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1 – 10 of 139The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their…
Abstract
Purpose
The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.
Design/methodology/approach
Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.
Findings
A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.
Research limitations/implications
A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.
Practical implications
The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.
Social implications
With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.
Originality/value
This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.
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Supeng Zheng, Yusen Xu, Haifen Lin and Yunqi Chen
Owing to dual constraints including liability of foreignness and liability of origin when emerging multinationals internationalize, they inevitably face the challenge of overseas…
Abstract
Purpose
Owing to dual constraints including liability of foreignness and liability of origin when emerging multinationals internationalize, they inevitably face the challenge of overseas legitimation. However, few studies have explored how latecomers cross the threshold of legitimacy in the dynamic context of transnational operation. The purpose of this paper is to unravel the evolution process, triggers and specific strategies of overseas legitimacy threshold crossing of emerging multinationals.
Design/methodology/approach
Through the longitudinal case study of Haier Group and Goldwind Sci & Tech Co., Ltd, this study investigates the periodical characteristics of overseas legitimacy threshold crossings and the co-evolution among critical factors influencing the legitimation process in the host country.
Findings
First, it summarizes that the legitimacy threshold in the host country experiences a sequential process from pragmatic legitimacy to normative legitimacy, and finally cognitive legitimacy. It is an inevitable choice for emerging multinational enterprises to realize and sustain legitimation from passive adaptation to active creation. Second, it reveals that the triggers for crossing the threshold of overseas legitimacy include periodically dynamic factors – international network linkage and resource system reconfiguration, as well as cross-stage spiral interaction effects. Third, it determines the specific strategies for crossing the threshold of overseas legitimacy, namely, replacement, upgrading and reconstruction of organizational identity, and reveals the important role of insisting on the country-of-origin Facebook in promoting the legitimation.
Research limitations/implications
This study enriches the legitimacy threshold crossing literature from an evolutional perspective, especially the traditional static legitimacy research. This study also reveals the key impacting factors – international network linkage and resource system reconfiguration – and their evolution process interacted with the legitimation process.
Practical implications
The emerging multinationals should break the stereotypes from developed markets in that only creating new cognitive patterns through active legitimate strategies can they truly cross the legitimacy threshold in the host country. The emerging multinationals also need to retain their own home country legitimacy traits – Facebook and balance the relation between the image of the home country and the image of host country.
Originality/value
This paper investigates the process of overseas legitimacy threshold crossing for emerging multinationals in a dynamic context of transnational operation, particularly with respect to the evolutionary role played by international network linkage and resource system reconfiguration.
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Katja Rinne-Koski and Merja Lähdesmäki
Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service…
Abstract
Purpose
Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service co-production through CBSEs obscures the traditional roles of actors, it may lead to a legitimation crisis in local service provision. In this paper, the ways CBSEs are legitimised as service providers in rural areas are addressed from the CBSE and municipality perspectives.
Design/methodology/approach
Empirical data combine interviews with CBSE representatives and open-ended national survey responses from municipality decision-makers. The data analysis is based on a qualitative content analysis to examine legitimation arguments.
Findings
Results show that unestablished legitimacy and un-institutionalised support structures for co-production models build mistrust between CBSEs and municipalities, which prevents the parties from seeing the benefits of cooperation in service production.
Research limitations/implications
The research focusses on the legitimation of CBSEs in service co-production in rural areas. As legitimation seems to be a context-specific process, future research is needed regarding other contexts.
Practical implications
Municipalities interested in the co-production of services might benefit from establishing a collaborative and responsive (rural) service policy forum that would institutionalise new models of co-production and enable better design and governance of service provision.
Originality/value
Results will give new theoretical and practical insights into the importance of legitimacy in the development of service co-production relationships.
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Berna Beyhan, Ibrahim Semih Akcomak and Dilek Cetindamar
This paper aims to understand technology-based accelerators’ legitimation efforts in an emerging entrepreneurship ecosystem.
