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Open Access
Article
Publication date: 24 February 2023

Peter Nderitu Githaiga

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM…

1752

Abstract

Purpose

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

Design/methodology/approach

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

Findings

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

Practical implications

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

Originality/value

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

Abstract

Purpose

To detail the revised Essential #1.

Design/methodology/approach

This is a description and case study of Essential #1.

Findings

This article includes the following elements: details of the rationale behind the revisions to the Essential; highlights of the specific changes to the Essential; and definitions of the key concepts related to the Essential.

Practical implications

This article provides the following: a “Deepening Our Learning” section, with a description of the Essential in action that might help others to integrate this ideal into their teaching and teacher education practices; and a reflection on potential impacts of the new elements of each Essential on existing or new PDS work.

Originality/value

This article provides a description and application of the revised Essential #1.

Details

PDS Partners: Bridging Research to Practice, vol. 18 no. 2
Type: Research Article
ISSN: 2833-2040

Keywords

Open Access
Article
Publication date: 27 January 2023

Alex Almici

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance…

3504

Abstract

Purpose

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance.

Design/methodology/approach

This analysis is based on a sample of companies listed on the Milan Italian Stock Exchange from the Financial Times Milan Stock Exchange Index over the 2016–2020 period. Regression analysis was used by using data retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.

Findings

The findings of this paper show that embedding sustainability in executive compensation positively affects firms’ non-financial performance. The results of this paper also reveal that specific corporate governance features can improve the impact of sustainability on non-financial performance.

Research limitations/implications

This analysis is limited to Italian firms included in the Financial Times Milan Stock Exchange Index; however, the findings are highly significant.

Practical implications

The findings provide regulators with useful insights for considering the integration of sustainability goals into executive remuneration. Another implication is that policymakers should require – at least – listed firms to fulfil specific corporate governance structural requirements. Finally, the findings can provide investors and financial analysts with a greater awareness of the role played by executive remuneration in the long-term value-creation process.

Originality/value

This paper contributes to addressing the relationship among sustainability, remuneration and non-financial disclosure, drawing on the stakeholder–agency theoretical framework and focusing on Italian firms. This issue has received limited attention with controversial results in the literature.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Abstract

Details

Attaining the 2030 Sustainable Development Goal of Gender Equality
Type: Book
ISBN: 978-1-80455-835-5

Open Access
Article
Publication date: 18 January 2023

Mousa Alsheyab, Nela Filimon and Francesc Fusté-Forné

From a hospitality and tourism perspective, the purpose of this study is to analyse the case of Jordan by looking at the implementation of corporate social responsibility (CSR…

3153

Abstract

Purpose

From a hospitality and tourism perspective, the purpose of this study is to analyse the case of Jordan by looking at the implementation of corporate social responsibility (CSR) practices in the hospitality industry and their contribution to the management of the pandemic crisis, with a special focus on large hotels.

Design/methodology/approach

The method focuses on a qualitative study based on ten in-depth interviews with senior managers of five-star hotels in Jordan, fully used as quarantine facilities during the COVID-19 pandemic.

Findings

The study reveals how and why the implementation of CSR practices contributes to the crisis management in Jordan, also highlighting the role of the managers and the hotels’ organizational cultures.

Originality/value

Drawing from the unique case of Jordan, to the best of the authors’ knowledge, this is the first study which analyses the close relationships between crisis and hospitality management from a CSR perspective, and the impact of organizational cultures and ethical strategies on local stakeholders.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 16 no. 5
Type: Research Article
ISSN: 1753-8394

Keywords

Open Access
Article
Publication date: 7 April 2020

Wayne Martindale, Isobel Wright, Lilian Korir, Arnold M. Opiyo, Benard Karanja, Samuel Nyalala, Mahesh Kumar, Simon Pearson and Mark Swainson

The application of global indices of nutrition and food sustainability in public health and the improvement of product profiles has facilitated effective actions that increase…

