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1 – 10 of 79Salomon Obahoundje, Vami Hermann N'guessan Bi, Arona Diedhiou, Ben Kravitz and John C. Moore
Three Coupled Model Intercomparison Project Phase 5 models involved in the G4 experiment of the Geoengineering Model Inter-comparison Project (GeoMIP) project were used to…
Abstract
Purpose
Three Coupled Model Intercomparison Project Phase 5 models involved in the G4 experiment of the Geoengineering Model Inter-comparison Project (GeoMIP) project were used to investigate the impact of stratospheric aerosol injection (SAI) on the mean surface air temperature and precipitation extremes in Africa.
Design/methodology/approach
This impact was examined under G4 and Representative Concentration Pathway (RCP) 4.5 scenarios on the total precipitation, the number of rainy days (RR1) and of days with heavy rainfall (R20 mm), the rainfall intensity (SDII), the maximum length of consecutive wet (CWD) and dry (CDD) days and on the maximum rainfall in five consecutive days (Rx5day) across four regions: Western Africa (WAF), Eastern Africa (EAF), Northern Africa and Southern Africa (SAF).
Findings
During the 50 years (2020–2069) of SAI, mean continental warming is −0.40°C lower in G4 than under RCP4.5. During the post-injection period (2070–2090), the temperature continues to increase, but at a lower rate (−0.19°C) than in RCP4.5. During SAI, annual rainfall in G4 is significantly greater than in RCP4.5 over the high latitudes (especially over SAF) and lower over the tropics. The termination of SAI leads to a significant increase of rainfall over Sahel and EAF and a decrease over SAF and Guinea Coast (WAF).
Practical implications
Compared to RCP4.5, SAI will contribute to reducing significantly regional warming but with a significant decrease of rainfall in the tropics where rainfed agriculture account for a large part of the economies. After the SAI period, the risk of drought over the extratropical regions (especially in SAF) will be mitigated, while the risk of floods will be exacerbated in the Central Sahel.
Originality/value
To meet the Paris Agreement, African countries will implement mitigation measures to contribute to keep the surface air temperature below 2°C. Geoengineering with SAI is suggested as an option to meet this challenge, but its implication on the African climate system needs a deep investigation in the aim to understand the impacts on temperature and precipitation extremes. To the best of the authors’ knowledge, this study is the first to investigate the potential impact of SAI using the G4 experiment of GeoMIP on temperature and precipitation extremes of the African continent.
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Akshay Jadhav, Shams Rahman and Kamrul Ahsan
This study explores the scope, materiality and extent of environmental and social sustainability disclosure – as benchmarked against the Global Reporting Initiatives (GRI-G4) – of…
Abstract
Purpose
This study explores the scope, materiality and extent of environmental and social sustainability disclosure – as benchmarked against the Global Reporting Initiatives (GRI-G4) – of the top 10 logistics firms operating in Australia. It also investigates the relationships between the extent of environmental and social sustainability disclosure of these firms and their actual financial performance.
Design/methodology/approach
The authors adopted an inductive case study approach for an in-depth investigation of the relationships among concepts. A content analysis of the firms' sustainability reports was performed to determine their pattern and extent of sustainability disclosure against the GRI framework. A disclosure–performance analysis (DPA) matrix was employed to relate the extent of environmental and social sustainability disclosure of these 10 firms with their actual financial performance (i.e. return on assets [ROA] and total revenue growth).
Findings
This study found that the extent of sustainability reporting was relatively high on the labour practices and decent work subgroup, followed by the environmental dimension of the GRI-G4 framework. However, it was relatively low on the society, human rights and product responsibility subgroups of the GRI framework. The DPA revealed that “Leaders” (firms with higher sustainability disclosure levels) achieved significantly higher ROA. However, “Opportunists” (firms with lower sustainability disclosure levels) achieved higher levels of financial returns (i.e. ROA and total revenue growth) with less attention to sustainability issues, which contradicts the win-win view of the sustainability disclosure–financial performance relationship.
Originality/value
First, this study contributes an in-depth review of sustainability disclosure practices of top logistics firms operating in Australia. Second, using DPA, it identifies the novel effects of environmental and social sustainability disclosure levels on these firms' financial performance. It also sheds further light on the potential effect of investments beyond substantial profitability for sustainability growth and corporate governance on the sustainability disclosure–financial performance relationship.
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Johannes Slacik and Dorothea Greiling
Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric…
Abstract
Purpose
Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR.
Design/methodology/approach
A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC.
Findings
The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously.
Research limitations/implications
Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance.
Originality/value
This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.
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Johannes Slacik and Dorothea Greiling
Electric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders…
Abstract
Purpose
Electric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.
Design/methodology/approach
A twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC globally is conducted to investigate the coverage rates of G4-indicators. Neo-institutionalism and strategic stakeholder theory serve as theoretical lenses. A regression analysis is used to examine ownership, stock-exchange listing, area of activity and region as potential drivers of sustainability reporting.
