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1 – 10 of over 1000Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…
Abstract
Purpose
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.
Design/methodology/approach
The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.
Findings
The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.
Research limitations/implications
The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.
Originality/value
The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.
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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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The construction industry is considered worldwide to be a dangerous industry because of its high rate of fatal accidents and serious injuries. This study aims to find ways to…
Abstract
Purpose
The construction industry is considered worldwide to be a dangerous industry because of its high rate of fatal accidents and serious injuries. This study aims to find ways to improve this situation by focusing on how to improve competence on health and safety (H&S) among newly graduated construction engineers in Norway.
Design/Methodology/Approach
In Norway, the regional safety representatives (RSRs) are considered to be cornerstones in ensuring H&S in the construction industry. Information in this study was gathered by conducting semi-structured in-depth interviews with 15 RSRs.
Findings
The results show that RSRs believe that while construction engineers have sufficient theoretical competence on H&S; however, many seem to lack the practical competence needed to ensure and implement H&S measures. The informants underline the importance of work practice on construction sites as part of the education as key to improve H&S competence among graduates.
Research Limitations/Implications
Input on possible improvements is collected from only one group of stakeholders in the industry. Other stakeholders might have valuable input that should be considered before concluding what improvements in the education are most effective.
Practical Implications
The findings may help to decide upon and implement improvements in the education of construction engineers and, thus, contribute to a safer and healthier industry in the future.
Originality/Value
The stakeholder perspective of RSRs on education of construction engineers has not been considered in earlier research despite the fact that they represent vital competence on H&S in the construction industry. This study aims to fill some of this gap.
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