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1 – 6 of 6Maria Aluchna, Maria Roszkowska-Menkes and Bogumił Kamiński
Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has…
Abstract
Purpose
Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has been growing exponentially over the last two decades, their quality and effectiveness in managing environmental, social and governance (ESG) performance have been questioned. Addressing these concerns, several jurisdictions, including EU Member States, introduced mandatory NFR regimes. However, the evidence on whether such regulation truly translates into enhanced ESG performance remains scarce. This paper aims to fill this gap in the literature by investigating the impact of the EU’s Directive 2014/95/EU (Non-financial Reporting Directive, NFRD) on the ESG scores of Polish companies.
Design/methodology/approach
Drawing upon institutional and strategic perspectives on legitimacy theory, the authors test the relationship between the introduction of the NFRD and the ESG scores derived from the Refinitiv database, using a sample of all those companies listed on the Warsaw Stock Exchange whose disclosure allows for measuring ESG performance (yielding 171 firm-year observations from 43 companies).
Findings
This study’s findings show an improvement of ESG performance following the introduction of the NFRD. The difference-in-differences approach indicates that the improvement is larger for companies that are subject to the legislation when it comes to overall ESG performance, particularly for environmental and social performance. Nonetheless, to the best of the authors’ knowledge, no significant effect is found for performance in the governance dimension.
Originality/value
This study investigates the role of transnational mandatory reporting regulation in the first years of its enactment. The evidence offers insights into the effects of disclosure legislation in the context of an underdeveloped institutional environment.
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Bilge Yigit Ozkan, Marco Spruit, Roland Wondolleck and Verónica Burriel Coll
This paper presents a method for adapting an Information Security Focus Area Maturity (ISFAM) model to the organizational characteristics (OCs) of a small- and medium-sized…
Abstract
Purpose
This paper presents a method for adapting an Information Security Focus Area Maturity (ISFAM) model to the organizational characteristics (OCs) of a small- and medium-sized enterprise (SME) cluster. The purpose of this paper is to provide SMEs with a tailored maturity model enabling them to capture and improve their information security capabilities.
Design/methodology/approach
Design Science Research was followed to design and evaluate the method as a design artifact.
Findings
The method has successfully been used to adapt the ISFAM model to a group of SMEs within a regional cluster resulting in a model that is aligned with the OCs of the cluster. Areas for further investigation and improvements were identified.
Research limitations/implications
The study is based on applying the proposed method for the SMEs active in the transport, logistics and packaging sector in the Port of Rotterdam. Future research can focus on different sectors and regions. The method can be used for adapting other focus area maturity models.
Practical implications
The resulting adapted maturity model can facilitate the creation and further development of a base of common or shared knowledge in the cluster. The adapted maturity model can cut the cost of over implementation of information security capabilities for the SMEs with scarce resources.
Originality/value
The resulting adapted maturity model can facilitate the creation and further development of a base of common or shared knowledge in the cluster. The adapted maturity model can cut the cost of over implementation of information security capabilities for the SMEs with scarce resources.
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Päivi Mäntyneva and Heikki Hiilamo
Employment-related measures play a significant part in preventive and mitigative social policies. The importance of these actions is especially emphasised in times of crisis. This…
Abstract
Purpose
Employment-related measures play a significant part in preventive and mitigative social policies. The importance of these actions is especially emphasised in times of crisis. This paper provides empirical insights into employment-related measures implemented in a sample of OECD countries as a response to the COVID-19 crisis in 2020. Furthermore, it addresses the continuity of the measures by July 2022.
Design/methodology/approach
The research applies and further develops a capability approach in the COVID-19 context to provide a theoretically informed empirical understanding of the implemented employment related measures.
Findings
The results indicate that countries expanded the coverage of previous preventive and mitigative employment measures horizontally and vertically while also introducing new schemes to protect workers. The main conclusions suggest that most employment-related measures (65.5%) were preventive aiming at saving jobs and broadening peoples capabilities with bridging measures during the crisis. The employment measures served first as an emergency aid. However, most measures were recalibrated and changed incrementally toward 2022.
