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Open Access
Article
Publication date: 19 July 2023

Sara Moggi, Glen Lehman and Alessandra Pagani

This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and…

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Abstract

Purpose

This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and environmental information provided by the undertakings to a similarly high level across all Member States.

Design/methodology/approach

The paper considers how the European Member States of the European Union (EU) have transposed Directive 2014/95 into their regulations. The focus is on the juridification of social accounting in the pursuit of creating an overlapping consensus through Habermas’s concept of internal colonisation. The paper uses qualitative content analysis to scrutinise the national laws that transpose Directive 2014/95, discussing both what has been accomplished and what can be achieved by the release of future legislative provisions.

Findings

Despite the aim of Directive 2014/95 to create a common language for disclosing non-financial information, this study shows an implementation gap among and between Member States and an inconsistent picture of the employment of this Directive. Its implementation in the 28 European countries was considered a process of colonisation in implementing Union directives among European undertakings. However, the implementation process, which exemplifies Habermas’s juridification, has failed due to the lack of balance between moral discourse and actions.

Originality/value

This paper contributes to the ongoing debates concerning the implementation of mandatory disclosure of environmental and social information in the EU Member States, promoting new directions for the EU’s democratic laws on social accounting. In addition, it offers an example of how internal colonisation only catalyses effects when moral laws are legitimised through the provision of procedures.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Abstract

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

Open Access
Article
Publication date: 22 April 2024

Øystein Pedersen Dahlen

The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the…

Abstract

Purpose

The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the first modern health communication campaign in Europe based on strategic intents and the development of modernity.

Design/methodology/approach

The study is based on both historical research and empirical material from the Norwegian tuberculosis campaign from 1889 up to 1913, when Norwegian women achieved suffrage. The campaign is analysed in the framework of modernity and social theory. The literature on lobbying and social movements is also used to develop a theoretical framework for the notion of strategic intent.

Findings

The study shows that strategic intent can be divided into two layers: (1) the implicit strategic intent is the real purpose behind the communication efforts, whereas (2) the explicit intent is found directly in the communication efforts. The explicit intent may be presented as a solution for the good of society at the right political moment, giving an organisation the possibility to mobilise for long-term social changes, in which could be the implicit intent.

Originality/value

The distinction between explicit and implicit strategic intent broadens our understanding on how to make long-term social changes as well as how social and political changes occur in modern societies. The article also gives a historical account of what is here defined as the first modern health communication campaign in Europe and its social value.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Open Access
Article
Publication date: 20 February 2024

Elvis Achuo, Bruno Emmanuel Ongo Nkoa, Nembo Leslie Ndam and Njimanted G. Forgha

Despite the longstanding male dominance in the socio-politico-economic spheres, recent decades have witnessed remarkable improvements in gender inclusion. Although the issue of…

Abstract

Purpose

Despite the longstanding male dominance in the socio-politico-economic spheres, recent decades have witnessed remarkable improvements in gender inclusion. Although the issue of gender inclusion has been widely documented, answers to the question of whether institutional arrangements and information technology shape gender inclusion remain contentious. This study, therefore, empirically examines the effects of institutional quality and ICT penetration on gender inclusion on a global scale.

Design/methodology/approach

To control for the endogeneity of modeled variables and cross-sectional dependence inherent with large panel datasets, the study employs the Driscoll-Kraay Fixed Effects (DKFE) and the system Generalised Method of Moments (GMM) estimators for a panel of 142 countries from 1996 to 2020.

Findings

The empirical findings from the DKFE and system GMM estimators reveal that strong institutions significantly enhance gender inclusion. Moreover, by disaggregating institutional quality into various governance indicators, we show that besides corruption control, which has a positive but insignificant effect on women’s empowerment, other governance indicators significantly enhance gender inclusion. Furthermore, there is evidence that various ICT measures promote gender inclusion.

