Search results

1 – 10 of over 4000
Article
Publication date: 5 September 2024

Stella Franciska Imanuella, Aida Idris and Nurliana Kamaruddin

This study aims to explore how social entrepreneurship initiatives and rural development address various socio-economic challenges in rural communities following Indonesia’s…

Abstract

Purpose

This study aims to explore how social entrepreneurship initiatives and rural development address various socio-economic challenges in rural communities following Indonesia’s independence in 1945.

Design/methodology/approach

Adopting a pragmatic research philosophy, this study uses a historical review and thematic analysis, extending from the PRISMA method to analyse articles and reports concerning social entrepreneurship initiatives and rural development in post-independence Indonesia.

Findings

This study reveals that social entrepreneurship initiatives and rural development programs have advanced hand in hand since Indonesia's independence. Social entrepreneurship initiatives and rural development mutually reinforce each other, with social entrepreneurship prominently featured in many rural development projects, promoting socioeconomic changes in rural communities.

Research limitations/implications

While this review has covered the available literature in Indonesia's context and extends the social entrepreneurship concept by showcasing its impact in rural Indonesia, further theoretical models integrating social entrepreneurship and rural development are needed, especially with local or regional context and community-driven approaches to increase the research potential in the field.

Practical implications

This study is beneficial for policymakers in the field to consider the findings of this review on the strong association that social entrepreneurship has had with rural development in Indonesia.

Social implications

This study highlights the importance of local values and community participation in social entrepreneurship initiatives for rural development. It is also highlighted that social entrepreneurship initiatives enable rural women to participate in entrepreneurial activities.

Originality/value

This study concludes that prior studies consistently demonstrate a strong association between social entrepreneurship initiatives and rural development, with government policies and programs increasingly leveraging social entrepreneurial approaches to tackle rural challenges. Additionally, rural development strategies in Indonesia align with three strategic pillars established by the government’s entrepreneurship programs. These pillars, integral to rural development through the social entrepreneurship approach, are critical for the formulation and future action plans adjustable to the current trends, issues and circumstances.

Details

Social Enterprise Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-8614

Keywords

Book part
Publication date: 4 September 2024

Maria Denisa Vasilescu, Mădălina Ecaterina Popescu, Larisa Stănilă and Eva Militaru

Purpose: The chapter analyses the diversity of the European Union (EU) member states in terms of the transition to a sustainable, green, and just economy.Need for the study:

Abstract

Purpose: The chapter analyses the diversity of the European Union (EU) member states in terms of the transition to a sustainable, green, and just economy.

Need for the study: Sustainable development is an important concern that the EU approaches by aiming to transition to a greener economy, fairly and inclusively. Moreover, the actual context, post-pandemic period and ongoing war at the EU border, makes the social and economic development of the EU countries matter even more in the light of this just transition.

Methodology: The authors relied on a multidimensional approach, using principal component analysis (PCA) to reduce the dimensionality of the dataset. The cluster analysis allowed us to group the countries in such a way that made it possible to identify the best and worst performers, as well as certain patterns that can be the basis for the formulation of good practices and transferable to the states that need more support in the transition to a green economy.

Findings: The results indicated that EU member states can be grouped into five clusters, each needing specific policies to ensure sustainable and inclusive development. Denmark, Finland, and Sweden turned out the best performers, while Estonia, Lithuania, Bulgaria, and Romania proved to have the most unfavourable situation.

Practical implications: The findings provide relevant policy implication insights for policy decision-makers in the field of green economy, economic development, and social policies, with directions for future research.

Article
Publication date: 30 July 2024

Andrea Gatto, Rosa Mosca, Gianluigi Elia and Paolo Piscopo

The purpose of microcredit is to offer small loans to people who are not covered by traditional financial channels. It can facilitate entrepreneurship, boosting local…

Abstract

Purpose

The purpose of microcredit is to offer small loans to people who are not covered by traditional financial channels. It can facilitate entrepreneurship, boosting local socio-economic development and improving environmental and political factors.

Design/methodology/approach

This paper aims to analyse microcredit in Italy, focusing on a project based in Rione Sanità, Naples. Rione Sanità is one of the poorest areas of Southern Italy, displaying high rates of criminality and unemployment, especially among youth, women, migrants and the vulnerable. The district is renowned for its fine and ancient handicrafts, food, trade and historical heritage – potential drivers for boosting tourism in the area. Qualitative methodologies were used to collect primary data through field visits and interviews with project bankers, local businesses, artisans, associations and religious representatives, project volunteers, as well as participation at local meetings. These data were corroborated by budget analysis based on the project's accounting.

Findings

The study shows encouraging results for the project and policy prospects. Despite the tiny starting numbers, there emerges a significant potential for microcredit to spread in the district, as in Southern Italy, providing an effective strategy to combat unemployment, usury and criminality, yielding community development and favoring broad societal challenges.

