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1 – 10 of 34Alberto Fonseca, Amanda Macdonald, Emily Dandy and Paul Valenti
The purpose of this paper is to describe the state of sustainability reporting in Canada's higher education sector, while understanding who is reporting on sustainability…
Abstract
Purpose
The purpose of this paper is to describe the state of sustainability reporting in Canada's higher education sector, while understanding who is reporting on sustainability performance, how is information being reported, and what is being reported.
Design/methodology/approach
A framework with ten categories and 56 indicators based on the Global Reporting Initiative (GRI) guidelines and campus sustainability assessment tools was developed to analyse the contents of a cross‐sectional sample of sustainability reports published by Canada's largest 25 universities (by student enrolment). Each author analysed two to three reports. Evidences were checked for accuracy by a different author and finally discussed in a focus group.
Findings
The analysis has shown that sustainability reporting is an uncommon and diverse practice at Canadian universities. Primarily under the coordination of sustainability offices or students, seven universities published sustainability reports in the analyzed period (2006‐2008). While all reports shared a non‐integrated indicators framework, a variety of approaches were used in the selection of indicators. Reports generally had limited scopes emphasizing eco‐efficiency. The potential value of current documents as a tool to inform sustainability‐oriented decisions is limited.
Practical implications
Findings are particularly relevant to university administrators and sustainability offices planning to publish or enhance sustainability reports. The paper also explores the challenges of applying the GRI guidelines to the higher education sector.
Originality/value
Most descriptive studies on sustainability reporting have addressed large multinational corporations. This paper is one of the first to address the incipient practices of higher education institutions.
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Wonders whether, owing to severely restricted access, China’s government policy towards digital communications will remain in a constant state of flux – or will it gain economic…
Abstract
Wonders whether, owing to severely restricted access, China’s government policy towards digital communications will remain in a constant state of flux – or will it gain economic benefits without a social penalty? Concludes that China has to link the forces of change to channel and deflect domestic resistance.
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Da vid Opoku and Brian H. Kleiner
Abuse of power and position for control and personal gain can occur in the professional‐client relationship, and has been recognised since ancient times, as documented by…
Abstract
Abuse of power and position for control and personal gain can occur in the professional‐client relationship, and has been recognised since ancient times, as documented by warnings, admonitions, and code of conduct that can be found in virtually all major cultures and professional traditions. Professional sexual misconduct and offences are emerg ing from secrecy, as compelling issues that threaten public welfare and safety and jeopardise trust in the important relationships between professionals and pa tients. For the purpose of this discussion, professional sexual misconduct can be defined as the overt or convert expression of erotic or romantic thoughts, feelings, or gestures toward the client that are sexual or may be reasonably construed by the client as sexual.
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Sexuality is complex, concerning concepts such as power relations, sensuality, personal integrity, capacity to consent, decision making, identity and self‐awareness, intimacy and…
Abstract
Sexuality is complex, concerning concepts such as power relations, sensuality, personal integrity, capacity to consent, decision making, identity and self‐awareness, intimacy and relationships. Despite this complexity, it is an integral part of every human being, affected by race, socio‐economic status and intellectual ability. However, the expression of the sexuality of people with learning disabilities is denied and rarely facilitated. Often the importance of gender identity is ignored and this is reflected, for example, in how women with learning disabilities see their own bodies. Explanations include historical beliefs like eugenics, service principles such as normalisation, economics and an over‐riding concern to protect women and men with learning disabilities from abuse. Acknowledging that such factors play an important role in preventing the facilitation or expression of sexuality by men and women with learning disabilities, this paper focuses on the development of the criminal law, the role and potential of current sexual offences and the Home Office Report Setting the Boundaries.
The purpose of this paper is to study how board attributes impact corporate social responsibility (CSR). In particular, this paper aims to empirically examine the impact of…
Abstract
Purpose
The purpose of this paper is to study how board attributes impact corporate social responsibility (CSR). In particular, this paper aims to empirically examine the impact of financial performance on the relationship between board attributes and CSR. Board attributes such as board size, board independence, female board representation and CEO-chair duality are included.
Design/methodology/approach
This study uses panel data set of 200 French companies listed during 2007–2018 period. The direct and moderating effects were tested by using multiple regression technique.
Findings
The results indicate that significant direct relationships exist among board attributes and CSR. Board independence and female board representation are positively linked with CSR. However, board size and CEO duality are negatively associated with CSR. Findings show, also, that corporate financial performance accentuates significantly the effect of board size, board independence and CEO-duality on CSR, but does not moderate the relationship between female board representation and CSR.
