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1 – 10 of 346Susanne Arivdsson and Svetlana Sabelfeld
This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in…
Abstract
Purpose
This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.
Design/methodology/approach
This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.
Findings
The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.
Research limitations/implications
The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.
Practical implications
The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.
Originality/value
The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.
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Olusegun Emmanuel Akinwale and Olusoji James George
Job satisfaction is indispensable in the daily life of the workforce, and the mechanism that drives job satisfaction requires the attention of the management of corporate…
Abstract
Purpose
Job satisfaction is indispensable in the daily life of the workforce, and the mechanism that drives job satisfaction requires the attention of the management of corporate organisations. The purpose of this paper is to investigate the predictors of work environment on job satisfaction among nurses in both federal and state tertiary hospitals in Lagos State.
Design/methodology/approach
The study used the longitudinal research design to elicit information from the respondents. The research instrument used is a nursing work index scale by Aiken and Patrician which has been established to have a high internal reliability coefficient. The simple random sampling strategy was used to administer the research instrument to 364 nurses. The study used hierarchical multiple regression to analyse the data obtained.
Findings
This study discovered that all the variables collectively determined nurses job satisfaction; however, the salary was the most fundamental essential predictor that drive nurses’ job satisfaction followed by advancement and promotion. All seven predictors, namely, socio-political climate; administrative and managerial support, autonomy and responsibility, salary, supervision and working condition, recognition and achievement, advancement and promotion, collectively exert positive relationship with nurses’ job satisfaction. The study concluded that to retain and prevent turnover intention among nurses, and other health-care workers, the management of hospitals must pay due attention to issues relating to job satisfaction, as this is likely to increase health-care system effectiveness, boost mental and social health of the nurses.
Originality/value
This study shows that job satisfaction in the workplace comes from diverse techniques, as other factors have been proven effective other than salary in international cultures and regions, but in Nigeria, salary and career promotion take pre-eminence above other factors. This is because of Nigerian socio-cultural realities and that is another paradigm shift.
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Sarah Marschlich and Laura Bernet
Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public…
Abstract
Purpose
Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public. Companies use different CSA message strategies, including calling the public to support and act on the issue they advocate. Using reactance theory, the authors investigate the impact of CSA messages with a call to action on corporate reputation in the case of a company's gender equality initiative.
Design/methodology/approach
A one-factorial (CSA message with or without a call to action) between-subjects experiment was conducted by surveying 172 individuals living in Switzerland. The CSA messages were created in the context of gender equality.
Findings
The authors' study indicates that CSA messages with a call to action compared to those without overall harmed corporate reputation due to individuals' reactance, which is higher for CSA messages with a call to action, negatively affecting corporate reputation. The impact of the CSA message strategy with a call to action on corporate reputation remains significant after controlling for issue alignment and political leaning.
Originality/value
Communicating about socio-political issues, especially taking a stand, is a significant challenge for corporations in an increasingly polarized society and has often led to backlash, boycotts and damage to corporate reputation. This study shows that the possible adverse effects of advocating for socio-political issues can be related to reactance. It emphasizes that companies advocating for contested issues must be more cautious about the message strategy than the issue itself.
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Prosper Babon-Ayeng, Eric Oduro-Ofori, De-Graft Owusu-Manu, David James Edwards, Ernest Kissi and Augustine Senanu Komla Kukah
There is a pressing need to increase investments in sustainable infrastructure to promote low carbon economic growth and ensure environmental sustainability. Consequently, this…
Abstract
Purpose
There is a pressing need to increase investments in sustainable infrastructure to promote low carbon economic growth and ensure environmental sustainability. Consequently, this study examines the socio-political factors underlying the adoption of green bond financing of infrastructure projects.
Design/methodology/approach
Primary data was gathered from experts with advanced experience in, or knowledge of green bonds in the Kumasi Metropolis. To identify respondents with pertinent knowledge that is relevant to the study, purposive and snowball sampling techniques were used. One-sample t-test and relative importance index were used in this study's statistical analysis.
Findings
‘Training and experience with sustainable finance’ was seen as the most important social factor underlying the adoption of green bond financing of infrastructure projects by the respondents and ‘Governmental tax-based incentives’ was rated as the leading political factor.
