Search results

1 – 10 of over 3000
Article
Publication date: 25 November 2019

Olivier Boiral, Iñaki Heras-Saizarbitoria and Marie-Christine Brotherton

The purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of auditors…

3435

Abstract

Purpose

The purpose of this paper is to examine the professionalism and professionalization of sustainability assurance providers based on the experiences and perceptions of auditors involved in this activity.

Design/methodology/approach

The empirical study was based on 38 semi-directed interviews conducted with assurance providers from accounting and consulting firms.

Findings

The findings highlight the division of this professional activity between accounting and consulting firms, each of which question the professionalism of the other. The main standards in this area tend to be used as legitimizing tools to enhance the credibility of the assurance process rather than effective guidelines to improve the quality of the verification process. Finally, the complex and multifaceted skills required to conduct sound sustainability assurance and the virtual absence of recognized and substantial training programs in this area undermine the professionalization of assurance providers.

Research limitations/implications

This work has important practical implications for standardization bodies, assurance providers and stakeholders concerned by the quality and the reliability of sustainability disclosure.

Originality/value

This study shows how practitioners in this area construct and legitimize their professional activity in terms of identity, standardization and competences. The work contributes to the literatures on the assurance of sustainability reports, self-regulation through standardization and professionalization.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 8 April 2021

Janne J. Salovaara and Katriina Soini

The purpose of this paper is to expand the competence-led structuring and understanding of sustainability education by analysing the practices of professional individuals who have…

2331

Abstract

Purpose

The purpose of this paper is to expand the competence-led structuring and understanding of sustainability education by analysing the practices of professional individuals who have completed university education geared to the development of sustainability change-makers.

Design/methodology/approach

The research scope was initially on examining professional practices following the boundary work theory. Social practice theory was used as a methodological approach in conducting and analysing thematic interviews with 19 sustainability-focused master’s programme alumni. The interviews were analysed against the theoretical framework while also noting findings that fell outside of this framework.

Findings

A framework for understanding materials, competences and meanings of practices connected to the professional field of sustainability was introduced. The framework suggests that in the practices of sustainability-educated professionals, meanings emerge as a top priority and are conveyed using position-based materials and various complexes of competency.

Research limitations/implications

The authors suggest that boundary theory informs well the emergence of the professional field of sustainability, and the utilisation of a practice theory furthers the understanding of sustainability professionalism and its education.

Practical implications

The authors’ suggest that practice theory could thus provide deeper insights on how sustainability science alumni use their education after graduation, how they practice their profession and in return offer applicable reflections to sustainability education.

Originality/value

Research using practice theory in reflection on sustainability education and the professional practice of sustainability has not been widely conducted and in the authors’ opinion brings value to the education and practice of sustainability and to the research of sustainability education.

Details

International Journal of Sustainability in Higher Education, vol. 22 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 1 June 2011

Martin Symes

Sustainable development requires change in who makes decisions as well as in their content. The field theory of behavioural change is used here to structure a discussion of…

Abstract

Sustainable development requires change in who makes decisions as well as in their content. The field theory of behavioural change is used here to structure a discussion of professionalism in urban design for sustainability. Sustainability and professionalism (both concepts defined by their users) are channelled subjectively, there are barriers in cities, designers act as gatekeepers, learning takes place. There follow sections on cities, designers, learning and research. There is more wealth and more poverty. In addition the cultural diversity of the urban population is becoming ever more evident. Sustainability depends on the interaction between designers and users, on new forms of practice and on new forms of urban development. There needs to be more focus on the improvement of participatory decision-making, and on new forms of communication, in design practice. This argues against a too narrow interpretation of academic standards in schools of architecture and encourages the reevaluation and further development of pragmatic approaches and the transmission of practical skills. Business School methods could be used. A good deal of previous research could usefully be looked at again with the sustainability agenda in mind, including a better understanding of skills. In conclusion, professionals need more multi-disciplinary practice and greater participation in it by lay citizens.

