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1 – 10 of 232
Open Access
Article
Publication date: 23 June 2021

Matteo Podrecca, Marco Sartor and Guido Nassimbeni

In a world characterised by increasing environmental and social awareness, the number of corporate social responsibility and sustainability initiatives has significantly grown…

3371

Abstract

Purpose

In a world characterised by increasing environmental and social awareness, the number of corporate social responsibility and sustainability initiatives has significantly grown. Among these, the United Nations Global Compact (UNGC) is one of the most important, involving more than 12,000 companies. The purpose of this study is to investigate the UNGC’s worldwide diffusion, both at country and industry level, to understand the reasons leading to the highlighted dissemination patterns, and to propose various future projections.

Design/methodology/approach

The study pursues its objectives by applying the logistic curve model to data provided by the United Nations. The analysis is complemented by adopting instability and concentration indexes.

Findings

Results suggest that, while human rights and environmental safeguard in some areas and industries will remain a controversial issue, UNGC adoption will continue growing and giving the participants the required legitimacy to compete in worldwide markets.

Originality/value

To the best of the authors’ knowledge, this is the first paper that analyses the UNGC’s worldwide diffusion and proposes a prediction model for its future dissemination. The findings are of considerable importance in extending the knowledge of the initiative and in understanding the potential values of its adoption.

Details

Social Responsibility Journal, vol. 18 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 17 October 2019

Tariq H. Ismail

This study aims at investigating the extent to which Egyptian universities disclose information on social responsibility to different stakeholders, which leads to the enhancement…

2335

Abstract

Purpose

This study aims at investigating the extent to which Egyptian universities disclose information on social responsibility to different stakeholders, which leads to the enhancement of sustainable development.

Design/methodology/approach

An index of social responsibility that fits the Egyptian universities is established, comprising four dimensions: organizational governance, energy and environment resource sustainability, human resource development and community participation and community development. This index has been used to score the disclosure level of social responsibility of Egyptian universities. This study uses information available on websites of Egyptian universities as of the end of December 2018. Frequencies provide the basis for discussion.

Findings

The results reveal that the level of disclosure of universities on social responsibility is low, but, in favor of private universities vs public universities. At the university level, only a few numbers of public universities disclosed high volume of information on social responsibility, such as Cairo University, Ain Shams University, Alexandria University and Assiut University. Furthermore, the results manifest that public universities disclose higher level of information related to organizational governance, energy and environment resource sustainability and community participation and community development, whereas, private universities disclose higher level of information related to human resource development.

Research limitations/implications

The results are constrained with the social responsibility dimensions and attributes used to establish a disclosure index that fits Egyptian universities, as well as the information disclosed on universities websites.

Originality/value

This study provides insights to Egyptian higher education regulators and the rectors of Egyptian universities that may help in planning and monitoring social responsibility activities in a way that could lead to sustainable development.

Details

Journal of Humanities and Applied Social Sciences, vol. 2 no. 2
Type: Research Article
ISSN: 2632-279X

Keywords

Open Access
Article
Publication date: 16 August 2022

Joanna Krasodomska, Paweł Zieniuk and Jadwiga Kostrzewska

This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG…

2221

Abstract

Purpose

This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG) reporting prior to (2017) and after (2019) the implementation of Directive 2014/95/EU and the factors that influence their decisions to provide SDG reporting in 2019.

Design/methodology/approach

The authors use the multilevel theory of social change in organizations as the theoretical background. The sample consists of 341 PIEs based in the EU Member States, for which reports published in 2017 and 2019 are available in the global reporting initiative sustainability disclosure database. The authors analyzed the data using the statistical significance test of equal proportions and the logistic regression model.

Findings

The study findings allow to identify a significant positive change in the share of companies providing a reference to SDGs in 2019 compared with 2017. The research confirms that companies’ engagement in United Nations Global Compact and previous experience in sustainability reporting positively influences the decision to report on SDGs in 2019. Contrary to the expectations, industry, size, SDG implementation score, future orientation of government and corporate governance score do not seem to be relevant factors influencing PIEs’ disclosures.