Findings
Results show that the coverage of indicators based on triple-bottom-line dimensions is moderate in EUC leaving room for improvement. The coverage of sector-specific indicators lacks behind the coverage of standard disclosure indicators. Results show that private and listed EUC show better coverage rates than public and not-listed EUC.
Research limitations/implications
Neo-institutionalism shows limited homogenization in the sector. Strategic stakeholder theory demonstrates insufficient stakeholder compliance of public and not-listed EUC.
Originality/value
This study contributes to sustainability reporting research by focusing on the under-researched electricity sector. It provides practical reporting insights for EUC, the GRI and regulators.
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Albert Anton Traxler, Dorothea Greiling, Margit Freinbichler and Petra Mayerhofer
While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the…
Abstract
Purpose
While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the adoption of Directive 2014/95/EU, the European Union has taken a decisive step in this direction. However, research on the effects of these obligations is still at an early stage, particularly regarding Directive 2014/95/EU. Therefore, this paper aims to pursue the question of whether the directive has led to an improvement in reporting.
Design/methodology/approach
The authors analyzed the reporting of the EURO STOXX 50 companies before and after the directive entered into force. To evaluate the improvement, the authors assigned the individual Global Reporting Initiative indicators to the different information requirements of the directive.
Findings
Overall, the authors’ study revealed an improvement in reporting. However, this does not apply to all information categories. A significant improvement can be seen regarding the information on policies and due diligence, principal risk and non-financial key performance indicators. Institutional theory suggests that the observed improvements among these reporting-experienced companies can be understood as the result of coercive pressure triggered by the directive’s requirements.
Originality/value
The authors’ study contributes to the debate on the impact of non-financial reporting obligations by providing empirical insights into the effects of Directive 2014/95/EU. These insights can inform political and managerial decision-making, particularly in view of increasing reporting obligations.
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Albert Anton Traxler and Dorothea Greiling
The purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore…
Abstract
Purpose
The purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively associated with electric utilities’ reporting regarding their contributions to a sustainable development (SD) or not.
Design/methodology/approach
An empirical analysis of sustainability reports published by electric utilities from 28 different countries all over the world is carried out. The investigation is based on a documentary analysis of 83 GRI G4 reports.
Findings
The findings show that electric utilities’ coverage of GRI indicators of the electric utilities sector disclosures varies between, as well as within, the different categories of the GRI guidelines and that the coverage of sector-specific indicators is often lacking behind the general coverage rates. Furthermore, the study reveals that a stock exchange listing is positively associated with electric utilities’ GRI-based SPV reporting. In contrast, public ownership does not show a significant association.
Originality/value
Electric utilities have a significant influence on SD. They operate in a regulated environment that is targeted at utilizing electric utilities for economic and environmental public policy objectives. Against that background, the study discusses which issues of SPV creation are reported by electric utilities that use the GRI guidelines and therefore brings together the public value (PV) and the sustainability community.
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Hans-Peter Degn, Steven Hadley and Louise Ejgod Hansen
During the evaluation of European Capital of Culture (ECoC) Aarhus 2017, the evaluation organisation rethinkIMPACTS 2017 formulated a set of “dilemmas” capturing the main…
Abstract
Purpose
During the evaluation of European Capital of Culture (ECoC) Aarhus 2017, the evaluation organisation rethinkIMPACTS 2017 formulated a set of “dilemmas” capturing the main challenges arising during the design of the ECoC evaluation. This functioned as a framework for the evaluation process. This paper aims to present and discuss the relevance of the “Evaluation Dilemmas Model” as subsequently applied to the Galway 2020 ECoC programme evaluation.
Design/methodology/approach
The paper takes an empirical approach including auto-ethnography and interview data to document and map the dilemmas involved in undertaking an evaluation in two different European cities. Evolved via a process of practice-based research, the article addresses the development of and the arguments for the dilemmas model and considers its potential for wider applicability in the evaluation of large-scale cultural projects.
Findings
The authors conclude that the “Evaluation Dilemmas Model” is a valuable heuristic for considering the endogenous and exogenous issues in cultural evaluation.
Practical implications
The model developed is useful for a wide range of cultural evaluation processes including – but not limited to – European Capitals of Culture.
Originality/value
What has not been addressed in the academic literature is the process of evaluating ECoCs; especially how evaluators often take part in an overall process that is not just about the evaluation but also planning and delivering a project that includes stakeholder management and the development of evaluation criteria, design and methods.
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The paper aims to show that materiality in the EU's non-financial reporting directive (NFRD) is an ambiguous concept, that its meaning is contested and that this contest for…
Abstract
Purpose
The paper aims to show that materiality in the EU's non-financial reporting directive (NFRD) is an ambiguous concept, that its meaning is contested and that this contest for materiality is a contest for the meaning of Corporate Social Responsibility (CSR). Thus, the paper shall highlight a new aspect of materiality as a core principle in non-financial reporting.
Design/methodology/approach
The paper combines a historical analysis of the EU's CSR policies, an in-depth textual analysis of the EU's 2014 NFRD and associated documents, of non-financial reporting frameworks and exemplary adoptions of the NFRD in national laws.
