The world faces greater environmental, social and governance challenges than ever before and a growing number of organisations are establishing sustainability functions…
The world faces greater environmental, social and governance challenges than ever before and a growing number of organisations are establishing sustainability functions, strategies and plans in an effort to address these complex issues. However, limited research exists on the critical behavioural competencies required to maximise leadership impact on sustainability initiatives. With the stakes so high and the task so complex, the purpose of this paper is to identify the key behavioural competencies of corporate sustainability leaders and set out a model for assessing these behavioural competencies.
Based on a review of the empirical literature, the study sets out five competency groupings, which informed a hypothesis. This was tested quantitatively via a self-report tool that enabled a quantitative analysis of behavioural competencies. Contributions from 97 participants were triangulated with data collected from colleagues who rated the participants on the same set of competencies.
Ten critical and ten prominent behaviours of sustainability leaders in five competency groupings were identified. The analysis also explored how the business sector, location, years of experience and level of qualification impacted upon the sample sustainability leaders’ perceived effectiveness.
The sample size means that the competency model derived from the findings should be seen as propositional and requiring further validation. Impact measures would add considerable robustness to the findings.
The research offers a means to better focus and tailor leadership development experiences and as a tool for the recruitment of sustainability leaders.
The study is based on a robust quantitative approach, and the behavioural competency model developed as a result provides a tool for sustainability leaders to map current behaviours and monitor their progress over time.
The Minister of Aviation, Mr Fred Mulley, has appointed Mr William Paterson to be a member of the Scottish Regional Advisory Committee for Civil Aviation. Mr Paterson is Vice‐Convenor of Ayrshire County Council.
This paper aims to explore the antecedents and consequences of thriving at work, identifies existing gaps in the literature and proposes a framework, which encapsulates…
This paper aims to explore the antecedents and consequences of thriving at work, identifies existing gaps in the literature and proposes a framework, which encapsulates potential pathways for future research on thriving.
This paper follows a rigorous review of the extant literature on thriving mainly based on journal articles published between 2005 and 2020.
The paper proposes a feasible conceptual framework highlighting the antecedents and outcomes of thriving. Specifically, the review illustrates how contextual factors, represented by transformational leadership and organisational virtuousness (OV), act as antecedents of thriving and then proposes potential research direction where thriving is associated with psychological empowerment, psychological capital and innovative work behaviour.
Understanding how and when contextual factors such as transformational leadership and OV promote thriving is important for organisations and leaders who wish to know how and when they can shape resources and organisational features to enable thriving.
This unique review is one of a few studies adding to the growing research on positive psychology at the workplace. The proposed framework and future research directions have the potential to help unpack the unique relationship between work-related contextual factors and thriving.
This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting…
This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting. Although there were no direct cash‐flow implications associated with these proposals, they had the potential to affect a company’s reported net income and revenue reserves. Using published comments and financial statements data, the paper tests: (a) the conventional positive accounting theory gearing hypothesis, using debt/equity ratios and (b) a new dividend hypothesis that is presented in the paper. The findings did not provide support for the gearing hypothesis and are therefore consistent with recent work of various other authors. However, the new dividend hypothesis was supported and the paper therefore suggests that the potential impact that an accounting treatment has on the revenue reserves of a company, and thus its dividend paying capacity, is a plausible reason for observed lobbying behaviour in the UK.
The published annual report and accounts of a company are regarded as a main source of information for making investment and other decisions. One assumption used by…
The published annual report and accounts of a company are regarded as a main source of information for making investment and other decisions. One assumption used by readers of such accounts is that the financial statements reflect transactions which have been made at arm's‐length. However, the presence of related parties may mean that free market dealings do not exist. In this case the accounts are, at best, misleading and, at worst, fraud may have been perpetrated. Although a number of countries have issued accounting standards which require companies to disclose certain information in respect of related party transactions, this had not occurred in the UK by the summer of 1995. A proposal had been issued by the Accounting Standards Committee (ASC), but this received severe criticism and could not be amended before the ASC was disbanded. Its successor body, the Accounting Standards Board (ASB) has issued its own proposals, taking into account some of the earlier criticisms. The proposals attempt to define related parties, the transactions which are entered into and the disclosures which should take place. The most recent proposals have also received severe criticism mainly because of the additional work entailed for companies and their auditors in relation to the possible benefits to be gained by the users. An examination of the new proposals reveal that there are some definitional problems and that it is far from certain that the disclosures will do more than alert the reader to the presence of related party transactions, nor is it certain that the disclosures will provide information which is useful for sophisticated decision making and it would be naive to believe that such disclosures would prevent fraud.
The Society of the White Cross of Geneva appears to have been founded with the object of organising on an international basis the attempts that are being made at the present time in civilised countries to bring under control, and if possible to stamp out, certain abuses, frauds, and other injurious factors more or less existent in modern civilised life. Among the subjects to be dealt with are mentioned “les empoisonnements alimentaires,” and adulteration generally, and the principal part of the business of the International Congress which met at Geneva last year and whose second sitting has just ended in Paris, appears to have related to food questions. The objects aimed at by the society are, no doubt, excellent, but they are hardly likely to be attained if the procedure followed in certain respects at the Geneva and Paris Congresses is adopted in the future. Many of the questions brought before these Congresses were of a highly technical nature, and, for this reason, it was not only very desirable, but absolutely necessary that the matters under discussion should have been dealt with, so far as time allowed, by a thoroughly representative international body composed exclusively of scientific and legal experts of recognised position in their respective countries—that is to say, if the conclusions arrived at were to be taken as representing a serious expression of authoritative opinion. It does not appear that the conclusions and resolutions of these Congresses were arrived at by meetings constituted on these lines, and it is probably for this reason that very little, if any, impression has been produced by the gatherings referred to. The initial mistake appears to have been the admission of a number of people who were obviously only interested in the commercial aspects of the subjects dealt with, and who were sufficiently numerous and persistent to influence the meetings in directions favourable to what were declared to be the “requirements” of trade.
The consensus‐based approach to setting accounting standards, which incorporates a formal consultation process, leads to questions about the lobbying process with regard…
The consensus‐based approach to setting accounting standards, which incorporates a formal consultation process, leads to questions about the lobbying process with regard to the nature of the argument, the characteristics of lobbying groups and the responsiveness of the standard setters. FRS 3, as the first standard initiated by the UK Accounting Standards Board (ASB), provides the context for considering these questions in relation to the nature of responses and respondents to the prior exposure draft, and the extent of comment integration, leading to a conclusion that the relative lack of change between the exposure draft and the standard is not explained by the pluralist concept of the standard‐setter in bilateral interactions with the independent respondents. It may, however, be rationalised in terms of a community of business interests collectively permitting the ASB to demonstrate its effectiveness through the apparent legitimisation afforded by an overt position of accommodating users as a special interest group and a market force. The formal consultation process served the purpose of a symbolic ritual to establish the acceptance and acceptability of a newly‐established regulatory agency.
THIS month usually sees the estimates adopted that must govern public library spending for the year to come. It is likely to be a testing time for many librarians and we look forward with much interest to their experiences this year. The international rearmament programme, which authority has told us will not radically change our economic position, must have its repercussions on all municipal activities; expansion, so badly needed and so often deferred, is not likely to come immediately. However, as we remarked last month, dismal prophecies have so often been confounded by the subsequent facts that we hope 1951 will not be an exception. The defence programme may have some Staff effects, especially if the Z reserves are called again to the Colours. There is much that we may hope and much we should plan for in the months immediately ahead.