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Article
Publication date: 7 June 2021

Jill Atkins, Sharif Khalid and Elisabetta Anna Vincenza Barone

Abstract

Details

Qualitative Research in Financial Markets, vol. 13 no. 1
Type: Research Article
ISSN: 1755-4179

Open Access
Article
Publication date: 28 August 2018

Sharif Mahmud Khalid, Jill Atkins and Elisabetta Barone

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper…

2346

Abstract

Purpose

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper explores the extent of site-specific social, environmental and ethical (SEE) reporting by mining companies operating in Ghana.

Design/methodology/approach

The authors conduct an interpretive content analysis of the annual/integrated reports of mining companies for the years 2009–2014 to extract site-specific SEE information relating to the companies’ mining operations in Ghana. The authors also theorise these actions using the existentialist work of Jean-Paul Sartre, in particular his work on “bad faith, nothingness and authenticity”.

Findings

The findings suggest that SEE information disclosure at site-specific level remains problematic because of bad faith and inauthenticity by mining companies attempting to placate a range of stakeholders. Bad faith represents a form of self-deception or internal denial which manifests in corporate narratives. Inauthenticity is a self-awareness that culminates in the denunciation of corporate identity and the pursuit of external expectations. The effect is the production of inauthentic corporate accounts that is constrained by the assumption made on stakeholder expectation.

Originality/value

The authors apply a Sartrean lens to explore site-specific SEE. Furthermore, the authors seek to expand the social accounting research domain by drawing on Sartre’s work on “bad faith” and “nothingness”. Sartre’s work to the best of the authors’ knowledge is not explored in social accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 November 2011

Khalid Mohammed Sharif Al‐Awadhi, Ahmed AbdulRahman Al Ali, O. Peter Snyder, AbdulAziz AlSheikh, Bobby Krishna and Joanne Taylor

The purpose of this paper is to present the latest food safety initiatives for hospitality businesses in the Emirate of Dubai, UAE. It is the sixth paper in a themed issue of…

1485

Abstract

Purpose

The purpose of this paper is to present the latest food safety initiatives for hospitality businesses in the Emirate of Dubai, UAE. It is the sixth paper in a themed issue of Worldwide Hospitality and Tourism Themes presenting international food safety management challenges and solutions.

Design/methodology/approach

The Dubai Municipality Food Control Department food safety initiatives are presented, with a wider discussion of their impact.

Findings

Research shows that many hospitality businesses are not adequately managing food safety despite basic training of employees, which has prompted a move towards management level training. Case study research also demonstrates that innovative “evolving methods” of HACCP can assist in improving food safety management in local hospitality businesses. The Dubai Municipality Food Control Department is, therefore, working on two important strategies: first, the mandatory training of “Persons in Charge” in all food businesses, and subsequently the wider implementation of food safety management systems.

Practical implications

The paper will be of value to practitioners, researchers, policy makers and other stakeholders involved in the food industry.

Originality/value

This paper presents an insight into senior government strategy and motivations in Dubai.

Details

Worldwide Hospitality and Tourism Themes, vol. 3 no. 5
Type: Research Article
ISSN: 1755-4217

Keywords

Article
Publication date: 1 March 2000

H.M. Khalid

Co‐operation and networking in library and information systems provide a wider access to collections, improve public and technical services and enhance operations by sharing…

Abstract

Co‐operation and networking in library and information systems provide a wider access to collections, improve public and technical services and enhance operations by sharing resources, reducing duplication and offering more cost‐effective services. These systems are frequently applied in developed countries. These countries are getting maximum benefits from these systems, for example, expanding their services, providing better user satisfaction and solving their problems. These systems are less used in LIS of developing countries. The need for the establishment of such systems is evidenced. The experience of countries with developed systems can be instructive in social, professional, technological and economic terms. Raising awareness for the potential use of these systems, giving broader roles to organisations, developing communication infrastructure and maximising the use of technologies are key components for the establishment of co‐operation and networking in library and information systems of developing countries.

Details

Library Review, vol. 49 no. 2
Type: Research Article
ISSN: 0024-2535

Keywords

Content available
Article
Publication date: 13 February 2007

708

Abstract

Details

Nutrition & Food Science, vol. 37 no. 1
Type: Research Article
ISSN: 0034-6659

Content available
357

Abstract

Details

Nutrition & Food Science, vol. 36 no. 2
Type: Research Article
ISSN: 0034-6659

Article
Publication date: 29 May 2024

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Abstract

Purpose

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

This paper identified climate change adaptive strategies as a more effective means of addressing the impacts of climate change.

