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Open Access
Article
Publication date: 12 July 2023

Gideon Jojo Amos

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their…

1496

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.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 19 October 2023

Łukasz Kurowski and Paweł Smaga

Financial stability has become a focal point for central banks since the global financial crisis. However, the optimal mix between monetary and financial stability policies

Abstract

Purpose

Financial stability has become a focal point for central banks since the global financial crisis. However, the optimal mix between monetary and financial stability policies remains unclear. In this study, the “soft” approach to such policy mix was tested – how often monetary policy (in inflation reports) analyses financial stability issues. This paper aims to discuss the aforementioned objective.

Design/methodology/approach

A total of 648 inflation reports published by 11 central banks from post-communist countries in 1998-2019 were reviewed using a text-mining method.

Findings

Results show that financial stability topics (mainly cyclical aspects of systemic risk) on average account for only 2%of inflation reports’ content. Although this share has grown somewhat since the global financial crisis (in CZ, HU and PL), it still remains at a low level. Thus, not enough evidence was found on the use of a “soft” policy mix in post-communist countries.

Practical implications

Given the strong interactions between price and financial stability, this paper emphasizes the need to increase the attention of monetary policymakers to financial stability issues.

Originality/value

The study combines two research areas, i.e. monetary policy and modern text mining techniques on a sample of post-communist countries, something which to the best of the authors’ knowledge has not been sufficiently explored in the literature before.

Details

Central European Management Journal, vol. 32 no. 1
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 5 December 2023

Franklin Nantui Mabe, Seiba Issifu and Camillus Abawiera Wongnaa

In Ghana, legal and illegal artisanal small-scale mining (ASM) activities have attracted the attention of the general populace and academia with varied opinions. This study…

Abstract

Purpose

In Ghana, legal and illegal artisanal small-scale mining (ASM) activities have attracted the attention of the general populace and academia with varied opinions. This study examined how adopting the coping strategies for ASM operations affected the welfare of farm households.

Design/methodology/approach

Primary data were solicited from respondents using a semi-structured questionnaire. This paper used the endogenous treatment effect model to quantitatively estimate whether or not farmers who adopt coping strategies for activities of ASM have improved or deteriorated welfare.

Findings

The results revealed that households adopted coping strategies such as diversification, social networking, land reclamation, borrowing, dependence on the market for food and resettlement in other communities. The endogenous treatment effect model results show that households that adopted land reclamation and social networking had improved welfare regarding consumption expenditure and food security compared to non-adopters. Conversely, diversification was associated with lower consumption expenditures and high food insecurity among adopters.

Practical implications

This paper recommends that farm households in mining communities form cooperatives and farmer-based organizations to ensure improved access to joint resources for enhanced capacity to cope with ASM-induced shocks. There is a need for government and civil society organizations to encourage and support land reclamation measures.

Originality/value

This paper covers a broader perspective and deploys more than one welfare proxy, which has not been considered before in previous studies.

Details

Journal of Economics and Development, vol. 26 no. 1
Type: Research Article
ISSN: 1859-0020

Keywords

Open Access
Article
Publication date: 22 September 2021

De-Graft Owusu-Manu, David Mensah Sackey, Dickson Osei-Asibey, Rachelle Kyerewah Agyapong and David John Edwards

The purpose of the study is to investigate the challenges in improving women's energy access, rights and equitable sustainable development from a Ghanaian perspective.

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Abstract

Purpose

The purpose of the study is to investigate the challenges in improving women's energy access, rights and equitable sustainable development from a Ghanaian perspective.

Design/methodology/approach

The research utilizes a mixed method. A qualitative in-depth exploratory design was chosen to understand how gender is mainstreamed within Ghana's energy sector. This included semi-structured interviews with key managers, experience policy experts and focus groups. The semi-structured interviews were analyzed using thematic content analysis (TCA).

Findings

The study reveals that the National Energy Policy of 2010, as the main energy policy regulating the energy sector in Ghana, does make provision for gender equality, safety especially women, in line with Ghana's sustainable development goals. The energy policy aims to empower women and create gender parity in the sector. Nevertheless, the study also found major challenges to gender mainstreaming in the energy sector, including poor analysis in formulating energy policies, inadequate financial resources, and poor monitoring and evaluation.

Originality/value

The paper exposes gender equity challenges associated with the energy sector in Ghana. It also offers a new policy angle which connects gender mainstreaming to sustainable development. The research describes how women are included in developing energy policies and in addressing gender challenges in the energy sector.

