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Article
Publication date: 12 March 2024

Olayinka Adedayo Erin and Paul Olojede

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG…

Abstract

Purpose

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

Design/methodology/approach

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Findings

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

Practical implications

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

Originality/value

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

Details

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

Keywords

Open Access
Article
Publication date: 1 September 2023

Alireza Moghayedi, Kathy Michell, Dylan Hübner, Karen Le Jeune and Mark Massyn

This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their…

1003

Abstract

Purpose

This study investigates the barriers and drivers of using green methods and technologies (GMTs) in supportive educational buildings (SEBs) in South Africa, and assesses their impact on the circular economy (CE) in achieving net-zero carbon goals. While there has been extensive literature on green building technologies, there is limited research on the barriers and drivers of using GMT in SEBs, as well as their impact on the circular economy (CE) in achieving net-zero carbon goals.

Design/methodology/approach

This study adopts an interpretivist approach with an ontological basis, using an overarching case study of a SEB at the University of Cape Town (UCT). Semistructured interviews were conducted with executive UCT management, and a field survey of a UCT supportive education building was performed.

Findings

At UCT, multiple GMTs have been installed across various buildings to enhance monitoring and management of water and energy consumption. Moreover, initiatives to positively influence student behavior, such as water and energy-saving campaigns around UCT premises, have been introduced. The findings further indicate that UCT has recently emphasized the implementation of GMTs, resulting in improved resource efficiency, CE practices and progress toward achieving net-zero carbon targets for supportive education buildings and the university as a whole.

Originality/value

This research highlights the positive impact of GMTs on a SEB’s CE and net-zero carbon operations. As a result, facility managers should consider incorporating GMTs when planning the development or refurbishment of SEBs.

Details

Facilities , vol. 42 no. 3/4
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 28 November 2023

Mosab I. Tabash, Umar Farooq and Adel Ahmed

Due to an increase in energy demands, it has become vital to devise efficient energy policies. Literature has suggested multiple factors influencing the consumption of specific…

Abstract

Purpose

Due to an increase in energy demands, it has become vital to devise efficient energy policies. Literature has suggested multiple factors influencing the consumption of specific energy types. Among others, institutional quality (INQ) is another factor that can determine energy consumption. Given this, the current study aimed to investigate the impact of INQ on fossil fuel energy (FFE) and renewable energy consumption (REC).

Design/methodology/approach

The empirical analysis was conducted on 20 years (2000–2019) of data from South Asian economies, and regression among variables was established by employing the dynamic ordinary least square and fully modified ordinary least square models. The selection of both techniques is subject to the existence of cointegration identified by the Johansen cointegration test. Other pre-estimation techniques include cross-section dependence and unit root testing validating the estimation of coefficients in the long run.

Findings

The analysis mainly reveals the negative impact of INQ on FFE and the positive impact of INQ on REC. The authors further find the asymmetric impact of control variables including foreign direct investment inflow, economic growth, inflation rate, financial sector development and energy investment on the consumption of both types of energy.

Research limitations/implications

Given the positive influence of INQ on REC, it is recommended to focus on improving the efficiency of institutions specifically those that are directly linked with energy-related policies. A better INQ can ensure environmental sustainability by enhancing the consumption of renewable energy. Therefore, it is advised to exert more efforts to improve the INQ.

Practical implications

In view of the positive influence of INQ on REC, it is recommended to focus on improving the efficiency of institutions specifically that are directly linked with energy-related policies. A better INQ can ensure environmental sustainability by enhancing the consumption of renewable energy. Therefore, it is advised to exert more efforts for improving the INQ.

Originality/value

This study offers robustness to the empirical findings of existing literature on the INQ-REC nexus and complements the underdeveloped literature on the INQ-FFE relationship.

Details

Management of Environmental Quality: An International Journal, vol. 35 no. 3
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 22 December 2023

Simplice Asongu

This study aims to examine how the starting of business by females can be promoted by assessing critical levels of microfinance institutions (MFIs) penetration that policymakers…

Abstract

Purpose

This study aims to examine how the starting of business by females can be promoted by assessing critical levels of microfinance institutions (MFIs) penetration that policymakers must endeavor to maintain and/or attain in order for female unemployment not to represent a constraint in the doing of business. A constraint in doing business is understood in terms of the procedure that a woman has to go through to start a business.

Design/methodology/approach

The focus of the study is on 44 countries in Sub-Saharan Africa for the period 2004–2018, while the empirical evidence is based on interactive quantile regressions.

