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Article
Publication date: 20 September 2023

Ikenna Elias Asogwa, Maria Estela Varua, Rina Datt and Peter Humphreys

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers…

Abstract

Purpose

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

Design/methodology/approach

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

Findings

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

Research limitations/implications

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

Practical implications

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

Originality/value

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 22 November 2022

Florence Dadzoe, Michael Addy, Daniel Yaw Addai Duah and Michael Adesi

To be able to achieve the uptake and usage of green buildings requires various actors within the construction value chain to be engaged. Despite its global uptake, green building…

Abstract

Purpose

To be able to achieve the uptake and usage of green buildings requires various actors within the construction value chain to be engaged. Despite its global uptake, green building construction is still at its nascent stage in Ghana. Most studies in sub-Saharan Africa point to the lack of knowledge as one of the mitigating factors against its development. However, there is a dearth of studies assessing the level of knowledge of stakeholders. The terms “knowledge” and “awareness” of green building construction are often used interchangeably in the Ghanaian Construction Industry (GCI). This study seeks to unearth the level of knowledge of stakeholders on green building construction through a comparative analysis of construction professionals and demand-side operators.

Design/methodology/approach

A structured questionnaire was issued to professionals in the various recognised bodies in the construction industry and public and private institutions in Ghana. Frequency, Kolmogorov–Smirnov test, median statistics and Mann–Whitney U-Test were used to rank and analyse the level of knowledge of stakeholders.

Findings

Construction professionals were more aware of green building construction than the demand-side operators. It was further identified that only a few of these stakeholders had hands-on experience as the majority of them have gained their awareness through research studies. Based on the findings of the study, it was revealed that the concept of green building construction is more abstract to stakeholders than practical despite their positive attitude towards its adoption.

Practical implications

Contextually, the study has aided in showing the level of knowledge of stakeholders on green building construction. The findings of the study aside from it aiding policymakers have also helped in identifying the perceptions and attitudes of stakeholders, their strengths and weakness in green building construction. It is recommended that due to the differences in socio-political structures and construction methods, a clear definition of green building based on the availability of resources in the GCI will encourage its adoption.

Originality/value

The study used two stakeholder groupings in the GCI as the unit of analysis. This enabled insightful discoveries into the knowledge-attitude gap of Ghanaian stakeholders that are driving the adoption of green building.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 29 February 2024

Vasundhara Saravade and Olaf Weber

This paper aims to examine the Canadian financial sector’s reaction to opportunities and risks created by the green bond market in a low-carbon and climate-resilient (LCR) economy.

Abstract

Purpose

This paper aims to examine the Canadian financial sector’s reaction to opportunities and risks created by the green bond market in a low-carbon and climate-resilient (LCR) economy.

Design/methodology/approach

The authors used a concurrent mixed methodological approach that undertakes an online survey and semistructured interviews with critical green bond market stakeholders.

Findings

The most significant market driver in Canada is the reputational benefit for stakeholders, i.e. its ability to meet the high demand for sustainable finance and the marketing potential of its green credentials. The major market barriers are transactional costs, i.e. additional tracking required for reporting purposes, lack of market liquidity and identification of environmental impact or additionality. Canadian green bonds are also more likely to be evaluated on their green impact than their global market peers.

Research limitations/implications

Limitations of this study include its focus on Canada, which may exclude or not apply to drivers and barriers in other green bond markets.

Practical implications

The paper helps create an accounting-based conceptual framework for key motivations and barriers that affect financial decision-making regarding green bonds.

Social implications

The authors identify economic and policy-related barriers and drivers for green bonds, addressing the financing gap for the LCR economy.

Originality/value

To the best of the authors’ knowledge, this study is the first to identify and compare Canadian green bond market drivers and barriers and to examine relevant stakeholder- and policy-related approaches that can be targeted to scale this market effectively.

Details

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

Keywords

Open Access
Article
Publication date: 3 October 2023

Fahad Khalid, Khwaja Naveed, Cosmina Lelia Voinea, Petru L. Curseu and Sun Xinhui

Given the regional diversity in China, this study aims to provide an empirical evaluation of how organizational stakeholders (i.e. customers, employees, suppliers and…

Abstract

Purpose

Given the regional diversity in China, this study aims to provide an empirical evaluation of how organizational stakeholders (i.e. customers, employees, suppliers and shareholders) affect corporate environmental sustainability investment (ESI).

Design/methodology/approach

To empirically investigate the influence of organizational stakeholders on ESI, this study used regional-level data consists of Chinese A-share stocks for the years 2009–2019.

