Search results

The authors explore the impact of an emerging technology, blockchain technology, on diverse governance mechanisms and sustainable supply chain practices and how its relationships with the linkage of these elements.

The methodology incorporates a literature review and a qualitative empirical analysis of the Electronic Product Environmental Assessment Tool (EPEAT) standards. Expert opinions from various firms and organizations within the electronics sector are assessed. Through a thematic analysis, the relationships are identified and examined.

Data immutability, transparency and traceability capabilities of blockchain technology enhance the relationship between environmental standards and ecological supply chain sustainability practices. Although immature, the blockchain can influence the governance of supply chain sustainability practices. Immaturity of technology, lack of expertise, sharing information and trust have delayed adoption.

There is limited empirical evidence regarding blockchain's impact on governance mechanisms, specifically hybrid public-private mechanisms and sustainable supply chain practices. The study further evaluates how particular blockchain features may exert varying influences on these aspects and different sustainable supply chain traits. As an exploratory study, it proposes new areas for further research, including how blockchain's traceability function can improve sustainability standard adoption. Additionally, there is a call for integrating blockchain with technologies like IoT and sensors which may influence supply chain governance mechanisms, standards and sustainability practices.

This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure breadth, denoting the number of goals mentioned, and disclosure depth, encompassing the extent of actions disclosed to advance these goals.

Using a panel Tobit regression analysis, the authors analyse the communication on progress questionnaires from 299 companies (resulting in 1,015 firm-year observations) participating in the United Nations Global Compact from 2017 to 2021.

The findings revealed that greater adherence to Global Reporting Initiative standards increases SDG disclosure breadth; external assurance using publicly recognised standards, more than proprietary methods, is associated with SDG disclosure breadth and depth; and the review of information by multiple stakeholders improves the depth of SDG disclosure more than evaluation by a panel of peers.

The originality of this study lies in its examination of the intricate interplay between sustainability disclosure and assurance practices, on the one hand, and the disclosure of SDGs, on the other. Uniquely, the authors consider the various levels of implementation of these practices, allowing for a comprehensive assessment of their influence on SDG disclosure.

This study aims to investigate the compliance of Kuwait’s College of Basic Education (CBE) with records management standards (RMS), legislation and regulations.

This case study collects data from semi-structured interviews and a thorough internet search of relevant records management (RM) policies and procedures.

The findings reveal the shortcomings of the bottom-up approach to RM, which poses significant risks due to inadequate management and monitoring; lack of compliance with local or national records and archives regulations; and a general unawareness of RMS and best practices among interviewees.

This study focuses on CBE, potentially limiting generalizability to other academic institutions in Kuwait, but offers valuable insights for polities that similarly lack records legislation and wish to improve their RM practices and comply with international standards.

This study proposes a more top-down approach to RM with the adoption of international RMS to improve practices, minimize risks and reduce legal liabilities. Positive outcomes will support the case for records and archives legislation (RAL) in Kuwait and provide the framework for its establishment.

The study argues that the passage of RAL and the subsequent implementation of RMS will improve citizens’ Right to Access Information.

This study initiates a pioneering effort in understanding Public Authority for Applied Education and Training and CBE’s level of compliance with RMS, legislation and regulations and their challenges.

The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.

Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.

The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.

The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.

This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.

Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and disclosure practices disappointing in the country. Thus, this study aims to investigate the legal framework governing transparency and disclosure in SOEs.

This study uses doctrinal, qualitative and comparative approaches. Domestic legal texts are appraised based on the organization for economic co-operation and development Guideline on Corporate Governance of State-owned Enterprises, the World Bank Toolkit on Corporate Governance of State-owned Enterprises and best national practices. This approach has been further corroborated by qualitative analysis of the basic principles of transparency and disclosure.

The finding reveals that the laws on transparency and disclosure do not comply with global practices and are inadequate to ensure transparency and discourse in SOEs. They fail to establish appropriate disclosure frameworks and practices at the SOE and state-ownership entity levels. They also indiscriminately subject enterprises to multiple auditing functions and conflicting responsibilities.

To the author’s knowledge, this study is the first legal literature on transparency and disclosure in Ethiopian SOEs. This study assists the state as owner in reforming the laws and uplifting SOEs from their current unpleasant condition. It can also become a reference for future research.

Institutional abuse is a worldwide phenomenon with the UK also subject to several high-profile abuse scandals perpetuated on people with learning disabilities and/or mental health conditions living within institutional settings. This study aims to provide a broad perspective of safeguarding practices within institutional care to inform practice and service development in this area.

A narrative overview was undertaken of a range of empirical evidence, discussion papers, enquiry reports, reports from regulatory bodies and professional guidance to explore safeguarding practices within institutional care for individuals with learning disabilities and/or mental health conditions.