Originality/value
This pioneering research attempts to ascertain the socio-political factors affecting the adoption of green bond financing of infrastructure projects. Emergent results of analysis and concomitant discussions add knowledge to fill a void in literature on the social and political factors affecting the adoption of green bond financing of infrastructure projects in developing countries.
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Ivan Matovich and Prachi Srivastava
The Group of Twenty (G20) has substantial influence in global economic policy but has been peripheral in global education governance. There is intensification of education…
Abstract
Purpose
The Group of Twenty (G20) has substantial influence in global economic policy but has been peripheral in global education governance. There is intensification of education policy-relevant engagement within the Think 20 (T20), the “ideas bank” and official engagement group of the G20. The authors analyse the evolution of education as a policy domain within the T20, the ideas and discursive framing of education and global education policy “solutions” and assumptions about the G20 in education policy engagement.
Design/methodology/approach
The authors view the T20 as an external actor that can mobilise policy-relevant ideas to G20 actors responsible for internal policy selection and translation. The analysis covers the period 2018–2021 when education became an explicit T20 policy area. The authors screened all 461 T20 policy briefs across all domains. Of these, 32 briefs and four final T20 Summit communiqués were reviewed using critical discourse analysis. Data were supplemented via organisational websites and tacit professional knowledge.
Findings
Three assumptions on the G20 as an actor prevailed: (1) policymaker, (2) policy shaper and (3) knowledge mobiliser. The framing ideas on education were linked to assumptions on drivers of education system reform as intertwined with, or to enable: (1) economic adaptation, (2) technical adaptation and (3) socio-political adaptation of individuals and societies.
Originality/value
Accelerated education engagement within the T20 and its direct reach to G20 leaders makes it, and the G20, analytically unique and new unexamined actors of potential influence. The authors conclude that the T20 is positioned as a unique actor, both that can mobilise education policy-relevant ideas to G20 leaders, and legitimised as the actor from which G20 leaders and policymakers should adopt ideas.
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Jinat Hossain and Ishtiaq Jamil
The purpose of the paper is to evaluate what caused the debates and confusion in articulating a gender-equal inheritance policy in Bangladesh, and to identify the socio-political…
Abstract
Purpose
The purpose of the paper is to evaluate what caused the debates and confusion in articulating a gender-equal inheritance policy in Bangladesh, and to identify the socio-political drivers and nature of the political power play that thwarted the policy’s adoption.
Design/methodology/approach
The research undergirding this paper is based on a qualitative approach involving a case study with in-depth semi-structured interviews, focus-group discussions, and secondary data analysis. The interviews were conducted with policy makers, officials, lawyers, women activists, Muslim religious scholars, Hindu priests, academics and researchers, and women representing Hindu and Muslim religions.
Findings
The findings illustrate that the controversies between the Islamic religion and national and international policies led to serious debates and confusion about gender-equal rights of inheritance in Bangladesh. The failure to formulate and adopt a gender-equal inheritance policy was influenced by several socio-political phenomena and gender-biased institutional settings. This kind of policy is deeply political, and cultural compatibility is necessary to formulate it, especially when the policy affects religious sentiments. Religious sentiments and beliefs, which are associated with religion-based personal law, therefore influence both the formulation or non-formulation of a gender-equal policy. To move forward with the fundamental idea of women’s inclusion, there is a strong need to identify the socio-cultural and political drivers behind formulating, non-formulating, as well as implementing a gender-equal policy.
Originality/value
The paper will be beneficial to scholars and policy makers who seek to explore the epicenter of challenges and opposition to formulating a gender-equal policy in the context of a developing country with a Muslim majority.
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Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…
Abstract
Purpose
In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.
Design/methodology/approach
The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.
Findings
The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.
Originality/value
This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.
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Lotta-Maria Sinervo, Luca Bartocci, Pauliina Lehtonen and Carol Ebdon
Sustainability is a pressing challenge of governance and public financial management. One key element of sustainable governance is the role of citizens. Participatory budgeting…
Abstract
Purpose
Sustainability is a pressing challenge of governance and public financial management. One key element of sustainable governance is the role of citizens. Participatory budgeting (PB) is a participatory tool with which citizens can influence public administration. PB is a democratic process that grants people real power over real money and it has spread around the world. This special issue explores the role of PB in the context of sustainable governance. In this editorial, the authors aim to approach PB as a form of sustainable governance.
