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Article
Publication date: 28 November 2023

Nirma Swaris, Rangika Umesh Halwatura and Dilanthi Amaratunga

Policy coherence is a complex and tough task for many developing nations because their capacity to examine and deliver evidence-based inputs to policymaking is limited, and policy…

Abstract

Purpose

Policy coherence is a complex and tough task for many developing nations because their capacity to examine and deliver evidence-based inputs to policymaking is limited, and policy dialogue platforms need to be effectively used. Resolving these difficulties is a critical requirement for policy consistency. As a result, the study focuses on the level of policy coherence for climate change adaptation (CCA), disaster risk reduction (DRR) and sustainable development goals (SDG) in Sri Lanka and suggests routes for policy coherence for Resilience. This study aims to investigate the coherent approach of CCA, DRR and SDG; to identify concerns in policy documents addressing the coherence of CCA, DRR and SDG in local context; and to propose policy coherence suggestions for resilience in Sri Lanka.

Design/methodology/approach

Methodology comprises a review and content analysis of 17 policy and legal documents in Sri Lanka and a qualitative study. The qualitative approach consists of semistructured interviews that obtained deep and broad expertise knowledge with ten government representatives and stakeholders. Both content analysis and interview data were analyzed by using NVivo.

Findings

It was discovered that there are several issues with the coherence of policies in Sri Lanka, including the fragmented approach, lack of integration, inadequate coordination, limited resources and lack of monitoring and evaluation. The policies are inspired by international frameworks, and local implementations are not focused, leading to inadequate implementation of policies. The lack of development cooperation for the use of innovative approaches, such as climate-resilient infrastructure and environmentally friendly solutions for CCA and DRR, further aggravates the situation. Another concern is the lack of land use management and responsibility for the development of physical infrastructure for DRR integration with CCA. It is found that there is a limited community involvement which is vital for the implementation of policies. Local implementations are encouraged to fill the gaps in existing policies/acts. The analytical framework of the study is based on a preliminary examination of policy documents, a review of the literature and discussions with practitioners. The framework reflects the current situation of policy integration which addresses strategic, conceptual, institutional, operational and financial coherence. The research suggests pathways for achieving policy coherence in CCA, DRR and SDG in Sri Lanka, such as enhancing the strategic coherence by improving goals to increase the coherence within CCA, DRR and SDG; improving the credibility of the unified approach for developing DRR and CCA risk assessments; intensifying institutional cooperation and stakeholder management; improving the common monitoring and evaluation; establishing implementation strategies; and increasing the community involvement.

Research limitations/implications

The study on policy coherence in Sri Lanka recommends increasing community and professional involvement, conducting more research, developing a national strategy, increasing capacity building, strengthening international collaboration and fostering multisectoral collaboration. These recommendations can help improve policy coherence between CCA, DRR and SDGs, align policies with national goals and priorities and improve implementation effectiveness. By implementing these recommendations, Sri Lanka can address the challenges of climate change and natural disasters and achieve SDGs.

Practical implications

The study on policy coherence for resilience in Sri Lanka has practical implications, including improved coordination and resource allocation, increased capacity building, improved reputation and sustainability. By integrating CCA, DRR and SDGs, this study can help Sri Lanka become more resilient to climate change and natural disasters, achieve SDGs and become a responsible actor in the international community. These implications can contribute to a more sustainable future and ensure that development goals are achieved in a way that is resilient to climate change and natural disasters.

Social implications

Increased community participation: the study emphasizes the importance of community involvement in the policy development process. This can help build trust between communities and government agencies, improve transparency and ensure that policies are developed in a way that is responsive to local needs and priorities.

Originality/value

Based on the identified existing loopholes in the policies and pathways to policy coherence, the issues in policymaking could be overcome. It could be used to establish strong linkages between policies based on CCA, DRR and SDGs to achieve long-term resilience.

Details

International Journal of Disaster Resilience in the Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-5908

Keywords

Article
Publication date: 29 March 2024

Ahmet Tarık Usta and Mehmet Şahin Gök

The world is increasingly threatened by climate change. As the dimensions of this danger grow, it becomes essential to develop the most effective policies to mitigate its impacts…

Abstract

Purpose

The world is increasingly threatened by climate change. As the dimensions of this danger grow, it becomes essential to develop the most effective policies to mitigate its impacts and adapt to these new conditions. Technology is one of the most crucial components of this process, and this study focuses on examining climate change adaptation technologies. The aim of the study is to investigate the entire spectrum of technology actors and to concentrate on the technology citation network established from the past to the present, aiming to identify the core actors within this structure and provide a more comprehensive outlook.

Design/methodology/approach

The study explores patent citation relationships using social network analysis. It utilizes patent data published between 2000 and 2023 and registered by the US Patent and Trademark Office.

Findings

Study findings reveal that technologies related to greenhouse technologies in agriculture, technologies for combatting vector-borne diseases in the health sector, rainwater harvesting technologies for water management, and urban green infrastructure technologies for infrastructure systems emerge as the most suitable technologies for adaptation. For instance, greenhouse technologies hold significant potential for sustainable agricultural production and coping with the adverse effects of climate change. Additionally, ICTs establish intensive connections with nearly all other technologies, thus supporting our efforts in climate change adaptation. These technologies facilitate data collection, analysis, and management, contributing to a better understanding of the impacts of climate change.

