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1 – 10 of 142Rogers Rugeiyamu and Ajali Mustafa Nguyahambi
The world is experiencing democratic backsliding such that the situation is down back to 1986. This has resulted in the global shrinking of civic space for civil society…
Abstract
Purpose
The world is experiencing democratic backsliding such that the situation is down back to 1986. This has resulted in the global shrinking of civic space for civil society organizations (CSOs). NGOs engaging in advocacy activities are seen to be among the CSOs affected. Using four NGOs cases from Tanzania, the study contributes to the civic space debate by uncovering how advocacy NGOs become resilient.
Design/methodology/approach
The study is anchored in interpretivism and a cross-sectional case study design, following a qualitative approach path. Data were collected through interviews and a documentary review.
Findings
Results show that several strategies such as complying, building community back-up, collaboration, strategic litigation, using digital media and changing the scope are applied. However, strategies face obstacles including scope limitations, expected democratic roles, high cost, changes in the scope and being outsmarted by the government, and hence their effectiveness is questionable.
Research limitations/implications
This study focused on advocacy NGOs. More studies can be conducted for other advocacy-related CSOs on how they become resilient.
Practical implications
While NGOs are allowed to exist in the country, their freedom continue to be curtailed. Even the effectiveness of resiliency becomes temporary and depends on the political will of the existing regime.
Originality/value
Tanzania NGOs have to build strong bonds with citizens, expand the scope of strategies and use deliberative democratic principles to educate the government to change laws and tolerate plural political culture. Also, NGOs in other countries with confined civic space can apply the same.
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Rogério Serrasqueiro and Jonas Oliveira
The study aims to analyse annual reports of the non-financial European firms listed at the EURO STOXX 50 index over the period of 2007 and 2011.
Abstract
Purpose
The study aims to analyse annual reports of the non-financial European firms listed at the EURO STOXX 50 index over the period of 2007 and 2011.
Design/methodology/approach
This study intends to address two main issues: to what extent the country-level institutional forces compel (directly) firm's risk reporting (RR) behaviour and in which way these country-level institutional forces moderate the relationship between RR and firm-level characteristics.
Findings
Main findings indicate that, during this period, the European listed companies disclosed more risk information on a voluntary basis (such as operational and strategic risks) and with better informative content (more forward-looking and focused on positive news). Consistent with institutional theory, findings confirm that the country-level institutional forces explain variations on RR. Additionally, it also indicates that the relationship between RR and leveraged firms is weaker among countries with stronger institutional forces. These findings have several implications for investors and regulators in Europe basically in helping achieve efficiency in investment decisions and to stimulate further efforts to improve RR regulations.
Originality/value
This study makes two major contributions. First, it extends Elshandidy's et al. (2015) work by using other country-level institutional forces that capture the efficacy of corporate boards, the protection of minority shareholders' interests, country's level of democracy, law enforcement mechanisms and press freedom. Second, it uses firms that are considered as a blue-chip representation of super-sector leaders in the Eurozone (but from different institutional contexts). This research setting can be more insightful in shedding some light towards our understanding on how these leading firms can promote innovative and high quality level of RR and how country-level driving forces influence these variables.
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Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Izabela Simon Rampasso, Rosley Anholon, Johannes Platje, Markus Will, Federica Doni, Muhammad Mazhar, Jaluza Maria Lima Silva Borsatto and Carla Bonato Marcolin
This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies…
Abstract
Purpose
This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.
Design/methodology/approach
The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.
Findings
The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.
Originality/value
The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.
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Janice Kathleen Moodley, Bianca Rochelle Parry and Marie Claire Van Hout
The menstrual health and menstrual hygiene management (MHM) of incarcerated women remains relatively low on the agenda of public health interventions globally, widening the…
Abstract
Purpose
The menstrual health and menstrual hygiene management (MHM) of incarcerated women remains relatively low on the agenda of public health interventions globally, widening the inequitable access of incarcerated women to safe and readily available menstrual health products (MHP). The COVID-19 pandemic has adversely impacted on the MHM gains made in various development sectors in the global North and South, through its amplification of vulnerability for already at-risk populations. This is especially significant to developing countries such as South Africa where the incarcerated female population are an often-forgotten minority.
Design/methodology/approach
This viewpoint highlights the ignominious silence of research and policy attention within the South African carceral context in addressing MHM. The ethical and political implications of such silences are unpacked by reviewing international and local literature that confront issues of inequality and equitable access to MHP and MHM resources within incarcerated contexts.
Findings
Structural inequalities in various contexts around the world have exacerbated COVID-19 and MHM. Within the prison context in South Africa, women face multiple layers of discrimination and punishment that draw attention to the historical discourses of correctional facilities as a site of surveillance and discipline.
Research limitations/implications
This study acknowledges that while this viewpoint is essential in rising awareness about gaps in literature, it is not empirical in nature.
