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1 – 10 of 329Muhammad Bilal Farooq, Asem Saad Ali Azantouti and Rashid Zaman
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA)…
Abstract
Purpose
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.
Design/methodology/approach
The study undertakes a structured literature review of 179 articles published from 1999 to 2023.
Findings
The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.
Practical implications
Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.
Social implications
The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.
Originality/value
The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.
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T. Bettina Cornwell, Abby Frank and Rachel Miller-Moudgil
The purpose of this work is (1) to supply a framework of actors in sport sponsorship and articulate the service relationships that support these partnerships and (2) to propose…
Abstract
Purpose
The purpose of this work is (1) to supply a framework of actors in sport sponsorship and articulate the service relationships that support these partnerships and (2) to propose research questions in this space that are unaddressed and forward-looking.
Design/methodology/approach
Sponsorship is part of a complex network of actors and service relationships found in sport. The sports team, activity, or event is a sport property, often with long-term and dynamic service relationships. The authors consider how a sponsor's relationship with the sport property intersects with organizing bodies, venues, communities and society. The authors identify clusters of actors that interact with and influence other clusters (e.g. governing bodies, media, host community and venue/teams/fans) within an ecosystem, paying special attention to aspects of co-creation and co-destruction and the feedback loops that cause them.
Findings
Through this analysis, the authors identify areas of needed research at the intersection of sport sponsorship and service. The model synthesizes the literature from service-dominant logic, sports, sponsorship, systems thinking and co-creation/co-destruction research areas. Using the model and relevant cases, the authors can better understand the complexities of sport service relationships and advance research at the intersection of sport sponsorship and service.
Originality/value
This is the first sport sponsorship service ecosystem model. It is also the first integration of systems thinking with constructs in sport sponsorship and services.
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Yumei Zhang, Ming Lei, Xiangmin Lan, Xiangyang Zhang, Shenggen Fan and Ji Gao
As one of its major strategies, China has made a new plan to further expand High Standard Farmland (HSF) to all permanent basic farmland (80% of total farmland) for grain security…
Abstract
Purpose
As one of its major strategies, China has made a new plan to further expand High Standard Farmland (HSF) to all permanent basic farmland (80% of total farmland) for grain security over the next decade. Yet, what will be the impact of farmland infrastructure investment on agrifood systems? The paper aims to systematically evaluate the multiple effects (food security, economy, nutrition and environment) of expanding HSF construction under the context of the “Big Food vision” using an interdisciplinary model.
Design/methodology/approach
An interdisciplinary model – AgriFood Systems Model, which links the China CGE model to diet and carbon emission modules, is applied to assess the multiple effects of HSF construction on agrifood systems, such as food security and economic development, residents’ diet quality and carbon emissions. Several policy scenarios are designed to capture these effects of the past HSF investment based on counterfactual analysis and compare the effects of HSF future investment at the national level under the conditions of different land use policies – restricting to grain crops or allowing diversification (like vegetables, and fruit).
Findings
The investments in HSF offer a promising solution for addressing the challenges of food and nutrition security, economic development and environmental sustainability. Without HSF construction, grain production and self-sufficiency would decline significantly, while the agricultural and agrifood systems’ GDP would decrease. The future investment in the HSF construction will further increase both grain production and GDP, improve dietary quality and reduce carbon emissions. Compared with the policy of limiting HSF to planting grains, diversified planting can provide a more profitable economic return, improve dietary quality and reduce carbon emissions.
Originality/value
This study contributes to better informing the impact of land infrastructure expanding investment on the agrifood systems from multiple dimensions based on an interdisciplinary model. We suggest that the government consider applying diversified planting in the future HSF investment to meet nutritional and health demands, increase household income and reduce carbon emissions.
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Rojin Karickal and Katherine M. Richardson
The purpose of this paper is to examine the relationship between pastoral servant leadership and Church volunteer's perceptions of workplace spirituality, affective commitment…
Abstract
Purpose
The purpose of this paper is to examine the relationship between pastoral servant leadership and Church volunteer's perceptions of workplace spirituality, affective commitment, and organizational citizenship behavior in the context of the Catholic Church.
Design/methodology/approach
An online survey was administered to 200 volunteer staff in a Catholic diocese located in the Northeastern US. 123 participants responded, for a 61.5% response rate.
Findings
A significant positive relationship was found between volunteer staff perceptions of pastoral servant leadership and their workplace spirituality as well as affective commitment. No relationship was found between servant leadership and organizational citizenship behavior.
Originality/value
This is one of the first studies to examine servant leadership within the US Catholic Church. Findings add value to the literature on servant leadership and its importance to volunteerism, and in particular the positive benefits of servant leadership for staff volunteers in a Church environment.
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This chapter examines how and why Asian bookmakers have surpassed the rest of the sports gambling market in betting volume. It critically unpacks the size, structure and…
Abstract
This chapter examines how and why Asian bookmakers have surpassed the rest of the sports gambling market in betting volume. It critically unpacks the size, structure and operations of this market, before examining the globalisation of match-fixing that accompanies this, largely, unregulated market. While there has been some excellent research on the structure of the Black/Red Mafia controlled gambling in Communist China or match-fixing in national markets like South Korea and Taiwan, this chapter is one of the first comprehensive examinations of the globalised Asian gambling market and its contribution to sports corruption.
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Oluwafemi David Bodunde, Goodluck Tamaramieye Layefa and Joseph Kehinde Fasae
This paper aims to investigate the relationship between media reporting and violent extremism to explain the ethical and security issues emanating from it in Nigeria.
Abstract
Purpose
This paper aims to investigate the relationship between media reporting and violent extremism to explain the ethical and security issues emanating from it in Nigeria.