Abstract
Purpose
This paper aims to understand technology-based accelerators’ legitimation efforts in an emerging entrepreneurship ecosystem.
Design/methodology/approach
This research is based on qualitative inductive methodology using ten Turkish technology-based accelerators.
Findings
The analysis indicates that accelerators’ legitimation efforts are shaped around crafting a distinctive identity and mobilizing allies around this identity; and establishing new collaborations to enable collective action. Further, the authors observe two types of technology-based accelerators, namely, “deal flow makers” and “welfare stimulators” in Turkey. These variations among accelerators affect how they build their legitimacy. Different types of accelerators make alliances with different actors in the entrepreneurship ecosystem. Accelerators take collective action to build a collective identity and simultaneously imply how they are distinguished from other organizations in the same category and the ones in the old category.
Originality/value
This study presents a framework to understand how accelerators use strategies and actions to legitimize themselves as new organizations and advocate new norms, values and routines in an emerging entrepreneurship ecosystem. The framework also highlights how different accelerators support legitimacy building by managing the judgments of diverse audiences and increasing the variety of resources these audiences provide to the ecosystem.
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Thayla Zomer, Andy Neely and Paulo Savaget
How organisations interact with and respond to environmental pressures has been a long-term interest of organisational scholars. Still, it remains an under-theorised phenomenon…
Abstract
Purpose
How organisations interact with and respond to environmental pressures has been a long-term interest of organisational scholars. Still, it remains an under-theorised phenomenon from a project perspective. So far, there is limited understanding of how projects, which are composed by a constellation of organisations, “respond” to institutional pressures that are exerted on them. This research takes the perspective of projects as adopters/implementers of institutional pressures and analyses how they interact with, and respond to, such pressures. More specifically, this research explores how construction projects respond to the pressure of a Building Information Modelling (BIM) mandate.
Design/methodology/approach
Multiple in-depth case studies were conducted to explore the practical implementation of a BIM mandate in the UK and understand how the construction projects responded to the coercive pressures to implement a new policy mandate for process digitalisation. Multiple sources were employed for data collection and the data were analysed inductively. The findings identify a hybrid response comprising four distinct ways that projects might respond to an institutional pressure.
Findings
We find that projects decouple both from the content and from the intended purpose of a policy, i.e. there are two variance of a policy-practice decoupling phenomenon in projects. The findings also reveal the underlying conditions leading to decoupling.
Originality/value
We advance decoupling literature so that it better applies to the temporary, distributed and interdependent work conducted via projects. Second, we define decoupling in projects as a provisional and fragmented process of wayfinding through heterogeneous institutional spaces, and discuss the potential policy-practice assemblages in projects, influenced by how, if and when project members' activities decouple from the many and often contradicting institutional pressures they face. Third, we discuss how the qualitatively different forms of decoupling that we identified in our work may act as part of a legitimation process in ambiguous situations whereby projects might share a resemblance of conformity with institutional pressures when they are de facto only partially conforming to them.
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Yoritoshi Hara and Hitoshi Iwashita
This study aims to examine how companies persuaded their employees to be present at offices during the COVID-19 pandemic and how remote and non-remote work practices affected…
Abstract
Purpose
This study aims to examine how companies persuaded their employees to be present at offices during the COVID-19 pandemic and how remote and non-remote work practices affected employee performance.
Design/methodology/approach
Firm strategies are assumed to follow the principles of legitimacy and efficiency. However, these principles are often contradictory and incompatible. This study explored how companies legitimized non-remote work during the pandemic in Japan, and how in-person work practices affected individual employee productivity. The authors conducted a survey in the country, and the collected data was quantitatively analyzed.
Findings
On the basis of our empirical study on institutional work providing rationales for maintaining existing business practices, the authors found that Japanese companies often used institutional logics that included the inevitability of employees’ obedience to company policy, the lack of employees’ digital resources at home and the necessity of face-to-face customer dealing to legitimize their non-adoption of telework, even amid the emergency. The findings also indicate that the adoption of in-person work was negatively related to individual employee performance.