Details

Open House International, vol. 36 no. 2
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 1 March 2016

Christy Smith and Jessica Terman

Scholars and practitioners have come to understand the important role of local governments in the causes and effects of climate change. The literature has examined both the…

Abstract

Scholars and practitioners have come to understand the important role of local governments in the causes and effects of climate change. The literature has examined both the substantive and symbolic determinants of urban sustainability policies in addition to the implementation issues associated with those policies. At the heart of these policies is the idea that local governments have the desire and ability to engage in socially and environmentally responsible practices to mitigate climate change. While important, these studies are missing a key component in the investigation of local government involvement in sustainability policies: government purchasing power. This study examines the effect of administrative professionalism and interest group presence on the determinants of green procurement in the understudied context of counties in the United States.

Details

Journal of Public Procurement, vol. 16 no. 3
Type: Research Article
ISSN: 1535-0118

Book part
Publication date: 23 September 2015

Tanja Mihalič, Janne J. Liburd and Jaume Guia

This chapter analyzes the importance and performance of values in tourism higher education and business as seen by the alumni of the European Master in Tourism Management. The…

Abstract

This chapter analyzes the importance and performance of values in tourism higher education and business as seen by the alumni of the European Master in Tourism Management. The students were exposed to the values-based education framework proposed by the Tourism Educational Future Initiative. This chapter empirically tests the relevance of its model for an ideal and real industry, and for the corresponding world of tourism education. Using importance performance analysis, results identify gaps between the importance and performance in the values. The findings have implications for the future development and implementation of experimental values-based education.

Article
Publication date: 10 November 2017

Maysara Sayed, Linda C. Hendry and Marta Zorzini Bell

The purpose of this study is to empirically investigate the impact of institutional pressures, institutional logics and institutional complexity on Sustainable Supply Chain…

5120

Abstract

Purpose

The purpose of this study is to empirically investigate the impact of institutional pressures, institutional logics and institutional complexity on Sustainable Supply Chain Management (SSCM) practices across mixed public and private sector supply chains.

Design/methodology/approach

Multi-case study data were collected from three tiers of food and catering supply chains: the customer/consumer tier; focal public sector UK Universities; and private sector suppliers/contractors.

Findings

The findings indicate that: normative and mimetic pressures are more prevalent in focal Universities, compared to suppliers; there is typically no single dominant logic across these supply chains; and the multiplicity of institutional logics (e.g. sustainability logic versus financial logic) increases institutional complexity. Therefore, in the typical case of homogeneity in terms of institutional pressures and logics, e.g. with a dominant sustainability logic throughout the supply chain, radical change in SSCM practices is facilitated. In contrast, in the more typical case when there is heterogeneity, with competing logics at different supply chain tiers, this limits SSCM to more incremental changes in practices.

Research limitations/implications

This study is limited to three tiers of the food and catering supply chains of UK Universities.

Practical implications

To aid in the successful implementation of SSCM, this study suggests a need for managers to develop an initial understanding of the prevailing institutional logics and pressures at different tiers of the supply chain.

Social implications

A number of the SSCM practices studied address social sustainability.

Originality/value

No previous studies have empirically investigated the impact of institutional complexity in the context of SSCM practices across supply chains, involving both mixed public and private sector organisations.

Article
Publication date: 20 April 2015

Erika Altmann

The purpose of this paper is to explore the rise of strata manager as a newly emergent profession and note their impact on the governance within medium and high density, strata…

Abstract

Purpose

The purpose of this paper is to explore the rise of strata manager as a newly emergent profession and note their impact on the governance within medium and high density, strata titled housing such as flats, apartments, town-houses and CIDs.

Design/methodology/approach

This research presents finding from a small scale, qualitative research project focused on the interaction between the owner committee of management and strata managers.

Findings

The introduction mandatory certification is championed by industry bodies. The strata managers considered they already demonstrated valuable attributes desired by committees of management. These differed to the attributes targeted by the new training regime, and the attributes valued by the committees of management.

Research limitations/implications

This is a small scale pilot study. A larger study will need to be undertaken to confirm these results.

Practical implications

There is a disjunct between the training and what strata managers consider relevant to undertaking their duties. This has significance for the ongoing governance of these properties and industry professionalisation. The resilience of Australia’s densification policies will depend on how learning will translate into better governance outcomes for owners.

Social implications

One in three people within Australia’s eastern states lives or owns property within strata titled complex (apartments, flats and townhouse developments). The increasing number of strata managers and professionalisation within their industry has the ability to impact an increasing number of people.

