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Article
Publication date: 3 July 2010

Roger Adams

This paper aims to identify changes in regulatory requirements that will lead to improved transparency on sustainability and corporate responsibility issues and the impact…

Abstract

Purpose

This paper aims to identify changes in regulatory requirements that will lead to improved transparency on sustainability and corporate responsibility issues and the impact this may have for stakeholders.

Design/methodology/approach

This paper explored the relationship between new regulations governing the types of sustainability information this is likely to generate and whose interests this will favour.

Findings

The new regulations are likely to enhance short‐term, narrow focus solutions but provide less support longer standing, broader brush sustainability reporting initiatives.

Originality/value

This paper summarises the current regulatory environment of sustainability reporting and identifies avenues for further research and improvement of carbon reporting and its impact on sustainability.

Details

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

Keywords

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Article
Publication date: 23 April 2010

Diane M. Harvey, Susan M. Bosco and Gregory Emanuele

The purpose of this paper is to develop a better understanding of the presence of “green‐collar workers” in organizations, including whether their perception of the…

Abstract

Purpose

The purpose of this paper is to develop a better understanding of the presence of “green‐collar workers” in organizations, including whether their perception of the organization with regard to environmental activities would affect their willingness to recommend the employer to others. It also aims to analyse generational differences with regard to this phenomenon.

Design/methodology/approach

The study used a survey developed from other research on green‐collar workers. It was distributed electronically and the data analysed using primarily χ2 and analysis of variance (ANOVA).

Findings

There were differences in knowledge levels regarding environmental topics such as the Kyoto treaty and the Green‐Collar Jobs Act. Significant correlations were also found among the variables of generation, willingness to recommend employer, and importance of school/workplace being environmentally friendly.

Research limitations/implications

The use of an online survey was a limitation due to the need for technology access to respond. Despite this limitation, subjects included sufficient members of all four generations to perform the analyzes.

Practical implications

Organizations that are trying to “go green” may well benefit from improved employee relations as a result. Employees who are interested in environmental issues will more likely recommend their companies to others when they feel the organization reflects their interest.

Originality/value

Other studies have not included gender or generational aspects of the issue of environmentalism in their work. This empirical study also investigates the relationship between organizations’ environmental activities, employee perceptions of the organization, and their willingness to recommend their company to others.

Details

Management Research Review, vol. 33 no. 5
Type: Research Article
ISSN: 2040-8269

Keywords

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Article
Publication date: 1 May 1993

Gerald Vinten

The topic of whistleblowing is achieving prominence as a question of social policy. Some influential voices are suggesting that far from whistleblowing — informing on…

Abstract

The topic of whistleblowing is achieving prominence as a question of social policy. Some influential voices are suggesting that far from whistleblowing — informing on organisations —, being socially undesirable, it may in certain circumstances be an activity deserving high praise. Inevitably it entails huge risks to the activist, and these risks need to be personally and carefully considered. John Banham, Director General of the Confederation of British Industry, wrote in support of the Social Audit report on the subject (Winfield 1990), and a committee established by the Speaker of the House of Commons has suggested the possibility of honouring whistleblowers in the British Honours system for their good corporate citizenship. There have also been landmark reports in America, Australia and Canada (Leahy 1978, Electoral and Administrative Review Commission 1990, Ontario Law Reform Commission 1986).

Details

International Journal of Sociology and Social Policy, vol. 13 no. 5/6
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 28 July 2021

David Collison

This paper aims to pay tribute to Rob Gray’s achievements at the University of Dundee in the 1990s – a significant period in the development of the field of social and…

Abstract

Purpose

This paper aims to pay tribute to Rob Gray’s achievements at the University of Dundee in the 1990s – a significant period in the development of the field of social and environmental accounting research.

Design/methodology/approach

Memories and reflections.

Findings

A personal perception of Rob’s drive, motivations and generosity of spirit.

