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Open Access
Article
Publication date: 12 June 2023

Amanda Reid, Evan Ringel and Shanetta M. Pendleton

The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility…

2320

Abstract

Purpose

The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility (CSR) reporting. The self-denominated transparency report serves a dual purpose of highlighting an ICT company’s socially responsible behavior while also holding government agencies accountable for surveillance and requests for user data. Drawing on legitimacy theory, neo-institutional theory and stakeholder theory, this exploratory study examines how ICT companies are implementing industry-specific voluntary disclosures as a form of CSR.

Design/methodology/approach

A content analysis of ICT voluntary nonfinancial reporting (N = 88) was used to identify motivating principles, the company positioning to stakeholders, the relevant publics and intended audience of these disclosures and the communication strategy used to engage primary stakeholders.

Findings

Key findings suggest that most ICT companies used transparency reporting to engage consumers/users as their primary stakeholders and most used a stakeholder information strategy. A majority of ICT companies signaled value-driven motives in their transparency reports while also positioning the company to stakeholders as a protector of user data and advocate for consumer rights.

Originality/value

This study enriches the literature on CSR communication strategies and reporting practices by extending it to an underdeveloped topic of study: novel voluntary disclosures as CSR activities of prominent ICT companies (i.e. “Big Tech”). These polyphonic reports reflect varied motives, varied positioning and varied stakeholders. For market-leading companies, transparency reporting can serve to legitimize existing market power. And for midsize and emerging companies, transparency reporting can be used to signal adherence to industry norms – set by market-leading companies.

Article
Publication date: 2 November 2023

Meiryani

The purpose of this paper is to find out the role and factors that lead to efforts by banking institutions to deal with money laundering by using the principle of knowing your…

Abstract

Purpose

The purpose of this paper is to find out the role and factors that lead to efforts by banking institutions to deal with money laundering by using the principle of knowing your customer.

Design/methodology/approach

This research method uses a sociological juridical approach and descriptive analysis in analyzing the data.

Findings

The results of the study found that the implementation of the principle plays a role in identifying each transaction, and if there is a transaction that is considered suspicious, each bank is required to report the transaction to the center for reporting and analysis of financial transactions.

Practical implications

Banks must reduce the risk of being used as a means of money laundering by knowing customer identities, monitoring transactions, maintaining customer profiles and reporting suspicious transactions made by parties using bank services. The application of the know your customer principle (KYCP) is based on the consideration that KYCP is not only important in the context of eradicating money laundering but also in the context of implementing prudential banking to protect banks from various risks in dealing with customers.

Originality/value

To the best of the author’s knowledge, this is first empirical study of banking in Indonesia that conduct money laundering crimes through application of KYCPs.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 28 October 2022

Babayo Sule, Usman Sambo and Muhammad Yusuf

This study aims to examine the threats posed by cybercrimes toward the quest for achieving a reliable digital economy and to identify practical strategies for countering the crime.

Abstract

Purpose

This study aims to examine the threats posed by cybercrimes toward the quest for achieving a reliable digital economy and to identify practical strategies for countering the crime.

Design/methodology/approach

A qualitative phenomenological paradigm was used as the methodology. Both primary and secondary sources were consulted for data collection. A thematic analytical interpretation was used for data analysis.

Findings

This study discovered that Nigeria is a leverage environment for using digital economy as a means of diversifying the economy owing to population bulge, and an increase patronage of internet and digital space but the threats of cyberfraudsters is ostracising a substantial number from using it which is decreasing the performance of the digital economy.

Research limitations/implications

The research is limited by the scarcity of resources to widen the horizon of the study particularly the fieldwork and the rampant incidences of cybercrime in Nigeria which poses a difficult task for studying the phenomenon. In addition, this study is constrained by the confidentiality in releasing data owing to the sensitivity of the subject of study and its relationship to national security.