Originality/value

With this evidence, the paper attempts to shed some light and verify the potential of microfinance projects as a driver of sustainable development and ethical finance in poor areas of developed countries.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 7 December 2023

Hongyang Li, Anjie Xue, Junwei Zheng, Martin Skitmore and Matthew Moorhead

The current booming development of smart cities poses new requirements and challenges for their internal infrastructure development. This article aims to explore the questions…

Abstract

Purpose

The current booming development of smart cities poses new requirements and challenges for their internal infrastructure development. This article aims to explore the questions of: What is the level of social sustainability of smart city infrastructure today? and What are the core contents and paths to improve this level?

Design/methodology/approach

With the theme of public participation in the social sustainability evaluation of smart city infrastructure in the context of big data, this study mainly makes a systematic literature review of the Web of Science's Science Citation Index Expanded and Social Sciences Citation Index databases. After collection and screening, 199 documents were finally obtained.

Findings

It is found that the level of social sustainability of smart city infrastructure is still low, and public participation can provide solutions to the difficulties and challenges involved in its development, while big data technology can broaden the channels for public participation and promote the development of smart city-related components in the process, including smart city infrastructure.

Originality/value

This article summarizes the internal mechanisms of smart cities at the theoretical level and analyzes the social sustainable development of smart city infrastructure. In practice, the shortcomings in this field are identified and suggestions are provided on how to carry out digital public participation, which has practical reference value.

Details

Open House International, vol. 49 no. 4
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 10 September 2024

Carla Del Gesso, Paola Parravicini and Renato Ruffini

Intellectual capital (IC) is an increasingly important strategic asset for sustainable value creation in organisations. This paper aims to provide a conceptual perspective on the…

Abstract

Purpose

Intellectual capital (IC) is an increasingly important strategic asset for sustainable value creation in organisations. This paper aims to provide a conceptual perspective on the university’s role as a catalyst for IC creation and development within the dynamic landscape of organisations, exploring the nexus to capture its essence.

Design/methodology/approach

Adopting a conceptual framework development approach, key concepts were cohesively and coherently synthesised from various theoretical underpinnings, namely, the multiple capitals approach to maximising corporate value creation, the evolved triple bottom line approach to corporate sustainability, the triple helix innovation model and its subsequent extensions, the upper echelons theory and the social licence construct linked to stakeholder, legitimacy and institutional theories.

Findings

A comprehensive conceptual framework was developed that outlines universities’ role in catalysing four corporate IC forms crucial to sustainable organisational value creation: human capital, governance capital, social/relational capital and structural/organisational capital. The framework interprets this role of universities as dynamic IC reservoirs serving regional ecosystems for sustainable development. It highlights the synergistic sustainable value creation between universities and organisations in host communities and broader society, with university governance acting as a key driver.

Originality/value

This paper offers a theoretically grounded interpretation of universities’ pivotal role in catalysing essential forms of IC to support contemporary organisations’ sustainable value-creation processes. The proposed framework has the potential to ignite conversations on the crucial connection between universities and corporate IC development relevant to sustainable organisations, inspiring future empirical research, reflection and discussion.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 2 May 2024

Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini and Falconer Mitchell

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental…

Abstract

Purpose

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Design/methodology/approach

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

Findings

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

Originality/value

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 7 October 2024

Dehao Ma and Liu Ji

Along with the national government's expectation transformation, administrative system reform, economic transition, social demand structure's upgrading and population change…

Abstract

Along with the national government's expectation transformation, administrative system reform, economic transition, social demand structure's upgrading and population change, these negative effects are turning increasingly obvious and thus become huge powers that push the reform of traditional elite sports development mode forward. Against this background, in order to make this reform better adapted to China's reality and future development, the chapter suggests that Chinese traditional elite sports development mode should shift its driving forces of development from single to multiple, change its administrative system from government-oriented to society-oriented, develop its training concepts from instrumentalism to humanism, improve its construction of development from unbalanced to balanced and alter its effectiveness of development from extensive to intensive so as to achieve sustainable development.

Details

The Mediating Power of Sport
Type: Book
ISBN: 978-1-83753-079-3

Keywords

Article
Publication date: 28 August 2024

Sai Ramani Garimella and Soumya Rajsingh

International investment law governs matters related to transnational investments. The extensive reach of transnational corporations (TNCs) has granted them substantial economic…

Abstract

Purpose

International investment law governs matters related to transnational investments. The extensive reach of transnational corporations (TNCs) has granted them substantial economic, political and social influence, often intertwining them with public interest issues and implications in human rights violations. This paper aims to explore the profound influence exerted by TNCs in today’s globalized world and its implications for human rights and social responsibility within the framework of international investment law. Particularly, it acknowledges the vulnerability of economically weak South Asian states and cites past instances such as the Bhopal gas tragedy in India and the Rana Plaza disaster in Bangladesh as egregious violations of human rights. Focusing on South Asian bilateral investment treaties (BITs), this paper aims to examine the scope of investors’ social accountability.