Practical implications

The study results suggest that policymakers in developing countries should implement stringent measures to curb corruption. Moreover, policymakers in low-income countries should create avenues to facilitate women’s access to ICTs. Hence, policymakers in low-income countries should create and equip ICT training centers and render them accessible to all categories of women. Furthermore, developed countries with high-tech knowledge could help developing countries by organizing free training workshops and sensitization campaigns concerning the use of ICTs vis-à-vis women empowerment in various fields of life.

Originality/value

The present study fills a significant research gap by comprehensively exploring the nexuses between governance, ICT penetration, and the socio-politico-economic dimensions of gender inclusion from a global perspective. Besides the paucity of studies in this regard, the few existing studies have either been focused on region and country-specific case studies in developed or developing economies. Moreover, this study is timely, given the importance placed on gender inclusion (SDG5), quality of institutions (SDG16), and ICT penetration (SDG9) in the 2015–2030 global development agenda.

Details

Journal of Economics and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1859-0020

Keywords

Open Access
Book part
Publication date: 22 February 2024

Christian Meier

In this world of complexity, disruption, multi-layered crises and insecurity, people seek orientation, stability and meaning. This desire exists in everyday life, in working…

Abstract

In this world of complexity, disruption, multi-layered crises and insecurity, people seek orientation, stability and meaning. This desire exists in everyday life, in working environments and even more in vacation time. Therefore, the way we see the world and how we interact with each other and with nature should also be reflected by tourist destinations. ‘Destination Conscience’ seems to be a promising conception that offers the desired contemporary design of destination realities and travel experiences. Accordingly, destinations and their products should be characterised by authenticity, meaning, sensitivity and humaneness on all levels. In this chapter, the concept of ‘integral ecology’ as a holistic worldview and new paradigm is presented. Integral ecology can be a source of perception and wisdom that enriches the ‘conscience’ of a destination and all its actors. Hence, this chapter addresses the question of how integral ecology can contribute to Destination Conscience. The essay uses the methods of literature review, application, transfer and case study.

Firstly, the concept of integral ecology will be presented. In the second part, this worldview will be applied to destinations. The enrichment of Destination Conscience by the principles of integral ecology can manifest in the destination's self-image and in the interaction in business relations and business actions. It can find expression in the operational management, organisation and development of a destination and in the design of the touristic services and products. In the third part, the case study of a Catholic monastery in the Altmühltal will be presented for further illustration.

Details

Destination Conscience
Type: Book
ISBN: 978-1-80455-960-4

Keywords

Open Access
Article
Publication date: 29 December 2023

Dean Neu and Gregory D. Saxton

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social…

Abstract

Purpose

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social accountability movements; specifically, the anti-inequality/anti-corporate #OccupyWallStreet conversation stream on Twitter.

Design/methodology/approach

A latent Dirichlet allocation (LDA) topic modeling approach as well as XGBoost machine learning algorithms are applied to a dataset of 9.2 million #OccupyWallStreet tweets in order to analyze not only how the speech patterns of bots differ from other participants but also how bot participation impacts the trajectory of the aggregate social accountability conversation stream. The authors consider two research questions: (1) do bots speak differently than non-bots and (2) does bot participation influence the conversation stream.

Findings

The results indicate that bots do speak differently than non-bots and that bots exert both weak form and strong form influence. Bots also steadily become more prevalent. At the same time, the results show that bots also learn from and adapt their speaking patterns to emphasize the topics that are important to non-bots and that non-bots continue to speak about their initial topics.

Research limitations/implications

These findings help improve understanding of the consequences of bot participation within social media-based democratic dialogic processes. The analyses also raise important questions about the increasing importance of apparently nonhuman actors within different spheres of social life.

Originality/value

The current study is the first, to the authors’ knowledge, that uses a theoretically informed Big Data approach to simultaneously consider the micro details and aggregate consequences of bot participation within social media-based dialogic social accountability processes.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 5 July 2023

Hanna Carlsson, Fredrik Hanell and Lisa Engström

This article explores how public librarians understand and perform the democratic mission of public libraries in times of political and social turbulence and critically discusses…

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Abstract

Purpose

This article explores how public librarians understand and perform the democratic mission of public libraries in times of political and social turbulence and critically discusses the idea of public libraries as meeting places.

