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1 – 10 of over 6000Muhammad Bilal Farooq, Ammad Ahmed and Muhammad Nadeem
The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish…
Abstract
Purpose
The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish better-quality sustainability reports than others and why some reporters experience improvements in the quality of their sustainability reports while others experience no improvement or a decline in sustainability report quality.
Design/methodology/approach
The study draws on the existing literature, which is analysed using a combination of legitimacy theory (i.e. commitment to sustainability reporting) and resource-based view (RBV, i.e. competencies in sustainability reporting).
Findings
A two-dimensional matrix is developed representing organisations’ competencies in (explained using the RBV) and commitment to (explained using legitimacy theory) sustainability reporting. Based on these two dimensions the matrix identifies four reporter classifications: incompetent uncommitted reporters (who publish low-quality reports); competent uncommitted reporters (who publish average-quality reports); incompetent committed reporters (who publish average-quality reports); and competent committed reporters (who publish high-quality reports). The matrix explains how reporters can transition from one quadrant/classification to another and how this transition can be either forward (moving from a lower quadrant to a higher quadrant), resulting in improvements in report quality, or backward (moving from a higher quadrant to a lower quadrant), leading to a deterioration in disclosure quality.
Originality/value
The study builds on the extant literature, combining legitimacy theory with the RBV, to provide a more complete explanation for why organisations publish sustainability reports of varying quality and why this quality varies over time. These insights can also be used to explain variations in the quality of integrated reports. The matrix may prove useful to practitioners as a tool for classifying reporters, identifying issues, assessing risk and tracking progress made.
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Linda Moore and Eilish McAuliffe
Why do some healthcare professionals report incidents while others fail to do so? In a previous paper, the authors explored the culture of hospitals in Ireland and the response to…
Abstract
Purpose
Why do some healthcare professionals report incidents while others fail to do so? In a previous paper, the authors explored the culture of hospitals in Ireland and the response to those who reported poor care. In this paper the authors aim to advance understanding of reporting behaviour by exploring differences between those who report incidents and those who choose not to report.
Design/methodology/approach
An exploratory quantitative research design was utilised for this study. Data from eight acute hospitals in the Health Services Executive (HSE) regions in Ireland – two hospitals from each of the four regions and nursing staff on three wards within each hospital – provided the sample. A total of 575 anonymous questionnaires were distributed.
Findings
Eighty‐eight per cent of nurses working in acute hospitals have observed an incident of poor care in the past six months, but only 70 per cent of those reported it. Non‐reporters are significantly more likely than those who have reported incidents to cite “not wanting to cause trouble” and “not being sure if it is the right thing to do” as reasons for their reluctance to report. “Fear of retribution” was the most common reason given by non‐reporters for their reluctance to report.
Originality/value
The findings show that reluctance to report is mainly influenced by fears of retribution, not wanting to cause trouble and not being sure if reporting an incident is the right thing to do. Managers and policy makers within healthcare environments need to provide more reassurance for staff and put in place better measures to protect staff from negative repercussions that might arise from whistleblowing.
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Xueji Liang, Lu Dai and Sujuan Xie
Corporate social responsibility (CSR) reporting is a widely accepted procedure for firms to disclose their performance in multiple domains, including environmental protection…
Abstract
Purpose
Corporate social responsibility (CSR) reporting is a widely accepted procedure for firms to disclose their performance in multiple domains, including environmental protection, labour welfare, protection of human rights, community services, contribution to society and pursuit of product safety. This study aims to investigate whether and how board interlocks affect firms’ decisions with respect to CSR reporting. This study argues that board interlocks act as an important source of social pressure and firms are influenced by their peer firms to adopt CSR reporting.
Design/methodology/approach
This paper sampled listed companies on China’s Shanghai and Shenzhen Stock Exchanges from 2009 to 2015. The data were collected from Runling database and China Stock Market and Accounting Research database. A multi-period logit model was used to conduct the main regression analysis and the propensity score matching method was used in the robustness checks.
Findings
A study based on a sample of Chinese publicly listed firms from 2009 to 2015 confirms the argument and shows that sharing a common director on the board with a previous CSR reporter facilitates the firm’s engagement in CSR reporting. Furthermore, this study shows that the influence of board interlocks on CSR reporting depends on the following three characteristics: status of the interlocking director, size of the linked CSR reporter and performance implications of previous CSR activities.
Research limitations/implications
The interpretation of the current findings should be considered in light of these limitations. First, while board interlocks are an important social aspect of institutional pressure, other types of social pressure exist. Second, the focus is on CSR reporting decisions. However, CSR reporting can also be symbolic, with little substantive quality to improve CSR-related activities. Third, this study argues that both regulatory and social pressures influence the decision to report on CSR. However, this study was unable to determine the weight of each pressure. Future research should follow this direction. Finally, the influence of certain behaviours through interlocks is stronger in the initial stage of the institutionalisation process.