Design/methodology/approach

This research engages with doctrinal and analytical methods in traversing through primary and secondary sources. It would parse the arbitral tribunals’ jurisprudence for their discussion on the inclusion of social accountability obligations within international investment agreements (IIAs). Further, it engages in a quantitative analysis related to the nature of the social accountability-related obligation of the corporation within South Asian BITs.

Findings

The findings reveal a glaring absence of the law on investors’ social accountability and the need for enhanced regulatory mechanisms to address the escalating influence of TNCs on human and social rights. The absence of a robust legal framework, coupled with the asymmetric nature of international investment law, granting investors greater rights and leverage compared to states, exacerbates this challenge. The phenomenon of “regulatory chill” inhibits states from effectively enforcing regulatory measures aimed at protecting human rights and the environment. Furthermore, the broad interpretation of clauses such as “fair and equitable treatment” by investment tribunals often undermines states’ ability to implement measures in the public interest. While international organizations such as the UNCTAD and the UNCITRAL Working Group III are actively discussing reforms to IIAs, the existing guidelines addressing investors’ social accountability are woefully lacking in the content as well as the method of their integration with international human rights law. The findings underscore the imperative for South Asian nations, the subject of this research’s empirical analysis, to adopt a comprehensive approach involving both domestic law reforms to promote corporate social accountability and active pursuit of negotiations for the inclusion of binding social obligations for investors within IIAs.

Practical Implications

This research, drawing upon international law developments, offers suggestions for incorporation of social accountability provisions via relevant domestic law reform. The research could be viewed as a prelude for mapping the legal developments in the area of investors’ social accountability within investment agreements, as well as investment contracts, drawing guidance from international law instruments.

Originality/Value

To the best of the authors’ knowledge, no other study analysed the scope of investors’ social accountability in South Asian BITs.

Details

Journal of International Trade Law and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-0024

Keywords

Article
Publication date: 30 August 2024

Guanghui Qiao, Songhe Hou, Xue Huang and Qiaoran Jia

The purpose of this paper is to reveal the knowledge evolution process, research hotspots and future trends in the inclusive tourism research literature from 2008 to 2023.

Abstract

Purpose

The purpose of this paper is to reveal the knowledge evolution process, research hotspots and future trends in the inclusive tourism research literature from 2008 to 2023.

Design/methodology/approach

A total of 322 papers on inclusive tourism were selected from the core collection database of Web of Science and analyzed using CiteSpace.

Findings

Over the 16-year period between 2008 and 2023 an increasing number of studies have been published concerning inclusive tourism, but the overall base is still small. Among institutions, the Massey University and University of Gothenburg take the lead in international research on inclusive tourism. Country cooperation shifted from UK-centered in 2008 to Australia, US and Spain from 2010, expanded to more nations and recently increased with China, Japan and others. The essence of inclusive tourism is inherently linked to societal and generational development, necessitating the elimination of social exclusion and inequality to achieve sustainability. The research on inclusive tourism has undergone three stages, emphasizing tourism producers, consumers and stakeholder relationships respectively. “Employment”, “sustainable development” and “quality of life” possess the potential to emerge as future research hotspots.

Originality/value

By combining literature on inclusive tourism and other overlapping concepts, CiteSpace was used to construct data and network visualizations, including a burst and dynamic analysis for the period covered by the sample. The conclusions offer researchers insights into the existing body of work in inclusive tourism research and suggest directions for future research. In practice, tourism managers can gain a deeper understanding of the needs and limitations of marginalized groups in tourism, allowing them to offer more tailored products for inclusive tourism and further enhance the development of an inclusive tourism environment.

研究目的

旨在揭示2008年到2023年包容性旅游研究文献的知识演变过程、研究热点和未来趋势。

设计/方法/途径

从Web of Science的核心数据库中筛选322篇有关包容性旅游的文章, 并使用CiteSpace进行分析。

研究发现

2008年至2023年的16年间, 发表的有关包容性旅游的研究越来越多, 但总体基数仍然较小。梅西大学和哥德堡大学在国际包容性旅游研究方面处于领先地位。国家合作从2008年的以英国为中心转向2010年的澳大利亚、美国和西班牙, 并扩展到更多国家, 最近又增加了与中国、日本和其他国家的合作。包容性旅游的本质与社会和代际发展有着内在联系, 必须消除社会排斥和不平等, 才能实现可持续发展。包容性旅游的研究经历了三个阶段, 分别强调旅游生产者、消费者和利益相关者的关系。“就业”、“可持续发展”和 “生活质量”有可能成为未来的研究热点。