Abstract

The application of global indices of nutrition and food sustainability in public health and the improvement of product profiles has facilitated effective actions that increase food security. In the research reported here we develop index measurements further so that they can be applied to food categories and be used by food processors and manufacturers for specific food supply chains. This research considers how they can be used to assess the sustainability of supply chain operations by stimulating more incisive food loss and waste reduction planning. The research demonstrates how an index driven approach focussed on improving both nutritional delivery and reducing food waste will result in improved food security and sustainability. Nutritional improvements are focussed on protein supply and reduction of food waste on supply chain losses and the methods are tested using the food systems of Kenya and India where the current research is being deployed. Innovative practices will emerge when nutritional improvement and waste reduction actions demonstrate market success, and this will result in the co-development of food manufacturing infrastructure and innovation programmes. The use of established indices of sustainability and security enable comparisons that encourage knowledge transfer and the establishment of cross-functional indices that quantify national food nutrition, security and sustainability. The research presented in this initial study is focussed on applying these indices to specific food supply chains for food processors and manufacturers.

Details

Emerald Open Research, vol. 1 no. 6
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 25 January 2023

Lilian Julia Trechsel, Clara Léonie Diebold, Anne Barbara Zimmermann and Manuel Fischer

This study aims to explore how the boundary between science and society can be addressed to support the transformation of higher education towards sustainable development (HESD…

1716

Abstract

Purpose

This study aims to explore how the boundary between science and society can be addressed to support the transformation of higher education towards sustainable development (HESD) in the sense of the whole institution approach. It analyses students’ learning experiences in self-led sustainability projects conducted outside formal curricula to highlight their potential contribution to HESD. The students’ projects are conceived as learning spaces in “sustainability-oriented ecologies of learning” (Wals, 2020) in which five learning dimensions can be examined.

Design/methodology/approach

Using an iterative, grounded-theory-inspired qualitative approach and sensitising concepts, 13 in-depth semi-structured interviews were conducted exploring students’ learning experiences. Interviews were categorised in MAXQDA and analysed against a literature review.

Findings

Results revealed that students’ experiences of non-formal learning in self-led projects triggered deep learning and change agency. Trust, social cohesion, empowerment and self-efficacy were both results and conditions of learning. Students’ learnings are classified according to higher education institutions’ (HEIs) sustainability agendas, providing systematised insights for HEIs regarding their accommodative, reformative or transformative (Sterling, 2021) path to sustainable development.

Originality/value

The education for sustainable development (ESD) debate focuses mainly on ESD competences in formal settings. Few studies explore students’ learnings where formal and non-formal learning meet. This article investigates a space where students interact with different actors from society while remaining rooted in their HEIs. When acting as “change agents” in this hybrid context, students can also become “boundary agents” helping their HEIs move the sustainability agenda forward towards a whole institution approach. Learning from students’ learnings is thus proposed as a lever for transformation.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 1 February 2021

David M. Blodgett and Marjorie N. Feld

The sustainability of the global food system hinges on its environmental resiliency and safety, including the health and well-being of its labor force. Single disciplinary courses…

2129

Abstract

Purpose

The sustainability of the global food system hinges on its environmental resiliency and safety, including the health and well-being of its labor force. Single disciplinary courses in liberal arts or science often fail to highlight the overlap between environmental and social vulnerabilities that lead to food insecurity and diminish the sustainability of food systems. This paper aims to present the design and delivery of a successfully co-taught, interdisciplinary module on agricultural labor and sustainable food systems as a case study.

Design/methodology/approach

The authors designed a co-taught module in which they joined each other’s respective history and science class sessions at the undergraduate business college where they teach. Innovating the cross-disciplinary content of food security, immigration status, labor exploitation and pesticide exposure, they approached sustainability from the disciplinary perspectives of labor history and environmental science to show how these elements had both unique and overlapping impacts across food systems levels. Comparisons between pre- and post-module survey responses, alongside assessments of a co-authored exam question, measured the effectiveness of this module is changing students’ perspectives as food consumers and as citizens.

Findings

This module altered students’ understanding and perspectives around issues of food systems sustainability. Assessments indicated that students increased their awareness of agricultural workers at the front end of the food system, during production; students also gained awareness beyond consumption as they came to see the connections between workforce invisibility and ecosystem degradation.

