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Open Access
Article
Publication date: 22 April 2024

María Lourdes Arco-Castro, María Victoria López-Pérez, Ana Belén Alonso-Conde and Javier Rojo Suárez

This paper aims to identify the effect of environmental management systems (EMSs), commitment to stakeholders and gender diversity on corporate environmental performance (CEP) and…

Abstract

Purpose

This paper aims to identify the effect of environmental management systems (EMSs), commitment to stakeholders and gender diversity on corporate environmental performance (CEP) and the extent to which an economic crisis moderates these relationships.

Design/methodology/approach

A regression analysis was conducted on a sample of 14,217 observations from 1,933 firms from 26 countries from 2002 to 2010. The estimator used is ordinary least squares with heteroscedastic panel-corrected standard errors (PCSEs), which allows us to obtain consistent results in the presence of heteroscedasticity and autocorrelation.

Findings

The results show that EMSs and stakeholder engagement are mechanisms that drive CEP but lose their effectiveness in times of crisis. However, the presence of women on boards has a positive effect on CEP that is not affected by an economic crisis.

Research limitations/implications

The study has some limitations that could be addressed in the future. We present board gender diversity as a governance mechanism because its role is strongly related to non-financial performance. Future studies could focus on other corporate governance mechanisms, such as the presence of institutional or long-term investors. In addition, other mechanisms could be found that can counteract poor environmental performance in times of crisis. Finally, it might be useful to contrast these results with the crisis generated by the coronavirus pandemic.

Practical implications

The results obtained have important practical implications at the corporate and institutional levels. At the corporate level, they highlight, as essential contributions, that environmental management systems and stakeholder orientation are not effective in times of economic crisis, except for with the presence of women on the board.

Social implications

Following the crisis, the European Commission has promoted gender diversity on boards as a mechanism to improve the governance of entities – improving, among other aspects, sustainability. In this sense, another one of the practical implications of the study is support for the policies that the European Union has implemented over the last two decades.

Originality/value

The paper analyses how a crisis affects the moral and cultural institutional mechanisms that promote CEP. Gender diversity on the board of directors not only promotes environmental performance but also appears to be a governance mechanism that ensures this performance in times of crisis when the other mechanisms lose their effectiveness. The study proposes specific policies that help maintain environmental performance in an economic crisis.

Details

Baltic Journal of Management, vol. 19 no. 6
Type: Research Article
ISSN: 1746-5265

Keywords

Book part
Publication date: 16 September 2024

Caleb George Hubbard and Brittney S. Morrissey

Fairy tales and their movie counterparts have, for decades, been a means of socialising children and audiences regarding gender (e.g., Shewmaker, 2015; Whitley, 2013)…

Abstract

Fairy tales and their movie counterparts have, for decades, been a means of socialising children and audiences regarding gender (e.g., Shewmaker, 2015; Whitley, 2013). Specifically, Disney movies that portray fairy tales have strongly influenced how young children learn gender roles and gendered behaviours, yet deeper examination is needed of how Disney portrayals of masculinities have evolved among these films and across character type to understand how Disney may be reflecting or impacting dominant representations of masculinity that privilege certain identities and characteristics over others (Brode, 2016). While previous work has examined Pixar films as socio-culturally meaningful for representations of boyhood that remain grounded in traditional, hegemonic notions of masculinity (Wooden & Gillam, 2014), this chapter adds to the body of work by employing a critical content analysis of Disney films from Snow White and the Seven Dwarfs to Disney's most recent addition of Strange World to answer the questions about how masculinities are portrayed. Through answering these questions of evolved representation throughout close to a century amount of work, we contribute to scholarship that attempts to understand media influences on boyhood culture, which is considered in crisis due to overemphasised representations of powerful, strong male characters that hide their emotions (Brode, 2016; Wooden & Gillam, 2014).

Details

Gender and the Male Character in 21st Century Fairy Tale Narratives
Type: Book
ISBN: 978-1-83753-789-1

Keywords

Article
Publication date: 16 September 2024

Osman Sayid Hassan Musse, Ashurov Sharofiddin and Mohamud Ahmed Mohamed

This study aims to investigate the effect of total external debt stock on economic growth of the East African Community (EAC) bloc.

Abstract

Purpose

This study aims to investigate the effect of total external debt stock on economic growth of the East African Community (EAC) bloc.

Design/methodology/approach

The study applies balanced panel data for seven of the eight EAC member states, spanning the period from 2013 to 2022, and uses panel data models, i.e. pooled ordinary least squares, random and fixed effects models.