Originality/value

The paper adds to the understanding of the differences in SDG reporting within the EU, which is seen as a frontrunner in implementing the 2030 Agenda and the SDGs.

Details

Competitiveness Review: An International Business Journal , vol. 33 no. 1
Type: Research Article
ISSN: 1059-5422

Keywords

Open Access
Article
Publication date: 20 December 2018

Christian Hauser

Corruption continues to ravage societies around the world. The fight against corruption can be fruitful only if approached from multiple standpoints. Thus, corruption must also be…

2723

Abstract

Purpose

Corruption continues to ravage societies around the world. The fight against corruption can be fruitful only if approached from multiple standpoints. Thus, corruption must also be approached from an academic and educational perspective. The purpose of this paper is to provide a good practice example of how universities and business schools can take actions to align themselves with the international sustainability and anticorruption agenda.

Design/methodology/approach

The six principles of the United Nations Principles for Responsible Management Education (PRME) provide a framework for higher education institutions to address corruption-related issues. This paper presents the case story of the Swiss-based University of Applied Sciences HTW Chur, which developed an academic working agenda on corruption-related topics based on the principles of the PRME.

Findings

The case story shares the actions that HTW Chur has taken and the benefits that have resulted from the university’s work. The findings show that to address corruption-related issues, scholars from the university took actions related to four principles in the PRME: method, research, partnership and dialogue. Furthermore, the results indicate that in addition to the university itself, public and private institutions have also profited from the actions taken.

Research limitations/implications

This paper is founded on a single case story; thus, the usual limitations of this research design apply.

Practical implications

It becomes apparent that the needs of the private sector in the fight against corruption could be addressed by engaging in and strengthening partnerships with universities. Thus, it seems beneficial to develop guidelines and standards to facilitate collaborations and dialogue in a participatory and transparent way.

Originality/value

The paper provides a good practice example of how universities can take actions to align themselves with the international sustainability and anticorruption agenda.

Details

RAUSP Management Journal, vol. 54 no. 1
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 31 May 2022

Giuseppe Nicolò, Gianluca Zanellato, Adriana Tiron-Tudor and Paolo Tartaglia Polcini

This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting…

3128

Abstract

Purpose

This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate goal is to dig to light companies’ main approaches to incorporating SDG disclosures into IRs.

Design/methodology/approach

This study puts forward both deductive content analysis and an inductive thematic analysis on a sample of worldwide leading IR adopters to assess what SDGs they disclose and how they integrate SDGs into the reports. Meaningful narratives and graphical illustrations are selected, categorised and discussed from a symbolic/substantive legitimacy perspective.

Findings

The results of this study highlighted that although a fair number of leading IR adopters addressed SDG issues, their pathways to disclosure were not uniform. In some cases, SDGs inspired substantive changes to internal management and process, communicated through an integrated approach. However, there was a persistent trend of using SDGs as camouflage and symbolic tool to enhance company’s reputation and obtain a licence to operate.

Originality/value

To the best of the authors’ knowledge, this was the first study that performed a deductive/inductive thematic analysis to engender insight into the most meaningful patterns followed by leading IR reporters worldwide to disclose their contributions to SDGs and address their legitimacy.

Open Access
Article
Publication date: 9 August 2021

Jason Miklian and Ralf Barkemeyer

This paper aims to present a new survey data set of 9,065 private sector respondents and other stakeholder groups, in Myanmar. The primary aim of this paper is to offer new…

2628

Abstract

Purpose

This paper aims to present a new survey data set of 9,065 private sector respondents and other stakeholder groups, in Myanmar. The primary aim of this paper is to offer new insight avenues on local business–conflict–development interactions, and offer the full survey data set itself as an open-source research tool for scholars and practitioners.

Design/methodology/approach

The survey was conducted over smartphone in 2018. It asked questions that aimed to better understand the relationships between business, ethnic conflict, investment, corporate social responsibility and the United Nations sustainable development goals in Myanmar and in Rakhine State in particular.

Findings

The data set captures a series of significant differences in corporate leadership perspectives on the role of business in society, across sectors (e.g. banking, agriculture, retail, manufacturing, extractives) and variations across firm country of ownership (e.g. national firms, Global North firms, Indian firms, Chinese firms).