Practical implications
The authors believe that this viewpoint is essential in raising critical awareness on MHM in carceral facilities in South Africa. The authors hope to use this publication as the theoretical argument to pursue empirical research on MHM within carceral facilities in South Africa. The authors hope that this publication would provide the context for international and local funders, to assist in the empirical research, which aims to roll out sustainable MHP to incarcerated women in South Africa.
Social implications
The authors believe that this viewpoint is the starting point in accelerating the roll out of sustainable MHP to incarcerated females in South Africa. These are females who are on the periphery of society that are in need of practical interventions. Publishing this viewpoint would provide the team with the credibility to apply for international and national funding to roll out sustainable solutions.
Originality/value
It is hoped that the gaps in literature and nodes for social and human rights activism highlighted within this viewpoint establish the need for further participatory research, human rights advocacy and informed civic engagement to ensure the voices of these women and their basic human rights are upheld.
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Richard Kwame Adom, Mulala Danny Simatele, Dillip Kumar Das, Kalumba Ahmed Mukalazi, Mazinyo Sonwabo, Lindelani Mudau, Mikateko Sithole, Serge Kubanza, Coleen Vogel and Leocadia Zhou
Globally, climate change governance continues to be a significant challenge to policymakers, environmentalists and politicians despite international summits, conferences and…
Abstract
Purpose
Globally, climate change governance continues to be a significant challenge to policymakers, environmentalists and politicians despite international summits, conferences and programmes designed to find sustainable solutions to the climate change crises. Climate change continues to be viewed primarily as a challenge for the future, whereas many leaders and administrators globally regard it as an environmental issue rather than a challenge that encompasses all aspects of life. In South Africa, these misleading perceptions of climate change continue to prevail both at national and local levels. The government and private organisations do not attach the required levels of urgency needed to address the climate change crisis. While numerous policies and institutions have been established to address these challenges, they lack financial backing, coordination and synergy that cut across the broad objectives of environmental, social and economic agendas. Additionally, weak, eroding trust and manipulating of institutions continue to hinder effective policy implementation and focus-driven governance. This paper aims to explore the structural and governance weaknesses of climate change administration in the KwaZulu-Natal province and South Africa in general.
Design/methodology/approach
This paper used extensive literature reviews and a triangulated approach to investigate the weaknesses of the current governance structure in the context of institutional and capacity constraints.
Findings
The findings uncovered that most institutions and organisations mandated to address climate change challenges operate in silos, lack required investment and capacity and have weak accountability mechanisms with a shallow understanding of climate change governance.
Originality/value
This paper recommends better coordination between national, provincial and local governments as well as the private sector towards climate change activities and capacity to ensure that climate change actions are effectively implemented.
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Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are…
Abstract
Purpose
Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are now different regimes for listed, large private, medium-sized, small and micro companies. This strategy raises the issue of whether earnings quality across the different classes of company is comparable. The paper aims to discuss this issue.
Design/methodology/approach
The paper uses the smoothness of earnings to measure reporting quality across the different types of companies from 2006 to 2013, based on 514,000 observations. Smoothness is an indicator of poor quality.
Findings
The authors find that listed companies have the highest earnings quality, closely followed by small and micro companies. In contrast, large private and medium-sized companies have much lower earnings quality. Overall, the authors find companies which switch between reporting regimes have lower earnings quality. The authors also find that earnings quality is not affected by the small company exemption from audit.
Research limitations/implications
Companies filing abbreviated accounts are excluded since they do not file an income statement. The recent revisions to UK GAAP (FRS 102 and FRS 105) are not examined due to insufficient data.
Practical implications
The Financial Reporting Council’s (FRC) strategy of reducing the financial reporting and auditing obligations for small companies seems not to have significantly affected earnings quality. However, the FRC may need to review the reporting requirements of large private and medium-sized companies and also the option of companies to switch between reporting regimes; in these settings earnings quality appears to be weaker.
Originality/value
The paper studies the effect of earnings quality across the different reporting regimes in the UK. Novel and important features of the study are that the sample covers a wide variety of small and micro companies which have not been analyzed previously; the results are disaggregated by year, for assurance that the results are not driven by a single rogue year; and the authors also address the small company exemption from audit, and the flexibility of non-listed companies to switch between regimes.
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Abyshey Nhedzi and Caroline Muyaluka Azionya
This study answers the call for research and theorising exploring ethical communication and brand risk from the African continent. The study's purpose was to identify the…
Abstract
Purpose
This study answers the call for research and theorising exploring ethical communication and brand risk from the African continent. The study's purpose was to identify the challenges that strategic communication practitioners face in enacting ethical crisis communication in South Africa.
Design/methodology/approach
The researchers conducted ten in-depth interviews with South African strategic communication professionals.
Findings
The dominant theme emerging from the study is the marginalisation and exclusion of the communication function in decision-making during crisis situations. Communicators were viewed as implementers, technicians and not strategic counsel. The protection of organisational reputation was done at the expense of the ethics and moral conscience of practitioners. Practitioners were viewed and deployed as spin doctors and tools to face unwanted media interactions.
