Search results
1 – 10 of 29This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the…
Abstract
This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the Australian context. Two key issues in the Australian context are, firstly, state and territory-level variations within a federal political structure, and secondly, disproportionate Indigenous imprisonment and community sanction rates and the generally destructive impact of the criminal legal system on Indigenous communities and peoples. The chapter argues that developing a better agonistic politics around community sanctions requires descending from the broad level of historical and sociological analysis to examine state and territory-level variations in judicial and correctional structures, histories and cultures. Further, that Australian community sanctions cannot be understood without a primary focus on the differences between Indigenous and non-Indigenous rates, experiences and meaning. The key to addressing the destructive impact of criminal legal processes and practices on Indigenous peoples lies in developing Indigenous governance, empowerment, self-determination, sovereignty and nation-building. Two recent developments promoting Indigenous governance are examined: the Uluru Statement from the Heart and Justice Reinvestment projects initiated by First Nations communities, highlighting the importance of activism, contest and struggle by community organisations.
Details
Keywords
Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini and Elisabetta Magnaghi
This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance…
Abstract
Purpose
This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.
Design/methodology/approach
The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.
Findings
The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).
Originality/value
This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.
Details
Keywords
Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay
This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors…
Abstract
Purpose
This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six capitals (6Cs) have been integrated into disclosures on value creation.
Design/methodology/approach
The IR framework’s value creation model focuses on six content elements and three guiding principles. Hence, the present analysis combines content analysis with quantitative measures in the form of a bespoke Integrated Disclosure Index. The index measures the level of integration found in the disclosures instead of the mere presence or absence of mentioned capitals, content elements and guiding principles in isolation. The present sample comprised the 2016 integrated/sustainability reports for 184 listed companies sourced from the Integrated Reporting Examples Database.
Findings
The 6Cs are well disclosed in form but only partially disclosed in substance. Further, overall levels of integration between the capitals, the content elements and the guiding principles are higher than average. Disclosures on materiality, business models and stakeholder relationships are somewhat lacking, as are the related medium- and long-term disclosures on outlook.
Practical implications
The paper contributes to the academic debate on IR by building a case for holistically assessing the substance of integrated reports. Considering that the IR value creation model can underpin and align with the 17 UN sustainable development goals, the authors show how the fundamental concept of the 6Cs sustaining value creation is understood and implemented differently across the various elements and principles of the IR framework.
Social implications
This research also provides guidance for overcoming some of the practical hurdles associated with assessing the quality of reports because the authors provide tools for spotlighting the substance of disclosures over their form.
Originality/value
This paper delves into the substance of integrated reports by assessing how well the 6Cs have been integrated into disclosures on the content elements and guiding principles of the IR framework. In contrast to previous IR research that has mainly analysed capital, elements and principles in isolation, the authors develop an index assessing the integration of these three fundamental concepts of IR.
Details
Keywords
Sandeep Jagani, Xiyue Deng, Paul C. Hong and Narges Mashhadi Nejad
This paper examines the role of a sustainability business model in clarifying a firm's sustainability value articulation (SVA) to achieve sustainability outcomes and examining the…
Abstract
Purpose
This paper examines the role of a sustainability business model in clarifying a firm's sustainability value articulation (SVA) to achieve sustainability outcomes and examining the moderating role of supplier involvement practices SIP and technology systems integration (TSI) in attaining sustainability outcomes.
Design/methodology/approach
Drawing upon the foundational principles of business model innovation, specifically articulation and implementation, the authors formulated a theoretical construct and empirically validate it through analysis of data collected from 692 manufacturing firms dispersed across 23 countries.
Findings
The research shows that focusing on SVA significantly improves how a company implements sustainability efforts internally (ISI) and externally (ESI), leading to better social and environmental outcomes. It also highlights that SIP improve the relationship between SVA, ESI and ISI. Similarly, TSI boosts the effect of internal and external sustainability efforts on both social (SOP) and environmental performance (EnP).
Research limitations/implications
While acknowledging the inherent constraints of survey-based research methodologies, this study offers a theoretical and verified approach for manufacturers to achieve comprehensive sustainability. It emphasizes the need for clear, actionable sustainability goals that can be met through both internal operations and external partnerships.
Practical implications
This study clarifies how manufacturers can implement sustainable business models, emphasizing the importance of clear sustainability goals and initiatives both within and outside the company. It highlights the dual aspects of supplier engagement through operational tactics (ESI) and strategic collaborations (SIP).
Social implications
This study reveals a thrilling truth: when companies champion clear sustainability goals, they unlock powerful strategies that revolutionize practices within their walls and in their external dealings. It is not just about going green; it is about weaving financial prosperity, social responsibility and environmental stewardship into the very fabric of their business models. But there is more – by cleverly engaging suppliers and harnessing cutting-edge technology, companies are not just participants in the green revolution; they are leading it, crafting a world where business thrives alongside the planet and its people.
