/approach

A systematic literature review was conducted by following the PRISMA guidelines. Relevant literature included scholarly work focusing on the identification of key stakeholders and the roles they play in enabling corporations’ modern slavery monitoring, detection and disclosure activities.

Findings

Nine stakeholder groups and their roles were identified, such as governments, workers, IGOs, NGOs and suppliers. Examples of performed activities include conducting audits, providing training, monitoring occurrences of modern slavery, enforcing regulations, reporting on labour issues and evaluating corporations’ modern slavery reports.

Practical implications

A comprehensive understanding of key stakeholders and their roles enables better collaboration towards achieving transparency within corporations’ supply chains and operations. Other stakeholders can leverage these findings to enhance modern slavery reporting activities.

Social implications

Clarity regarding key stakeholders and their roles may improve quality and quantity of reported modern slavery information, enhancing corporations’ public accountability.

Originality/value

This study adopts a stakeholder theory approach to provide a comprehensive understanding of key stakeholders and their roles in enhancing corporations’ modern slavery reporting activities.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 2 July 2024

Tugce Ertem-Eray and Eyun-Jung Ki

Using political corporate social responsibility (PCSR) as a theoretical framework, this study aims to examine how multinational corporations (MNCs) can function as nonstate actors…

Abstract

Purpose

Using political corporate social responsibility (PCSR) as a theoretical framework, this study aims to examine how multinational corporations (MNCs) can function as nonstate actors in public diplomacy efforts during the Russia–Ukraine war.

Design/methodology/approach

A thematic analysis using qualitative content analysis was conducted on 98 new releases from the websites of the top 50 MNCs listed in the Fortune Global 500.

Findings

The findings indicate that MNCs elucidate their initiatives aimed at providing a secure environment for war victims through their news releases, with notable variations in responses based on the companies' geographical location. MNCs also mentioned strengthening the power of public authorities by rebalancing power dynamics between governments and intergovernmental initiatives under war conditions.

Originality/value

This study is one of the first empirical investigations to research corporate diplomacy and explore the theoretical implications of PCSR for corporate diplomacy.

Details

Journal of Communication Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-254X

Keywords

Article
Publication date: 5 April 2024

Jawahitha Sarabdeen and Mohamed Mazahir Mohamed Ishak

General Data Protection Regulation (GDPR) of the European Union (EU) was passed to protect data privacy. Though the GDPR intended to address issues related to data privacy in the…

Abstract

Purpose

General Data Protection Regulation (GDPR) of the European Union (EU) was passed to protect data privacy. Though the GDPR intended to address issues related to data privacy in the EU, it created an extra-territorial effect through Articles 3, 45 and 46. Extra-territorial effect refers to the application or the effect of local laws and regulations in another country. Lawmakers around the globe passed or intensified their efforts to pass laws to have personal data privacy covered so that they meet the adequacy requirement under Articles 45–46 of GDPR while providing comprehensive legislation locally. This study aims to analyze the Malaysian and Saudi Arabian legislation on health data privacy and their adequacy in meeting GDPR data privacy protection requirements.

Design/methodology/approach

The research used a systematic literature review, legal content analysis and comparative analysis to critically analyze the health data protection in Malaysia and Saudi Arabia in comparison with GDPR and to see the adequacy of health data protection that could meet the requirement of EU data transfer requirement.

Findings

The finding suggested that the private sector is better regulated in Malaysia than the public sector. Saudi Arabia has some general laws to cover health data privacy in both public and private sector organizations until the newly passed data protection law is implemented in 2024. The finding also suggested that the Personal Data Protection Act 2010 of Malaysia and the Personal Data Protection Law 2022 of Saudi Arabia could be considered “adequate” under GDPR.

Originality/value

The research would be able to identify the key principles that could identify the adequacy of the laws about health data in Malaysia and Saudi Arabia as there is a dearth of literature in this area. This will help to propose suggestions to improve the laws concerning health data protection so that various stakeholders can benefit from it.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Open Access
Article
Publication date: 23 March 2020

Hedaia-t-Allah Nabil Abd Al Ghaffar

The purpose of this paper is to try to reach the main factors that could put national security at risk as a result of government cloud computing programs.

