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1 – 10 of 341This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS…
Abstract
Purpose
This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).
Design/methodology/approach
A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.
Findings
There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.
Practical and Social implications
The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.
Originality/value
To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.
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Linda Brennan, David Micallef, Eva L. Jenkins, Lukas Parker and Natalia Alessi
This study aims to explore the use of a double diamond design method to engage the industry in a sector-wide response to the issues of food waste as constructed by consumers. This…
Abstract
Purpose
This study aims to explore the use of a double diamond design method to engage the industry in a sector-wide response to the issues of food waste as constructed by consumers. This particular design method is achieved by an exploration of a collective intelligence-participatory design (CIPD) project to engage industry participants in understanding and responding to consumers’ perceptions of the role of packaging in reducing food waste.
Design/methodology/approach
Using the UK Design Council’s double diamond design method as a guiding conceptual principle, the project recruited industry participants from medium to large food businesses across various food categories. Two scoping workshops with industry were held prior to the initiation of a 12-stage project (n = 57), and then two industry workshops were held (n = 4 and 14). Eighty participants completed an online qualitative survey, and 23 industry participants took part in a Think Tank Sprint Series. The Think Tanks used participatory design approaches to understand barriers and opportunities for change within food industry sub-sectors and test the feasibility and acceptability of package designs to reduce consumer waste.
Findings
For CIPD to work for complex problems involving industry, it is vital that stakeholders across macro- and micro-subsystems are involved and that adequate time is allowed to address that complexity. Using both the right tools for engagement and the involvement of the right mix of representatives across various sectors of industry is critical to reducing blame shift. The process of divergence and convergence allowed clear insight into the long-term multi-pronged approach needed for the complex problem.
Originality/value
Participatory design has been useful within various behaviour change settings. This paper has demonstrated the application of the double diamond model in a social marketing setting, adding value to an industry-wide project that included government, peak bodies, manufacturing and production and retailers.
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Rita Peihua Zhang, Helen Lingard, Jack Clarke, Stefan Greuter, Lyndall Strazdins, Christine LaBond and Tinh Doan
This paper describes the development of a digital role play game (RPG) designed to help construction apprentices to better communicate with their supervisors about issues with the…
Abstract
Purpose
This paper describes the development of a digital role play game (RPG) designed to help construction apprentices to better communicate with their supervisors about issues with the potential to impact on their physical and psychological health and safety.
Design/methodology/approach
A participatory approach was adopted to utilise the knowledge and insights of the target users to inform the digital RPG development. Apprentices and supervisors were interviewed to identify characteristics of effective supervisor-apprentice communication, which became the RPG’s learning objectives. The scenarios constructed in the RPG were drawn from lived experiences shared by the apprentices in the interviews. During the development process, consultations were conducted with an advisory committee comprising of apprentices and supervisors to improve the realism of the RPG scenarios.
Findings
Three scenarios were developed for the RPG. In each scenario, players are asked to make decisions at various interaction points about how the characters should respond to the unfolding and challenging situations. Scripts were developed for the game, which were acted out and motion captured to animate digital MetaHuman characters embedded in a virtual construction site. Two example situations are introduced in this paper to illustrate the development process.
Originality/value
To our knowledge, the RPG introduced is one of the first applications of digital game-based training in the construction industry. The adoption of a participatory design approach ensures that the game content relates to real-world experiences. The digital RPG is highly interactive and engaging in nature and presents a novel approach to developing “soft” skills in construction.
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Hiba Alkhalaf, Alaa Elhabashi, Yassmen Hesham, Abdulsalam Hiba, Abdulkader Omaar, Hafed Walda and Will Thomas Wootton
This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a…
Abstract
Purpose
This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a case study on Ghadames, Libya. Inscribed in 1986 and moved to the In-Danger List in 2016 due to conflict, this work seeks to update the site's attributes and values for improved management.
Design/methodology/approach
This methodology, focusing on Ghadames, leverages recent heritage management advancements to monitor conflict-induced changes, aiming to enhance decision-making through a detailed analysis of the site's natural and cultural attributes.
Findings
Our findings highlight the need for systematic and holistic assessments of heritage site attributes and values, crucial for managing sites of both local and global significance. This approach is a key to understanding their identity, guiding interpretation, management and preserving cultural significance.
Research limitations/implications
Developed for Ghadames, the methodology requires adaptation for other sites, underscoring the importance of identifying core tangible and intangible attributes that define a site's uniqueness.
Practical implications
Our developed methodology offers a replicable framework that can be modified by local heritage professionals to map attributes and assess the direct and indirect impact of conflict on heritage sites.
Originality/value
The detailed assessment provides a foundation for crafting informed policies and effective management strategies. It specifically targets minimizing the adverse effects of conflict on heritage sites' attributes. This effort is instrumental in preparing the necessary documentation to support the delisting of these sites from the UNESCO World Heritage Site In-Danger List, promoting their preservation and recovery.
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Nikoletta Maria Gulya and Anikó Fehérvári
One key aspect of European curriculum reforms is to empower students with the skills needed to engage actively in the pluralistic and multicultural global society of the 21st…
Abstract
Purpose
One key aspect of European curriculum reforms is to empower students with the skills needed to engage actively in the pluralistic and multicultural global society of the 21st century. This study aims to examine the extent of multicultural education within the national core curricula of three European countries: Hungary, Finland and Ireland, focusing on its role in fostering social acceptance through education.
Design/methodology/approach
A qualitative research applying discourse analysis was conducted to identify key multiculturalism concepts within the curricula. The analysis concentrated on understanding how multiculturalism is portrayed through various perspectives, emphasizing situational meanings and frameworks. Furthermore, a comparative analysis of the findings was carried out.
