Search results
1 – 10 of 47Nurulhuda Abd Rahman, Muhammad Nazmul Hoque, Muhamad Rahimi Osman and Norazam Mastuki
This paper aims to provide insight on internal Shariah audit change process in Islamic banking institution using sociology of translationin and the identification of specific…
Abstract
Purpose
This paper aims to provide insight on internal Shariah audit change process in Islamic banking institution using sociology of translationin and the identification of specific Islamic legal maxim (ILM).
Design/methodology/approach
This paper gathered findings using qualitative approach where a single case study was selected. The study began with a preliminary study to assist the selection of the case study and later two phases of interviews done at the institution selected as the case study.
Findings
This paper has provided insights into the internal Shariah audit practices change using sociology of translation that incorporated ILM as the basis to strengthen the Islamic banking operations by achieving maqasid al-Shariah (MS). The findings of this paper provide distinguished insight on internal Shariah audit change process and ILM. The significance of this study is that a new contribution through exploring the viewpoints of the perception that satisfying the minimum legal requirements of Shariah compliance may not be sufficient for proper Shariah audit in IBIs. Therefore, the existence of ILM within a change process serves as a basis for best practices to be able to achieve MS through the means (wasa’il) used in realising IBIs’ objectives.
Originality/value
The application of ILM to internal Shariah audit change process that would guide Muslim auditors to be in line with Islamic principles. This paper focuses on the application of ILM to the Shariah audit practices changes as ILM embodied ethical value to the general concept of maslahah (well-being) under MS in the period of post-COVID-19.
Details
Keywords
Mercedes Luque-Vílchez, Javier Husillos and Carlos Larrinaga
This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour…
Abstract
Purpose
This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context.
Design/methodology/approach
Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews.
Findings
The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined.
Research limitations/implications
The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/
Practical implications
Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied.
Social implications
The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies.
Originality/value
This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.
Details
Keywords
Leon Gooberman, Marco Hauptmeier and Edmund Heery
A key meta-narrative of Employment Relations in the UK over recent decades has been that of labour market deregulation. However, governments have simultaneously introduced…
Abstract
Purpose
A key meta-narrative of Employment Relations in the UK over recent decades has been that of labour market deregulation. However, governments have simultaneously introduced workplace rights legislation that juridified individual employment relationships. Within this process, employers and their representatives, Employers’ Organizations (EOs), are generally depicted as opposing the introduction of employment law or attempting to weaken its application. Contrary to this belief, our research identified a range of other responses to ask: how and why have EO responses varied?
Design/methodology/approach
This article draws on primary qualitative and quantitative data from three projects; one examined the totality of EOs in the UK while the others examined topic-specific behaviour of EOs and other actors. The main source is the first project and its 98 interviews with representatives of EOs and related organisations between 2013 and 2017.
Findings
We demonstrate that opposition is not the only EO response to individual employment law by identifying three others: compliance, advocating for law and going beyond legally stipulated requirements by promoting voluntary standards/best practice. The article argues that there are two explanations for this pattern. One is that individual EOs possess different sets of member interests, the other relates to differences in their organizational characteristics.
Originality/value
The article makes two contributions to the literature. One is that our identification of varying responses challenges more unitary accounts emphasising neoliberal and deregulatory patterns. The other lies in our identification of causal forces not previously identified. Both combine to illustrate how the neo-liberal order is not characterised by employer consensus as to regulation.
Details
Keywords
Zayed F. Zeadat and Naif Adel Haddad
This paper comprehensively investigates the lack of youth involvement in the intricate tapestry of urban policymaking in the Jordanian context. It attempts to present and…
Abstract
Purpose
This paper comprehensively investigates the lack of youth involvement in the intricate tapestry of urban policymaking in the Jordanian context. It attempts to present and illustrate the obstacles, challenges, hindrances and complexities facing engaging youth in urban planning in Jordan. Participants aged 18–24 were the primary focus of the investigation, as Jordan's population is predominantly youthful, with approximately 70% of the population under the age of 30.
Design/methodology/approach
The research methodology adopted in this study is a mixed-methods approach, which integrates both qualitative and quantitative data collection and analytical techniques to provide a comprehensive and nuanced understanding of the research problem.
Findings
Youth involvement in Jordan's urban policymaking is limited and inconsistent. Most notably, the prevalence of adultism emerges as the predominant and most substantive impediment, exerting a considerable influence on constraining the agency of young Jordanians in shaping urban policy.
Research limitations/implications
Detailed examples can be developed to offer discerning elucidations relevant to each frame of reference.
Practical implications
A total of 12 discernible barriers emerged from a systematic deductive thematic analysis of primary data.
Originality/value
This comprehensive inquiry highlights the pervasive gaps in support for youth participation in urban policymaking within the administrative framework and across Jordanian society. Subsequent quantitative analysis was employed to strengthen the external validity of the research findings, thereby enhancing the generalizability of the qualitative insights. By employing Jordan as a case study, this paper significantly contributes to the expanding corpus of scholarly work on planning processes and practices within the Global South and the Arab world.
Details
Keywords
Informal housing stands out as a major challenge surrounding the massive reconstruction of Syrian cities, devastated by a bloody war and a terrible earthquake. The purpose of this…
Abstract
Purpose
Informal housing stands out as a major challenge surrounding the massive reconstruction of Syrian cities, devastated by a bloody war and a terrible earthquake. The purpose of this article is to assess the adequacy of the Syrian Law to adequate provide a solution to this problem.
Design/methodology/approach
With the purpose of informing the question, this paper offers a legal-institutional analysis of the informal housing phenomenon and the corresponding regulatory responses in Syria. A literature review is conducted, and functional analysis of the legal texts and their effective implementation is provided.
Findings
First, informal housing in Syria has been fostered by the existence of an erratic regulation, particularly burdened by the incoherence of passing repressive provisions against informal housing while master plans were conspicuously absent or incomplete. Second, the regulatory policy seems to be leaning toward the urban renewal option, indicating a supply-oriented housing approach that may face serious challenges due to the scarcity of capital. In this context, regulation should not underestimate any policy tools at hand (renewal and upgrading; with the contribution of public, private and cooperative sectors).
Originality/value
Although there have been several studies on informal housing in Syria, none has taken a legal institutionalist approach. Furthermore, this study offers an up-to-date account of the problem, taking into account the problematic after the 2023 earthquake and the content of Law 2/2023.
Details