Design/methodology/approach

Five group interviews conducted with public librarians in southern Sweden are analyzed using a typology of four perspectives on democracy.

Findings

Two perspectives on democracy are commonly represented: social-liberal democracy, focusing on libraries as promoters of equality and deliberative democracy, focusing on the library as a place for rational deliberation. Two professional dilemmas in particular present challenges to librarians: how to handle undemocratic voices and how to be a library for all.

Originality/value

The analysis points to a need for rethinking the idea of the meeting place and offers a rare example of an empirically based argument for the benefits of plural agonistics for analyzing and strengthening the democratic role of public libraries.

Details

Journal of Documentation, vol. 79 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 18 July 2023

Anthony W. Dunbar

This paper is an extension of a panel presentation delivered in response to a joint call for panels by the Social Informatics and Information Ethics and Policy Special Interest…

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Abstract

Purpose

This paper is an extension of a panel presentation delivered in response to a joint call for panels by the Social Informatics and Information Ethics and Policy Special Interest Groups for the 2022 Association for Information Science and Technology conference. The purpose is to introduce critical race frameworks and tenets as a lens to develop, assess and analyze the social informatics (SI) within information science (IS) research, professional discourse, praxis and pedagogical paradigms. This paper spotlights one of the presentations from that panel, an iteration of Critical Race Theory (CRT) designed specifically for information studies: CRiTical Race information Theory (CRiT).

Design/methodology/approach

Just as importantly, using SI as part of the context, the paper also includes a discussion that illustrates research and theory building possibilities as both counter and complement to the technocratic advances that permeate society at every level (macro, mezzo and micro), which can also be reasonably framed as the information industrial complex. Thus, CRiT joins other forms of critical discourse and praxis grappling with deconstructing, decolonizing, demarginalizing and demystifying the influence and impact of information technologies. While CRiT has global intentions and implications, this specific discussion has an extensive American focus.

Findings

If we consider the rapid pace in which techno-determinism is moving toward the vise grip of techno-fatalism controlled by frameworks generated from the information industrial complex, we can reasonably consider that humanity on a global basis is living within a meta-large technocratic crisis moment. This crisis moment is both acute and chronic. That is, the technocratic crisis is continuously moving quickly while simultaneously worsening over an extended period of time with no remedies and few responses to substantively address the crisis.

Research limitations/implications

Part of the nature of information and data is measurability. Thus, identifying compatible nomenclature connecting the descriptiveness of intersectionality (a seminal CRT tool) as a qualitative research method to the measurability of data connected to quantitative research, a mixed method approach moves from possible to plausible. Additionally, within IS, there are often opportunities to measure human engagement, such as social media content, search engine use, assessing practices of categorizations, and multiple forms of surveillance data as a short list. Hence, the descriptiveness of intersectional qualitative research “mixed” with the measurability of quantitative research within information settings implies exponential methodological possibilities.

Practical implications

CRiT is multilayered, on the one hand, with the intention of being a discipline-specific, information-specific form of CRT. On the other hand, CRiT theory building is interdisciplinary and transdisciplinary based on information as omnipresent phenomena. An ongoing challenge for CRiT theory building is identifying and working within a balance between, practitioners who typically throw anything and everything at practical problems, while scholars often slice problems into such small segments that practical understanding is severely limited. Embracing and integrating the dynamic interplay between developing ideas and using them is the key to evolving CRiT within the social sciences.

Social implications

There is plenty of room as well as a need for additional narrative discussing or challenging the use or appropriation of information from a technocratic approach, a counter to the information industrial complex.

Originality/value

CRiT is emerging and cutting edge in discussion that addresses the technocratic determinism found in most scholarly discourses.

Content available
Book part
Publication date: 4 December 2023

Stuart Cartland

Abstract

Details

Constructing Realities
Type: Book
ISBN: 978-1-83797-546-4

Content available
Book part
Publication date: 13 November 2023

Jelena Balabanić Mavrović

Abstract

Details

Eating Disorders in a Capitalist World
Type: Book
ISBN: 978-1-80455-787-7

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