Findings

The following findings are established. The validity of tested hypotheses is exclusively apparent in the lowest and highest quantiles of the conditional distribution of the procedure women have to go through to start a business. MFI penetration levels needed to reverse the unfavorable incidence of female unemployment in doing business are provided. These are minimum MFIs penetration thresholds that are required in order for female unemployment not to negatively affect the procedure that a woman should go through to start a business.

Originality/value

The study complements the extant literature by assessing critical microfinance penetration levels that are needed to promote female doing of business, contingent on existing levels of female doing of business.

Details

Social Responsibility Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 25 January 2024

Ayesha Akter Sumi, Saif Ahmed and Syed Shah Alam

This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are…

Abstract

Purpose

This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are profoundly influential.

Design/methodology/approach

Using a mixed-methods research approach (quantitative study with close-ended questionnaire and qualitative study with semistructure interview), this study aims to explore the role of individual characteristics and organizational contexts in environmental CSR practices. The study uses a robust analytical framework encompassing variance inflation factor, orthogonal loading, Cronbach’s alpha, composite reliability and average variance extracted to assess the reliability and validity of these metrics.

Findings

Thematic analysis reveals the motivations, attitudes and challenges experienced by organizational leaders in aligning Islamic ethics with environmental stewardship, whereas the quantitative results provide empirical support for the relationship between various organizational practices (denoted as M#1 to M#8) and environmental CSR.

Originality/value

The findings of this study illuminate the potential benefits of tailoring CSR policies to fit within specific religious and cultural frameworks, offering both theoretical contributions and practical insights.

Details

Journal of Islamic Marketing, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 21 March 2024

Umarani Muthukrishnan and Som Sekhar Bhattacharyya

The purpose of this study is to examine the factors that drive superior social enterprise performance for women-led social enterprises. The authors examined the role of individual…

Abstract

Purpose

The purpose of this study is to examine the factors that drive superior social enterprise performance for women-led social enterprises. The authors examined the role of individual entrepreneur cognitive characteristics contributing to social enterprise performance and recommended a framework for women's social entrepreneur development.

Design/methodology/approach

The authors conducted an exploratory qualitative study of 22 women founders of social enterprises using a semi-structured questionnaire. In-depth interviews were conducted, and the transcripts were analyzed using thematic content analysis.

Findings

This study found a significant impact of self-efficacy on the performance of social enterprises among the studied subjects. Social support in the form of material, information and emotional support enhanced the ability of women social entrepreneurs to better achieve business sustenance and continuance of operations. The business skills of the women social entrepreneurs led them to move from just social impact generators to becoming thought leaders. The strong prosocial motivation of the founders contributed to building their resilience in the face of adversity.

Research limitations/implications

This study extended the existing theories on social entrepreneurship by bringing the dimensions of entrepreneurial resilience in driving social enterprise performance along with business skills. Thus, it provided an enhanced explanation to the existing body of knowledge on contributors to superior social enterprise performance.

Practical implications

This study gathered insights into the role of entrepreneurship education focused on business skills, especially for women social entrepreneurs in achieving superior performance for their social ventures. This also reconfirmed the role of social support and how structurally this could be provided by educational systems to aspiring women social entrepreneurs.

Social implications

The practice of social entrepreneurship by women social entrepreneurs has been growing. Its importance in developing economies because of its ability to make grassroots changes at the lower levels of society was substantive. Women have shown more inclination toward social business with an affinity for prosocial contribution. By focusing on nurturing these social enterprises, governments as well as global agencies like the United Nations and the World Economic Forum could accelerate social change. Furthermore, support for the current women social entrepreneurs as change-makers making a difference in society could be achieved.

Originality/value

To the best of the authors’ knowledge, this research study was one of the first studies on women social entrepreneurs focusing on the factors of self-efficacy, social support and entrepreneurial resilience contributing to social enterprise performance. This study combined the social entrepreneurship intention theory with entrepreneurial resilience and business skills to understand the factors leading to successful social enterprise performance for women social entrepreneurs.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 22 September 2022

Samar Ajeeb and Wei Sieng Lai

This study attempts to find the response of the real estate market to economic changes by identifying cause-effect relationships between mortgage, residential investment, and…

Abstract

Purpose

This study attempts to find the response of the real estate market to economic changes by identifying cause-effect relationships between mortgage, residential investment, and Saudi employment.