Details

Ecofeminism and Climate Change, vol. 3 no. 1
Type: Research Article
ISSN: 2633-4062

Keywords

Open Access
Article
Publication date: 28 June 2023

Vladimirs Reiskarts and Konstantins Savenkovs

This study aims to explore the need for highly technological complexes for control and monitoring, as well as, new concepts and methodologies for maritime resource exploration and…

Abstract

Purpose

This study aims to explore the need for highly technological complexes for control and monitoring, as well as, new concepts and methodologies for maritime resource exploration and exploitation, which are in great demand nowadays.

Design/methodology/approach

This paper provides an analysis of demand, means of creation and development of the methodology and infrastructure for global monitoring, pollution control and supervision of smart systems for activities in exploration, future resource exploitation in deep-water and coastal areas based on Smarthub architecture, Unmanned Aircraft System (UAS), Continuous Acquisition and Life-Cycle Support (CALS) and Blockchain technologies.

Findings

Observational, experimental, simulation, derivational, hybrid descriptive and analytical models, as well as, surrogate models were created, analyzed and implemented for assigned tasks realization. Concept of distributed system for marine environmental monitoring, control and supervising as pilot technology in the context of Technology Readiness Levels (TRL) 3–5 was designed and evaluated.

Originality/value

The activities described in this article should be realized in the design and development of a complex, reliable, robust and sustainable monitoring and inspection system for the control and evaluation of the impact and risk assessment of the exploration and future exploitation of maritime resources.

Details

Marine Economics and Management, vol. 6 no. 1
Type: Research Article
ISSN: 2516-158X

Keywords

Open Access
Article
Publication date: 15 August 2022

Aya Khaled Youssef Sayed Mohamed, Dagmar Auer, Daniel Hofer and Josef Küng

Authorization and access control have been a topic of research for several decades. However, existing definitions are inconsistent and even contradicting each other. Furthermore…

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Abstract

Purpose

Authorization and access control have been a topic of research for several decades. However, existing definitions are inconsistent and even contradicting each other. Furthermore, there are numerous access control models and even more have recently evolved to conform with the challenging requirements of resource protection. That makes it hard to classify the models and decide for an appropriate one satisfying security needs. Therefore, this study aims to guide through the plenty of access control models in the current state of the art besides this opaque accumulation of terms meaning and how they are related.

Design/methodology/approach

This study follows the systematic literature review approach to investigate current research regarding access control models and illustrate the findings of the conducted review. To provide a detailed understanding of the topic, this study identified the need for an additional study on the terms related to the domain of authorization and access control.

Findings

The authors’ research results in this paper are the distinction between authorization and access control with respect to definition, strategies, and models in addition to the classification schema. This study provides a comprehensive overview of existing models and an analysis according to the proposed five classes of access control models.

Originality/value

Based on the authors’ definitions of authorization and access control along with their related terms, i.e. authorization strategy, model and policy as well as access control model and mechanism, this study gives an overview of authorization strategies and propose a classification of access control models providing examples for each category. In contrast to other comparative studies, this study discusses more access control models, including the conventional state-of-the-art models and novel ones. This study also summarizes each of the literature works after selecting the relevant ones focusing on the database system domain or providing a survey, a classification or evaluation criteria of access control models. Additionally, the introduced categories of models are analyzed with respect to various criteria that are partly selected from the standard access control system evaluation metrics by the National Institute of Standards and Technology.

Details

International Journal of Web Information Systems, vol. 18 no. 2/3
Type: Research Article
ISSN: 1744-0084

Keywords

Open Access
Article
Publication date: 12 May 2023

Wilbroad Aryatwijuka, Ruth Nyiramahoro, Asaph Katarangi, Frederick Nsambu Kijjambu and Aloysius Rukundo

Background: The study focuses on the challenges encountered during the distribution of food and face-mask items during the first COVID-19 lock-down by various relief supply chain…

Abstract

Background: The study focuses on the challenges encountered during the distribution of food and face-mask items during the first COVID-19 lock-down by various relief supply chain actors.

Methods: Data were collected from forty (40) relief actors through online (via Zoom and telephones) and face-to-face interviews, between January 2021 to March 2021. Data was coded based on per-determined themes after which it was further processed using Atlas ti. v7.57 to generate patterns.