Practical implications
The findings of this study have important implications for practitioners. First, the messaging role of interlocking directors suggests that director selection should consider the effectiveness of information transfer. Knowing and analysing specific interlock and its links with the firm’s strategy is very important. Meanwhile, firms should be vigilant that the balance between the access to information and loss of autonomy because searching for information related to firms’ strategic decisions might challenge current strategy. Second, the results of the study suggest that to effectively urge companies to engage in CSR reporting, government and policy makers should consider beyond institutional pressure, but also be sensitive to the social pressure exerted upon the companies.
Social implications
The positive role of board interlocks on corporate voluntary CSR reporting can not only make valuable contributions to the Chinese society but also, as an important participant of global economy and trade, the Chinese interlocking directors’ contribution to CSR reporting have global benefits.
Originality/value
This study extends the institutional perspective on CSR reporting by uncovering the effect of social pressure. It advances the literature on the antecedents of CSR reporting by linking board interlocks to CSR reporting. Finally, the study enriches the broader interlock literature by delineating three specific characteristics of interlocks that influence CSR reporting.
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Tauseef Hussain, Syeda Hina Batool, Amara Malik, Syed Waqas Hussain and Khalid Mahmood
This study presents a situated and context-bound model of electronic media reports by exploring their detailed information practices within the workplace actions. It further…
Abstract
Purpose
This study presents a situated and context-bound model of electronic media reports by exploring their detailed information practices within the workplace actions. It further investigates the information sources they usually consult for news or story-making process and barriers that hinder them to acquire required information.
Design/methodology/approach
The data were collected through semistructured, face-to-face interviews of electronic media reporters from the top news channels of Pakistan. These reporters had international exposure while having 7–20 years of work experience with different news channels.
Findings
In relation to information practices, the model also highlights the seven steps involved in news-making process of electronic media. Initially inspired from Mckenzie's (2003) model of information practice, which was developed within the everyday life context, this model attempts to see the information practices of electronic media reporters situated at their workplaces and might be seen as an extension of previous works.
Originality/value
This study is a unique attempt to find patterns of information practices situated in their workplace actions. The results of this study would be helpful for librarians and information specialists, who are working in media house libraries for the planning and designing of library services.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-07-2020-0308
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The purpose of this paper is to investigate the impact of a dual medium/content context – the one offered by the online Twitter communication (medium-context) of reporting on…
Abstract
Purpose
The purpose of this paper is to investigate the impact of a dual medium/content context – the one offered by the online Twitter communication (medium-context) of reporting on elite sports (content-context) – on traditional conceptualizations of genderlect.
Design/methodology/approach
A quantitative content analysis, coding for a variety of traditional gendered language markers – was conducted on the tweets of male and female reporters who covered the men’s and women’s NCAA final four basketball tournaments.
Findings
Consistent with tenets of social role theory, the duel medium/content context of Twitter and sports produces several language patterns that frustrate attempts to categorize language markers according to traditional conceptualizations of genderlect and thus provides support for a redefinition of genderlect.
Research limitations/implications
This paper’s findings suggest that people adapt their communication patterns to match the context in which they communicate. Whether adaptation takes place with conscious effort or as a natural byproduct of moving from one context to another remains to be discovered. Advice to female sports journalists on being vigilant against unwittingly undermining their credibility and perceived expertise is offered. This inquiry allows researchers to study sociology through sport.
Practical implications
This paper demonstrates that online environments can allow for traditional gender roles and expectations to be challenged and broken down, but some genderlect features appear tenacious and could undermine attempts to break down gender barriers.
Social implications
If sport mirrors society, then the same communication adaptations that appear in the online environmental context of reporters’ tweets about sport should appear in other societal contexts.
Originality/value
Few studies have investigated differences in reporting by gender, and fewer have investigated differences in sports reporting by gender. Fewer, if any, have investigated differences in sports reporting by gender through Twitter.
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Public opinion and political ideology affect the way in which police departments formulate responses to crime. Examines how departments construct public images to ensure favorable…
Abstract
Public opinion and political ideology affect the way in which police departments formulate responses to crime. Examines how departments construct public images to ensure favorable media presentation. Uses direct observation of news production process for more specific data on how police sources impact on crime‐news presentation. Finds that news media can hold police accountable to the public, but news media are also businesses and have to provide news that will attract consumers. News media rely on willing participants to produce crime stories cost‐effectively. Police look to the media to reaffirm their status as law enforcers; they invest resources in helping the media and thus influence crime presentation. Finds that police categorization of crime is self‐promoting and supportive of traditional responses, while reporters are not critical of police.
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Exposes a subtle method of price increase used by The West Group that has gone unnoticed by the American law librarian community, that of decreasing the number of pages in serial…
Abstract
Exposes a subtle method of price increase used by The West Group that has gone unnoticed by the American law librarian community, that of decreasing the number of pages in serial, reporter volumes. The author examined volumes from Federal Supplement, Federal Reporter and the seven regional reporters to determine the number of pages contained in these volumes prior to the West/Thomson merger and how that number has changed since the merger. After documenting the decline in page number per volume, the author proposes some actions law libraries can take to respond to the page decline and its attendant increase in the amount law libraries may pay each year for the same number of pages spread out over more volumes.