A range of literature was identified that exposed and explored abuse in this context. Three key themes were identified: failings within institutional care; safeguarding issues and concerns; and good practice within institutional care. Whilst guidance is available, standards are explicit and protocols facilitate improvement potential in this area, a consistent message was that statutory recommendations for reform have not been effective.

This paper provides an important resource for practitioners and service providers involved in institutional care. An accessible overview of both the empirical evidence and grey literature on adult safeguarding within institutional settings is provided, along with a range of standards and resources that specify practice in these settings.

This study aims to explore the interplay between regulatory, normative and cultural-cognitive factors in the context of sustainability-driven organisational change in Mexican small and medium-sized enterprises (SMEs).

Using qualitative research methods, data were collected through interviews with key stakeholders from eight SMEs in Mexico. Thematic analysis was conducted to explore how regulatory, normative and cultural-cognitive forces influence sustainability initiatives within these organisations.

The findings reveal a dynamic relationship between regulatory frameworks and broader societal norms, with SMEs strategically aligning with evolving expectations to drive sustainability. Influenced by consumer preferences, normative forces play a pivotal role in shaping internal and external organisational norms. Cultural-cognitive forces, including organisational values and leadership practices, further reinforce this interplay, highlighting the importance of organisational culture in driving sustainable practices.

This study contributes to understanding institutional dynamics driving sustainability initiatives among SMEs, particularly in the Mexican context. Explaining the complex interactions among regulatory, normative and cultural-cognitive forces offers a holistic framework for comprehending the complexities of sustainability-driven organisational change.

The findings provide practical insights for SMEs seeking to navigate sustainability initiatives. Emphasising the proactive role of regulatory compliance, fostering a culture of sustainability and leveraging collaborative opportunities within industries are recommended strategies for driving meaningful organisational change towards sustainability.

This study’s value lies in its development of a conceptual framework illustrating the complex interactions among regulatory, normative and cultural-cognitive forces driving sustainability-driven organisational change in Mexican SMEs. Elucidating these dynamics provides a nuanced understanding of how these forces intertwine, offering valuable insights for navigating sustainability initiatives for SMEs in Mexico.

Este estudio explora la interacción entre factores regulatorios, normativos y cultural-cognitivos en el contexto del cambio organizacional impulsado por la sostenibilidad en las pequeñas y medianas empresas mexicanas.

Utilizando métodos de investigación cualitativa, se recopilaron datos a través de entrevistas con partes interesadas clave de ocho PYMES en México. Se llevó a cabo un análisis temático para explorar cómo las fuerzas regulatorias, normativas y cultural-cognitivas influyen en las iniciativas de sostenibilidad dentro de estas organizaciones.

Los resultados revelan una relación dinámica entre los marcos regulatorios y las normas sociales más amplias, con las PYMES alineándose estratégicamente con las expectativas cambiantes para impulsar la sostenibilidad. Influenciadas por las preferencias de los consumidores, las fuerzas normativas desempeñan un papel fundamental en la formación de normas organizacionales internas y externas. Las fuerzas cultural-cognitivas, incluidas los valores organizacionales y las prácticas de liderazgo, refuerzan aún más esta interacción, destacando la importancia de la cultura organizacional en el impulso de prácticas sostenibles.

Este estudio contribuye a la comprensión de las dinámicas institucionales que impulsan las iniciativas de sostenibilidad entre las PYMES, particularmente en el contexto mexicano. Explicar las complejas interacciones entre fuerzas regulatorias, normativas y cultural-cognitivas ofrece un marco holístico para comprender las complejidades del cambio organizacional impulsado por la sostenibilidad.

El valor de este estudio radica en el desarrollo de un marco conceptual que ilustra las complejas interacciones entre fuerzas regulatorias, normativas y cultural-cognitivas que impulsan el cambio organizacional impulsado por la sostenibilidad en las PYMES mexicanas. Elucidar estas dinámicas proporciona una comprensión matizada de cómo estas fuerzas se entrelazan, ofreciendo valiosas ideas para navegar iniciativas de sostenibilidad para las PYMES en México.

Los hallazgos proporcionan ideas prácticas para las PYMES que buscan navegar las iniciativas de sostenibilidad. Se recomiendan estrategias como enfatizar el papel proactivo del cumplimiento regulatorio, fomentar una cultura de sostenibilidad y aprovechar las oportunidades de colaboración dentro de las industrias para impulsar un cambio organizacional significativo hacia la sostenibilidad.

Este estudo explora a interação entre fatores regulatórios, normativos e cultural-cognitivos no contexto da mudança organizacional impulsionada pela sustentabilidade em pequenas e médias empresas mexicanas.

Utilizando métodos de pesquisa qualitativa, os dados foram coletados por meio de entrevistas com partes interessadas de oito PMEs no México. Foi realizada uma análise temática para explorar como as forças regulatórias, normativas e cultural-cognitivas influenciam as iniciativas de sustentabilidade dentro dessas organizações.