Design/methodology/approach
In this editorial, the authors collaborate in the analysis of how PB is implicated in the public management of complex social, economic and ecological issues. The authors identify key dimensions of internal and external sustainability based on prior research. The authors approach these dimensions as an internal–external nexus of sustainable governance in which organizational and financial sustainability are the internal dimensions and socio-political and environmental sustainability are the external dimensions.
Findings
Even though PB can be seen as one tool for citizen participation, it has the potential to foster sustainability in multiple ways. PB, as a form of sustainable governance, requires a financially and administratively sustainable organizational process that results in the institutionalization of PB. It also includes thorough consideration of socio-political and environmental sustainability impacts of PB.
Originality/value
Academics are actively studying PB from various perspectives. However, most of this work has approached PB from the viewpoints of design and results of PB, and less is known about its institutional settings. PB has not yet been adequately studied in the context of sustainability, and there is a need to scrutinize PB as a form of sustainable governance.
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Md. Ariful Islam Rubel, Maruf Hasan Rumi and Md. Abujafar Ripon
This study aims to identify how the involvement of female university students in volunteer organisations is contributing to their self-empowerment in Bangladesh.
Abstract
Purpose
This study aims to identify how the involvement of female university students in volunteer organisations is contributing to their self-empowerment in Bangladesh.
Design/methodology/approach
A cross-sectional study with a qualitative approach was conducted. A total of 20 in-depth interviews with female student volunteers, two focus group discussions with student members of the volunteer organisation and ten key informant interviews with academics, gender experts and high-level representatives of civil society organisations were conducted. The data were collected from eight purposively selected universities in Dhaka. The data were collected between 1 January 2023 and 23 March 2023.
Findings
The inter-organisational environment appears to be supportive and welcoming, despite the fact that some male colleagues belittle women with insulting comments. Female students are predominantly involved in public presentation activities and their advice is rarely considered. To reach a top position, they have to show more commitment than their male colleagues. Subjective prejudices discourage women from taking on positions of responsibility. Participation in voluntary organisations strengthens the self-confidence, critical thinking, networking and social capital of female students, making it easier for them to gain employment. These factors contribute to the empowerment of female students.
Originality/value
This study is an excellent empirical document that establishes a link between the empowerment of female students and their participation in voluntary activities. The recommendations of this study pave the way for future research in different countries on how volunteering helps young people, especially female students, to shape their future by taking on social responsibility alongside their academic activities.
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The notion that disasters are not natural is longstanding, leading to a growing number of campaigns aimed at countering the use of the term “natural disaster.” Whilst these…
Abstract
Purpose
The notion that disasters are not natural is longstanding, leading to a growing number of campaigns aimed at countering the use of the term “natural disaster.” Whilst these efforts are crucial, critical perspectives regarding the potential risks associated with this process are lacking, particularly in places affected by violent conflict. This paper aims to present a critical analysis of these efforts, highlighting the need to approach them with care.
Design/methodology/approach
The author draws upon insights and discussions accumulated over a decade of research into the relationship between disasters and conflict. The article includes a critical literature review on the disaster–conflict relationship and literature specifically addressing the idea that disasters are not natural. The analysis of field notes led to a second literature review covering topics such as (de) politicisation, instrumentalisation, disaster diplomacy, ethics, humanitarian principles, disaster risk reduction, peacebuilding and conflict sensitivity.
Findings
This analysis underscores the importance of advocating that disasters are not natural, especially in conflict-affected areas. However, an uncritical approach could lead to unintended consequences, such as exacerbating social conflicts or obstructing disaster-related actions. The article also presents alternatives to advance the understanding that disasters are not natural whilst mitigating risks, such as embracing a “do-no-harm” approach or conflict-sensitive analyses.
Originality/value
The author offers an innovative critical approach to advancing the understanding that disasters are not natural but socio-political. This perspective is advocated, especially in conflict-affected contexts, to address the root causes of both disasters and conflicts. The author also invites their peers and practitioners to prioritise reflective scholarship and practices, aiming to prevent the unintentional exacerbation of suffering whilst working towards its reduction.
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