原创性/价值

结合包容性旅游和其他重叠概念的文献, 利用CiteSpace构建了数据和网络可视化, 包括对样本覆盖时期的突发和动态分析。结论为研究人员提供了对包容性旅游研究现有成果的见解, 并提出了未来研究的方向。实践上, 旅游管理者可以更深入地了解旅游中边缘化群体的需求和局限性, 从而为包容性旅游提供更多量身定制的产品, 进一步促进包容性旅游环境的发展。

Objetivo

El objetivo de este trabajo es presentar el proceso de evolución del conocimiento, los temas destacados de investigación y las tendencias futuras en la literatura de investigación sobre turismo inclusivo desde 2008 hasta 2023.

Diseño/metodología/enfoque

Se seleccionó un total de 322 artículos sobre turismo inclusivo de la base de datos de la colección principal de Web of Science (WoS) y se analizaron utilizando CiteSpace.

Resultados

En el periodo de 16 años comprendido entre 2008 y 2023 se han publicado cada vez más estudios sobre turismo inclusivo, pero la base global sigue siendo pequeña. Entre las instituciones, la Universidad de Massey y la Universidad de Gotemburgo encabezan la investigación internacional sobre turismo inclusivo. La cooperación entre países pasó de estar centrada en el Reino Unido en 2008 a Australia, EE. UU. y España a partir de 2010, ampliándose a más naciones y, recientemente, ha aumentado con China, Japón y otros países. La esencia del turismo inclusivo está intrínsecamente ligada al desarrollo social y generacional, que requiere la eliminación de la exclusión social y la desigualdad para lograr la sostenibilidad. La investigación sobre el turismo inclusivo ha pasado por tres etapas, haciendo hincapié en los productores turísticos, los consumidores y las relaciones con las partes interesadas, respectivamente. El “empleo”, el “desarrollo sostenible” y la “calidad de vida” poseen el potencial para emerger como futuros focos de investigación.

Originalidad/valor

A partir de la integración de la literatura sobre turismo inclusivo y otros conceptos superpuestos, se utilizó CiteSpace para visualizar los datos y redes, incluido análisis de ráfagas y dinámico para el periodo muestral. Las conclusiones ofrecen a los investigadores una visión de las contribuciones académicas en turismo inclusivo y sugieren direcciones para futuras investigaciones. En la práctica, los gestores turísticos pueden adquirir un conocimiento más profundo de las necesidades y limitaciones de los grupos marginados en turismo, permitiéndoles ofrecer productos más adaptados al turismo inclusivo y seguir mejorando el desarrollo de un entorno turístico inclusivo.

Article
Publication date: 16 September 2024

Shijun Huang, Pengcheng Du and Yu Hong

With the continuous deepening of China's mixed-ownership reform, the participants in the reform have gradually expanded from state-owned enterprises to private enterprises…

Abstract

Purpose

With the continuous deepening of China's mixed-ownership reform, the participants in the reform have gradually expanded from state-owned enterprises to private enterprises. Whether state-owned equity participation in private enterprises can facilitate the development of environmental, social and governance (ESG) performance in private enterprises is a question that needs urgent examination. This study aims to investigate the impact of state-owned equity participation on the ESG performance of private enterprises.

Design/methodology/approach

Using Chinese listed companies as the research sample, this study uses econometric methods such as multiple regression to analyze the relationship between state-owned equity and the ESG performance of private enterprises. Additionally, it explores the underlying mechanisms and influencing factors of this relationship.

Findings

There is a significant inverted U-shaped relationship between state-owned equity and the ESG performance of private enterprises. Mechanism analysis reveals that resource effects and governance effects play a mediating role in this nonlinear relationship. Furthermore, the authors find that environmental regulation and managers' attention to the environment positively moderate the relationship between state-owned equity participation and ESG performance.

Practical implications

A reasonable equity structure is crucial for enhancing corporate ESG performance. Moderate state-owned equity participation helps to leverage resource integration and governance advantages, which will assist private enterprises in maximizing ESG performance and achieving sustainable development.

Social implications

In advancing the process of mixed-ownership reform, the government should maintain an appropriate proportion of state-owned equity to avoid excessive intervention in enterprise decision-making. At the same time, it should ensure that enterprises can genuinely undertake their social and environmental responsibilities while pursuing economic benefits. This is of great significance for promoting sustainable economic and social development.

Originality/value

This study integrates state-owned equity, ESG and nonlinear relationships into a single research framework. It explores the internal mechanisms and influencing factors of their relationship, overcoming the limitations of previous studies and provides a new perspective for understanding the impact of state-owned equity on corporate ESG performance.

Details

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

Keywords

1 – 10 of over 4000