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1 – 10 of 115Zahra Borghei, Martina Linnenluecke and Binh Bui
This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they…
Abstract
Purpose
This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they examine: whether forward-looking assumptions and judgements are typically considered in reporting climate-related risks/opportunities; whether there are differences in the reporting practices of firms in carbon-intensive industries versus non-carbon-intensive industries; and whether negative media reports have an influence on the levels of disclosure a firm makes.
Design/methodology/approach
The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral.
Findings
Climate-related disclosures in the notes and financial accounts of these firms did increase over the period. Yet, overall, the level the disclosures was inadequate and the quality was inconsistent. From this, the authors conclude that pragmatic legitimacy is not a particularly strong driving factor in compelling organisations to disclose climate-related information. The firms in carbon-intensive industries do provide greater levels of disclosure, including both qualitative and quantitative (monetary) content, which is consistent with cognitive legitimacy. However, from a moral legitimacy perspective, this study finds that firms did not adapt responsively to negative media coverage as a way of reflecting their accountability to broader public norms and values. Overall, this analysis suggests that regulatory enforcement and a systematic reporting framework with adequate guidance is going to be critical to developing transparent climate-related reporting in future.
Originality/value
This paper contributes to existing studies on climate-related disclosures, which have mainly examined the ‘front-half’ of annual reports. Conversely, this study aims to shed light on these practices in the “back-half” of these reports, exploring the underlying reasons for reporting climate-related risks and opportunities in financial accounts. The authors’ insights into the current disclosure practices make a theoretical contribution to the literature. Practitioners can also draw on these insights to improve how they report on climate-related risks and opportunities in their financial statements.
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This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of…
Abstract
Purpose
This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.
Design/methodology/approach
Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.
Findings
APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.
Research limitations/implications
SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.
Practical implications
Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.
Social implications
The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.
Originality/value
This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.
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The gift-giving literature has documented several cases in which givers and recipients do not see eye-to-eye in gift-giving decisions. To help integrate this considerable segment…
Abstract
Purpose
The gift-giving literature has documented several cases in which givers and recipients do not see eye-to-eye in gift-giving decisions. To help integrate this considerable segment of the gifting literature, this paper aims to develop a social norms-based framework for understanding and predicting giver-recipient asymmetries in gift selection.
Design/methodology/approach
Five experimental studies test the hypotheses. Participants in these studies evaluate gifts used in previous research, choose between gifts as either gift-givers or gift-recipients, and/or indicate their level of discomfort with choosing different kinds of gifts. The gifts vary in ways that allow the authors to test the social norms-based framework.
Findings
Gift-giving asymmetries tend to occur when one of the gifts under consideration is less descriptively, but not less injunctively, normative than the other. This theme holds for both asymmetries recorded in the gift-giving literature and novel ones. Indeed, the authors document new asymmetries in cases where the framework would expect asymmetries to occur and, providing critical support for the framework, the absence of asymmetries in cases where the framework would not expect asymmetries to emerge. Moreover, the authors explain these asymmetries, and lack thereof, using a mechanism that is novel to the literature on gift-giving mismatches: feelings of discomfort.
Research limitations/implications
This research has multiple theoretical implications for the literatures studying gift-giving and social norms. A limitation of this work is that it left some (secondary) predictions of its model untested. Future research could test some of these predictions.
Practical implications
Billions of dollars are spent on gifts each year, making gift-giving a research topic of great practical importance. In addition, the research offers suggestions to consumers giving gifts, consumers receiving gifts, as well as marketers.
Originality/value
The research is original in that it creates a novel framework that predicts both the presence and absence of gift-giving asymmetries, introduces a psychological mechanism to the literature on giver-recipient gift choice asymmetries, and unifies many of the mismatches previously documented in this literature.
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Margitta B. Beil-Hildebrand, Firuzan Kundt Sari, Patrick Kutschar and Lorri Birkholz
Nurse leaders are challenged by ethical issues in today’s complex health-care settings. The purpose of this study was to describe and analyze key elements of moral distress…
Abstract
Purpose
Nurse leaders are challenged by ethical issues in today’s complex health-care settings. The purpose of this study was to describe and analyze key elements of moral distress identified by nurse leaders from health-care systems in the USA, Germany, Austria and Switzerland. The aim was to develop an understanding of distressing ethical issues nurse leaders face in the USA and three German-speaking European countries.
Design/methodology/approach
This descriptive cross-sectional study surveyed a convenience sample of nurse leaders in the USA, Germany, Austria and Switzerland. The voluntary, anonymous survey also included qualitative questions and was distributed using the Qualtrics® platform. A thematic analysis of the qualitative data in each country was carried out and a comparative analysis identified similarities and differences between the groups of nurse leaders comparing the US data to that from three German-speaking European countries.
Findings
The survey was completed by 316 nurse leaders: Germany, Austria, and Switzerland (n = 225) and the USA (n = 91). Similar themes identified as causing all nurse leaders moral distress included a lack of individual and organizational integrity, hierarchical and interprofessional issues, lack of nursing professionalism, patient care/patient safety concerns, finances negatively impacting care and issues around social justice. Within these six themes, there were also differences between the USA and the three German-speaking European countries.
Originality/value
Understanding the experiences associated with distressing ethical situations can allow nurse leaders and organizations to focus on solutions and develop resilience to reduce moral distress in the USA and three German-speaking European countries.
