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Article
Publication date: 29 August 2023

Montserrat Núnez Chicharro, Musa Mangena, María Inmaculada Alonso Carrillo and Alba María Priego De La Cruz

Higher education institutions (HEIs) are critical in the sustainability agenda, not only as catalysts for promoting sustainability practices but also because their activities have…

Abstract

Purpose

Higher education institutions (HEIs) are critical in the sustainability agenda, not only as catalysts for promoting sustainability practices but also because their activities have substantial social, economic and environmental impacts. Yet there is limited research that examines their sustainability performance. This paper aims to investigate the factors that are associated with sustainability performance in HEIs. Specifically, drawing from the stakeholder theory and exploiting Ullmann’s (1985) conceptual framework, this study examines the association between sustainability performance and stakeholder power, strategic posture and financial slack resources.

Design/methodology/approach

The authors draw the sample from the People & Planet University Green League Table for the period 2011–2019 and use the generalised estimating equations for the modelling approach.

Findings

This study finds that stakeholder power, in particular, funding grant income, tuition fee income and student and staff numbers, are positively associated with sustainability performance. In relation to strategic posture, this study finds that sustainability performance is negatively associated with governing body independence and gender diversity, and positively associated with internal structures. Finally, regarding financial slack resources, this study finds that surplus income (staff costs) is positively (negatively) associated with sustainability performance.

Practical implications

To the best of the authors’ knowledge, this research contributes to several existing literature focusing on the not-for-profit sector by documenting, for the first time, the role of stakeholder power, strategic posture and slack financial resources on sustainability performance.

Social implications

The paper includes relevant implications for HEI managers and regulators for promoting sustainability.

Originality/value

These results contribute to the literature on the factors influencing sustainability performance.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 12 December 2023

Catherine Manathunga

The purpose of this paper is to investigate the impact of the COVID-19 pandemic on doctoral education. Pandemics throughout history have generated new educational theories and…

Abstract

Purpose

The purpose of this paper is to investigate the impact of the COVID-19 pandemic on doctoral education. Pandemics throughout history have generated new educational theories and practices, accelerated some trends and signalled the abrupt end of others. The unpredictable effects of the COVID-19 pandemic have particularly impacted upon First Nations and transcultural communities and People of Colour throughout the globe. A second significant recent global trend that occurred at the height of the pandemic was the reignited #BlackLivesMatter (#BLM) protest campaign. This campaign drew attention to the vast inequities faced by black, transcultural (migrant, refugee, culturally diverse and international) and Indigenous peoples and triggered rapid action in higher education institutions against racism and unconscious bias.

Design/methodology/approach

This conceptual paper draws upon postcolonial/decolonial theory to demonstrate how the COVID pandemic and #BLM movement prompts us to revitalise doctoral education.

Findings

These two issues have created renewed urgency around the need to decolonise higher education and a desire to transform the “business-as-usual” geopolitical power dynamics that continue to privilege Northern knowledge over culturally diverse knowledge systems from First Nations and transcultural contexts. A key site where special opportunities exist to effect this transformation lies in doctoral education. Doctoral education is a significant location of new knowledge creation and the development of the world’s future researchers.

Research limitations/implications

Applying post/decolonial theory enables one to rethink how doctoral education should be changed to work towards greater decolonisation.

Originality/value

This study applies Santos’ ideas about “the sociologies of emergence” in the global South to think about how doctoral education should be reconstructed as a liberated zone of decolonisation and epistemic justice.

Details

Studies in Graduate and Postdoctoral Education, vol. 15 no. 2
Type: Research Article
ISSN: 2398-4686

Keywords

Open Access
Article
Publication date: 3 November 2022

Maria Aluchna, Maria Roszkowska-Menkes and Bogumił Kamiński

Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has…

7510

Abstract

Purpose

Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has been growing exponentially over the last two decades, their quality and effectiveness in managing environmental, social and governance (ESG) performance have been questioned. Addressing these concerns, several jurisdictions, including EU Member States, introduced mandatory NFR regimes. However, the evidence on whether such regulation truly translates into enhanced ESG performance remains scarce. This paper aims to fill this gap in the literature by investigating the impact of the EU’s Directive 2014/95/EU (Non-financial Reporting Directive, NFRD) on the ESG scores of Polish companies.

Design/methodology/approach

Drawing upon institutional and strategic perspectives on legitimacy theory, the authors test the relationship between the introduction of the NFRD and the ESG scores derived from the Refinitiv database, using a sample of all those companies listed on the Warsaw Stock Exchange whose disclosure allows for measuring ESG performance (yielding 171 firm-year observations from 43 companies).

Findings

This study’s findings show an improvement of ESG performance following the introduction of the NFRD. The difference-in-differences approach indicates that the improvement is larger for companies that are subject to the legislation when it comes to overall ESG performance, particularly for environmental and social performance. Nonetheless, to the best of the authors’ knowledge, no significant effect is found for performance in the governance dimension.

Originality/value

This study investigates the role of transnational mandatory reporting regulation in the first years of its enactment. The evidence offers insights into the effects of disclosure legislation in the context of an underdeveloped institutional environment.

Details

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

Keywords

Article
Publication date: 14 July 2023

Sophie Hennekam and Irena Descubes

Drawing on the job demands-resources (JD-R) model, this study aims to examine which job demands individuals with diagnosed mental illness perceive to be most challenging as they…

Abstract

Purpose

Drawing on the job demands-resources (JD-R) model, this study aims to examine which job demands individuals with diagnosed mental illness perceive to be most challenging as they navigate the workplace, why this is the case and which resources individuals tend to mobilize to meet these demands.

Design/methodology/approach

The authors draw on 257 qualitative surveys filled out by individuals with mental illness in various parts of the world.

Findings

The findings show that job demands that are common in today's workplace such as a high workload and a stressful environment are considered challenging by individuals with mental illness. Further, the authors show that this is the result of the ideal worker norm consisting of the need to be a steady performer that is confident, resilient and social with which the performer cannot comply on the one hand and the particularities of this population, such as performers' self-perceived low self-esteem, sensitivity to stress, fluctuating symptoms and difficulties with the social aspects of organizational life on the other hand.

Originality/value

The study points to the unique challenges of individuals with mental illness in the workplace and highlights the role human resource management (HRM) can play in providing support to allow this population to meet the demands of one's job more easily and thrive at work.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 2040-7149

Keywords

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