Practical implications

This study presents some suggestions that are plausible in countering the crimes and enhancing the digital economy in Nigeria through effective surveillance, massive information and communication technology (ICT) awareness creation for users and severe penitent sanctions for cybercriminals will help in securing digital spaces.

Social implications

This study has social implications including the suggestion for simplifying digital transactions that will save time, increases economic activities and passive multiple stream income for Nigerians and ease of doing business with less risk of robbery and other cumbersome tasks.

Originality/value

This study has originality value because after the survey of the existing literature, a field work is conducted to have the views of experts on the subject of study which adds value to the subject and originality of the findings.

Details

Journal of Financial Crime, vol. 30 no. 6
Type: Research Article
ISSN: 1359-0790

Keywords

Book part
Publication date: 8 April 2024

Petr David

Road transport is an important sector of the economy, however, its negative impacts on the environment, human health and sustainability of potential economic growth are…

Abstract

Road transport is an important sector of the economy, however, its negative impacts on the environment, human health and sustainability of potential economic growth are significant. Transport externalities tend to be neglected within the market process. The damage generated through significant externalities of road transport in Czechia was identified, based on unique data processing, to reach almost 3.5 billion € annually. This chapter presents an overview of internalization taxes and fees, their current rates and generated receipts. If excise duty is disregarded as fundamentally unsuitable for the internalization of externalities, then the receipts from other applied taxes and fees, particularly the road tax, seem to be insufficient. Although economic growth is encouraged, its form is not sustainable in view of the rising phase of the Kuznets curve and the related irreversible environmental impacts.

Details

Modeling Economic Growth in Contemporary Czechia
Type: Book
ISBN: 978-1-83753-841-6

Keywords

Article
Publication date: 9 October 2023

David Eugene Johnson and Debora Jane Shaw

The purpose of this paper is to inform or alert readers to the extensive use and ready availability of genetic information that poses varying degrees of social and legal danger…

Abstract

Purpose

The purpose of this paper is to inform or alert readers to the extensive use and ready availability of genetic information that poses varying degrees of social and legal danger. The eugenics movement of the 1920s and the general acceptance of genetic essentialism provide context for considering contemporary examples of the problem.

Design/methodology/approach

This paper takes an argumentative approach, supporting proposals with ideas from historical and current research literature.

Findings

The limits of data protection, extensive use of direct-to-consumer genetic testing and use of genetic information in white nationalist circles portend a resurgence of eugenic beliefs from a century ago.

Social implications

Research-based recommendations may help to avoid extreme consequences by encouraging people to make informed decisions about the use of genetic information.

Originality/value

The paper counterposes contemporary understanding of genetic testing and data accessibility with the much older ideology of eugenics, leading to concerns about how white nationalists might further their aims with 21st century technology.

Details

Journal of Information, Communication and Ethics in Society, vol. 21 no. 4
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 2 January 2024

Wujun Tang, Jiwon Chung and Sumin Koo

This study aims to conduct text mining and semantic network analysis of muscle-supportive and posture-corrective wearable robots for the elderly to understand key terms related to…

52

Abstract

Purpose

This study aims to conduct text mining and semantic network analysis of muscle-supportive and posture-corrective wearable robots for the elderly to understand key terms related to the topic and to identify considerations for developing these types of clothing.

Design/methodology/approach

The authors searched and identified the key terms wearable robot, muscle-supportive, posture correction and elderly using the text-mining software Textom to extract terms as well as the network analysis software UCINET 6 to process and visualize the relationships among the terms. The authors compared and analyzed the term frequency (TF), the TF-inverse document frequency and the degree centrality of the terms, and the authors visualized and summarized the terms using NetDraw.

Findings

The key terms and their relationships in 3–4 groups were identified: wearable robot, muscle-supportive, posture correction and elderly. The authors identified the aspects of designing muscle-supportive and posture-corrective wearable robots for the elderly.

Originality/value

This study contributes to the field of muscle-supportive clothing and wearable robotics by deriving insights into what people are discussing and interested in, and by offering recommendations when developing these types of clothing for the elderly.

