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Article
Publication date: 16 April 2024

Sulaiman Aliyu

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 1 September 2023

Saima Kazmi, Mark Heisten and Burton St John III

This study is concerned with the dynamics of the internal communications at Netflix following the release of The Closer and the public debate that followed, testing Netflix's…

Abstract

Purpose

This study is concerned with the dynamics of the internal communications at Netflix following the release of The Closer and the public debate that followed, testing Netflix's long-standing reputation for promoting diverse content and supporting a progressive organizational culture.

Design/methodology/approach

Using the circuit of culture (CoC) as a theoretical framework, this study applies a case study approach to analyze internal communication and strategic public relations in addressing this crisis.

Findings

This study's findings illustrate that by failing to interpret two of the five moments of the CoC, production and identity, Netflix negated the very values that constitute its brand. These findings have implications for how public relations' long-standing focus on two-way symmetrical communication is problematic, especially in the workplace.

Originality/value

The findings situate how the exertion of power within an organization, particularly in moments of identity and production, problematize the role of two-way symmetrical communication within an organization in crisis.

Details

Corporate Communications: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

Book part
Publication date: 25 March 2024

Heather Yaxley

Informal conversational encounters are explored using free indirect discourse (FID) as a novel storytelling method to gain a multi-generational understanding of the experiences of…

Abstract

Informal conversational encounters are explored using free indirect discourse (FID) as a novel storytelling method to gain a multi-generational understanding of the experiences of women working in public relations (PR) in 1960s/1970s Britain.

Echoing a literary tradition, anonymised transcripts of recordings provide impressionist accounts that immerse the reader in the thoughts and feelings of novelistic characters. An informal network of women narrate their stories with a much younger listener enabling exploration of intergenerational relationships and the intersection of gender and age.

This unstructured approach develops a complex yet natural flow to create unique withness-understandings. The author/narrator introduces a conception of informal conversational encounters, supporting an organic approach of interweaving storying, everyday performance, situated accountings, narrative unfoldings and inside/outside points of view.

An interplay of multiple female voices reveals a degree of symmetry in fractal patterns of women's early career experiences over the duration of a generation. Facilitation of sense-making through intergenerational conversations connects with Mannheim's theory of generational unity.

Women's beginnings of PR careers in 1960s/1970s Britain demonstrate a liberal feminist perspective in taking responsibility for their careers and enjoyment beyond the workplace in a man's world.

Article
Publication date: 10 April 2024

David M. Herold, Lorenzo Bruno Prataviera and Katarzyna Nowicka

During the supply chain disruptions caused by COVID-19, logistics service providers (LSPs) have invested heavily in innovations to enhance their supply chain resilience…

Abstract

Purpose

During the supply chain disruptions caused by COVID-19, logistics service providers (LSPs) have invested heavily in innovations to enhance their supply chain resilience capabilities. However, only little attention has been given so far to the nature of these innovative capabilities, in particular to what extent LSPs were able to repurpose capabilities to build supply chain resilience. In response, using the concept of exaptation, this study identifies to what extent LSPs have discovered and utilized latent functions to build supply chain resilience capabilities during a disruptive event of high impact and low probability.

Design/methodology/approach

This conceptual paper uses a theory building approach to advance the literature on supply chain resilience by delineating the relationship between exaptation and supply chain resilience capabilities in the context of COVID-19. To do so, we propose two frameworks: (1) to clarify the role of exaptation for supply chain resilience capabilities and (2) to depict four different exaptation dimensions for the supply chain resilience capabilities of LSPs.

Findings

We illustrate how LSPs have repurposed original functions into new products or services to build their supply chain resilience capabilities and combine the two critical concepts of exploitation and exploration capabilities to identify four exaptation dimensions in the context of LSPs, namely impeded exaptation, configurative exaptation, transformative exaptation and ambidextrous exaptation.

Originality/value

As one of the first studies linking exaptation and supply chain resilience, the framework and subsequent categorization advance the understanding of how LSPs can build exapt-driven supply chain resilience capabilities and synthesize the current literature to offer conceptual clarity regarding the varied implications and outcomes linked to the repurposing of capabilities.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 13 February 2024

Ilkay Cankurtaran and M. Halis Gunel

Cancer has become a priority among today’s health problems. Therefore, providing facilities that ensure high-quality cancer treatment has become an essential design problem…

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Abstract

Purpose

Cancer has become a priority among today’s health problems. Therefore, providing facilities that ensure high-quality cancer treatment has become an essential design problem. Additionally, a considerable number of studies have introduced the ‘healing environment concept’ as a substantial input for healthcare buildings. The purpose of this paper is to present a design guide for cancer treatment services that is compatible with the healing environment concept.

Design/methodology/approach

In this context, studies on the healing environment have been analyzed, and the legislation of some selected countries has been assessed. Then, all the filtered data are used to form the design guideline for chemotherapy department, radiation oncology department and inpatient care services under a new series of analysis criteria.

Findings

The resulting principles are revealed according to the criteria of general settlement principles, internal function relations, medical necessities, user experience, interior design, social interaction/privacy, safety, landscape design and outdoor relations by the help of proposed plans, diagrams and schematic drawings.

Originality/value

This research constitutes the first and yet only study in its field that aims to increase efficiency and user satisfaction and provide better patient-centered care while providing a design guide on health-care architecture.