Originality/value

Existing patent analysis methods often fall short in detailing the unique contributions of each technology within a technological network. This study addresses this deficiency by comprehensively examining and evaluating each technology within the network, thereby enabling us to better understand how these technologies interact with each other and contribute to the overall technological landscape.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 22 January 2024

Sayamol Charoenratana and Samridhi Kharel

As climate change increasingly affects rural food production, there is an urgent need to adopt agricultural adaptation strategies. Because the agricultural sector in Nepal is one…

Abstract

Purpose

As climate change increasingly affects rural food production, there is an urgent need to adopt agricultural adaptation strategies. Because the agricultural sector in Nepal is one of the most vulnerable to the effects of climate change, the adaptation strategies of household farmers in rural areas are crucial. This study aims to address the impacts of agricultural climate change adaptation strategies in Nepal. The research empirically analyzed climate hazards, adaptation strategies and local adaptation plans in Mangalsen Municipality, Achham District, Sudurpashchim Province, Nepal.

Design/methodology/approach

This study used a purposive sampling of household lists, categorized as resource-rich, resource-poor and intermediate households. The analysis used primary data from 110 household surveys conducted among six focus groups and 30 informants were selected for interviews through purposive random sampling.

Findings

Climate change significantly impacts rainfall patterns and temperature, decreasing agriculture productivity and increasing household vulnerability. To overcome these negative impacts, it is crucial to implement measures such as efficient management of farms and livestock. A comprehensive analysis of Nepalese farmers' adaptation strategies to climate change has been conducted, revealing important insights into their coping mechanisms. By examining the correlation between farmers' strategies and the role of the local government, practical policies can be developed for farmers at the local level.

Originality/value

This study represents a significant breakthrough in the authors' understanding of this issue within the context of Nepal. It has been conclusively demonstrated that securing land tenure or land security and adopting appropriate agricultural methods, such as agroforestry, can be instrumental in enabling Nepalese households to cope with the effects of climate change effectively.

Details

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

Keywords

Article
Publication date: 20 March 2024

Clinton Free, Stewart Jones and Marie-Soleil Tremblay

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in…

Abstract

Purpose

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.

Design/methodology/approach

This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.

Findings

In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.

Originality/value

Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 27 March 2024

Jyoti Mudkanna Gavhane and Reena Pagare

The purpose of this study was to analyze importance of artificial intelligence (AI) in education and its emphasis on assessment and adversity quotient (AQ).

Abstract

Purpose

The purpose of this study was to analyze importance of artificial intelligence (AI) in education and its emphasis on assessment and adversity quotient (AQ).

Design/methodology/approach

The study utilizes a systematic literature review of over 141 journal papers and psychometric tests to evaluate AQ. Thematic analysis of quantitative and qualitative studies explores domains of AI in education.

Findings

Results suggest that assessing the AQ of students with the help of AI techniques is necessary. Education is a vital tool to develop and improve natural intelligence, and this survey presents the discourse use of AI techniques and behavioral strategies in the education sector of the recent era. The study proposes a conceptual framework of AQ with the help of assessment style for higher education undergraduates.

Originality/value

Research on AQ evaluation in the Indian context is still emerging, presenting a potential avenue for future research. Investigating the relationship between AQ and academic performance among Indian students is a crucial area of research. This can provide insights into the role of AQ in academic motivation, persistence and success in different academic disciplines and levels of education. AQ evaluation offers valuable insights into how individuals deal with and overcome challenges. The findings of this study have implications for higher education institutions to prepare for future challenges and better equip students with necessary skills for success. The papers reviewed related to AI for education opens research opportunities in the field of psychometrics, educational assessment and the evaluation of AQ.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

Article
Publication date: 8 March 2024

Jennifer Kunz, Johanna Oltmann and Felix Weinhart

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to…

Abstract

Purpose

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

Design/methodology/approach

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

Findings

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

Originality/value

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 19 April 2024

Camélia Radu and Gulliver Lux

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE…

Abstract

Purpose

Municipalities have the potential to become models of the circular economy (CE). This paper aims to examine the impact of the municipal council’s characteristics on municipal CE disclosure and promotion.

Design/methodology/approach

This paper is based on the resource dependence and upper echelons theories. For a sample of the 100 largest cities in Canada, a mixed methodology is used to code and analyze data and test the hypotheses.

Findings

Municipal councillors’ education and experience related to the environment or sustainability are both likely to affect CE disclosure, and their sector membership (public or private) moderates the relationship between CE disclosure and councillors’ experience. This experience may be reinforced by membership in the private sector, which has applied CE principles more extensively than the public sector has. Municipal councils with a greater number of councillors from the private sector appear to perform better in matters of transparency and to disclose more CE information on their public websites.

Practical implications

Municipalities could use the findings to foster their transition to CE by implementing a CE-related training plan for their councillors. A CE-dedicated section on their websites could improve transparency and inform and educate residents about CE.

Social implications

The public sector could learn from the private sector’s best practices regarding CE.

Originality/value

This paper contributes to the literature by providing empirical evidence of the transparency and engagement of municipalities toward CE. The authors extend the resource dependence and upper echelons theories to a new context, that of public organizations.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

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