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Book part
Publication date: 1 December 2023

Gail Anne Mountain

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Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

Content available
Book part
Publication date: 4 March 2024

Abstract

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Managing Destinations
Type: Book
ISBN: 978-1-83797-176-3

Book part
Publication date: 4 December 2023

Claudia G. Vincent, Hill Walker, Dorothy Espelage and Brion Marquez

We describe a holistic approach to promoting school safety that merges an emphasis on student voice with staff training in restorative practices. We first describe current…

Abstract

We describe a holistic approach to promoting school safety that merges an emphasis on student voice with staff training in restorative practices. We first describe current approaches to keeping schools safe based on the existing research literature. Given that most of these approaches rely on access to credible information about potential threats to school safety, we then discuss student voices as one critical source of information, especially at the middle and high school level. We report on a recently developed tool designed to encourage students to share threats to school safety they are aware of with adults. Initial testing identified potential barriers and facilitators to students' willingness to share information. We discuss teacher training in restorative practices as one approach that might address some of these barriers, including anti-snitching cultures in schools, students' lack of trust in adult responses to student-identified concerns, and punitive school climates. Based on recent work, we identify barriers and facilitators to implementing restorative practices in schools. We provide recommendations about potential strategies to merge student voice with school personnel's training in restorative practices to minimize peer victimization that can escalate into violent behavior.

Abstract

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Children and the Climate Migration Crisis: A Casebook for Global Climate Action in Practice and Policy
Type: Book
ISBN: 978-1-80455-910-9

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Essays in Honor of Subal Kumbhakar
Type: Book
ISBN: 978-1-83797-874-8

Article
Publication date: 28 February 2023

Mohamed Moshreh Ali Ahmed

The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management…

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Abstract

Purpose

The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).

Design/methodology/approach

This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.

Findings

The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.

Research limitations/implications

This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.

Practical implications

This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.

Originality/value

To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Book part
Publication date: 30 April 2024

Natalie Wall

Abstract

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Black Expression and White Generosity
Type: Book
ISBN: 978-1-80382-758-2

Article
Publication date: 25 May 2023

Chih-Hsing Liu

The purpose of this study is to propose and develop an antecedent model from star hotel employee viewpoint and a consequence model for star hotel customers’ evaluation of the…

Abstract

Purpose

The purpose of this study is to propose and develop an antecedent model from star hotel employee viewpoint and a consequence model for star hotel customers’ evaluation of the brand equity development process.

Design/methodology/approach

In terms of the study setting, structural equation modelling was conducted. Study 1 used the views of 323 star hotels’ employees on the mutual relationships among employee-based brand equity, and Study 2 used 516 star hotels’ customer perspectives concerning the mutual relationships among customer-based brand equity.

Findings

In the antecedent model of Study 1 from an employee viewpoint, service quality is a foundational attribute of the indirect influences of brand equity development through brand promise, values and message. A moderating role of brand identity is also found. In the consequence model of Study 2 from the perspective of customers’ evaluation, mutual relationships of brand equity are identified, and social interactions are established that enhance the positive relationships among the different critical attributes of brand equity.

Originality/value

Although numerous hotel branding studies have identified the consequences of hotels for employees, few have simultaneously considered employees and customer feedback in terms of star hotel branding. This research considers the bidirectional effects of such a comprehensive perspective.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 3
Type: Research Article
ISSN: 0959-6119

Keywords

Book part
Publication date: 6 May 2024

Nadia Gulko, Flor Silvestre Gerardou and Nadeeka Withanage

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance…

Abstract

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Book part
Publication date: 18 January 2024

Tulsi Pawan Fowdur, Satyadev Rosunee, Robert T. F. Ah King, Pratima Jeetah and Mahendra Gooroochurn

In this chapter, a general introduction on artificial intelligence (AI) is given as well as an overview of the advances of AI in different engineering disciplines, including its…

Abstract

In this chapter, a general introduction on artificial intelligence (AI) is given as well as an overview of the advances of AI in different engineering disciplines, including its effectiveness in driving the United Nations Sustainable Development Goals (UN SDGs). This chapter begins with some fundamental definitions and concepts on AI and machine learning (ML) followed by a classification of the different categories of ML algorithms. After that, a general overview of the impact which different engineering disciplines such as Civil, Chemical, Mechanical, Electrical and Telecommunications Engineering have on the UN SDGs is given. The application of AI and ML to enhance the processes in these different engineering disciplines is also briefly explained. This chapter concludes with a brief description of the UN SDGs and how AI can positively impact the attainment of these goals by the target year of 2030.

Details

Artificial Intelligence, Engineering Systems and Sustainable Development
Type: Book
ISBN: 978-1-83753-540-8

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