Practical implications
The findings may be of interest to different stakeholders and policy-makers and regulatory bodies interested in enhancing CG initiatives to strengthen corporate social responsibility because it suggests thinking about implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability. As an extension to this research, further study can examine the impact of ownership structure and audit quality on CSR issues.
Originality/value
This study extends the dynamic relationship between CG mechanisms and CSR by offering new evidence on how corporate financial moderates this relationship.
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Fabrizia Sarto and Sara Saggese
The study empirically investigates whether the board of directors' expertise in the focal firm's industry has implications for innovation input. Additionally, it explores how this…
Abstract
Purpose
The study empirically investigates whether the board of directors' expertise in the focal firm's industry has implications for innovation input. Additionally, it explores how this relationship is shaped by the CEO's educational level and background in the technology area.
Design/methodology/approach
The article tests the hypothesized relationships through the Arellano–Bond generalized method of moment estimators, proxying innovation input by R&D to total sales. Moreover, it analyses a sample of privately-held Italian medium and large high-tech companies observed over four years by relying on a unique hand-collected dataset.
Findings
The research documents an inverted U-shaped relationship between board industry expertise and innovation input and shows that such curvilinear effect is moderated by the CEO's educational level and technology background. Specifically, while the curvilinear slope is less steep for highly educated CEO, it becomes steeper in the presence of technology trained CEO.
Practical implications
The paper recommends how to shape the board human capital as a meaningful driver of board effectiveness and innovation. Additionally, it calls the managerial attention towards the interaction and the interplay between board industry expertise and CEO education as able to influence the above-mentioned outcome.
Originality/value
While previous studies have focused on the linear and positive effect of board industry expertise on innovation, this research advances current knowledge in innovation management literature by testing the presence of a curvilinear relationship. Moreover, by exploring the moderating effect of CEO education, the paper provides a comprehensive picture on the interplay among board industry expertise, CEO educational training and innovation input.
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Kiriakos Xenitidis, Elena Paliokosta, Stefanos Maltezos and Vangelis Pappas
The general public and professionals from a range of backgrounds have increasingly become interested in autism spectrum disorders. This interest is particularly relevant to…
Abstract
The general public and professionals from a range of backgrounds have increasingly become interested in autism spectrum disorders. This interest is particularly relevant to learning disability practitioners. Both autism and learning disabilities are independently associated with increased risk of mental health problems. Thus, when a person has learning disabilities and an autism spectrum disorder, a comprehensive assessment for mental health problems is of paramount importance. This paper provides an overview of the assessment of mental health problems in adults and children with neurodevelopmental disorders. The general assessment principles are outlined followed by assessment issues related to specific conditions such as psychoses, mood disorders and attention deficit hyperactivity disorder. Finally conclusions on the clinical implications are drawn.
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Irene M. Gordon and Jamal A. Nazari
This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to…
Abstract
Purpose
This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to those researchers and practitioners working in business ethics and other related fields. Specifically, the authors outline the types and scope of SOX-related research, examine the extent of reliance on SOX, identify which theoretical frameworks and research approaches are used and point out under-researched areas.
Design/methodology/approach
Using a descriptive approach, the authors examine the theoretical perspectives, classifying these perspectives into four groupings (economics, ethics/moral, psychological and sociological). Using counts, categorization and content analyses, the authors provide an overview of 115 articles with further analysis provided for articles relying heavily (n = 14) or moderately (n = 42) on SOX.
Findings
Whistleblowing and codes of ethics are well-researched topics. However, employment of some theories (e.g. signaling theory and stakeholder theory) and qualitative approaches are used less often. Other under-researched issues in the sample include CEO/CFO certifications, cost of compliance, auditor disclosures and empirical investigation of SOX and auditor independence (or corporate culture).
Research limitations/implications
The authors’ decision to use certain databases, search terms and research methods, and to focus on business ethics journals and English language articles are possible limitations.
Originality/value
The authors’ contributions comprise an examination of the scope of SOX topics and detailing how reliant the research is on SOX. The authors identify trends in this literature and provide evidence of the broad theoretical frameworks to better understand the breadth and depth of theories used.
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Robert Detmering, Anna Marie Johnson, Claudene Sproles, Samantha McClellan and Rosalinda Hernandez Linares
– The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Abstract
Purpose
The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Design/methodology/approach
Introduces and annotates English-language periodical articles, monographs and other materials on library instruction and information literacy published in 2013.
Findings
Provides information about each source, discusses the characteristics of current scholarship and describes sources that contain unique scholarly contributions and quality reproductions.
Originality/value
The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.
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