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Article
Publication date: 29 January 2021

Yousuf Kamal

The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper…

Abstract

Purpose

The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to understand how stakeholders' expectations potentially translate into the disclosure of information about CSR-related corporate governance practices.

Design/methodology/approach

The evidence for this study was collected using semi-structured in-depth personal interviews with 18 stakeholders. These include representative of multinational buying companies who source garments from Bangladesh, international as well as local NGOs, news media personnel, senior government officials, trade union leaders and social audit firm.

Findings

This paper finds evidence of stakeholders' dissatisfaction with the disclosures of governance information which tended to be viewed as limited and symbolic in nature. It also finds an apparent disconnection between stakeholder expectations and corporate disclosures.

Originality/value

This paper finds an alternative media of disclosures, for communicating social responsibility related governance information to the stakeholders, which has so far, been neglected by the social accounting researchers.

Details

Asian Review of Accounting, vol. 29 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 5 July 2021

Yousuf Kamal

This study aims to explore corporate managers’ perspectives regarding the disclosure (non-disclosure) of social- and environment-related governance information.

Abstract

Purpose

This study aims to explore corporate managers’ perspectives regarding the disclosure (non-disclosure) of social- and environment-related governance information.

Design/methodology/approach

Insights into corporate managers’ perspectives are explored by conducting in-depth personal interviews with senior corporate executives of textile and garment companies in Bangladesh.

Findings

This study establishes that the use of traditional media, such as corporate annual reports, for corporate social responsibility (CSR)-related governance information disclosure can be limited in particular situations, including the case of garment companies, wherein the provision of extensive governance information is necessary, and the information users find special purpose reports, e.g. social audit reports, more comprehensive, credible, and beneficial than annual reports. The results reveal that corporate managers of Bangladeshi supply companies are motivated by financial returns, and they aspire to ensure that buyers (powerful stakeholders) obtain the required CSR-related governance information; this is neither driven by corporate accountability nor transparency. Upon using the managerial branch of the stakeholder theory, the result of this study shows that corporate managers are influenced by powerful stakeholders when they make decisions vis-à-vis the provision of CSR-related governance information.

Originality/value

This study provides an implication for academics and practitioners toward understanding that corporate managers often provide substantive disclosures of CSR-related governance information through alternative media that have not been previously documented in the literature. Herein, a metaphor – veil – is used to illustrate the visibility gap between societal expectations and managers’ perspectives.

Details

Pacific Accounting Review, vol. 33 no. 4
Type: Research Article
ISSN: 0114-0582

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Book part
Publication date: 17 April 2018

Yousuf Kamal

This chapter investigates the perceptions of social audit within the context of the garment companies of Bangladesh. The chapter highlights two recent incidents that…

Abstract

Purpose

This chapter investigates the perceptions of social audit within the context of the garment companies of Bangladesh. The chapter highlights two recent incidents that claimed the lives of about 1,300 garment workers in Bangladesh. Based on the fact that Western clothing brands use social audits before sourcing their products from Bangladesh, this chapter investigates if any real change happens as a result of the information provided in the social audit reports.

Methodology/approach

The insights were gathered through conducting personal interviews with managers of social audit firms, corporate managers and various stakeholders of the textile and garment companies of Bangladesh. This chapter used the accountability theory to understand the perceptions of social audit.

Findings

The chapter finds that different stakeholders have different perspectives regarding social audits. The high-profile catastrophes within the supply chain garment factories of Bangladesh provided evidence that social audits did not help prevent such catastrophes in a different socio-economic context. The results have revealed stakeholder dissatisfaction with the procedures and content of social audits. It also finds that there is an expectation gap between the preparers and users of social audit reports.

Practical implications

The insights provided in this chapter would benefit garment manufacturers of developing countries and relevant stakeholders to demonstrate more accountability while conducting a social audit.

Originality/value

This is the first known chapter investigating stakeholders’ perceptions of social audit within the context of a developing country. More importantly, it focuses on responsible corporate behaviour in a socially sensitive industry.