Originality/value

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Details

Strategic Direction, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0258-0543

Keywords

Article
Publication date: 11 July 2023

Ramona Zharfpeykan and Chris Akroyd

This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1…

Abstract

Purpose

This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1 to G4 and finally to the GRI Standards.

Design/methodology/approach

A quality disclosure score is developed that incorporates assessments of both the quality of disclosures and the materiality of Australian companies. To analyse materiality, survey data were collected from 187 companies. Disclosure scores are based on a content analysis of the sustainability reports of 12 mining and metals companies and 12 financial services companies that used the GRI Standards from 2011 to 2019 (a total of 213 reports).

Findings

The study found that the GRI transitions have not led to companies improving the quality of their disclosures on areas considered important for them to achieve their social and environmental goals. Instead, the companies tended to use a greenwashing strategy, where the quality of disclosure of material issues declined or fluctuated over time.

Practical implications

From a practical perspective, the disclosure score developed in this paper enables managers of companies to recognize a threshold of completeness and to summarize the areas that are not materially relevant to their business.

Social implications

The results are potentially helpful for investors, shareholders and other stakeholders, enabling them to better understand sustainability reports.

Originality/value

This study contributes to the body of research in sustainability reporting by providing evidence on the outcome effectiveness of the latest updates in the GRI framework.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 6
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 6 November 2020

Abdallah Alsaad, Abdulazeez Y.H. Saif-Alyousfi and Hamzah Elrehail

The cognitive processes through which religiosity and idealism affect ethical consumption have received little attention in prior research. This study aims to explore the…

Abstract

Purpose

The cognitive processes through which religiosity and idealism affect ethical consumption have received little attention in prior research. This study aims to explore the influence of religiosity and idealism on ethical purchasing intention through moral obligation and perceived customer effectiveness (PCE).

Design/methodology/approach

The study analyses data from 149 Muslim participants in Saudi Arabia, using structural equation modelling.

Findings

The results reveal that religiosity leads to PCE but not to moral obligation and that idealism leads to both PCE and moral obligation. Mediation analysis indicated that PCE mediates the effect of both religiosity and idealism, although moral obligation only mediates the effect of idealism.

Research limitations/implications

This research enriches the understanding of ethical consumption and contributes to the debate on how religiosity and idealism affect ethical consumption. It also has significant implications for theory and the development of sustainable marketing initiatives. Marketing campaigns and other promotional activities may focus on the interconnection between ethical purchase and the religious and ideology dimensions of consumers. Also, while formulating a communication strategy, it is necessary to emphasize the religious dimension of the sustainable use of the product.

Originality/value

Moral obligation and PCE have been shown as cognitive and psychological mechanisms explaining the links between religiosity or idealism and ethical purchasing behaviour.

Details

Journal of Social Marketing, vol. 11 no. 1
Type: Research Article
ISSN: 2042-6763

Keywords

Article
Publication date: 5 April 2021

Syeda Hina Batool, Wasim Ahmed, Khalid Mahmood and Henna Saeed

The use of Twitter by political parties and politicians has been well studied in developed countries. However, there is a lack of empirical work, which has examined the use of…

Abstract

Purpose

The use of Twitter by political parties and politicians has been well studied in developed countries. However, there is a lack of empirical work, which has examined the use of Twitter in developing countries. This study aims to explore the information-sharing patterns of Pakistani politicians through Twitter accounts during the pre-election campaign of 2018.

Design/methodology/approach

Data of three weeks of the official party accounts and the politicians running for prime minister were analysed. The mixed-methods approach has been used to analyse quantitative and qualitative data retrieved through Twitonomy.

Findings

It was found that the most active Twitter account belonged to the winning party. The prominent Twitter account functions were a call to vote, promotional Tweets, promises and Tweeting about party developments. The present study provides evidence that there is a difference between the Tweeting behaviour of established and emerging parties. The emerging party heavily posted about changing traditional norms/culture/practices.

Practical implications

The study contributed to existing knowledge and has practical implications for politicians, citizens and social media planners.

Originality/value

The present study was designed carefully and based on empirical research. The study is unique in its nature to fill the research and knowledge gap by adding a variety of Twitter functions used by politicians.

Details

Information Discovery and Delivery, vol. 50 no. 1
Type: Research Article
ISSN: 2398-6247

Keywords

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