Originality/value
This research stands out for its empirical analysis of how manufacturing firms implement sustainability innovations at the plant level, an area previously underexplored despite extensive theoretical work on sustainability-centric business models.
Details
Keywords
Cristiano Busco, Fabrizio Granà and Maria Federica Izzo
Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively…
Abstract
Purpose
Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose.
Design/methodology/approach
By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports engages managers in a recursive process of knowledge construction, interrogation, reflection and speculation on what sustainable value creation means. The authors articulate the theoretical framework by developing a longitudinal field study in International Fashion Company, a medium-sized company operating in the fashion industry.
Findings
This research shows that accounting and reporting visualisations do not only contribute to creating unclear and often contradicting representations of organisations’ sustainable performance but, at the same time, “open up” and support managers’ unfolding search for “sustainable value” by reducing its unknown meaning into known and understandable categories. The inconsistencies and imperfections that accounting and reporting visualisations leave constitute the conditions of possibility for the interrogation of the unknown to happen in practice, thus augmenting managers’ questioning, reflections and speculation on what sustainable value means.
Originality/value
This study shows that accounting and reporting visualisations can represent good practices (the authors are not saying a “solution”) through which managers can re-appreciate the complexities of measuring and defining something that is intrinsically unknown and unknowable, especially in contexts where best practices have not yet consolidated into a norm. Topics such as climate change and sustainable development are out there and cannot be ignored, cannot be reduced through persuasive accounts and, therefore, need to be embraced.
Details
Keywords
The US platelet supply is almost exclusively dependent on apheresis donors who are “aging out.” As a result, blood centers and hospitals have been experiencing spot shortages and…
Abstract
Purpose
The US platelet supply is almost exclusively dependent on apheresis donors who are “aging out.” As a result, blood centers and hospitals have been experiencing spot shortages and have resorted to transfusing low-dose platelets. This paper explores using whole blood–derived platelets (WB-PLTs) to supplement the apheresis platelet (APH-PLT) supply.
Design/methodology/approach
This paper reviews the history leading to the current state of the US platelet supply and includes the impact of recent events such as the COVID-19 pandemic and the implementation of the US Food and Drug Administration (FDA)-mandated bacterial mitigation strategies.
Findings
WB-PLTs represent a viable source of platelets that can be used to supplement the APH-PLT supply. Whole blood automation represents a new methodology to more easily prepare WB-PLTs. Advances in donor testing and screening as well as pre-storage leukoreduction have improved the safety of WB-PLTs to the same level as APH-PLTs. Blood services in the US and abroad transfuse WB-PLTs interchangeably in all patient populations.
Originality/value
This paper highlights how the US blood industry is essentially “sole-sourced” in terms of APH-PLTs. In this post-COVID-19 period, when most industries are building redundancies in their supply chains, blood centers should consider WB-PLTs as an additional source of platelets to bolster the US platelet supply.
Details
Keywords
Andrew Ebekozien, Clinton Aigbavboa, Mohamad Shaharudin Samsurijan, Godspower C. Amadi and Okechukwu Dominic Saviour Duru
In most developing countries, indigenous emerging construction contractors (ECCs) face severe problems of not adopting a project management framework (PMF) in their business…
Abstract
Purpose
In most developing countries, indigenous emerging construction contractors (ECCs) face severe problems of not adopting a project management framework (PMF) in their business activities. It has increased their business risk and threatened their sustainability. Studies showed that government policy support (GPS) helps mitigate business risks. Thus, there is a paucity of literature concerning GPS on emerging Nigerian construction contractors' business sustainability. Therefore, the paper aims to investigate the moderating effect of GPS on the relationship between PMF and ECCs in Nigeria.
Design/methodology/approach
SmartPLS was used to analyse the collected data from the useable 310 questionnaires retrieved from respondents in Abuja and Lagos, Nigeria. Systems Theory was used to support the developed framework.
Findings
Findings show that government policy support significantly moderates the relationships between PMF and ECCs in the Nigerian construction sector. It implies that the study's results offer more understanding regarding issues affecting construction entrepreneurs' sustainable business cycle via applying PMF to mitigate business sustainable associated risks.
Practical implications
The study will stir Nigeria's ECCs and policymakers to promote construction business sustainability for a new entrepreneur, emphasising business risk management via PMF and GPS to enhance the sustainable business cycle.
Originality/value
The research (PMF and GPS) is strategies to enhance ECCs business sustainability in the Nigerian construction sector and other developing countries with similar political and economic attributes. Besides the study guiding old and intending ECCs and policymakers in the developing countries industries, it would contribute to bridge the theoretical gap regarding PMF and ECC, especially ECCs in developing countries with similar business sustainability issues.