Research limitations/implications
The data consisted major employment-related measures and changes in social policies the studied countries. The authors focussed the examination on governmental-level measures. Thus, sub-national or sector-specific responses, for example tripartite agreements in certain employment sectors or social transfers in certain areas, were excluded.
Social implications
The way in which welfare states reacted to employment problems during the COVID-19 pandemic may have an impact on how governments approach social policies in the future. The capability approach exhibits a pronounced strength by facilitating the establishment of sustainable trajectories for social policy and welfare services.
Originality/value
The capability approach embracing the preactive and proactive role of social policies lends a unique perspective on public policies.
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Aleksandra Gaweł, Katarzyna Mroczek-Dąbrowska and Malgorzata Bartosik-Purgat
As women’s position in the economy and society is often explained by cultural factors, this study aims to verify whether the observed changes in female empowerment in the region…
Abstract
Purpose
As women’s position in the economy and society is often explained by cultural factors, this study aims to verify whether the observed changes in female empowerment in the region of Central and East European (CEE) countries of the European Union (EU) are associated with masculinity as a cultural trait.
Design/methodology/approach
The authors apply the k-means clustering method to group CEE countries into clusters with similar levels of female empowerment in two time points – 2013 and 2019. Next, the authors examine the clusters and cross-reference them with the national culture’s masculinity to explore the interrelations between female empowerment and cultural traits in the CEE countries and their development in time.
Findings
The analyses reveal that female empowerment is not uniform or stable across the CEE countries. The masculinity level is not strongly related to women’s position in these countries, and changes in female empowerment are not closely linked to masculinity.
Originality/value
Despite the tumultuous history of women’s empowerment in the CEE countries, the issues related to gender equality and cultural traits pertaining to the region are relatively understudied in the literature. By focusing on the CEE region, the authors fill the gap in examining the independencies between female empowerment and cultural masculinity.
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Julia Buxton, Lona Lauridsen Burger and Giavana Margo
This chapter presents a broad introduction to women’s varied interactions with drugs and drug markets. It provides a brief overview of the international framework of drug control…
Abstract
This chapter presents a broad introduction to women’s varied interactions with drugs and drug markets. It provides a brief overview of the international framework of drug control and the ways in which drug policy enforcement differently impacts women and men. It highlights the negative and disproportionate impacts on women of criminalisation-based approaches and how drug policy serves to reinforce existing problems of structural discrimination. This provides context for the contributions to this edited collection, which are summarised in the introduction. The book situates drug policy reform as a crucial and underlooked feminist issue.
Low-carbon agricultural technology (LAT) extension is a key strategy for the agricultural sector to address climate change. Social capital, which consists of social networks…
Abstract
Purpose
Low-carbon agricultural technology (LAT) extension is a key strategy for the agricultural sector to address climate change. Social capital, which consists of social networks, trust and norms, can play an active LAT extension role. This paper aims to analyze the mechanism of the role of social capital in the process of LAT extension.
Design/methodology/approach
Questionnaire data from six counties in Jiangsu, China, were used to measure social capital and analyze its effect on LAT extension using logistic regression. Data from 27 interviews were used to analyze the LAT extension experiences and problems.
Findings
LAT is mainly deployed by the government to farmers and distributed among them. In this process, the village officials who form parts of the government’s composition and the villagers play a dual role that facilitates a close link between them and the farmers and ensures LAT integration. However, social norms did not play a significant role in the process.
Practical implications
Farmers’ acceptance of LAT is based solely on the trade-off between local networks’ benefits and trust in local villagers and village officials. LAT-related laws and technical measures, thus are essential to strengthen LAT practices’ authority and incorporate LAT-based agricultural production as the norm of production behavior.
Originality/value
This paper provides an insight into the process and essence of farmers’ acceptance of LAT, which provides theoretical lessons for the LAT extension in China and indeed other developing countries.
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