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Ana Isabel Lopes and Ana Margarida Coelho
The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting (<IR>) methodology to…
Abstract
Purpose
The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting (<IR>) methodology to communicate their business model to stakeholders; and to shed light on the contend of integrated reports of organizations that have been recognized as leading practice by a reputable award process or through benchmarking.
Design/methodology/approach
Secondary analysis of data (descriptive and inferential statistics) is used for a sample of 224 organizations (79 classified as <IR> Reference Reporters and 145 as <IR> Regular Reporters) across 26 countries (2011 to mid-2015). Content analysis is used for <IR> Reference Reporters.
Findings
Evidence for the first objective suggests that compared with <IR> Regular Reporters, the majority of the <IR> Reference Reporters are from Europe, are larger, have a higher market value, are more profitable and are less leveraged. Evidence for the second objective reveals that the guiding principles, fundamental concepts and content elements of the most recent integrated report published by each <IR> Reference Reporter (leading practice) seem less than expected.
Research limitations/implications
<IR> Examples Database does not cover all of the organizations reporting according to the <IR> framework. Content analysis can be biased by authors’ interpretations.
Practical implications
Potential benefit both to researchers and to those involved in the reporting of financial and non-financial information using the <IR> tool.
Originality/value
The originality of the paper is as follows: it contributes to the international debate on the evolution from sustainability to <IR>, provides evidence on geographies and firm-level characteristics of organizations using <IR> to better communicate and provides the most prominent information disclosed by Reference Reporters.
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Muhammad Bilal Farooq, Rashid Zaman, Dania Sarraj and Fahad Khalid
This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of…
Abstract
Purpose
This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states of the Cooperation Council for the Arab States of the Gulf, colloquially referred to as the Gulf Cooperation Council (GCC).
Design/methodology/approach
First, the materiality assessment disclosures were scored through a content analysis of sustainability reports published by listed GCC companies during a five-year period from 2013 to 2017. Second, a fixed effect ordered logic regression was used to examine the determinants of materiality assessment disclosures.
Findings
While sustainability reporting rates improved across the sample period, a significant majority of listed GCC companies do not engage in sustainability reporting. The use of internationally recognised standards has also declined. While reporters provide more information on their materiality assessment, the number of sustainability reports that offer information on how the reporter identifies material issues has declined. These trends potentially indicate the existence of managerial capture. Materiality assessment disclosure scores are positively influenced by higher financial performance (Return on Assets), lower leverage and better corporate governance. However, company size and market-to-book ratio do not influence materiality assessment disclosures.
Practical implications
The findings may prove useful to managers responsible for preparing sustainability reports who can benefit from the examples of materiality assessment disclosures. An evaluation of the materiality assessment should be included in the scope of assurance engagements and practitioners can use the examples of best practice when evaluating sustainability reports. Stock exchanges may consider developing improved corporate governance guidelines as these will lead to materiality assessment disclosures.
Social implications
The findings may assist in improving sustainability reporting quality, through better materiality assessment disclosures. This will allow corporate stakeholders to evaluate the reporting entities underlying processes, which leads to transparency and corporate accountability. Improved corporate sustainability reporting supports the GCC commitment to implement the United Nations Sustainable Development Goals and transition to sustainable development.
Originality/value
This study addresses the call for greater research examining materiality within a sustainability reporting context. This is the first paper to examine sustainability reporting quality in the GCC region, focussing particularly on materiality assessment disclosures.
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Rachel V. Kutz-Flamenbaum, Suzanne Staggenborg and Brittany J. Duncan
Purpose – Movements typically have great difficulty using the mass media to spread their messages to the public, given the media's greater power to impose their frames on movement…
Abstract
Purpose – Movements typically have great difficulty using the mass media to spread their messages to the public, given the media's greater power to impose their frames on movement activities and goals. In this paper, we look at the impact of the political context and media strategies of protesters against the 2009 G-20 meetings in Pittsburgh on media coverage of the protests.
Methodology – We employ field observations, interviews with activists and reporters, and a content analysis of print coverage of the demonstrations by the two local daily newspapers, the Pittsburgh Post-Gazette and the Pittsburgh Tribune-Review.
Findings – We find that protesters were relatively successful in influencing how they were portrayed in local newspaper stories and in developing a sympathetic image of their groups’ members. Specifically, we find that activist frames were present in newspaper coverage and activists were quoted as frequently as city officials.
Research implications – We argue that events such as the G-20 meetings provide protesters with opportunities to gain temporary “standing” with the media. During such times, activists can use tactics and frames to alter the balance of power in relations with the media and the state and to attract positive media coverage, particularly when activists develop strategies that are not exclusively focused on the media. We argue that a combination of political opportunities and activist media strategies enabled protest organizers to position themselves as central figures in the G-20 news story and leverage that position to build media interest, develop relationships with reporters, and influence newspaper coverage.
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