Results: The study established challenges related to needs identification, procurement, warehousing, transportation, handling, beneficiary verification, and last-mile distribution. Additionally, the media and politics coupled with the emergence of new actors and governance issues were part of the challenges identified.

Conclusions: The identified challenges were internal and external to the relief supply chain; hence actors could have control over some while others were beyond their control. The findings could inform practitioners and policymakers on what challenges are likely to affect their operations, especially during a pandemic, and design appropriate coping mechanisms.

Details

Emerald Open Research, vol. 1 no. 2
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 17 November 2023

Temitope Abraham Ajayi

This study aims to investigate the effects of mineral rents, conflict and population growth on countries' growth, with a specific interest in 13 selected economies in Sub-Saharan…

Abstract

Purpose

This study aims to investigate the effects of mineral rents, conflict and population growth on countries' growth, with a specific interest in 13 selected economies in Sub-Saharan Africa.

Design/methodology/approach

This paper uses a combination of research methods: the pooled ordinary least squares (OLS), the fixed effect and the system generalized method of moment (GMM). The consistent estimator (system GMM), which provides the paper's empirical findings, remedies the inherent endogeneity bias in the model formulation. The utilized panel dataset for the study spans from 1980 to 2022.

Findings

The study suggests that mineral rents positively affect countries' growth by about 0.407 percentage points in the short run. The study further demonstrates the long-run negative impacts of population growth rates and prevalence of civil war on economic growth. The empirical work of the study reveals that an increase in the number of international borders within the group promotes mineral conflicts, which impedes economic growth. Evidence from the specification tests performed in the study confirmed the validity of the empirical results.

Social implications

Mineral rents, if well managed and conditioned on good institutions, are a blessing to an economy, contrary to the assumptions that mineral resources are a curse. The utilization of mineral rents in Sub-Saharan Africa for economic growth depends on several factors, notably the level of mineral conflicts, population growth rates, institutional factors and the ability to contain civil war, among others.

Originality/value

This study is the first attempt in the post-coronavirus disease 2019 (COVID-19) era to revisit the investigation of the impacts of mineral rents, conflict and population growth rates on the countries' growth while controlling for the potential implications of the qualities of institutions. One of the significant contributions of the study is the identification of high population growth rates as one of the primary drivers of mineral conflicts that impede economic growth in the states with enormous mineral deposits in Sub-Saharan Africa. The crucial inference drawn from the study is that mineral rents positively impact countries' growth, even with inherent institutional challenges, although the results could be better with good institutions.

Details

Journal of Economics and Development, vol. 26 no. 1
Type: Research Article
ISSN: 1859-0020

Keywords

Open Access
Article
Publication date: 14 August 2023

Noe John Sacramento

This paper investigates how power and narratives among actors relate to the process of agenda-setting and deliberation in the context of climate change loss and damage. The focus…

Abstract

Purpose

This paper investigates how power and narratives among actors relate to the process of agenda-setting and deliberation in the context of climate change loss and damage. The focus is to understand how grassroots voices manifest their concerns on intensifying economic and non-economic impacts of climate change loss and damage which affect them.

Design/methodology/approach

This paper is based on the case of the Southeast Asia climate change loss and damage workshop in Bohol, Philippines in August 2022. It utilizes lesson drawing as a critical approach by thematic analysis in making sense of the data gathered from the perspectives of participant observers and facilitators.

Findings

There are different levels of power and dominant narratives actors in a deliberative process propel in taking a stance over a particular issue towards agenda-setting and policy framing. The power and narratives help actors to maintain and emphasize their position, exercise authority, and to some point, suppress weak voices. Narratives associated with emotions, sentiments, ideologies, and value systems of the grassroots, community leaders, and climate justice movements tend to be devalued by those in a high level of power and authority.

Originality/value

Techno-authoritarian domination explicitly hampers a genuine grassroots involvement in the policy process, especially towards agenda-setting of immediate concerns about climate change loss and damage which affect the public. Critiquing actors’ power and narratives are productive in identifying and propagating the type of deliberative spaces that speak truth to power.

Details

Public Administration and Policy, vol. 26 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 3 November 2023

Donna Marshall, Jakob Rehme, Aideen O'Dochartaigh, Stephen Kelly, Roshan Boojihawon and Daniel Chicksand

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of…

Abstract

Purpose

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

Design/methodology/approach

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

Findings

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Research limitations/implications

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Practical implications

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

Originality/value

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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