Research limitations/implications

The authors conclude with a brief discussion of possible research findings from the survey, offering suggestions for possible forward analysis. The authors offer here the raw survey data as an attachment for full global open-source use and application.

Practical implications

This data set offers a unique window into stakeholder perceptions and understandings of working through conflict, and the role of business in development in a fragile conflict-affected state (Myanmar). The authors also conduct two example analyses of the data set using ANOVA and Kruskal–Wallis tests to illustrate possible uses and findings of the data set.

Social implications

The authors briefly discuss social implications as well, particularly regarding the role of business in peacebuilding and development.

Originality/value

This data set offers a unique window into stakeholder perceptions and understandings of working through conflict, and the role of business in development in a fragile conflict-affected state (Myanmar). The authors also conduct two example analyses of the data set using ANOVA and Kruskal–Wallis tests to illustrate possible uses and findings of the data set.

Open Access
Article
Publication date: 7 September 2021

Matteo Podrecca, Guido Orzes, Marco Sartor and Guido Nassimbeni

In recent years, many companies have decided to decertify from their previously adopted corporate social responsibility (CSR) standards. The aim of this paper is to explore the…

2052

Abstract

Purpose

In recent years, many companies have decided to decertify from their previously adopted corporate social responsibility (CSR) standards. The aim of this paper is to explore the phenomenon by focusing on the most important auditable CSR standard: Social Accountability 8000 (SA8000).

Design/methodology/approach

First, an event study is performed on a dataset composed of 136 SA8000 decertified public listed companies to analyse the possible relationship between certification, decertification and firms’ operating performance. Second, the authors shed light on the differences between 94 SA8000 (still) certified and the abovementioned 136 decertified firms. Finally, 10 interviews are conducted with decertified firms in the dataset to deepen the outcomes of the previous analyses.

Findings

The results show that, despite an initial positive effect in terms of sales and profitability, decertified companies experienced a reduction in productivity and profitability in the years following the certification, while positive outcomes emerged after the decertification. The study also highlights that certified and decertified firms differ in terms of home country, industry and labour intensity.

Originality/value

The paper contributes to the literature by opening the debate on an important but unexplored research area: the decertification from the most popular CSR standard, i.e. SA8000, and its relationship with firms' performance. In doing this, it also highlights the main differences between decertified and certified companies.

Details

International Journal of Operations & Production Management, vol. 41 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 7 June 2023

Susanne Arivdsson and Svetlana Sabelfeld

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in…

1856

Abstract

Purpose

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

Design/methodology/approach

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

Findings

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

Research limitations/implications

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

Practical implications

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

Originality/value

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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…

11015

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

Open Access
Article
Publication date: 17 August 2023

Tomas Kristek

The lack of transparency contributes to the growing corruption problem in various spheres of society. This paper aims to analyse the sustainability report disclosures published by…

Abstract

Purpose

The lack of transparency contributes to the growing corruption problem in various spheres of society. This paper aims to analyse the sustainability report disclosures published by Czech companies in 2021 and registered by the Association of Social Sustainability of the Czech Republic.

Design/methodology/approach

Based on three hypotheses, the relationships between the level of disclosed anti-corruption information and selected variables related to the corporate environment are tested using content analysis and the Mann–Whitney test.

Findings

This paper reveals that Czech firms provide more information if they operate in a higher-risk environment (energy, materials and financial services) or are state-owned (or with a state ownership stake). It also reveals that companies participating in corporate social responsibility (CSR) initiatives (UN Global Compact and Global Reporting Initiative) increase their credibility and social responsibility with more disclosed information.

Research limitations/implications

A limitation of this paper is the smaller number of selected companies matching the chosen criteria. In addition, a certain degree of subjectivity is likely to have manifested in the process of coding the reports and in the use of the content analysis method.

Originality/value

The paper contributes to research that addresses the fight against corruption and CSR issues with a specific study in a small, Central European country and provides new empirical data on the anti-corruption fight problem.

Details

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

Keywords

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