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Article
Publication date: 22 June 2023

Parvez Mia, James Hazelton and James Guthrie Am

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source…

Abstract

Purpose

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source of greenhouse gas emissions, energy efficiency initiatives can play an essential role in addressing climate change. Yet, little is understood about the energy efficiency disclosures being made.

Design/methodology/approach

The authors developed an original energy efficiency disclosure index to assess the reporting quality of the eight largest Australian cities. The websites of these cities were analysed for information on energy efficiency measures from December 2018 to June 2019. Annual reports, environmental reports, climate action plans and any other material related to energy plans were downloaded and then coded using the index.

Findings

While all cities provided energy efficiency information, little financial information was provided, limited forward-looking information was disclosed, key challenges were not disclosed, and each city provided energy efficiency disclosures differently. Collectively, these findings demonstrate that public accountability is limited.

Research limitations/implications

An important implication is the need to standardise and improve cities’ energy efficiency reporting, especially concerning financial information. Cities, governments and the Carbon Disclosure Project (formerly the CDP) could achieve this, perhaps as part of the broader update of the CDP city-focused guidelines for greenhouse gas (GHG) reporting.

Originality/value

Although some studies on GHG reporting by cities have already been undertaken, including energy efficiency as part of their disclosure index, no study has focused on energy efficiency disclosures. The authors provide original insights concerning these practices. The study also provides an energy efficiency disclosure index that can be used in further research.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 22 September 2022

Justin Okoli, Nuno Paulino Arroteia and Adekunle I. Ogunsade

Being a novel public health crisis, the COVID-19 pandemic presented world leaders with difficult options and some serious dilemmas that must somehow be negotiated. Whilst these…

Abstract

Purpose

Being a novel public health crisis, the COVID-19 pandemic presented world leaders with difficult options and some serious dilemmas that must somehow be negotiated. Whilst these leaders had limited knowledge about the coronavirus and how the pandemic would potentially evolve, they were still expected to make high-staked judgements amidst a range of uncertainties. The purpose of this paper is to explore the response strategies used by various world leaders from the perspective of crisis leadership within the public health domain.

Design/methodology/approach

Secondary data was collected from research papers, policy reports and credible media outlets to examine the construct of crisis leadership within the context of the global pandemic.

Findings

The paper identified three cognitive antecedents to the COVID-19 crisis leadership failures, which helped to explain why certain policy decisions were successful and why others were less so. On this basis, a clear dichotomy was drawn between highly rated leaders and their less successful counterparts in relation to the management and governance of the coronavirus pandemic.

Originality/value

The uniqueness of this paper lies in its psycho-political approach, which offered insights into the cognitive undertones that underpin the three leadership failures that emerged from the distinct approaches used by world leaders to prepare for, respond to and recover from the COVID-19 pandemic. The practical recommendations proposed in this paper are hoped to aid better decision-making for leaders faced with the task of managing future public health crises.

Details

Leadership in Health Services, vol. 36 no. 2
Type: Research Article
ISSN: 1751-1879

Keywords

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
Article
Publication date: 9 October 2023

Leodoro J. Labrague

This study aims to appraise and synthesize evidence examining the effects of toxic leadership on the nursing workforce and patient safety outcomes.

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Abstract

Purpose

This study aims to appraise and synthesize evidence examining the effects of toxic leadership on the nursing workforce and patient safety outcomes.

Design/methodology/approach

This is a systematic review in accordance with Preferred Reporting Items for Systematic Reviews and Meta-Analyses protocol. Five electronic databases (SCOPUS, PubMed, Web of Science, CINAHL and Psych INFO) were searched to identify relevant articles. Two independent researchers conducted the data extraction and appraisal. A content analysis was used to identify toxic leadership outcomes.

Findings

The initial literature search identified 376 articles, 16 of which were deemed relevant to the final review. Results of the content analysis identified 31 outcomes, which were clustered into five themes: satisfaction with work; relationship with organization; psychological state and well-being; productivity and performance; and patient safety outcomes. Seven mediators between toxic leadership and five outcomes were identified in the included studies.

Practical implications

Organizational strategies to improve outcomes in the nursing workforce should involve measures to build and develop positive leadership and prevent toxic behaviors among nurse managers through theory-driven strategies, human resource management efforts and relevant policy.

Originality/value

The review findings have provided modest evidence suggesting that working under a leader who exhibits toxic behaviors may have adverse consequences in the nursing workforce; however, more research examining if this leadership style influences patient safety and care outcomes is warranted.

Details

Leadership in Health Services, vol. 37 no. 2
Type: Research Article
ISSN: 1751-1879

Keywords

Article
Publication date: 5 May 2023

Anwar Halari and Marijana Baric

Transitioning to a circular economy (CE) requires efforts from a broad range of stakeholders; however, the role of accountants within this remains inconspicuous. Taking individual…

Abstract

Purpose

Transitioning to a circular economy (CE) requires efforts from a broad range of stakeholders; however, the role of accountants within this remains inconspicuous. Taking individual accountants’ perspective within the UK context, this study aims to investigate the current state of involvement of accountants in the CE (and sustainability more broadly) as well as the barriers that they face.