Originality/value
The current study aims to make a theoretical contribution to the literature on institutional maintenance and institutional work, which, till now, has only focused on institutional change rather than institutional maintenance. Second, few studies have empirically investigated the contradiction between legitimacy and efficiency, although the literature on organizational legitimacy assumes that individuals and organizations are not always rational.
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Md. Saiful Alam and Dewan Mahboob Hossain
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in…
Abstract
Purpose
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.
Design/methodology/approach
To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.
Findings
It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.
Originality/value
The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.
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Margit Malmmose and Mai Skjøtt Linneberg
The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate…
Abstract
Purpose
The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.
Design/methodology/approach
Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.
Findings
The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.
Originality/value
Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.
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Ana-Maria Parente-Laverde, Laura Rojas-DeFrancisco and Izaias Martins
Reputation transfer between countries and companies, and its impact on the internationalization process of organizations is an emerging topic in the international business and…
Abstract
Purpose
Reputation transfer between countries and companies, and its impact on the internationalization process of organizations is an emerging topic in the international business and marketing field. Using the resource-based view (RBV) and institutional theory as a theoretical framework, this study aims to describe the relationship between Colombia's reputation and its companies' perception from the perspective of the food and software industries.
Design/methodology/approach
This qualitative, exploratory and descriptive study is based on data collected through the application of 24 interviews with experts and Colombian and global company's leaders. An analysis of the concepts, categories and relationships was conducted, followed by thick descriptions.
Findings
There is reputation transfer between countries and organizations in the following cases: (1) during initial stages of the internationalization process, (2) within companies and industries that share values with the country of origin perceptions and (3) when the country of origin institutional context leverages the reputation transfer between companies and countries.
Research limitations/implications
It contributes to the field by helping to the conceptualization of the process and adding important elements to the transfer process, such as actors and values, especially in country repositioning cases.
Practical implications
The study provides inputs to policymakers for the creation of the country brand and the management of country image, and to businesses in their corporate image and reputation strategies.
Originality/value
The uniqueness of this paper is based on the analysis of reputation transfer in an emerging country that is repositioning its image and reputation.
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Salwa Bin Idrees, Syed Musa Alhabshi, Ashurov Sharofiddin and Anwar Hasan Abdullah Othman
The purpose of this study is to frame the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions as the main actors…
Abstract
Purpose
The purpose of this study is to frame the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions as the main actors in the organisational field. More precisely, Libyan commercial banks have been identified as empirical evidence, to identify constraints of the institutional environment governing the behaviour and decision-making of commercial banks, when adopting Islamic financial transactions.
Design/methodology/approach
A questionnaire has been designed for 14 Libyan commercial banks which is distributed to the Board of Directors, managers, directors of departments, and personnel. The exploratory factor analysis (EFA) and the measurement model by using the first-order and second-order confirmatory factor analysis (CFA) have been applied as essential steps to embody the conceptual framework and test the research hypotheses.
Findings
The results of the EFA indicated sufficient correlation among the dimensions of the external environment. The CFA supported this study’s hypotheses. The modelling showed that the cultural-cognitive, normative and regulative dimensions are institutional constraints impeding Libyan commercial banks’ adoption of Islamic financial transactions. Interestingly, the findings of the CFA align with the EFA findings in supporting the conceptual framework of the research. They portrayed that the cultural-cognitive dimension has been identified by explicit and implicit cognition.
Originality/value
This study systematically embodies the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions, as the main factors in the organisational field to be conceptually rich lenses to investigate social considerations to reinforce institutional thought broadly. The results of this study were consistent with extant Islamic financial literature, reflecting symmetry and similarity across commercial banks, particularly at the first stage of adopting Islamic financial transactions.
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