Design/methodology/approach

A quantitative approach to analytically examine the relationship among the variables. To find out the impact of investment, mortgage and Saudi employment on the Saudi real estate growth from 1970 to 2019. All data sets were obtained from the General Authority for Statistics (GAST), Saudi Central Bank (SAMA) and World Bank Group.

Findings

This study reveals a positive relationship between the mortgage and GDP in the Saudi Arabian real estate market. The same results for employment and investment; both have a positive effect on the GDP of the real estate market.

Research limitations/implications

Analyzing the impact of real estate financing on various industries and the extent to which it is related to employment and unemployment rates is essential for future research. Moreover, this research can be applied to different countries and compared based on similarities and differences in implementing mortgage-related policies.

Practical implications

The government must encourage investment in various ways and establish a stable structure that ensures market stability and finds a balance between supply and demand.

Social implications

This study reflects the importance of real estate financing not only to individuals and governments but also to investors and business workers, and it is essential to analyze the impact of real estate financing on various industries, as well as the extent to which it is related to employment and unemployment rates. This research can be applied to different countries and compared based on similarities and differences in the implementation of mortgage-related policies.

Originality/value

This study contributes to testing this study’s hypothesis: that mortgage positively impacts the real estate market of Saudi Arabia.

Details

International Journal of Housing Markets and Analysis, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8270

Keywords

Open Access
Article
Publication date: 8 November 2022

Jacob Mhlanga, Theodore C. Haupt and Claudia Loggia

This paper aims to explore the intellectual structure shaping the circular economy (CE) discourse within the built environment in Africa.

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Abstract

Purpose

This paper aims to explore the intellectual structure shaping the circular economy (CE) discourse within the built environment in Africa.

Design/methodology/approach

The study adopted a bibliometric analysis approach to explore the intellectual structure of CE in the built environment in Africa. The authors collected 31 papers published between 2005 and 2021 from the Scopus database and used VOSviewer for data analysis.

Findings

The findings show that there are six clusters shaping the intellectual structure: demolition, material recovery and reuse; waste as a resource; cellulose and agro-based materials; resilience and low-carbon footprint; recycling materials; and the fourth industrial revolution. The two most cited scholars had three publications each, while the top journal was Resources, Conservation and Recycling. The dominant concepts included CE, sustainability, alternative materials, waste management, lifecycle, demolition and climate change. The study concludes that there is low CE research output in Africa, which implies that the concept is either novel or facing resistance.

Research limitations/implications

The data were drawn from one database, Scopus; hence, adoption of alternative databases such as Web of Science, Google Scholar and Dimensions could potentially have yielded a higher number of articles for analysis which potentially would result in different conclusions on the subject understudy.

Originality/value

This study made a significant contribution by articulating the CE intellectual structure in the built environment, identified prominent scholars and academic platforms responsible for promoting circularity in Africa.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 2
Type: Research Article
ISSN: 1726-0531

Keywords

Open Access
Article
Publication date: 25 January 2024

Tawanda Jimu and Britta Rennkamp

This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the…

Abstract

Purpose

This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the governance of socio-technical transitions in water, electricity, transport and waste management, and identify barriers and enabling factors that enhance transformative practices in universities.

Design/methodology/approach

The analytical framework proposed in this paper combines the elements of governance network theory (GNT) and transition topology. The framework of this study is grounded in an actor-centric approach using GNT to understand networks conducive to sustainability transitions. Events and governance networks were mapped on a transition topology to visualise organisational and institutional changes over time. The study engaged students, management, academic and administrative staff in building a community of practice towards sustainability. This research is based on qualitative content analysis grounded in interview data, focus group discussions, workshops, webinars and secondary data analysis.

Findings

The findings show that the university has consolidated a sustainability vision and targets, but several factors prevent the community from achieving these targets, including hierarchical decision-making processes, a multitude of disjointed committees and fragmentation in the campus community.

Originality/value

This research adds to an emerging body of literature in the field of sustainability in higher education with two contributions. Firstly, the study presents a novel perspective(s) on the governance of sustainability transitions by combining the literatures on governance and sustainability transitions using a new methodological approach of transition topology to show organisational and institutional changes. Secondly, the study presents new empirical evidence for improving the governance of sustainability transitions in a diverse and highly unequal African university community in the process of (de)colonisation of knowledge and governance.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 24 February 2023

Peter Nderitu Githaiga

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM…

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Abstract

Purpose

The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

Design/methodology/approach

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

Findings

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

Practical implications

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

Originality/value

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.

Details

Journal of Business and Socio-economic Development, vol. 4 no. 2
Type: Research Article
ISSN: 2635-1374

Keywords

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