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Book part
Publication date: 17 April 2018

Abstract

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Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

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Book part
Publication date: 17 April 2018

Abstract

Details

Sustainability Accounting
Type: Book
ISBN: 978-1-78754-889-3

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Article
Publication date: 12 September 2016

Abdullah Ibrahim Alkraiji, Thomas Jackson and Ian Murray

Recent studies indicated that the level of adoption of health data standards in healthcare organisations remains frustratingly low worldwide although health data standards…

Abstract

Purpose

Recent studies indicated that the level of adoption of health data standards in healthcare organisations remains frustratingly low worldwide although health data standards have been perceived to be an essential tool for interoperability barriers within health information systems. The relevant literature still lacks significant studies concerning the issues of the adoption process of health data standards in healthcare organisations, and in particular those in developing nation. In addressing this gap in knowledge, the purpose of this paper is to investigate the adoption decision of health data standards in tertiary healthcare organisations in Saudi Arabia, and to develop a technology-organisation-environment list that contains the critical factors influencing their adoption.

Design/methodology/approach

A multiple-case study methodology was conducted in Saudi Arabia and different data collection methods were used included semi-structured interviews with different decision makers at various levels and departments of the subject organisations, and documents analysis to identify critical factors to the adoption decision of health data standards.

Findings

The findings demonstrated a list of key factors from different aspects impacting the adoption decision of health data standards in the subject organisations. The technological factors are complexity and compatibility of health data standards, IT infrastructure, switching costs, market uncertainties, systems integration and enhancing the use of advanced systems. The main organisational factors are the lack of adequate policies and procedures and information management plan, resistance to change, data analysis and accreditation. The core environmental factors are the lack of national regulator and data exchange plan, national healthcare system and the shortage of professionals.

Research limitations/implications

The results from the qualitative data were difficult to generalise to other populations. For example, the structure of the health sector varies from country to country as each health sector has its own characteristics that affect and are affected by national circumstances. In order to provide a more grounded theory resulting from a qualitative study, further examination by conducting quantitative studies is required. In addition, the TOE approach does not take into account the sociotechnical issues and further research is required in this area.

Practical implications

The investigation into the adoption decision of health data standards in tertiary healthcare organisations in Saudi Arabia has led to the development of a technology-organisation-environment list that contains the critical factors influencing their adoption. The research outcome has addressed the gap in knowledge of the adoption of health data standards in healthcare organisations. It also provides the decision maker, and in particular those in developing nations, with better understanding of the adoption process of those standards to better judge and to develop suitable strategy of adoption interventions.

Originality/value

Although recent studies indicated that the level of adoption of health data standards in healthcare organisations remains frustratingly low, the prior studies related to health data standards missed out on the exploration of the adoption decision of different types of health data standards in healthcare organisations and the critical factors influencing their adoption. Research on health data standards adoption based out of a developing country such as Saudi Arabia can also potentially provide several new insights on standards practices.

Details

Journal of Enterprise Information Management, vol. 29 no. 5
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 25 July 2019

S. Sarkar and S. Chandra

Recent societal interest in healthful foods has led to the development of functional dairy products that basically provide health benefits in addition to their fundamental…

Abstract

Purpose

Recent societal interest in healthful foods has led to the development of functional dairy products that basically provide health benefits in addition to their fundamental nutrients. Yoghurt being most popular fermented milk product due to its healthy image can be an excellent carrier for probiotics. Functional properties of yoghurt can be enhanced with the inclusion of functional ingredients such as probiotics and its conjugate application with prebiotics may be advantageous as it favors probiotic growth. Nutritional and medicinal value of honey coupled with presence of oligosaccharides has projected honey as a functional additive in yoghurt.

Design/methodology/approach

Attempt has been made to review the literature on the biochemical activities of yoghurt cultures and probiotics in presence of honey. Both review and research papers related to biochemical activities and functional properties of yoghurt cultures and probiotics in presence of honey and their health benefits published in diverse journals under Pub Med and Science Direct have been considered. Keywords used for data search included functional foods, yoghurt, probiotic, health benefits, honey, etc.

Findings

Functional properties of yoghurt can be further enhanced with the inclusion of probiotic cultures and honey. Honey can be safely used in association with different probiotic cultures during yoghurt manufacture for augmenting functional properties of yoghurt to extend health benefits. Honey may not be equally a suitable matrix for all yoghurt cultures or probiotic cultures.