Design/methodology/approach
This paper draws on security and ethical literature, while a multimethod approach consisting of in-depth and focus group interviews was used. Content analysis was also relied upon from the interviews granted by media experts on terrorism, security and ethics.
Findings
Findings revealed that journalists are facing problems in areas of freedom of expression, framing, content selection and personal security. Again, this paper opines that elements of public awareness and issues of relevance also push the media to excessive reporting in which ethics and security must stand to play a restraining role.
Research limitations/implications
The first limitation of this paper is the inability to interview some terrorists and know their reaction to mass media reporting on their activities because nobody is ready to own up that he is a terrorist and to point to an individual as a terrorist is a dangerous phenomenon. Again, not all reporters are ready for interviews because of the fact that they are not prepared for the academic exercise but rather for assignments that can yield fat money such as selling secret information to those who can buy them with huge amounts of money like the politicians.
Practical implications
There is a threat to life on both sides of the government and terrorists. Favoring one side in their report is an offense from another side. There is also a violation of their human rights in freedom of speech as a result of the political situation in Nigeria where the government is faced with insecurity that hinders media from freedom of the press to publish reports. Moreover, where the ethical issue is suppressed, it makes the government unpopular all over the world because of the lack of press freedom.
Originality/value
To the best of the authors’ knowledge, this paper is novel as being the first of its kind where media experts are involved in research attempts on media reporting and violent extremism in relation to security and ethical issues in Nigeria.
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James Gomez and Robin Ramcharan
Governments in Southeast Asia have introduced and enforced harsh legal measures to stem the spread of COVID-19. These measures are disproportionate to the crisis and disregard…
Abstract
Governments in Southeast Asia have introduced and enforced harsh legal measures to stem the spread of COVID-19. These measures are disproportionate to the crisis and disregard fundamental human rights. Against this backdrop, public trust in government among Southeast Asians nevertheless remains relatively high – paradoxically, people living in authoritarian regimes tend to trust their governments more compared to people living in democratic regimes. The chapter examines the impacts that anti-COVID-19 legal measures have left on the protection of human rights and the seemingly paradoxical divorce between public trust and the diminished respect for fundamental human rights. Based on this examination, this chapter also proposes elements that any global treaty for future pandemic response must include in order to ensure the protection of human rights.
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Politics is ubiquitous in every crisis, and public health issues have always been weaponised to advance political mileage of leaders. This chapter first analyses the link between…
Abstract
Politics is ubiquitous in every crisis, and public health issues have always been weaponised to advance political mileage of leaders. This chapter first analyses the link between COVID-19 and populism in the Philippines and Malaysia. During the coronavirus pandemic, an exodus of opportunistic leaders in both countries took advantage of the health crisis to cement their control and maintain power. Strong and charismatic leadership helped Filipino populist politicians spread their influence with solid support from the people and less resistance from the opposition. Meanwhile, Islamist populism and ethnonationalism were utilised by Malaysian leaders to secure authority and earn people’s recognition. Then, it explores how generations of national issues, such as corruption, inequality, and instability, also contributed to the rise of populist leaders in the Philippines and Malaysia. Finally, the chapter argues that the future of populism in these countries will remain strong due to the vulnerability of the people. In one way or another, COVID-19 and populism affect global movements, not just political and social, considering their generational and historical developments. The chapter seeks to answer the following question: what factors contributed to the rise of populism, and what are the future of populism in both countries?
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Gyanesh Govindarajan, K.A. Geetha, Santosh K. Patra and T.T. Sreekumar
This article attempts to highlight the defining role that community media engagements play during times of the pandemic. It is argued that the outbreak of COVID-19 pandemic forced…
Abstract
Purpose
This article attempts to highlight the defining role that community media engagements play during times of the pandemic. It is argued that the outbreak of COVID-19 pandemic forced community news media houses to reinvent their news reporting practices to cover issues pertaining to the marginalized and underprivileged sections of the society. It explores the role of community media in engaging and empowering the citizens during the COVID-19 pandemic.
Design/methodology/approach
Central to our study is the analysis of the news model of “Video Volunteers” (henceforth VV), an independent community-based online news platform based in India. To understand the level of citizen participation and engagement in the making and dissemination of news during the pandemic, the authors conducted 13 interviews with different stakeholders of VV, including founders and news audiences.
Findings
It seeks to reveal that when the mainstream media have failed to represent the issues of a local community, it is the independent media platforms like VV which function as a veritable source of information and sharing of knowledge. Most importantly, this paper emphasizes that the communicative model of independent community-based online platforms has been most successful in the coverage of the pandemic and the level of engagement with the citizenry.
Originality/value
The study contributes to the aspects of reciprocity and collaborative journalism in community news media and its potential impacts on news creation and dissemination.
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This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality…
Abstract
Purpose
This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several issues related to this construct.
Design/methodology/approach
This commentary is mainly based on publicly available technical documents, the analysis of papers related to the Materiality construct and a contextual review of the evolution of the main features of the GRI Guidelines and Standards.
Findings
This paper discusses the conundrum currently surrounding the Materiality construct and offers some reflections and suggestions about the challenges facing GRI.
Practical implications
Clarification of the Materiality construct could reduce confusion and eventually allow for clear identification and differentiation of the financial and sustainability accounting fields at their interface.
Social implications
Language creates reality; an opportunity has arisen to bring appropriate and distinctive terminology to the sustainability reporting field, bridging the gap between competing logics.
Originality/value
This viewpoint is timely. It contributes a practitioner’s perspective to the current debate on the development of the Materiality construct.
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