Originality/value

These insights are valuable to educators at all institutional levels who seek to collaborate on sustainability initiatives and teaching, both in the singular, robust modules and in building modules that will lead to the development of entire courses focused on sustainability. The module described here builds on previous demonstrations of the value, significance and effectiveness of cross-disciplinary collaborations; it pioneers the use of the food system as the link between social and environmental sustainability education.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Content available
Article
Publication date: 11 December 2023

Mahesh Subramony and Mark S. Rosenbaum

The purpose of this study is to address United Nations’ sustainable development goals (SDGs) 8 and 9 from a service perspective. SDG 8 is a call to improve the dignity of service…

Abstract

Purpose

The purpose of this study is to address United Nations’ sustainable development goals (SDGs) 8 and 9 from a service perspective. SDG 8 is a call to improve the dignity of service work by enhancing wages, working conditions and development opportunities while SDG 9 calls upon nations to construct resilient infrastructures, promote inclusivity and sustainability and foster innovation.

Design/methodology/approach

This study uses a bibliometric review to extract important themes from a variety of scholarly journals.

Findings

Researchers tend to investigate policy-level topics, such as national and international standards related to working conditions, while ignoring the experiences or well-being of workers occupying marginalized and low-opportunity roles in service organizations. Service researchers, educators and practitioners must collaborate to improve the state of service industries by conducting participatory action research, promoting grassroots organizing/advocacy, implementing digitized customer service and addressing workforce soft skills deficiencies.

Research limitations/implications

The authors consider how service work can be transformed into respectable employment and present four specific ways nations can enhance their service industries.

Practical implications

Economic planners can view SDGs 8 and 9 as a framework for understanding and promoting the well-being of service employees and accelerating the productivity and innovation levels of the service sector.

Originality/value

The United Nations’ SDGs are examined from a services perspective, which increases their significance in service-dominated economies.

Open Access
Article
Publication date: 20 September 2022

Tahani Z. Aldahdouh, Vesna Holubek, Vesa Korhonen, Sanaa Abou-dagga and Nazmi Al-Masri

The aim of this study is to explore the extent to which a transnational pedagogical training affected university teachers' approaches to teaching, as well as their efficacy…

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Abstract

Purpose

The aim of this study is to explore the extent to which a transnational pedagogical training affected university teachers' approaches to teaching, as well as their efficacy beliefs and cultural perceptions, and to examine how such training could stimulate teachers' pedagogical-development processes beyond the specific context.

Design/methodology/approach

An explanatory sequential mixed-methods design was adopted for the study. Quantitative data were collected through an online self-reported questionnaire from two-independent samples, both before (n = 119) and after (n = 110) the training. Qualitative data were collected after the training through episodic narrative interviews with five teachers.

Findings

The quantitative and qualitative findings indicate contradictory aspects of the teaching approach and perceived culture. While the questionnaire responses highlighted the dominance of teacher-centred teaching approaches and an individualistic culture, a thematic analysis of the interview data showed that teachers experienced pedagogical development as (1) increasing student engagement, (2) improving their own teaching practices, (3) a community activity and (4) an institutionalised process.

Research limitations/implications

The design of the current research may have limited the authors’ potential to deeply investigate the effect of the transnational pedagogical training, as only snapshots of the teachers' perceptions were elicited. Future studies might consider a within-subject longitudinal design to thoroughly follow teachers' trajectories in learning and development over time.

Practical implications

The research findings suggest that transnational pedagogical training initiatives are to be promoted amidst these uncertain times. Even though the focus of the study was not to explore the teachers' perceptions of teaching development during the pandemic, the current results imply that the mentioned training helped teachers in tailoring their pedagogical practices to suit the unexpected online teaching settings.

Originality/value

The study adds to the relatively new literature on the perceived effect of transnational pedagogical training initiatives. This study’s findings contribute to the body of knowledge related to pedagogical development in fragile and conflict-affected contexts.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 4
Type: Research Article
ISSN: 2050-7003

Keywords

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