Findings
The paper identifies two conflicting views of materiality in the NFRD. It shows that these “additive” and “cumulative” views correspond to the approaches taken by the Global Reporting Initiative (GRI) and International Integrated Reporting Council (IIRC) frameworks and by different national adoptions of the NFRD. The paper concludes that this contest for materiality is a contest for CSR – focusing either on business risks or impacts, shareholders or stakeholders, the business case or the social case for such a responsibility.
Research limitations/implications
The paper is mainly based on an in-depth analysis of the European debate on materiality in non-financial reporting. Some of the paper's descriptive results are thus limited to this particular case. However, the main conceptual findings are backed up by an analysis of internationally established reporting frameworks and scholarly debates on the issue.
Practical implications
The paper reveals the practical implications of the contesting “additive” and “cumulative“ understandings of materiality present in the NFRD. The paper thus further underpins the preference for a “double materiality” perspective in the revision of the NFRD and the EC's 2021 CSRD proposal.
Originality/value
The paper makes an original contribution in its explication of different understandings of materiality in non-financial reporting and how these eventually represent different, competing perspectives on the nature of the NFRD and of CSR.
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Maria Laura Ferranty Mac Lennan, Eliane Fernandes Tiago and Cristina Espinheira Costa Pereira
The fashion industry is diverse and demands a high amount of resources and labor for its operation. It has powerful tools that can positively impact the environment and society as…
Abstract
Purpose
The fashion industry is diverse and demands a high amount of resources and labor for its operation. It has powerful tools that can positively impact the environment and society as a whole. In this sense, it becomes necessary for fashion to adopt sustainable strategies quickly. One way would be the adoption of eco-innovations by companies in the sector. The objective of this research is to identify the main eco-innovation initiatives carried out by companies in the fashion sector and to verify what the trend is in the sector in relation to the types of eco-innovation, whether technological or non-technological in nature.
Design/methodology/approach
To meet the objective, the sector’s sustainability reports are analyzed based on the Global Reporting Initiative (GRI) initiative. The method used to treat the data is content analysis. The authors chose to use the GRI-G4 and GRI-Standards versions of the GRI structure, as they include topics relevant to its stakeholders. The analysis based on these criteria considers 18 reports prepared by four companies (Cia Hering, Grupo Malwee, Dudalina and Lojas Renner).
Findings
From the data analysis, it was noticed that eco-innovations of technological trends prevail in Brazilian fashion, in the first place, those of process (24.56%), followed by eco-innovations of product (10.53%). The pressure exerted by internal or external stakeholders will be fueled by the current scenario of sustainable development, positively influencing the adoption of eco-innovation. This characteristic can be attributed to the fashion sector, since technological eco-innovations overlap with non-technological ones in all the years that make up the analysis.
Research limitations/implications
As limitations of this research, it is worth mentioning the availability of GRIs in the fashion sector. Even considering it a step forward, noting that larger companies support the adoption of these reports, it is important to highlight that only four companies make up the available database (Cia Hering, Lojas Renner, Dudalina and Malwee). From the adoption of the dissemination of sustainability reports by other organizations, the base could be expanded.
Practical implications
From this study, practical questions emerge that can contribute to managers and companies in the Brazilian fashion sector. Initially, the focus on eco-innovations is predominantly related to the technological component, with an emphasis on process eco-innovations. In this sense, business actions seek to resolve the accusations normally attributed to the sector, such as the adoption of unsustainable practices. For example, in cotton production, firms use large amounts of pesticides and water, despite the sector being accused of not taking proper responsibility regarding sustainability related issues.
Social implications
Investment in eco-innovations indicates a positive attitude and change resulting from pressure and the need to return the market to society’s demands for more sustainable production technologies with less environmental impact.
Originality/value
The originality of the study lies in the systematization of a GRI analysis model applied to measure eco-innovations in fashion. Through the applied methodology, it is possible to emphasize that eco-innovations of technological trend prevail in the industry, first in processes and then in product development.
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This paper aims to analyze and evaluate the arguments provided in Gema Dari Menara that aim to justify Islamic prohibitions. The first part of this paper will attempt to indicate…
Abstract
This paper aims to analyze and evaluate the arguments provided in Gema Dari Menara that aim to justify Islamic prohibitions. The first part of this paper will attempt to indicate that the arguments concerning Islam’s prohibition of certain activities are surprisingly secular in their justification, in the sense that their reasoning rests on mundane empirical considerations rather than lofty theological exhortations. For instance, pre-marital sex must be prohibited because it would “ruin one’s personality and community”, Bruneians should not gamble because people who do so “forget their own responsibilities”, and alcohol should not be consumed because it can “ruin a sound mind and one’s personality”. These justifications do not appeal to the divine but instead refer to phenomena that can be observed, measured, and quantified. The second part of this paper will consider the implications of trying to justify absolute religious prohibitions through secular considerations. It will be argued that in doing so the film opens itself to empirical queries that must be addressed for the film to have its desired effect. This paper ultimately draws attention to some of the challenges facing religious apologetics as the social sciences gain prominence.