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Open Access
Article
Publication date: 29 November 2023

Alessandra Kulik and Michael Dobler

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s…

1066

Abstract

Purpose

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Design/methodology/approach

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Findings

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

Practical implications

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

Social implications

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

Originality/value

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 25 January 2010

Olawale O. Ogunsemi, Francis A. Oluwole, Festus Abasiubong, Adebayo R. Erinfolami, Olufemi E. Amoran, Adekunle J. Ariba, Christopher O. Alebiosu and Michael O. Olatawura

Mental disorders lead to difficulties in social, occupational and marital relations. Failure to detect mental disorder denies patients potentially effective treatment. This study…

Abstract

Mental disorders lead to difficulties in social, occupational and marital relations. Failure to detect mental disorder denies patients potentially effective treatment. This study aimed to assess the prevalence and nature of mental disorders at the primary care settings and the recognition of these disorders by the attending physicians. Over a period of eight weeks, consecutive and consenting patients who attended three randomly selected primary health care facilities in Sagamu Local Government Area of Ogun state were recruited and administered a questionnaire that included a socio-demographic section and Patient Health Questionnaire (PHQ). A total of 412 subjects took part in the study. Subject age ranged from 18-90 years with a mean age of 52.50±21.08 years. One hundred and seventy-six (42.7%) of the subjects were males. A total of 120 (29.1%) of the subjects had depressive disorder, 100 (24.3%) had anxiety disorder, 196 (47.6%) somatoform disorder and 104 (25.2%) met the criteria for an alcohol related problem. The PHC physicians were only able to diagnose disorders relating to mental health in 52 (12.6%) of the subjects. Health and work situations accounted for more than three-quarters of the causes of stress experienced by the subjects. We conclude that there is a high prevalence of mental disorders among patients seen in primary care settings and that a significant proportion of them are not recognized by the primary care physicians. Stress relating to health, work and financial problems is common among primary health care attendees. Physicians in primary health care should be alert to the possibility and the impact of undetected psychiatric morbidity.

Details

Mental Illness, vol. 2 no. 1
Type: Research Article
ISSN: 2036-7465

Keywords

Open Access
Article
Publication date: 20 October 2023

Usman Musa, Mastura Jaafar and Faraziera Mohd Raslim

This study attempts to examine the factors that influence user intention to adopt e-procurement in the Nigerian public sector.

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Abstract

Purpose

This study attempts to examine the factors that influence user intention to adopt e-procurement in the Nigerian public sector.

Design/methodology/approach

A well-structured questionnaire was used to collect primary data from 278 procurement and information technology (IT) departments’ officials of key federal government ministries and agencies. The technology acceptance model (TAM) model was adopted and extended with security-related factors, namely perceived trust and perceived security. A partial least squares-structural equation modelling (PLS-SEM) approach was used to test and validate the model.

Findings

The results indicated that perceived usefulness is the best predictor of users’ intention to adopt e-procurement, followed by perceived security and perceived trust. In contrast, however, perceived ease of use was found to have a significant negative effect on the intention to adopt e-procurement.

Originality/value

This study is among the first in the Nigerian public sector context to evaluate users’ perceptions on e-procurement adoption with the use of a distinctive research model (TAM). The study's findings contribute to a better understanding of the factors influencing the adoption of e-procurement in the Nigerian public sector.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Book part
Publication date: 21 July 2023

Peggy Ann Spitzer

Abstract

Details

Empowering Female Climate Change Activists in the Global South: The Path Toward Environmental Social Justice
Type: Book
ISBN: 978-1-80382-919-7

Open Access
Article
Publication date: 30 January 2023

Divine Tuinese Novieto, Frank Kulor, Michael Wellington Apprey and Elom Ayeke

The main goal of this study was to determine how students at Ho Technical University (HTU) viewed green construction approaches and the benefits green buildings may provide to…

1893

Abstract

Purpose

The main goal of this study was to determine how students at Ho Technical University (HTU) viewed green construction approaches and the benefits green buildings may provide to Ghana's tertiary institutions to enhance quality of life.

Design/methodology/approach

The institution's 350 participants were chosen using a random selection method. A standardised questionnaire was used to gather data, which was analysed using SPSS v.20 and presented in tables using descriptive statistics such as Likert scale analysis, weighted mean and relative importance index (RII).

Findings

The study revealed that awareness of the green building principle is comparatively low amongst the survey participants. Participants agree that the University's green building adoption is high. Students cited decreased utility expenses, improved occupant productivity and cheaper operational costs as important benefits of green construction. Students' thoughts on hurdles to implementing green construction ideas at the University were the enormous price tag of green building technology (RII = 0.89), ignorance of demonstration projects and ignorance of information on green building principles (RII = 0.81).

Originality/value

This is one of the first papers to study Ghanaian students' views on green buildings. This study adds to our understanding of students' thoughts on green building ideas. In addition, it sheds insight into their present awareness, which can help the university administration in Ghana design new paths for green building implementation.

Details

Frontiers in Engineering and Built Environment, vol. 3 no. 2
Type: Research Article
ISSN: 2634-2499

Keywords

Open Access
Article
Publication date: 10 March 2022

Opeoluwa Israel Akinradewo, Clinton Ohis Aigbavboa, David John Edwards and Ayodeji Emmanuel Oke

Blockchain technology is one of the emerging innovative technologies making waves globally, and it has been adjudged to have the capability to transform businesses. With the…

1725

Abstract

Purpose

Blockchain technology is one of the emerging innovative technologies making waves globally, and it has been adjudged to have the capability to transform businesses. With the different capabilities of the technology, such as immutability of information and decentralisation of authority attributes, the built environment is slow in its adoption. This study aims to explore the barriers to the implementation of blockchain technology in the construction using a principal component analysis (PCA) approach.

Design/methodology/approach

This research took a post-positivist philosophical stance, which informed a quantitative research approach through a questionnaire survey. From the South African built environment and information technology sector, 79 respondents were drawn through a snowballing sampling technique. The built environment professionals include architect, construction project manager, construction manager, quantity surveyor and engineer. Retrieved data were screened and analysed by adopting the descriptive analysis and PCA while Cronbach alpha evaluated the reliability. Also, Kruskal–Wallis H non-parametric test was used to determine the differences in the opinion of the respondent groups.

Findings

The analysis revealed that all the identified barriers ranked above the average mean with lack of clarity, scalability risks and lack of skills or knowledge ranking top three. PCA clustered the identified barriers into three components: organisational barriers, social barriers and technological barriers.

Research limitations/implications

This study was carried out in the Gauteng province of South Africa, leaving out other provinces due to accessibility, cost and time constraints.

Practical implications

Built environment organisations need to be kept abreast of the capabilities of blockchain technology as the major barrier observed was the lack of clarity of blockchain technology. Also, the technological barriers identified from this study need to be addressed by information technology experts to give consumers the desired value for money in implementing blockchain technology for the built environment.

Originality/value

The blockchain technology capabilities are incomparable to any other invention thus far. Therefore, it is very important that the numerous stakeholders in the built environment be made aware of the blockchain technology capabilities while formulating a solution to the identified barriers. This will aid its implementation in the built environment and help the industry measure up with its counterparts.

Details

Journal of Engineering, Design and Technology, vol. 20 no. 4
Type: Research Article
ISSN: 1726-0531

Keywords

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