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Abstract

Purpose

The purpose of this paper is to try to reach the main factors that could put national security at risk as a result of government cloud computing programs.

Design/methodology/approach

The paper adopts the analytical approach to first lay foundations of the relation between national security, cybersecurity and cloud computing, then it moves to analyze the main vulnerabilities that could affect national security in cases of government cloud computing usage.

Findings

The paper reached several findings such as the relation between cybersecurity and national security as well as a group of factors that may affect national security when governments shift to cloud computing mainly pertaining to storing data over the internet, the involvement of a third party, the lack of clear regulatory frameworks inside and between countries.

Practical implications

Governments are continuously working on developing their digital capacities to meet citizens’ demands. One of the most trending technologies adopted by governments is “cloud computing”, because of the tremendous advantages that the technology provides; such as huge cost-cutting, huge storage and computing capabilities. However, shifting to cloud computing raises a lot of security concerns.

Originality/value

The value of the paper resides in the novelty of the topic, which is a new contribution to the theoretical literature on relations between new technologies and national security. It is empirically important as well to help governments stay safe while enjoying the advantages of cloud computing.

Details

Review of Economics and Political Science, vol. 9 no. 2
Type: Research Article
ISSN: 2356-9980

Keywords

Expert briefing
Publication date: 26 July 2024

The AIA, which will be gradually phased in over 24 months, is the world’s first comprehensive piece of AI legislation, establishing standards for AI systems from their design to…

Details

DOI: 10.1108/OXAN-DB288545

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 19 April 2024

Halil Deligöz

This study aims to define a “technological statecraft” concept to distinguish tech-based measures/sanctions from an array of economic measures ranging from restrictions of rare…

Abstract

Purpose

This study aims to define a “technological statecraft” concept to distinguish tech-based measures/sanctions from an array of economic measures ranging from restrictions of rare earth elements and natural gas supplies to asset freezes under the wider portfolio of economic statecraft. This concept is practically intended to reveal the USA’s “logic of choice” in its employment of technology as an efficient instrument to deal with China in the context of the great power rivalry.

Design/methodology/approach

This study follows David A. Baldwin’s statecraft definition and conceptualization methodology, which relies on “means” rather than “ends.” In addition to Baldwin and as an incremental contribution to his economic statecraft analysis, this study also combines national political economy with statecraft analysis with a particular focus on the utilization of technological measures against China during the Trump administration.

Findings

The US rationale for choosing technology, namely, emerging and foundational technologies, in its rivalry against China is caused at least by two factors: the nature of the external challenge and the characteristics of the US innovation model based largely on radical innovations. To deal with China, the USA practically distinguished the role of advanced technology and followed a grammer of technological statecraft as depicted in the promulgated legal texts during the Trump administration.

Originality/value

Despite a growing volume of literature on economic statecraft and technological competition, studies focusing on countries’ “logic of choice” with regard to why and under what conditions they choose financial, technological or commodity-based sanctions/measures/controls are lacking. Inspired from Baldwin’s account on the “logic of choice” from among alternative statecrafts (i.e. diplomacy, military, economic statecraft, and propaganda). This study will contribute to the literature with a clear lens to demonstrate the “logic of choice” from among a variety of economic statecraft measures in the case of the US technological statecraft toward China.

Details

Journal of International Trade Law and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-0024

Keywords

Open Access
Article
Publication date: 5 September 2024

Elisma Marais, Jacqui-Lyn McIntyre and Duane Aslett

Corruption is one of the main facilitators of increased wildlife crime in South Africa. It is important to look at the current legislative framework to determine how wildlife…

Abstract

Purpose

Corruption is one of the main facilitators of increased wildlife crime in South Africa. It is important to look at the current legislative framework to determine how wildlife crime can be combated effectively. This paper aims to provide an analysis of the process of wildlife crime, focusing on wildlife poaching and trafficking role players and critically analyses the legislation in place to combat the phenomenon.

Design/methodology/approach

A critical analysis of existing literature such as case law, legislation, peer-reviewed publications and electronic articles was used to identify the legislation and processes for the prevention of wildlife crime in South Africa. Common denominators were identified in these sources to provide a baseline for examining wildlife crime.

