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1 – 10 of 507This paper aims to identify changes in regulatory requirements that will lead to improved transparency on sustainability and corporate responsibility issues and the impact this…
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.
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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 organization…
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.
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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).
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.
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Two scientific and technology demonstration spacecraft, launched from the Arrianne space shuttle in French Guyana recently, have been dynamically balanced by Lewis Group and…
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.
Abstract
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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…
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 in the…
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.
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.
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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 institutionalization…
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.
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