Findings

The findings reveal a significant positive correlation between total external debt stock and economic growth, supporting the economic theory that reasonable levels of borrowing can stimulate economic growth, particularly when funds are channeled into productive activities. However, the relationship between foreign direct investment and economic growth lacks statistical significance, indicating challenges in attracting sufficient investment for substantial growth within the EAC bloc. Trade openness shows a negative and statistically insignificant correlation with economic growth. Additionally, the study finds a positive and significant correlation between the unemployment rate and economic growth, while the inflation rate demonstrates a positive but statistically insignificant relationship with economic growth.

Practical implications

The study recommends improvements in debt management practices, enhancements in the business environment, infrastructure investments, a reassessment of trade policies and initiatives to stimulate job creation and SME development. More importantly, governments should focus on expanding the tax base in ways that stimulate growth, thereby reducing reliance on external debt.

Originality/value

This study is unique as it revisits the effect of external debt stock on economic growth following Somalia’s recent membership in EAC bloc.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Open Access
Article
Publication date: 26 December 2023

Mona Nikidehaghani

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More…

1076

Abstract

Purpose

This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting technique of budgeting, when intertwined with automated administrative processes of the NDIS, are giving rise to a pastoral form of power that directs people’s behaviour toward certain ends.

Design/methodology/approach

Publicly available data has been crafted into an autoethnographic case study of one fictitious person’s experiences with the NDIS – Mina. Mina is an amalgam created from material submitted to the Joint Parliamentary Standing Committee on the NDIS. Mina’s experiences are then analysed through the lens of Foucault’s concept of pastoral power to explore how accounting has contributed to marketising and digitising public disability services.

Findings

Accounting rhetoric appears to be a central part of rationalising the decision to shift to individualised disability funding. Those receiving payments are treated as self-governable, financially responsible subjects and are therefore expected to have knowledge of management accounting techniques and budgeting. However, NDIS’s strong reliance on the accounting concepts of funds, budgets, cost and price is limiting people’s autonomy and subjecting them to intervention and control.

Originality/value

This paper addresses calls to explore the interplay between accounting and current disability policies. The analysis shows that incorporating accounting into the NDIS’s algorithms serves to conceal the underlying ideology of the programs, subtly driving behaviours towards neoliberal objectives. Further, this research extends the Foucauldian accounting literature by revealing the contribution of accounting to reinforcing the authority of digital pastors in contemporary times.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 25 September 2024

Bahrooz Jaafar Jabbar

The geopolitical significance of the Mediterranean Sea transcends regional security and energy supply, profoundly impacting global security dynamics. Daily headlines underscore…

Abstract

The geopolitical significance of the Mediterranean Sea transcends regional security and energy supply, profoundly impacting global security dynamics. Daily headlines underscore the plight of migrants from the Middle East and North Africa crossing the Mediterranean, exacerbating humanitarian crises and European identity challenges. Environmental concerns are further heightened by the abundance of global ports facilitating oil and goods transportation, alongside the staggering number of tourists flocking to the Mediterranean coast annually. This chapter serves as a gateway to the book, exploring the concept of “geopolitics” and delineating its characteristics. It specifically delves into the political economy of the Eastern Mediterranean and the geopolitical obstacles to energy security in the region. The chapter strategically selects four primary issues to dissect the region’s conflict complexity: the Syrian crisis, the Israeli–Palestinian conflict, the unresolved Cyprus dispute, and the Lebanon–Israel conflict over water border demarcation.

Details

Deciphering the Eastern Mediterranean's Hydrocarbon Dynamics: Unravelling Regional Shifts
Type: Book
ISBN: 978-1-83608-142-5

Keywords

Book part
Publication date: 25 September 2024

Bahrooz Jaafar Jabbar

Since 2010, the eastern Mediterranean has witnessed a transformative narrative with the discovery of natural gas reserves off the coasts of Cyprus and Israel. This pivotal…

Abstract

Since 2010, the eastern Mediterranean has witnessed a transformative narrative with the discovery of natural gas reserves off the coasts of Cyprus and Israel. This pivotal development has drawn attention to the region, where Egypt, Israel, Cyprus, Turkey, and Greece share maritime borders. The emergence of natural gas has reshaped geopolitical dynamics, and Western countries assume to reduce their reliance on Russia for energy supplies. This chapter explores the magnitude of natural gas discoveries and production in Cyprus and Israel, examining the interconnection of their fields and the ambitious endeavor of laying a 1,900-km underwater pipeline to the Greek island of Crete. Additionally, it highlights the pivotal roles played by key regional actors such as Israel, Turkey, and Egypt in shaping security and energy negotiations. However, Turkey has a significant position in the eastern Mediterranean and the Middle East, but tensions have arisen as neighboring countries seek to limit Turkey’s involvement in regional energy discussions, viewing its policies as a potential threat, thereby exacerbating Turkey’s regional interventions, particularly in Cyprus. Each of these countries in the Middle East is struggling to get more of the cake. Above all, Israel has been a gas importer throughout its history and now dreams of becoming a natural gas exporter to Europe.