Design/methodology/approach

The authors adopted a multi-perspective investigation drawing on viewpoints from various actors such as qualified accountants, trainee accountants, accountants holding senior positions within sustainability and/or CE and non-accountants with an expertise in sustainability and CE to understand the barriers that accountants face in their involvement in CE. The study consisted of 23 semi-structured interviews with participants at different levels of CE and sustainability engagement.

Findings

The authors find that the lack of involvement of accountants in embracing CE principles arises from the conceptual distinction between the perceived nature of sustainability and accounting, and the perceived stereotypical views of accountants, rather than the capabilities of the accountants themselves. This results in tensions of engagement that impede their involvement. The authors therefore offer a deeper, context-bound understanding of the factors that contribute towards a lack of involvement with accountants as key stakeholders in the CE.

Originality/value

Through an exploratory inquiry of accountant’s perspective, and drawing on accounting literature on stereotypes, the authors provide a novel understanding into the nuances, inherent tensions and trade-offs that exist in involving accountants in the CE.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 23 January 2023

Nagamani Subramanian and M. Suresh

The concern for environmental sustainability has created the need for businesses to embrace new environmentally responsible behavior, values and beliefs. Developing green culture…

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Abstract

Purpose

The concern for environmental sustainability has created the need for businesses to embrace new environmentally responsible behavior, values and beliefs. Developing green culture has the capability of influencing employee attitudes and behavior and instilling certain values that shape an internal culture. The purpose of this study is to understand the causal relationship between the factors that influence green organization culture (GOC) in manufacturing small and medium manufacturing enterprises (SMEs) since they are considered significant contributors to environmental pollution. The study also aims to execute the driving and dependency power analysis to find the most and least significant factors of GOC.

Design/methodology/approach

The study identified eight factors through an extensive literature review and validated them with the specialists. The total interpretive structural modeling (TISM) approach was employed for discovering the interaction among the identified factors and developing their structural hierarchy. Further matriced impact croises multiplication applique (MICMAC) analysis was carried out to determine the driving-dependence power of each factor.

Findings

The study discovered that the factors namely “Top management commitment and support towards green practices and workforce greening F(2)”, “Internal regulatory forces towards the environmental system (F3)” and “Organization's mission including environmental concern (F6)” were observed to be the most significant ones. “Environment that creates green work-life balance F(8)” and “Environment that promotes green attitude and behavior F(4)” were identified to be extremely dependent on the remaining factors.

Research limitations/implications

The proposed outline has been established in the context of India and is restricted to manufacturing SMEs. The methodology presented in the study relies solely on experts' opinions which are qualitative in nature. Integration with a different method can be used to do statistical validation and add new variables to the problem, thereby reducing restrictions. The findings may facilitate manufacturing SME owners/managers and HR managers to recognize the most and least important factors of GOC and their causal relationships. This will increase awareness of GOC practices among managers thus contributing to environmental performance.

Practical implications

It is essential for manufacturing small and medium enterprises to enhance their GOC for reducing its negative impact on the environment and further for gaining competitive advantage. Also, this research will offer insights into environmental management and enlarge awareness in the subsequent fields: of academics, practitioners and decision-makers who are engaged in managing environmental issues at various stages.

Originality/value

The researchers believe that the study is highly significant for manufacturing SMEs as they contribute to the economy as well as environmental degradation. Also, none of the research focused on understanding the causal relationships between the factors of GOC using the TISM approach in the Indian manufacturing SMEs context. This research adds an important contribution to the current GOC literature.

Case study
Publication date: 30 May 2023

Sana Shawl, Keyurkumar M. Nayak and Nakul Gupta

On completion of the case, the students will be able to understand the concept and importance of sustainability; understand how triple bottom line can help a company make a…

Abstract

Learning outcomes

On completion of the case, the students will be able to understand the concept and importance of sustainability; understand how triple bottom line can help a company make a transition towards sustainability; evaluate the tensions between the three pillars of triple bottom line approach; assess the role of circular economy model as opposed to the conventional linear model in the transition of a company towards sustainability; and understand the sustainability challenge in an emerging market context.

Case overview/synopsis

Despite the promising growth potential of the plastics industry in India, it is faced with sustainability challenges owing to its detrimental impact on environment. To preserve the environment and human kind, the government made a bold announcement in 2018 to eliminate the use of highly polluting single-use plastics (SUPs) in the country. Amid this growing sustainability threat against plastics and the fall in demand of SUP items, this case illustrates that Sandip Patel, the plant manager of Cello Plastotech, is entrusted by the CEO with the responsibility of adopting a triple bottom line approach encompassing its three pillars, that is, people, planet and profits, as a response to the sustainability challenge. The strategic rethinking towards adopting sustainability required Patel to face the challenge of striking a balance between the three pillars of triple bottom line while also taking some valuable insights for plastic waste management from the circular economy model. While making a transition to sustainability, he needed to evaluate different options like stopping the manufacture of SUPs and look for alternatives, use of biodegradable raw material which was expensive but environment friendly or manufacture such durable plastic products that would replace SUPs.