Findings

Wildlife criminals rely extensively on corruption during all facets of their trafficking schemes. The use of traditional environmental laws is not effective in dismantling wildlife trafficking networks, as prosecuting those in the upper echelons is often challenging. The extensive reliance on corruption during all facets of wildlife trafficking provides an opportunity for law enforcement to use such corruption crimes as predicate offences in racketeering prosecutions, thus ensuring kingpins find it more difficult to escape prosecution, owing to their involvement in criminal enterprises that sustain themselves through patterns of racketeering.

Originality/value

This paper contributes knowledge to narrow the research gap with regard to wildlife criminals and how they function. It also addresses possibilities to improve prosecution and disrupt wildlife trafficking networks.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Book part
Publication date: 1 July 2024

Georgiy A. Korolev, Ekaterina A. Yastrebova, Anna F. Bogatyreva and Liubov A. Aslapovskaya

The research aims to comprehensively study a relatively new institute of Russian tax law – the value-added tax (VAT) office. For this purpose, the authors use the following…

Abstract

The research aims to comprehensively study a relatively new institute of Russian tax law – the value-added tax (VAT) office. For this purpose, the authors use the following research methods: logical, hypothetico-deductive, formal-legal, and comparative-legal. The research novelty is due to the subject of scientific analysis and the synthesis of the obtained research results. Particularly, the essential features of digital platforms are investigated. It is noted that the concepts of “digital platform” and “foreign company providing electronic services in Russia” are not identical. The research considers the foreign experience of tax accounting and VAT registration of companies. The simplicity of accounting of foreign companies is an important advantage of the tax jurisdiction: the simpler the grounds and procedure of registration, the more taxpayers express their intention for voluntary registration. Thus, the research discusses the problems of registration and deregistration, as well as the voluntary registration of such companies. Currently, 3,292 companies are registered in Russia, which indicates the success of this tax institution. Simultaneously, it is noted that there is a lack of law enforcement practice directly related to the VAT office. This order of things may testify in favor of the effectiveness of the complex of legal norms under consideration.

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-666-9

Keywords

Book part
Publication date: 24 July 2024

Javad Keypour

Gas flaring is a crucial issue in the energy transition era, as it is a major source of carbon emissions in the gas production chain. The reduction of flaring could potentially…

Abstract

Gas flaring is a crucial issue in the energy transition era, as it is a major source of carbon emissions in the gas production chain. The reduction of flaring could potentially contribute to eliminating energy poverty, as the amount of gas currently flared each year could power the entirety of Sub-Saharan Africa. Despite Iran's zero-clearing target, the country ranks third in gas flaring globally, with 12% share. This case study examines the reasons behind gas flaring in Iran within the Sustainable Development Goals framework. The study reveals that while technological and economic difficulties were the primary obstacles in early years, policy malfunctioning has demonstrated the wicked nature of a sustainability problem in recent years. The traditional top-down institutional structure has led to interference from public agencies and Operations and Maintenance (O&M) companies, complicating decision-making. The lack of precise criteria for finding best solutions, as well as the absence of appropriate control and monitoring mechanisms, has further paralyzed efforts to reduce flaring. The intensification of conflict between interest groups has added complexity to the situation. The issue has been further complicated at higher levels due to economic sanctions. This study offers practical solutions for reducing flaring in Iran based on global experiences and policies and programs of some selected countries. These suggestions address the policy, technological, and institutional aspects of the problem and aim to pave the way for sustainable and responsible energy transition. By reducing gas flaring, Iran can contribute to global efforts to mitigate climate change and create a more equitable and sustainable energy future.

Details

Policy Capacity, Design and the Sustainable Development Goals
Type: Book
ISBN: 978-1-80455-687-0

Keywords

Book part
Publication date: 19 April 2024

Lars Mjøset, Roel Meijer, Nils Butenschøn and Kristian Berg Harpviken

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial…

Abstract

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

Details

A Comparative Historical and Typological Approach to the Middle Eastern State System
Type: Book
ISBN: 978-1-83753-122-6

Keywords

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