Details

Deciphering the Eastern Mediterranean's Hydrocarbon Dynamics: Unravelling Regional Shifts
Type: Book
ISBN: 978-1-83608-142-5

Keywords

Article
Publication date: 20 September 2024

Michal Müller, Veronika Vaseková, Ondřej Kročil and David Kosina

A qualitative approach based on grounded theory was utilized, with data collected through 26 semi-structured interviews with social entrepreneurs. Alas’s Triangular Model provided…

Abstract

Purpose

A qualitative approach based on grounded theory was utilized, with data collected through 26 semi-structured interviews with social entrepreneurs. Alas’s Triangular Model provided the framework for data analysis and interpretation.

Design/methodology/approach

This study explores how Hong Kong social enterprises approached crisis and change management during the COVID-19 pandemic, examining their resilience-building strategies.

Findings

The pandemic triggered an existential crisis for many social enterprises, causing severe revenue losses. However, strong leadership and cultures based on social mission enabled resilience. Enterprises demonstrated agility by rapidly transitioning operations online and establishing partnerships. Technology adaptation and social innovation were pivotal to sustaining impact.

Research limitations/implications

As the sample comprises enterprises that survived the pandemic, insights into failed enterprises are lacking. Comparative analysis could illuminate differences in crisis response between successful and unsuccessful cases.

Practical implications

The study’s practical implications suggest that social enterprises should focus on developing flexible crisis management plans, cultivating purposeful leadership, embracing digital transformation, strengthening collaborative networks and prioritizing organizational learning to effectively navigate crises while staying true to their social missions.

Social implications

Findings demonstrate how shared values and cultures grounded in purpose can anchor organizations amidst upheaval, fostering resilience. This underscores the role of social enterprises in modeling responsiveness to societal needs.

Originality/value

While research has examined social enterprises’ vulnerability in crises, investigation into their crisis management practices is limited. This study enriches understanding of how social enterprises effectively navigate turbulence.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

Book part
Publication date: 25 September 2024

Bahrooz Jaafar Jabbar

Abstract

Details

Deciphering the Eastern Mediterranean's Hydrocarbon Dynamics: Unravelling Regional Shifts
Type: Book
ISBN: 978-1-83608-142-5

Book part
Publication date: 4 October 2024

Iraklis Ioannidis

We have come to a point where the common way to characterise what is taking place presently, or, better yet, for the past almost two years, is with the term ‘pandemic’. The task…

Abstract

We have come to a point where the common way to characterise what is taking place presently, or, better yet, for the past almost two years, is with the term ‘pandemic’. The task of this chapter is to bring to awareness certain critical reflections with the hope of disturbing the normalised discourse which excepts the authentic meaning of pandemic, a meaning which affects the totality of the human existence. Following the thoughts of Agamben, Baudrillard, and Heidegger, the hypothesis that this chapter is advancing revolves around the idea that the term ‘pandemic’ has been appropriated by biological thinking excepting its authentic meaning, that is, the ultimate reality of the human existence which is death.

Details

Reconceptualizing State of Exception: European Lessons from the Pandemic
Type: Book
ISBN: 978-1-83608-199-9

Keywords

Open Access
Article
Publication date: 23 September 2024

Richard Beach

This paper posits the need for English language arts (ELA) teachers to foster students’ use of languaging about their relations with ecosystems and peers, leading to their…

Abstract

Purpose

This paper posits the need for English language arts (ELA) teachers to foster students’ use of languaging about their relations with ecosystems and peers, leading to their engaging in collective action to critique and transform status-quo systems impacting the climate crisis.

Design/methodology/approach

This paper reviews the current theory of languaging theory and research that focuses on the use of languaging to enact relations with ecosystems and others and voice emotions for transforming communities and reducing emissions contributing to climate change.

Findings

This review of languaging theory/research leads to identifying examples of teachers having students critique the use of languaging constituting status quo energy and community/transportation systems, respond to examples of characters using languaging in literary texts, using languaging in discussing or writing about the need to address climate change, critiquing languaging in media promoting consumption, using media to interact with audiences and using languaging through engaging in role-play activities.

Originality/value

This focus on languaging in ELA classrooms is a unique perspective application of languaging theory, leading students to engage in collective, communal action to address the climate crisis.

Details

English Teaching: Practice & Critique, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1175-8708

Keywords

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