Complexity academic level

The case is aimed at teaching the topic Triple Bottom Line approach in the courses of business strategy and sustainability in under-graduate and post-graduate level courses in the discipline of Management. It can also be used as a supplementary reading in courses like Corporate Social Responsibility and Circular Economy. In emerging markets’ context, these topics are generally taught to MBA students in courses like strategic management, sustainable business and business ethics.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 11: Strategy.

Details

Emerald Emerging Markets Case Studies, vol. 13 no. 1
Type: Case Study
ISSN: 2045-0621

Keywords

Article
Publication date: 9 September 2022

Omar Farooq and Neveen Ahmed

This paper aims is to document the relationship between corporate ethics prevailing in the country and the dividend policies adopted by firms.

Abstract

Purpose

This paper aims is to document the relationship between corporate ethics prevailing in the country and the dividend policies adopted by firms.

Design/methodology/approach

The paper uses the data of non-financial firms from 61 countries to test the arguments presented in this paper. The data cover the period between 2010 and 2017.

Findings

This paper shows that dividend policies adopted by firms are sensitive to corporate ethics prevailing in the country. The firms headquartered in countries with relatively strong corporate ethics are less likely to pay dividends than firms headquartered in countries with relatively weak corporate ethics. These findings are robust across various proxies of dividend policy and across various estimation procedures. The paper, however, also shows that the relationship between corporate ethics and dividend policies is confined only to countries with strong institutional environment. This relationship breaks down in countries with weak institutional environment. Lastly, the paper shows that the value of dividend policy is more pronounced in countries with relatively weak corporate ethics.

Originality/value

Unlike the attempts to relate firm-level ethics and dividend policy, this paper focuses on the relationship between country-level indicator of corporate ethics and dividend policies. The benefit of using the country-level indicator of corporate ethics is that it highlights the general attitude of corporations with respect to ethics.

Details

International Journal of Managerial Finance, vol. 19 no. 4
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 7 March 2023

Janet Davey, Raechel Johns and James Blackwell

Service marketers are increasingly aware of inequalities triggered by service systems and the need to prioritize practical strategies for reducing inequalities. A priority area…

Abstract

Purpose

Service marketers are increasingly aware of inequalities triggered by service systems and the need to prioritize practical strategies for reducing inequalities. A priority area for the Australian Government is reducing university education inequities for Indigenous Australians. This paper aims to examine how Indigenous Australian university students build and leverage their capabilities and strengths, harnessing service providers’ efforts towards enhancing participation (and completion) in university education – an essential transformative outcome for reducing inequalities.

Design/methodology/approach

A three-stage qualitative research process explored student retention/completion and capability building among a sample of Indigenous Australian university students, typically under-represented in the higher education sector.

Findings

Applying a manual thematic analysis, the findings reveal Indigenous students’ value co-creating capabilities (summarized in three dimensions) harness multi-actor processes extending beyond the service provider. Five dimensions summarize the service provider’s transformative service activities that strengthen capabilities for Indigenous Australian university students. Networks of place (a structured Indigenous Centre); processes (university systems); and people (social support), including peer-to-peer networks, are important service assemblages.

Practical implications

The authors present implications for supporting Indigenous students in persisting with and completing higher education. More broadly, the authors provide recommendations for service marketers to resolve barriers to service equality and enhance strengths-based approaches to value co-creation.

Originality/value

Underpinned by a strengths-based approach, the authors contribute towards an agenda of sustainable transformative services. Although considerable research reviews the experiences of Indigenous students, little research has taken a transformative service research perspective. Addressing this, the authors propose a conceptual framework linking consumers’ agentic capabilities with transformative service mediator practices.

Details

Journal of Services Marketing, vol. 37 no. 7
Type: Research Article
ISSN: 0887-6045

Keywords

Book part
Publication date: 6 September 2023

Georgia Beardman, Naomi Godden, Mehran Nejati, Jaime Yallup Farrant, Leonie Scoffern, James Khan, Joe Northover and Angus Morrison-Saunders

Climate change is a global issue with far-reaching environmental, social and economic consequences. As more people become aware of these consequences, pressure is mounting on…

Abstract

Climate change is a global issue with far-reaching environmental, social and economic consequences. As more people become aware of these consequences, pressure is mounting on governments and businesses to implement ambitious and required climate mitigation and adaptation plans to reduce and finally stop making the climate crisis worse. One of these strategies is just transition, which is defined as the call for climate transformation that prioritises the social and environmental needs of workers and vulnerable groups, especially in the context of transitioning away from fossil fuels, while leaving no one behind. This chapter first provides an overview of just transition through a review of the literature and bibliometric analysis. Then, it discusses just transition in policymaking, comprising reactive, proactive and transformational just transition approaches. This is followed by a discussion on barriers to just transition. Finally, the chapter offers a practical example of transformational just transition approach by reporting some preliminary findings from a case study in the coal mining town of Collie on Wilman Boodja, Western Australia.

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