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Article
Publication date: 12 January 2023

Suzette Viviers and Lee-Ann Steenkamp

Given the urgency to address the climate change crisis, the purpose of this study was to investigate the impact of 12 macro-level antecedents on energy and environmental (E&E…

Abstract

Purpose

Given the urgency to address the climate change crisis, the purpose of this study was to investigate the impact of 12 macro-level antecedents on energy and environmental (E&E) shareholder activism in 12 developed countries. Focus was placed on shareholder-initiated E&E resolutions.

Design/methodology/approach

Panel regressions were used to evaluate the relationships between the macro-level antecedents and two dependent variables, namely, the number of shareholder-initiated E&E resolutions filed and voting support for these resolutions.

Findings

The number of shareholder-initiated E&E resolutions filed increased slightly over the research period (2010–2019) but received very little voting support on average. Most of the 1,116 considered resolutions centred on the adoption or amendment of nuclear and environmental policies. Several resolutions called for improved E&E reporting. A significant relationship was found between the number of shareholder-initiated E&E resolutions filed and the rule of law.

Research limitations/implications

The empirical evidence confirmed limited voting support for shareholder-initiated E&E resolutions and the importance of the rule of law in advancing the E&E social movement.

Practical implications

As the E&E social movement is gaining momentum, listed companies in the considered countries are likely to experience more pressure from shareholder activists.

Social implications

To achieve participatory and inclusive climate governance, shareholder activists should collaborate more closely with other challengers in the E&E social movement, notably policy makers and those promoting the rule of law.

Originality/value

The authors considered macro-level antecedents of E&E shareholder activism that have received scant attention in earlier studies. Social movement theory was used as a novel theoretical lens.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 22 June 2021

Ryuta Hagiwara

This paper aims to highlight key challenges to the rule of law in Hong Kong.

Abstract

Purpose

This paper aims to highlight key challenges to the rule of law in Hong Kong.

Design/methodology/approach

This study deploys a historical and legal approach to explore the key challenges to the rule of law in Hong Kong. In particular, this paper analyzes legal conflicts in Hong Kong.

Findings

The findings show how the rule of law in Hong Kong has become a prominent battlefield of a constitutional struggle between Hong Kong Law and Chinese Law.

Originality/value

This paper hypothesizes that the conflicts arise from the different interpretations and conceptualizations of the rule of law between China and Hong Kong.

Details

Social Transformations in Chinese Societies, vol. 18 no. 1
Type: Research Article
ISSN: 1871-2673

Keywords

Article
Publication date: 1 April 1983

R. George Kirkpatrick and Louis A. Zurcher

In the last ten years, feminists in and out of the universities have developed a power‐ful critique of pornography as “the ideology of rape” and the “ideological justifica‐tion…

Abstract

In the last ten years, feminists in and out of the universities have developed a power‐ful critique of pornography as “the ideology of rape” and the “ideological justifica‐tion for male dominance”. This article is a sociological analysis of the feminist social movement which has grown up around the issues of male violence and male culture.

Details

International Journal of Sociology and Social Policy, vol. 3 no. 4
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 9 May 2016

Joaquim Filipe Ferraz Esteves de Araujo and Francisca Tejedo-Romero

Cases of corruption, embezzlement, theft and fraud, abuse of discretion, favoritism, nepotism, clientelism, and abuse of power in governments have led to a growing demand from…

2847

Abstract

Purpose

Cases of corruption, embezzlement, theft and fraud, abuse of discretion, favoritism, nepotism, clientelism, and abuse of power in governments have led to a growing demand from society to access public information. In response to this demand, governments have been forced to be more transparent in the conduct of their activities. The information transparency index (TI) may be conditioned by economic and political characteristics of local governments affecting the information provided. What factors influenced the index of municipal transparency? Literature about transparency is largely based on the explanations of the agency theory and the legitimacy theory. Based on the postulates of both theories, the purpose of this paper is twofold. First, study the index transparency in Spanish municipalities, and, second, determine the main features that are affecting the index of transparency.

Design/methodology/approach

Data were collected from Transparency International Spain ranking and from official sources. Univariate and multivariate analysis are performed for the treatment of data.

Findings

The results shows that political factors like electoral turnout, political ideology, and political competition have a significant effect on the index of transparency. Gender has no significant effect on the index of transparency.

Originality/value

This study is a contribution to the growing body literature of transparency in order to understand what explains the variations of the TI among municipalities.