Details

Research Journal of Textile and Apparel, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1560-6074

Keywords

Article
Publication date: 25 May 2023

Jasmin Godemann, Bich-Ngoc Nguyen and Christian Herzig

This paper aims to present the progress of the implementation of sustainability in business schools in line with the United Nations Principles for Responsible Management Education…

Abstract

Purpose

This paper aims to present the progress of the implementation of sustainability in business schools in line with the United Nations Principles for Responsible Management Education (PRME) and its principles of responsible management education.

Design/methodology/approach

By analyzing the content of the Sharing of Information on Progress reports from PRME signatories, this study identified significant developments in the strategies business school use to implement sustainability. However, it seems that a framework that business schools can apply to accomplish that goal is still lacking. This paper proposes a framework that addresses four components of the integration process and stresses the important role of stakeholders. The authors discuss the results from 2021 in comparison to the results of a previous analysis of the first 100 signatories from 2010 and analyze the findings in relation to the developed framework.

Findings

This study shows that business schools have improved their sustainability engagement in many areas (e.g. education offerings and teaching methods, campus practices and engaging stakeholders). However, less attention has been paid to other aspects, such as reviewing and assessing, capability development or communication, which could slow the transformation process. The authors discuss further implications of the findings for enhancing the PRME signatories’ ability to implement the underrecognized aspects.

Originality/value

While the analysis focuses on the status and progress of the integration of PRME within business schools during the past decade, the framework may enable higher education institutions to analyze their potential to implement change and plan future transformation strategies.

Article
Publication date: 12 July 2023

Mitali Panchal Arora, Sumit Lodhia and Gerard William Stone

With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting.

Abstract

Purpose

With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting.

Design/methodology/approach

Using the case study approach, data was collected from semi-structured interviews in six international organisations that have adopted integrated reporting. Institutional work provided the theoretical insights for this study.

Findings

The study found that accountants were an indispensable part of the integrated reporting process because of their strength and knowledge in corporate reporting. However, despite having the potential to engage, it was noted that accountants currently do not apply their key reporting skills in the integrated reporting context. It was observed that accountants’ roles were limited to carrying out their traditional routine financial reporting activities including reporting on the financial aspects of the report, developing key performance indicators and assisting with assurance related tasks.

Research limitations/implications

This study adds to the limited literature by providing a comprehensive understanding of how accountants are currently involved in integrated reporting. This study suggests that accountants are seeking to maintain their existing institutional practices.

Practical implications

A need for accountants to move beyond maintaining their institutional roles and engage more extensively in integrated reporting is emphasised.

Originality/value

Through its focus on human agency, this study applied institutional work to integrated reporting, thereby expanding literature on integrated reporting and the roles performed by accountants in this process. This study also contributes to the conceptualisation of maintaining institutions strategies through the development of the cooperative strategy.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 17 November 2023

Durgesh Pandey

This paper aims to analyse the Financial Intelligence Units (FIUs) of Canada, Australia, The Netherlands and India, focussing on key internal and external processes, such as the…

Abstract

Purpose

This paper aims to analyse the Financial Intelligence Units (FIUs) of Canada, Australia, The Netherlands and India, focussing on key internal and external processes, such as the exchange of information, operations and compliance with Financial Action Task Force (FATF) recommendations. The paper relies on secondary sources to compare and assess the practices and strategies employed by FIUs within these jurisdictions.

Design/methodology/approach

The paper relies on secondary sources to compare and assess the practices and strategies used by FIUs within these jurisdictions.

Findings

The ability to combat money laundering and the financing of terrorism (AML/CFT) in countries is influenced by several internal and external factors, including the efficiency of their FIUs’ and compliance with FATF recommendations. The analysis of FIUs across the countries demonstrates a raft of multifaceted challenges and concerns. Yet, when it comes to compliance with FATF’s recommendations, shared concerns emerge, hinting at the complex interplay between country-specific operations and global compliance standards. The paper recommends enhancements to the FIUs’ operational efficiency and overall effectiveness in combating financial crimes.