Os resultados revelam uma relação dinâmica entre as estruturas regulatórias e as normas sociais mais amplas, com as PMEs alinhando-se estrategicamente às expectativas em evolução para impulsionar a sustentabilidade. Influenciadas pelas preferências dos consumidores, as forças normativas desempenham um papel crucial na formação de normas organizacionais internas e externas. As forças cultural-cognitivas, incluindo valores organizacionais e práticas de liderança, reforçam ainda mais essa interação, destacando a importância da cultura organizacional na promoção de práticas sustentáveis.

Este estudo contribui para a compreensão das dinâmicas institucionais que impulsionam iniciativas de sustentabilidade entre as PMEs, particularmente no contexto mexicano. Explicar as complexas interações entre forças regulatórias, normativas e cultural-cognitivas oferece uma estrutura holística para compreender as complexidades da mudança organizacional impulsionada pela sustentabilidade.

Os resultados fornecem insights práticos para PMEs que buscam navegar em iniciativas de sustentabilidade. Recomenda-se enfatizar o papel proativo do cumprimento regulatório, fomentar uma cultura de sustentabilidade e aproveitar as oportunidades de colaboração dentro das indústrias como estratégias para impulsionar uma mudança organizacional significativa em direção à sustentabilidade.

O valor deste estudo reside no desenvolvimento de um quadro conceitual que ilustra as complexas interações entre forças regulatórias, normativas e cultural-cognitivas que impulsionam a mudança organizacional impulsionada pela sustentabilidade nas PMEs mexicanas. Elucidar essas dinâmicas fornece uma compreensão diferenciada de como essas forças se entrelaçam, oferecendo insights valiosos para PMEs no México.

This paper aims to develop precise statements (standards) to describe the knowledge and skills that should be possessed by Islamic education (IE) teacher candidates who receive their initial preparation in various international higher-education institutions. These statements must be compatible with the requirements and guidelines for building specialized standards set by the Council for Accreditation of Educator Preparation (CAEP), so that they can be used for accreditation and improving quality.

Two panels of IE experts participated in developing and validating the standards, using a combination of Delphi and content validity methods. Alongside this research activity, management activity ensured that the process ran smoothly, as the researcher coordinated panels, allocated resources and tracked progress during standard development.

Twenty-six components divided into five standards were developed into a final list based on the panels.

This study provides standards for the preparation of IE teachers in higher-education institutions that can be applied in different countries and geographical regions. Furthermore, it aims to make the subject of IE more comparable with other academic disciplines, and appropriate for CAEP accreditation.

This paper investigates the role of institutional pressures (IPs) and supply chain integration (SCI) in driving the adoption of circular economy (CE) practices. It is hypothesised that, responding to IPs, firms might adopt higher levels of SCI in the attempt to implement CE practices.

A research model is developed and tested on a cross-sectional sample of 150 multi-national enterprises (MNEs). Textual content from corporate sustainability reports is used to measure the constructs of interest through an advanced coding approach.

Findings show that IPs are driving the adoption of CE practices primarily through the mediation of SCI; the prominent roles of coercive regulatory pressures (CRPs) and normative pressures (NPs) are also highlighted. CRPs influence on CE practices is partially mediated by SCI, with NPs influence being fully mediated by it.

The study shows that SCI is a key mechanism that lies in between IPs and CE practices; as such, organisations interested in implementing CE practices need to be aware of requirements for achieving higher levels of SCI.

This empirical study is the first large scale analysis that conceptualises how MNE-driven supply chains adopt CE practices. The study empirically validates the model and identifies research avenues in supply chain management (SCM) research to support the adoption of CE practices.

This study aims to investigate the influence of external factors identified by the Political, Economic, Social, Technological, Environmental and Legal (PESTEL) framework on corporate social responsibility (CSR) performance in Vietnamese construction firms.

The snowball sampling method was employed to gather 182 validated responses. Employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the research analyzed how these factors correlate with CSR practices under institutional theory.

Results indicated that social, economic, environmental, legal and technological factors positively impacted CSR performance. Among these, social factors had the most significant effect, followed sequentially by economic, environmental, legal and technological influences. Intriguingly, political factors demonstrated no significant association with CSR performance.

The strong impact of social factors confirms that societal norms and cultural values are critical in shaping corporate behavior in Vietnam. Firms can leverage this insight by intensifying their community engagement and social investment. Additionally, the negligible role of political factors in shaping CSR suggests that firms might not need to focus heavily on political engagement in Vietnam. However, firms should remain aware of legal changes as legal factors influence CSR outcomes.

Despite CSR’s growing importance, there remains a notable research gap regarding how external macro-environmental factors influence CSR performance, particularly within the construction industry. The findings emphasize the importance of aligning business strategies with socioeconomic and environmental aspects.