Findings

This study’s findings show that pressure from customers, employees and suppliers has a significant effect on corporate ESI, with customers being the most important stakeholder group. Shareholders, by contrast, have no significant influence on ESI. The influence of these pressures is more pronounced in developed regions (the east) than in less developed (the west) localities of China.

Research limitations/implications

This study complements the stakeholder–institutional perspective by implying to consider the differentiated logics of the contesting stakeholders in the nonmarket operations.

Practical implications

Practically, this study poses that managers must realize the heterogeneity of pressures from stakeholders and the differentiated impact of these pressures keeping in view the institutional differences in different regions.

Originality/value

Our study reports initial empirical evidence that shows how regional differences influence the role of stakeholders in determining corporate environmental strategy.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 31 January 2024

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…

Abstract

Purpose

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.

Design/methodology/approach

We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.

Findings

The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.

Research limitations/implications

The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.

Practical implications

This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.

Social implications

Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.

Originality/value

There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 23 February 2024

Maria Karakasnaki and Anastasia Gerou

Recent trends in total quality management (TQM) argue in favor of incorporating environmental concerns into TQM and considering external stakeholders. The aim of this study is to…

Abstract

Purpose

Recent trends in total quality management (TQM) argue in favor of incorporating environmental concerns into TQM and considering external stakeholders. The aim of this study is to bring environmental consciousness in the soft TQM dimension of human resource management (HRM) and assess its interrelationship with stakeholder integration towards achieving a competitive advantage.

Design/methodology/approach

An empirical study was conducted in the transportation sector, specifically targeting managers in Greek shipping companies involved in global cargo transport and vessel operations. A structured questionnaire was administered, yielding 109 responses. The collected data were analyzed using partial least squares structural equation modeling.

Findings

The findings reveal the positive effect of both green HRM (GHRM) and stakeholder integration on the innovation differentiation advantage and market differentiation advantage of shipping companies. Results confirm the complementary (partial) mediating effect of GHRM in the relationship between stakeholder integration and both types of competitive advantage.

Research limitations/implications

The primary limitation resides in data collection exclusively from shipping companies in Greece. A longitudinal approach would be beneficial for examining how the relationship between variables changes over time.

Practical implications

The findings of the study could assist shipping managers in their decisions to allocate resources for developing GHRM practices and for involving stakeholders in organizational practices to overcome competition.

Originality/value

This study contributes to the discourse on TQM by empirically investigating the combined impact of GHRM and stakeholder integration on competitive advantage – an aspect that has been relatively overlooked in existing literature.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 29 August 2023

Kwame Oduro Amoako, Keith Dixon, Isaac Oduro Amoako, Emmanuel Opoku Marfo, James Tuffour and Beverley Rae Lord

With the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study…

Abstract

Purpose

With the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study aims to examine stakeholders’ perceptions of the sustainability performance of a gold mining subsidiary in Ghana.

Design/methodology/approach

Using a purposive sampling technique, the authors interviewed managers and employees of the case enterprise, officials of regulatory institutions and host community members on their perceptions of the case enterprise’s sustainability performance. The authors triangulated the opinions expressed by these stakeholders with data from annual reports. The data were analysed through the lens of stakeholder theory.

Findings

The authors found that while members of the host community and the regulatory institutions were keenly interested in the case enterprise’s social and environmental activities, they perceived their performance as unimpressive, considering the economic benefits derived from the mining operations. On the contrary, the managers and employees of the case enterprise were satisfied with their environmental compliance and social intervention programmes, even though the company’s economic position had declined. The authors submit that the variations in the sustainability performance perceptions among the stakeholders are due to the lack of a deeper understanding of the other stakeholders’ expectations.

Practical implications

To equitably satisfy diverse stakeholder expectations, the study highlights the role of stakeholder collaborations in understanding the expectations of more salient stakeholder groups such as community members and employees, as well as the lesser salient groups such as academics. It also demonstrates the fluidity of sustainability and its benefits in designing a consensual sustainable management strategy. This implies that managers of the case mining enterprise make the necessary efforts to meet the diverse stakeholder needs while attaining their primary objective of creating wealth for shareholders.