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Elanor Lucy Webb, Deborah J. Morris, Benedetta Lupattelli Gencarelli and Jemima Worsfold
Research has established the prevalence and relevance of moral injury in healthcare workers, though less attention has been paid to the different classes of potentially morally…
Abstract
Purpose
Research has established the prevalence and relevance of moral injury in healthcare workers, though less attention has been paid to the different classes of potentially morally injurious events (PMIEs) experienced by this population and their impact. This exploratory study sought to examine the frequency of self- and other-generated PMIE classes and their associations with demographic characteristics and well-being outcomes among mental healthcare staff.
Design/methodology/approach
Secondary analysis of data drawn from two cross-sectional surveys of 267 frontline and leadership staff from mental healthcare settings in the UK was conducted. Responses on the Moral Injury Events Scale and the Short Professional Quality of Life Scale were extracted for analysis.
Findings
Betrayal by others was most frequently endorsed (61.8%), whilst self-transgressions were least frequently reported (25.5%). After controlling for the number of PMIE classes experienced, betrayal significantly predicted secondary traumatic stress (p = 0.01) and burnout (p = 0.04). Additionally, other transgressions significantly predicted secondary traumatic stress (p = 0.008). The predictive effects of self-transgressions on burnout, secondary traumatic stress and compassion satisfaction were all nonsignificant after controlling for the number of PMIE classes experienced.
Practical implications
Findings highlight differences in the frequency and impact of self and other PMIEs experienced by healthcare professionals. Reducing cumulative exposure to differential PMIE classes appears to be of critical importance to improving occupational well-being in this group.
Originality/value
To our knowledge, this study is the first to explore the associations between PMIE classes and occupational well-being in a mental healthcare population, inclusive of frontline and leadership staff.
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Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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Hajira Liaqat, Ishfaq Ahmed and Sheikh Usman Yousaf
This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.
Abstract
Purpose
This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.
Design/methodology/approach
Transcendental phenomenology approach is opted using a multi-stage data collection strategy consisting of observations, documentary reviews and semi-structural interviews to get deep into the phenomenon in a particular context.
Findings
Findings highlight Islamic religious communication as workplace Islamic da’wah that is majorly categorized into compulsive da’wah, objectics da’wah and impulsive da’wah, serving its role in bringing spirituality to work through work-faith integration.
Research limitations/implications
The finding of the study can be used in planning, formulating and implementing Islamic da’wah-based model to induce spirituality at work.
Originality/value
This study is the first of its type exploring Islamic da’wah in an organizational context as a mean to bring spirituality at work.
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Ahmed Hassanein and Hana Tharwat
This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR…
Abstract
This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.
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Vidmantas Tūtlys, Sigitas Daukilas, Rita Mičiulienė, Nijole Čiučiulkienė and Ričardas Krikštolaitis
This paper aims to explore how the competence-based vocational education and training (VET) curricula facilitate shaping of work values of VET students. It discusses…
Abstract
Purpose
This paper aims to explore how the competence-based vocational education and training (VET) curricula facilitate shaping of work values of VET students. It discusses methodological and ideological orientations of competence-based VET in teaching work values and discloses the typical characteristics of teaching work values in the VET system of Lithuania.
Design/methodology/approach
A quantitative research approach leading to a survey method is adopted to investigate how VET students acquire and apply work-related values and attitudes to work.
Findings
The survey of the VET students has disclosed that students are open to accepting different values of work, including cognitive values, social prestige and altruist values. However, orientation of the VET curricula to and provision of instrumental values lead to relatively weak internalization of the work values related to societal and spiritual dimensions.
Originality/value
The paper provides empirical evidence regarding the implications of the competence-based curricula for teaching students work values in the school-based VET.
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Andrew S. Gallan, Diogo Hildebrand, Yuliya Komarova, Dan Rubin and Ronen Shay
Designing and developing responsible business practices can create various tensions for service organizations. The purpose of this research is to develop a deeper understanding of…
Abstract
Purpose
Designing and developing responsible business practices can create various tensions for service organizations. The purpose of this research is to develop a deeper understanding of the relationship between customer engagement (CE) and responsible business practices (e.g. environmental, social and/or governance [ESG], corporate social responsibility [CSR] and diversity, equity, and inclusion [DEI]) and explore customer engagement tensions that service organizations may face.
Design/methodology/approach
This research develops a list of CE-related responsible business practice tensions and empirically explores their relevance through in-depth interviews with nine ESG professionals.
Findings
This paper makes three important contributions. First, we find support for nine distinct but related tensions with implications for CE that organizations must navigate when pursuing responsible business practices. Second, interview participants provide some suggestions for tackling these tensions, which we support with relevant theories. Finally, we develop a conceptual framework that may stimulate future service research and inform the implementation of ESG strategies.
Originality/value
To the best of the authors’ knowledge, this research is the first to conceptualize and empirically explore the tensions that emerge between responsible business practices and CE. The authors develop a novel analysis of the CE-related tensions that emerge when pursuing an ESG strategy.
Research limitations/implications
The findings are based on a small sample of ESG professionals. Future research may take a quantitative approach to further evaluate the role that these tensions play in engaging customers.
Practical implications
This research provides a conceptual framework that may guide ESG professionals in understanding, framing and navigating CE-related tensions when pursuing responsible business practices.
Social implications
A social benefit may be found when service organizations are better able to successfully navigate CE-related tensions when pursuing responsible business practices.
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