Originality/value

The impact of this new profession, and their requirements in terms of expertise has not been fully considered within existing academic literature.

Details

Property Management, vol. 33 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 23 August 2021

Cristina Alexandrina Stefanescu

This study aims to explore the connection between sustainability and non-financial reporting (NFR) settled by the Directive 2014/95/EU, aiming to shed light on how institutional…

Abstract

Purpose

This study aims to explore the connection between sustainability and non-financial reporting (NFR) settled by the Directive 2014/95/EU, aiming to shed light on how institutional isomorphic pressures (mimetic, coercive and normative) are expressed in terms of sustainability issues influenced its enactment at the European Union (EU) level.

Design/methodology/approach

Empirically, the contribution of this study relied on the complexity of the research design that uses the same statistical methods and techniques (e.g. principal component analysis, correlation and regression analysis) within two stages of analysis (main and robustness) to increase the trustworthy of the results reached.

Findings

The results reveal that countries with sound sustainable management pillars (economic, environmental and social) and development goals promoting economic prosperity, environmental protection and societal well-being (prosperity, planet and people) are more likely to bring active support in enhancing NFR by regulating its framework.

Research limitations/implications

The empirical nature of the research left space for some limitations, as long as it relied on country-level data, thus being quite challenging to gauge the commitment to harmonization with the new Directive. Moreover, the model’s explanatory power remains questionable, as the explanatory variables might be measured differently in the model specifications.

Practical implications

The study addresses academia/regulators/practitioners by ascertaining their potential to better understand/promote/apply the new Directive. Thus, each could support the steps toward standardized sustainability reporting by keeping up to date with the latest improvements/addressing cross-country inconsistencies in the transposition/managing future implementation in a more effective and accountable way.

Originality/value

This paper approaches the harmonization process of NFR across Europe in connection with sustainability issues, grounding on institutional isomorphism. Thus, it fills an existing literature gap, as research studies approaching the new Directive from the institutional theory’s perspective are still scarce and focused on particular countries.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Abstract

Details

Construction Industry Advance and Change: Progress in Eight Asian Economies Since 1995
Type: Book
ISBN: 978-1-80043-504-9

Open Access
Article
Publication date: 11 October 2023

Denise Voci and Matthias Karmasin

This conceptual paper aims to explore the current state of sustainability communication research, focusing on the challenges of communicating inconvenient truths in an era of…

1822

Abstract

Purpose

This conceptual paper aims to explore the current state of sustainability communication research, focusing on the challenges of communicating inconvenient truths in an era of scientific mistrust. Therefore, this study aims to (1) examine the existing research landscape in sustainability communication, (2) identify unresolved problems and challenges, and (3) propose strategies for counteract misinformation through targeted communication.

Design/methodology/approach

For this, the authors conducted a critical literature review and analyzed the resulting sample (n = 473 journal articles) by means of qualitative content analysis to (1) evaluate existing communication approaches dealing with the communication of sustainability's inconvenient truth, (2) identify stakeholder groups involved in sustainability communication, (3) discuss limitations of current communication approaches and (4) present recommendations on (more) effective communication strategies to address the unresolved issues in sustainability communication.

Findings

The analysis reveals that when it comes to sustainability communication and its unresolved problems, literature refers to four key stakeholder groups: (1) science deniers; (2) adaptation skeptics; (3) whitewashers and (4) world saviors. Furthermore, the analysis provides valuable insights into the complex dynamics involved in communicating sustainability, emphasizes the need for tailored approaches to engage and address the concerns of each stakeholder group, and exposes limitations in current communication methods and approaches. Accordingly, the analysis highlights the necessity of developing new theories, models and methods specific to sustainability communication to tackle its unique challenges effectively.

Research limitations/implications

Like our society, communication sciences need a fundamental transformation to meet sustainability communication's new challenges induced by the necessary shift toward sustainable development.

Originality/value

This paper provides a comprehensive overview of the current state of sustainability communication in research, specifically addressing the challenges of effectively communicating unpleasant news in the context of scientific mistrust. It fills a gap in existing literature by examining the progress made in addressing these issues and identifying the emerging challenges that need to be addressed.

Details

Journal of Communication Management, vol. 28 no. 1
Type: Research Article
ISSN: 1363-254X

Keywords

1 – 10 of over 3000