Research limitations/implications

The paper’s findings are limited to openly available data (such as annual reports and internet sources) for the respective countries. The paper relies on the transparency of FIUs through public media, focusing on comparing and analysing the FIUs of only four specific countries, which limits the generalisations of the findings.

Practical implications

This paper is significant for policymakers and FIU authorities, as they strive to improve the effectiveness of their units and assess their performance in alignment with international standards. The comparative analysis of the FIUs of India, Australia, Canada and The Netherlands provides valuable insights and recommendations that can inform policymakers and operational strategies towards enhancing how FIUs function globally.

Originality/value

This paper offers a unique comparative analysis of the FIUs of India, Australia, Canada and The Netherlands. Its findings have practical implications for policymakers and FIU authorities towards enhancing performance against international AML/CFT standards and promoting global cooperation.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 6 February 2024

Helen Jane Liebling, Hazel Rose Barrett, Lillian Artz and Ayesha Shahid

The study aimed to listen to refugee survivors of sexual and gender-based violence (SGBV) and/or torture and explore what justice meant to them in exile. This study argues that…

14

Abstract

Purpose

The study aimed to listen to refugee survivors of sexual and gender-based violence (SGBV) and/or torture and explore what justice meant to them in exile. This study argues that what the survivors who participated in this research wanted was “viable justice”. The research was funded by the British Academy and Leverhulme Trust.

Design/methodology/approach

Using a survivor-focussed justice lens combined with a trauma-informed approach, narrative interviews were held with 41 women and 20 men refugee survivors living in refugee settlements in Northern Uganda. The researchers also conducted semi-structured interviews with 37 key informants including refugee welfare councils, the UN, civil society, non-government and government organisations. Thematic analysis of the data resulted in the following themes being identified: no hope of formal justice for atrocities that occurred in South Sudan; insecurity; lack of confidence in transitional justice processes in Ugandan refugee settlements; abuse and loss of freedom in refugee settlements; and lack of access to health and justice services in refugee settlements.

Findings

This study argues that what the survivors who participated in this research wanted was “viable justice”. That is justice that is survivor-centred and includes elements of traditional and transitional justice, underpinned by social justice. By including the voices of both men and women survivors of SGBV and/or torture and getting the views of service providers and other stakeholders, this paper offers an alternative form of justice to the internationally accepted types of justice, which offer little relevance or restitution to refugees, particularly where the crime has been committed in a different country and where there is little chance that perpetrators will be prosecuted in a formal court of law.

Research limitations/implications

The research findings are based on a small sample of South Sudanese refugees living in three refugee settlements in Northern Uganda. Thus, wider conclusions should not be drawn. However, the research does suggest that a “viable justice” approach should be implemented that is gender and culturally sensitive and which could also be trialled in different refugee contexts.

Practical implications

Improvements in refugee survivors’ dignity, resilience and recovery are dependent upon the active engagement of refugees themselves using a “survivor-focussed approach” which combines formal and community-based health services with traditional and transitional justice responses.

Social implications

The provision of a “viable justice approach” ensures those who have experienced SGBV and/or torture, and their families, feel validated. It will assist them to use their internal, cultural and traditional resilience and agency in the process of recovery.

Originality/value

The research findings are original in that data was collected from men and women survivors of SGBV and/or torture and service providers. The empirical evidence supports this study’s recommendation for an approach that combines both formal and survivor-focussed approaches towards health and viable justice services to meet the needs of refugees living in refugee settlements. This is a response that listens to and responds to the needs of refugee survivors in a way that continues to build their resilience and agency and restores their dignity.

Details

International Journal of Migration, Health and Social Care, vol. 20 no. 1
Type: Research Article
ISSN: 1747-9894

Keywords

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