Research limitations/implications

Reviewed literature indicated that limited research on animal or human feeding trials with honey containing yoghurt has been done. Clinical trials with honey containing yoghurt are emerging prior to its marketing as functional food.

Originality/value

Application of honey as a functional additive during the manufacture of probiotic yoghurt is suggested to extend the functional properties of normal yoghurt.

Details

Nutrition & Food Science , vol. 50 no. 1
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 26 October 2018

Zulfiqar Ali Raza, Faiza Anwar, Irshad Hussain, Sharjeel Abid, Rashid Masood and Hafiz Shahzad Maqsood

This study aimed to present fabrication of novel poly(lactic acid) (PLA) mediated chitosan nanoparticles (CNPs) and their impregnation on cotton fabric for enhanced…

Abstract

Purpose

This study aimed to present fabrication of novel poly(lactic acid) (PLA) mediated chitosan nanoparticles (CNPs) and their impregnation on cotton fabric for enhanced antibacterial and physical properties.

Design/methodology/approach

The PLA-CNPs were characterized using scanning electron microscopy, energy dispersive x-ray spectroscopy, Fourier transform infrared (FTIR) spectroscopy and zeta size analysis. The prepared PLA-CNPs were impregnated on cotton fabric via pad-dry-cure method. The finished cotton fabric was then characterized for its antibacterial activity, functional and other physical textile properties.

Findings

The spectral and optical properties demonstrate that the NPs expressed spherical morphologies with an average particle diameter of 88.02 nm. The antibacterial activity of treated fabrics ranged between 75 and 90 per cent depending on the concentration of PLA-CNPs.

Practical implications

Because of enhanced awareness and desire for ecofriendly products, the use of sustainable and functional textiles is increasing day by day. For the said purpose, industries are using different chemical treatments to achieve desired end functionality. Currently, different synthetic antibacterial agents are in practice, but they lack sustainable approach to save the environment. In this study, the researchers have developed PLA mediated CNPs for sustainable antibacterial and physical properties of treated cotton fabric.

Originality/value

To the best of the authors’ knowledge, this is first attempt to fabricate PLA-incorporated CNPs for application on cotton fabric followed by a detailed characterization.

Details

Pigment & Resin Technology, vol. 48 no. 2
Type: Research Article
ISSN: 0369-9420

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Article
Publication date: 13 March 2017

Afshin Javadi and Seyed Amin Khatibi

The purpose of this study was to investigate the effect of a dietary probiotic on the growth performance and survival rate of Litopenaeus vannamei shrimp. Furthermore, the…

Abstract

Purpose

The purpose of this study was to investigate the effect of a dietary probiotic on the growth performance and survival rate of Litopenaeus vannamei shrimp. Furthermore, the microbial quality of shrimp was evaluated.

Design/methodology/approach

Shrimp were divided into treatment and control groups (each group containing 45 shrimp). They were fed for four weeks with a control diet alone or supplemented with a commercial probiotic (Protexin®). At the end of the trial, they were assessed for survival rate, weight gain, average daily gain and specific growth rate. Samples of tail meat were also provided aseptically from peeled shrimp for bacteriological analysis including the count of Staphylococcus aureus, enterococci, Clostridium perfringens, fecal coliform, Salmonella, Escherichia coli, Listeria monocytogenes and total bacterial count.

Findings

The growth performance of the probiotic-treated group significantly (p < 0.05) increased at the end of the experimental period. However, no significant differences were observed for the survival rate between the groups (p > 0.05). The count of C. perfringens and the total bacterial count in shrimp supplemented with the probiotic were significantly lower than those of controls (p < 0.05). The count of coliforms and S. aureus was not significantly different between the groups (p > 0.05).

Originality/value

It could be concluded that the probiotic bacteria have the potential to stimulate the growth performance of L. vannamei. They can also be used for biological control of food-borne pathogens and improve the microbial quality and safety of shrimp at the farm level.

Details

Nutrition & Food Science, vol. 47 no. 2
Type: Research Article
ISSN: 0034-6659

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