Details

International Journal of Public Sector Management, vol. 29 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 1 March 1991

Kristofer J. Fenlason

Evaluation of an individual's qualifications and performance is an integral part of entering and progressing through the ranks of most organizations. Yet, there are indications…

Abstract

Evaluation of an individual's qualifications and performance is an integral part of entering and progressing through the ranks of most organizations. Yet, there are indications that women in management are hampered by sex bias in evaluation situations (e.g., Heilman, 1984; Schein, 1973; Terborg, & Ilgen, 1975; Walsh, Weinberg, and Fairfield, 1987). Therefore, sex bias may be adversely affecting the personnel decision‐making processes and procedures that are often critical for establishing and maintaining a career in management.

Details

Equal Opportunities International, vol. 10 no. 3/4
Type: Research Article
ISSN: 0261-0159

Article
Publication date: 4 March 2014

Raja Zuraidah Raja Mohd Rasi, Amir Abdekhodaee and Romesh Nagarajah

The purpose of this paper is to investigate key causal linkages of proactive environmental practices of small and medium enterprises (SMEs). Specifically, this paper studies the…

1598

Abstract

Purpose

The purpose of this paper is to investigate key causal linkages of proactive environmental practices of small and medium enterprises (SMEs). Specifically, this paper studies the ways that the interactions between different stakeholders such as suppliers and customers could intensify the widespread diffusion and implementation of green technologies. Understanding these linkages provide an opportunity to develop a framework that integrates stakeholders’ involvement, environmental practices and environmental/operational performances.

Design/methodology/approach

This paper adopts the quantitative methodology. It uses the survey data collected from 232 Malaysian SMEs. The structural equation modelling (SEM) via AMOS 19 was employed to test the hypotheses.

Findings

The empirical results suggest that decisions on environmental practices are influenced significantly by interactions between stakeholders but notably in different ways. While customers and employees involvements are targeted at process based changes, senior managers are interested in internal management improvements. Suppliers’ interactions, on the other hand, influence SMEs to improve on operations for product and process based changes at the same time. Interestingly, we did not observe any significant achievement on government partnership programmes aimed at improving SMEs’ environmental practices.

Originality/value

The finding in this paper adds to the literature on corporate environmental practices (CEPs), by applying two stages SEM analysis to a survey data for a single industry (electronic and electric industry). The gap of the mainstream CEP literature is bridged by focusing on different types of CEP, namely, internal management systems, process-based changes and product-based changes.

Details

Management of Environmental Quality: An International Journal, vol. 25 no. 2
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 20 September 2022

Ach Maulidi, Nanang Shonhadji, Fachruzzaman, Rida Perwita Sari, Dian Anita Nuswantara and Rindang Widuri

The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new…

Abstract

Purpose

The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new theoretical and empirical evidence on whether firms with more female CFOs are more (less) likely to engage in financial reporting fraud.

Design/methodology/approach

This study is based on a sample of US-listed firms from 2011 to 2021. The authors speculate that female CFOs play a weaker role in the occurrences of financial reporting fraud. So, firms with a proportional number of female CFOs should be less likely to commit financial reporting fraud.

Findings

The data provide support for the predictions of this study. This study suggests a negative and significant association between the dummy variables for female CFOs and the occurrences of financial reporting fraud. The authors find that this association is contingent on governance mechanisms [e.g. ownership structure, politically connected CEOs and firms' conditions that do (or do not) invest in a gender-diverse board].

Originality/value

This study offers different perspectives on the impact of female CFOs on the occurrences of financial reporting fraud. The results of this study are distinguishable from prior studies. This study moves the analytical focus from the macro level (gender diversity or female corporate leaders) to the micro level (female CFOs) to understand firms' propensity to commit financial reporting fraud. Additionally, this study is based on factual financial reporting fraud cases, considering the US firms' fraud characteristics.

Details

Journal of Financial Crime, vol. 30 no. 5
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 March 1985

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…

2574

Abstract

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Details

International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

Article
Publication date: 1 January 1983

R.G.B. Fyffe

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and…

11005

Abstract

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.

Details

International Journal of Sociology and Social Policy, vol. 3 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 1 January 2006

Elia Marzal

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of…

3593

Abstract

Purpose

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.

Design/methodology/approach

One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.

Findings

The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.

Originality/value

The research contributes to a better understanding of the different legal orders analysed.

Details

Managerial Law, vol. 48 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

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