Originality/value

Compared to advanced economies, studies on sustainability performance in emerging economies are limited. Nonetheless, these limited studies leave out stakeholder perceptions, focusing more on quantitative performance indicators. Using thematic and content analyses, the authors investigate stakeholder perceptions on the sustainability performance of a case mining subsidiary operating in Ghana. The study focused on Ghana because it is ranked with South Africa as the top two producers of gold in Africa. Nonetheless, unlike South Africa, Ghana faces more sustainability challenges from the mining sector due to weak institutions in enforcing sustainability standards.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 30 March 2023

Ashish Rastogi and Harish Kumar Singla

The purpose of this study is to examine the effect of job, organizational and personal factors on exhaustion (EXH) in early career construction professionals in India.

Abstract

Purpose

The purpose of this study is to examine the effect of job, organizational and personal factors on exhaustion (EXH) in early career construction professionals in India.

Design/methodology/approach

A survey questionnaire was developed and circulated among early career construction professionals in India. The responses on job, organizational and personal demands (role ambiguity, stakeholder management and work-family conflict respectively) and job, organizational and personal resources (job autonomy (JA), perceived organizational support and emotional intelligence respectively) were sought using standard measures. The valid data (N = 187) thus collected, was analysed using structural equation modelling (SEM).

Findings

The study finds that in terms of demands, stakeholder management and work family conflict have a significant positive effect on EXH. In other words, EXH level increases with the increase in these two. With respect to resources, JA has a negative effect on EXH. This implies that as JA increases, the EXH level goes down.

Originality/value

This study is the first to examine factors causing EXH in early career construction professionals in India. This study is significant on two counts. First, it proposes a comprehensive theoretical model based in job demands-resources (JD-R) theory customized for construction sector. Second, the empirical examination is situated in the Indian context, which remains underexplored despite its economic and demographic significance.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 13 February 2024

Haixia Yang and Hongbo Pan

Given the significance of innovation in enabling firms to maintain a long-term competitive edge and secure excess profits, this paper aims to investigate whether and how…

Abstract

Purpose

Given the significance of innovation in enabling firms to maintain a long-term competitive edge and secure excess profits, this paper aims to investigate whether and how stakeholders’ attention to innovation (SATI) influences corporate innovation.

Design/methodology/approach

This paper introduces a novel variable, SATI, which is achieved by segmenting stakeholders’ attention into two categories: attention to innovation and attention to other facets, using textual analysis methods. Subsequently, this paper empirically examines the influence of SATI on corporate innovation.

Findings

This paper finds that SATI positively affects corporate innovation input, and the result remains true after addressing possible endogeneity issues using instrumental variable regression. Furthermore, the positive effect of SATI on corporate innovation is stronger in firms facing greater financing constraints, thus verifying the financing constraints hypothesis. The positive effect is also stronger in firms with lower risk-taking levels, thus confirming the innovation failure tolerance hypothesis. Further analysis suggests that SATI increases both corporate innovation output and efficiency, thus ruling out the catering hypothesis.

Originality/value

This paper highlights the importance of SATI in driving corporate innovation. It enriches the literature on the repercussions of stakeholders’ attention and determinants of corporate innovation. In addition, it provides practical suggestions for further implementing China’s national innovation-driven development strategy.

Details

Nankai Business Review International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8749

Keywords

Article
Publication date: 21 December 2023

Disraeli Asante-Darko and Vivian Osei

Academics and businesses alike have begun to recognise sustainability as a vital component of supply chain competitive advantage in recent years. Inconclusive results have been…

Abstract

Purpose

Academics and businesses alike have begun to recognise sustainability as a vital component of supply chain competitive advantage in recent years. Inconclusive results have been found in empirical studies of sustainable supply chain management (SSCM) that have ignored contextual variables concerning the dynamic role of firm capability in favour of testing alternative assumptions about the effect of various elements of the triple bottom line (TBL) on firm performance outcomes. The present study examines whether and how firm capabilities mediate the connection between SSCM, from a TBL standpoint, and firm financial performance outcomes.

Design/methodology/approach

Using the stakeholder theory, the study employed 325 survey responses from firms operating in different industries in Ghana (a less-researched context but one that plays a key role regarding SSCM practices) and the partial least squares structural equation model (PLS-SEM) technique to simultaneously assess the relationships amongst the variables.

Findings

It was discovered that the connections between all the TBL facets of SSCM practices and firm performance are positive and significant, and these relationships are mediated by firm capabilities.

Originality/value

By examining the underlying variables and relationships that contribute to the establishment of the rather complex relationship between SSCM practices from a TBL perspective and the performance of a firm, the research contributes to current knowledge on SSCM practices, firm capabilities and firm performance.

Details

Management of Environmental Quality: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7835

Keywords

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