Originality/value

A portrayal of someone who deserves to be remembered for what he accomplished, and for the collegiate and supportive example he set for others in pursuing social and environmental awareness and responsibility.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 1 May 1994

Two scientific and technology demonstration spacecraft, launched from the Arrianne space shuttle in French Guyana recently, have been dynamically balanced by Lewis Group…

Abstract

Two scientific and technology demonstration spacecraft, launched from the Arrianne space shuttle in French Guyana recently, have been dynamically balanced by Lewis Group and Coventry Balancing Services.

Details

Aircraft Engineering and Aerospace Technology, vol. 66 no. 5
Type: Research Article
ISSN: 0002-2667

Abstract

Details

International Journal of Sustainability in Higher Education, vol. 1 no. 1
Type: Research Article
ISSN: 1467-6370

Keywords

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Article
Publication date: 1 April 1946

Libraries—international DIK LEHMKUHL, ‘Harvesting books for the world’, Library Journal. 15 May 1946 (vol. 71, no. 10), pp. 728–30. [A report on the work of the…

Abstract

Libraries—international DIK LEHMKUHL, ‘Harvesting books for the world’, Library Journal. 15 May 1946 (vol. 71, no. 10), pp. 728–30. [A report on the work of the Inter‐allied Book Centre, London.]

Details

Journal of Documentation, vol. 2 no. 3
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 January 2004

ROBIN ROSLENDER, JOANNA STEVENSON and ROBIN FINCHAM

In this paper, the work of the 2003 UK Task Force on Human Capital Management is reviewed. This initiative emerged from a broader Department of Trade and Industry interest…

Abstract

In this paper, the work of the 2003 UK Task Force on Human Capital Management is reviewed. This initiative emerged from a broader Department of Trade and Industry interest in the better usage of human labour and potential, and focuses on the current practice and future possibilities for human capital management in the UK. We emphasise an “accounting influence” present throughout the work of the Task Force, and a predilection for dealing with human capital measurement and reporting within the planned expansion of the Operating and Financial Review. However, we argue that the report has been narrow in its appreciation of interest in the cognate field of intangibles and intellectual capital. It fails to recognise the accountancy discipline’s difficulties in reporting in these areas, as well as being possibly premature in delegating responsibility for human capital reporting to the Operating and Financial Review.

Details

Journal of Human Resource Costing & Accounting, vol. 8 no. 1
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 1 May 1991

Rob Gray and David Collison

Environmental audit, although a widely used term, can cover amultitude of different activities. In any of its guises, though, it isstill a prerequisite to taking a serious…

Abstract

Environmental audit, although a widely used term, can cover a multitude of different activities. In any of its guises, though, it is still a prerequisite to taking a serious position on environmental issues. The different definitions of, and approaches to, environmental audit are outlined and the pressures which encourage their use are discussed. However, UK companies are not yet adopting a substantial response to the environmental crisis when perhaps as many as 80 per cent of the UK′s largest companies have yet to undertake an initial environmental audit.

Details

Managerial Auditing Journal, vol. 6 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

Content available
Article
Publication date: 7 May 2021

Carlos Larrinaga and Jan Bebbington

The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the…

Abstract

Purpose

The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors, activities and ways of thinking that made SR more likely to be institutionalized once the GRI entrepreneurship came to the fore.

Design/methodology/approach

The paper revisits a time period (the 1990s) that has yet to be formally written about in any depth and traces the early development of what became SR. This material is examined using a constructivist understanding of regulation.

Findings

The authors contend that a convergence of actors and structural conditions were pivotal to the development of SR. Specifically, this paper demonstrates that a combination of actors (such as epistemic communities, carriers, regulators and reporters) as well as the presence of certain conditions (such as the societal context, analogies with financial reporting, environmental reporting and reporting design issues) contributed to the development of SR which was consolidated (as well as extended) in 1999 with the advent of the GRI.

Research limitations/implications

This paper theorizes (through a historical analysis) how SR is sustained by a network of institutional actors and conditions which can assist reflection on future SR development.

Originality/value

This paper brings together empirical material from a time that (sadly) is passing from living memory. The paper also extends the use of a conceptual frame that is starting to influence scholarship in accounting that seeks to understand how norms develop.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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