Findings
The research found that all three curricula contain the concept of multicultural education, although the extent of emphasis varies. The Hungarian National Core Curriculum (NCC) primarily emphasizes national values and sporadically addresses multicultural issues, often from a local perspective. In contrast, the Irish NCC is tolerance-oriented, stressing not only the understanding of different cultures but also the importance of accepting them. The Finnish NCC reflects a global perspective and emphasizes respect for different cultures and minority groups, with a pluralistic approach.
Originality/value
This study enhances our understanding of the discourse of multiculturalism within the curricula of three European countries, emphasizing both their similarities and differences. Additionally, it underscores the crucial role that curricula can play in effectively implementing multicultural education.
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Valerie Nesset, Elisabeth C. Davis, Nicholas Vanderschantz and Owen Stewart-Robertson
Responding to the continuing separation of participants and researchers in LIS participatory research, a new methodology is proposed: action partnership research design (APRD). It…
Abstract
Purpose
Responding to the continuing separation of participants and researchers in LIS participatory research, a new methodology is proposed: action partnership research design (APRD). It is asserted that APRD can mitigate or remove the hierarchical structures often inherent in the research process, thus allowing for equal contribution from all.
Design/methodology/approach
Building on the bonded design (BD) methodology and informed by a scoping literature review conducted by the same authors, APRD is a human-centered research approach with the goal of empowering and valuing community partnerships. APRD originates from research investigating the use of participatory design methods to foster collaboration between two potentially disparate groups, firstly with adult researchers/designers and elementary school children, and secondly with university faculty and IT professionals.
Findings
To achieve this goal, in addition to BD techniques, APRD draws inspiration from elements of indigenous and decolonization research methodologies, particularly those with an emphasis on destabilizing power hierarchies and involving research participants as full partners.
Originality/value
APRD, which emerged from findings from previous participatory design studies, especially those of BD, is based on the premise of partnership, recognizing that each member of a design team, whether researcher or participant/user, has unique expertise to contribute. By considering participants/users as full research partners, APRD aims to flatten the hierarchies exhibited in some LIS participatory research methodologies, where participants are treated more like research subjects than partners.
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Ramya Ravi and Manthan D. Janodia
Protection of intellectual property (IP) is important to leverage its commercial potential. This study aims to examine and comprehend the level of understanding of intellectual…
Abstract
Purpose
Protection of intellectual property (IP) is important to leverage its commercial potential. This study aims to examine and comprehend the level of understanding of intellectual property rights (IPR) among Indian academics. The study covers three main aspects – awareness level of IP among Indian academics, comprehending if the current state of knowledge about IP is useful for commercialization and whether the current knowledge of IP activities among Indian academics is sufficient to support their professional career and generate revenues from their inventions.
Design/methodology/approach
A structured methodology was contemplated and applied. A cross-sectional study with a convenience sampling method was adopted. The duration of the study was six months from March to August 2021. A total of 500 Indian academics were approached, of which 116 responded with a response rate of 23.4%. A structured questionnaire was administered to the participants to understand their level of knowledge about IP. Furthermore, the data analysis was performed based on descriptive analysis.
Findings
The study findings revealed that the awareness among the participants about IP was minimal. The underlying reasons could be academics did not focus on generating IP through novel research, awareness of basic knowledge about IP was considerably low and inadequate to support their professional career, primary focus was on which publications are considered as one of the important criteria for performance management, national policies do not encourage collaborative research between university and industry that may lead to potential IP generation and the Indian academic set-up expects multitasking by its faculty members.
Originality/value
To the best of the authors’ knowledge, this paper is an original contribution, based on the study carried out by the authors to understand the awareness of IP activities among Indian academics.
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The purpose of this research is to identify novel ways of tackling health inequalities of underserved populations. It explores the opportunities presented by the changes in health…
Abstract
Purpose
The purpose of this research is to identify novel ways of tackling health inequalities of underserved populations. It explores the opportunities presented by the changes in health and social care legislation to employ historically underused services, such as police custody healthcare providers, in addressing health inequalities.
Design/methodology/approach
This research analyses the policy approaches to tackling health inequalities in the UK in the past 40 years with an emphasis on those experienced by the people detained in English police custodies. It analyses the current model of healthcare in police custody and proposes a novel integrated model of care and joint commissioning opportunities in funding it.
Findings
Policies to tackle health inequalities have largely failed, as they became entrenched. But recent changes in the health and social care legislation in England offer opportunities to address them by employing historically underused healthcare services, such as those operating in police custodies.
Research limitations/implications
The research does not touch upon ethical considerations related to the patient privacy aspect of integrated care. Interventions by and interactions with police custody healthcare providers would be visible to all professionals with access to the patient’s health record. As with all novel interventions or innovative models of care, the effectiveness of such clinical interventions remains to be established by further research. It opens a new line of research on quality improvement through integration of care and explores understudied aspects of joint commissioning of integrated care.
Practical implications
It offers health commissioners and public health leaders the opportunity to employ police custody healthcare services in reaching their population health management objectives and meeting their health inequalities objectives at local level. It also gives police and crime commissioners the opportunity to address the health drivers of criminal behaviour that overlap with health inequalities. It offers funding opportunities presented by jointly commissioning services at lower costs to both police and health commissioners alike. It improves the health outcomes of historically underserved populations by facilitating access to health and social care services and facilities.
Social implications
Reducing health inequalities and disparities in health outcomes can decrease the costs of the healthcare services over the long term and might contribute to reducing criminality by addressing inequities and some health drivers of criminal behaviour.
Originality/value
The paper explores understudied opportunities offered by the recent changes in health and social care legislation in England and includes underused resources to tackle health inequalities.
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