Originality/value
The article sheds light on the concepts of ethical communication and decision-making in a multicultural African context using the moral theory of Ubuntu and strategic communication. It demonstrates the tension professionals experience as they toggle between unethical capitalist approaches and African values. The practitioner's role as organisational moral conscience is hindered, suppressed and undermined by organisational leadership's directives to use opaque, complex communication, selective transparency and misrepresentation of facts.
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The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social…
Abstract
Purpose
The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time.
Design/methodology/approach
The Gulf of Mexico oil spill incident is an extreme case study undertaken to examine its implications on the organisational legitimacy of British Petroleum (BP) and the latter’s response to the incident and beyond. The paper draws on Suchman’s legitimacy framework (1995) to understand sustainability governance as an organisational practice that evolved post the Gulf of Mexico oil spill to manage BP’s legitimacy. It draws on archival records and documentation from 2008 to 2017, as key sources for data collection, using interrogation by NVivo software.
Findings
Sustainability governance is a sound practice that was socially constructed to manage the re-legitimatisation process following the Gulf of Mexico oil spill. It is characterised by broadness (the interplay between the corporate governance and corporate social responsibility disciplines), dynamic (developing the tactics to repair and maintain legitimacy), agility (conforming to the accountability for socially responsible investment and ensuring steps towards geopolitically responsible investment) and interdependence (reflecting composition and interactions).
Practical implications
This paper has practical implications for organisations, in terms of sustainability governance’s constitution, mechanism and characteristics.
Social implications
This paper has implications not only for organisations, in terms of sustainability governance’s characteristics, but also for policy-makers, regulators and accounting education. However, the present paper’s insights are achieved through an in-depth and longitudinal case study.
Originality/value
This paper has problematized the concept of sustainability governance and elaborated its evolution (the emergence, enactment, deployment and interplay) process. The sustainability governance showed an otherwise organisational response that moves our understanding of the deployment of disclosure for complex organisational change as a way to discredit events.
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This paper aims to analyse the different requirements of Practice Direction 15.10 (which governs the process of family mediation in Hong Kong) and Practice Direction 31 (which…
Abstract
Purpose
This paper aims to analyse the different requirements of Practice Direction 15.10 (which governs the process of family mediation in Hong Kong) and Practice Direction 31 (which governs the process of general mediation in Hong Kong), and to highlight the need to incorporate the spirit of family mediation into legislation to better protect children’s interest in a family dispute.
Design/Methodology/approach
The paper reviews and compares the content on Practice Direction 15.10 and Practice Direction 31 issued by Chief Justice of the Hong Kong Court of Final Appeal, and adopts interpretative and analytical approaches to evaluate their impact.
Findings
In an effort to promote parental responsibility-based negotiation in divorce proceeding, a missed opportunity in enacting the Children Proceedings (Parental Responsibility) Bill in 2015 might be a blessing in disguise as it offers another chance for policy makers to consider how to direct parties to negotiate and communicate, to seek and benefit from professional guidance on a continuous basis, and to seek alternative channels to resolve disputes other than the court room. The policy and the law advocating a switch from a “rights-based” to “responsibility-based” approach in handling children’s matters should be revisited by incorporating the spirit of family mediation into legislation.
Originality/value
Analyses are conducted through direct contextual review and documentary research. This paper conducts literal analysis of court guidance and unveils policy implications for the general public. It would be of interest to judicial officers, scholars and government officials concerning children’s rights and parental responsibility in divorce proceedings.
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Mostafa Kamal Hassan and Fathia Elleuch Lahyani
This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on…
Abstract
Purpose
This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on strategic information disclosure (SD).
Design/methodology/approach
The authors rely on media agenda-setting theory, agency theory and a panel data set of 52 UAE non-financial listed firms from 2009 to 2016. Multivariate regressions examine the effect of media coverage and negative media tone on SD and examine the moderation of INEDs on the effect of negative media tone on SD while controlling for firm size, board size, board meeting frequency, firm profitability and leverage.
Findings
The results show that negative media tone has a negative effect on SD, and there is no association between media coverage and SD. The results show that INEDs are negatively associated with SD and have a negative moderating effect on the negative media tone–SD relationship. INEDs follow a conservative approach, encouraging less SD when their firms face negative media tone.
Research limitations/implications
The authors measured media coverage and negative media tone by the number of news articles. In the robustness test, they use media tone score. They measured SD using an index that captures firm strategy dimensions. Though these measures are inherently subjective, they were used to measure variation in media coverage, media tone and SD across listed UAE non-financial firms. Mitigation of subjectivity was achieved through rigorous cross-checking measurements.
Practical implications
Findings assist UAE policymakers and the international business community with insights related to articulation of media to SD and INEDs’ role in moderating the effect of media on SD.
Originality/value
To the authors’ knowledge, this is the first study that combines media agenda-setting theory with agency theory and SD in an emerging market economy (the UAE). The study is also among the few studies that illustrate the possible role of INEDs under different media tones in emerging markets.
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