Article
Publication date: 29 March 2024

Esra Keskin, Eunhwa Yang, Harun Tanrıvermiş and Monsurat Ayojimi Salami

The facility management (FM) sector, which is developing rapidly, is making slower progress in Turkey compared to Europe and the USA. This paper aims to research the underlying…

Abstract

Purpose

The facility management (FM) sector, which is developing rapidly, is making slower progress in Turkey compared to Europe and the USA. This paper aims to research the underlying issues leading to FM practices and offer insights into the implications of FM-related policies, especially for large urban transformation projects.

Design/methodology/approach

The study used a mixed-methods research design and collected qualitative data through semi-structured interviews with building/site managers and quantitative data through structured surveys with residents. Forty-nine building/site managers and 660 residents participated in the interview and survey from Turkey’s North Ankara and Dikmen Valley urban transformation projects.

Findings

The FM by residents, performed by the managers selected among homeowners, was preferred to the professional FM in Turkey. Education level, age, homeownership and duration of living in the region were associated with selecting FM practices. Cost also had an important place among the selection criteria, and the standard view from the residents was that professional FM would cause a cost increase. However, interviews with building/site managers in North Ankara and Dikmen Valley Urban Transformation areas revealed that a significant part of the problem resulted from insufficient knowledge and experience in FM.

Research limitations/implications

Within the scope of the research, two urban transformation projects in Ankara Province were selected, and the survey was limited to the North Ankara Entrance Urban Transformation Project and Dikmen Valley Urban Transformation Project areas. Although there is a need to improve the understanding of FM in all facilities, built environments and collective buildings, collective buildings in urban transformation areas due to several constraints, those other identified areas are postponed for future study. In addition, collective buildings located in transformation areas differ from others in discussing the social dimension and the impact of management.

Social implications

Within the scope of the research, two urban transformation projects in Ankara Province were selected, and the survey was limited to the North Ankara Entrance Urban Transformation Project and Dikmen Valley Urban Transformation Project areas. Although there is a need to improve the understanding of FM in all facilities, due to several constraints built environments and collective buildings in urban transformation areas, are postponed for future study. In addition, collective buildings located in transformation areas differ from others in discussing the social dimension and the impact of management.

Originality/value

This study evaluates two different FM approaches: FM by residents and professional FM, implemented in Turkey and identifies the criteria for choosing the FM practice. In addition, both building/site managers and residents evaluate different perspectives on FM. This study is unique because it compares different FM practices in Turkey and the criteria for residents to prefer different FM practices.

Details

Facilities , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 14 August 2023

Kaitlyn DeGhetto, Zachary A Russell and Charn P McAllister

This study aims to investigate how employee perspectives on the role of business, specifically capitalist beliefs, affect the corporate social responsibility…

Abstract

Purpose

This study aims to investigate how employee perspectives on the role of business, specifically capitalist beliefs, affect the corporate social responsibility (CSR)–reputation–employee behavior relationship.

Design/methodology/approach

A conceptual model was developed, and to test the model empirically, survey data were collected over two phases from 192 working professionals. Data were analyzed in SAS using Hayes’s PROCESS approach.

Findings

Results of this study reveal that the positive employee outcomes (i.e. affective commitment and reduced turnover intentions), resulting from CSR, through perceived employer reputation (i.e. an employee’s perception of how others view their firm), are diminished when employees have strong capitalist beliefs.

Research limitations/implications

Building on the signaling and person–organization fit literatures, this study highlights the theoretical and managerial importance of recognizing employees’ ideological differences as well as the value of considering employee perceptions of reputation. Although many stakeholders value social responsibility, not all do, and a firm’s intended outcomes will vary depending on employees’ beliefs.

Originality/value

This study demonstrates that CSR not only affects institutional-level corporate reputation, as previously studied, but also affects employees’ behaviors through “perceived employer reputation”, or employee beliefs about how other stakeholders perceive the firm. Moreover, this study highlights the importance of understanding employee differences, including ideological differences, prior to engaging in certain types of CSR.

Details

Society and Business Review, vol. 19 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Abstract

Details

Urban Resilience: Lessons on Urban Environmental Planning from Turkey
Type: Book
ISBN: 978-1-83549-617-6

Abstract

Details

Police Responses to Islamist Violent Extremism and Terrorism
Type: Book
ISBN: 978-1-83797-845-8

Article
Publication date: 19 April 2024

Salim Elwazani and Sara Khorshidifard

This study examines the public participation in the implementation of the Historic Urban Landscape (HUL), a United Nations Educational, Scientific and Cultural Organization…

Abstract

Purpose

This study examines the public participation in the implementation of the Historic Urban Landscape (HUL), a United Nations Educational, Scientific and Cultural Organization (UNESCO) approach for urban development. HUL has six Critical Steps and four Tools Categories relating to community engagement, knowledge and planning, regulatory system and financial instruments. The HUL public participation component has materialized variably across the adopting cities, challenged by the local implementation capacity. In response, we have singled out two research questions revolving around the participants’ characteristics and participation methods.

Design/methodology/approach

This study instrumentalizes case studies as a research methodology and thematic literature as a theoretical context. The HUL projects for Ballarat, Australia and Cuenca, Ecuador have been selected as sources of published information because they exhibit comparative differences in completing community engagement. We have compared the community engagement accounts of the two cities.

Findings

The Ballarat and Cuenca HUL project accounts point out to commonalities and variances in responding to the HUL public participation mandate. The findings for the participants’ characteristics involve project setting, participants categories and participants empowerment; the findings for the participation methods involve initial preparation, domestic and international expertise and public conversation.

Originality/value

The results of the study help define public participation practices in HUL project implementations. The results present an opportunity for city officials, HUL project planners and field administrators for making informed decisions particularly in relation to the two public participation domains, the participants’ characteristics and the engagement methods.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

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