Details
Keywords
Farrat Outmane, Hajji Zouhair and Benabdallah Hamza
To achieve sustainable development objectives, managers are encouraged to implement best practices in corporate social and environmental responsibility within their…
Abstract
To achieve sustainable development objectives, managers are encouraged to implement best practices in corporate social and environmental responsibility within their establishments. The main objective of this chapter is to assess the quality of environmental, social, and governance (ESG) communication for Moroccan financial institutions. This chapter is devoted to the content analysis of the annual reports of 14 financial institutions listed in Morocco regarding ESG strategies between 2017 and 2021. The reference assessment tool we used is the Global Reporting Initiative (GRI) standards (2016), based on six principles. Each principle contains requirements and guidance on how to apply it. These principles are summarized in the following: Accuracy, Balance, Clarity, Comparability, Reliability, and Timeliness. The sample is composed of 14 financial institutions listed on the Casablanca Stock Exchange. After checking the content of the annual reports of listed Moroccan financial institutions, we detected several shortcomings in Corporate Social Responsibility (CSR) reporting behavior. Companies avoid disclosing information about negative events and performance. We saw this as a bad sign for stakeholders. The results showed a significant gap between the GRI standards and the content of the annual reports. These weaknesses mainly concern accuracy, comparability, and, timeliness, hence the need to carry out corrective measures to improve the quality of ESG practices within Moroccan financial institutions. One of the limitations of this research is its focus on financial institutions. However, it is possible to broaden the scope of the research by assessing the quality of ESG communication for nonfinancial companies.
Details
Keywords
Alireza Moghayedi, Kathy Michell, Dylan Hübner, Karen Le Jeune and Mark Massyn
This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their…
Abstract
Purpose
This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their impact on the circular economy (CE) in achieving net-zero carbon goals. While there has been extensive literature on green building technologies, there is limited research on the barriers and drivers of using GMT in SEBs, as well as their impact on the circular economy (CE) in achieving net-zero carbon goals.
Design/methodology/approach
This study adopts an interpretivist approach with an ontological basis, using an overarching case study of a SEB at the University of Cape Town (UCT). Semistructured interviews were conducted with executive UCT management, and a field survey of a UCT supportive education building was performed.
Findings
At UCT, multiple GMTs have been installed across various buildings to enhance monitoring and management of water and energy consumption. Moreover, initiatives to positively influence student behavior, such as water and energy-saving campaigns around UCT premises, have been introduced. The findings further indicate that UCT has recently emphasized the implementation of GMTs, resulting in improved resource efficiency, CE practices and progress toward achieving net-zero carbon targets for supportive education buildings and the university as a whole.
Originality/value
This research highlights the positive impact of GMTs on a SEB’s CE and net-zero carbon operations. As a result, facility managers should consider incorporating GMTs when planning the development or refurbishment of SEBs.
Details
Keywords
Recognizing, tracking and providing mechanisms for sharing an individual's comprehensive record of learning is necessary and essential for both her agency over and ability to…
Abstract
Purpose
Recognizing, tracking and providing mechanisms for sharing an individual's comprehensive record of learning is necessary and essential for both her agency over and ability to manage sharing her qualifications with parties whom she desires to be aware of her learning record. In doing so, she may capture and present degrees, certifications, microcredentials or badges representing varying levels of knowledge, skill and abilities (KSAs) achieved in both formal and informal educational experiences. This paper aims to discuss the aforementioned ideas.
Design/methodology/approach
In the USA, competency frameworks are gaining more solid footing with both higher education institutions and employers as both move to address the changing landscape of education-to-work preparation and the relationships that exist between them. The need to support lifelong learning and the various pathways that individuals traverse in and out of educational pursuits and the workforce require a more personalized approach.
Findings
This paper will discuss the drivers of the newfound traction of competency frameworks among higher education and employers within the USA, present examples of the frameworks and how they are being applied to address the common interests of educators, employers and the learner/earners, and explain the role badges and microcredentials play in capturing and recognizing the broad spectrum of learning, skills and competencies achieved by an individual throughout the lifelong learning journey.
Originality/value
The digital badging taxonomy and concept of using badges as a representation of a unit of competency, both introduced in this paper, provide a unique strategy for contextualizing the relationship between levels of cognitive domain recognized in academic settings and the language of KSAs used by employers.
Details
Keywords
- Alternative credential
- Badging ecosystem
- Certificate
- Competency
- Competency-based education (CBE)
- Competency framework
- Comprehensive learner record (CLR)
- Credential
- Digital badge
- Digital badge taxonomy
- Digital credential
- Macrocredential
- Meta badge
- Microcredential
- Nanodegree
- Open badge
- Learning pathways
- Stackable credential
- Uber badge
- Verifiable credential
- Verifiable presentation