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Open Access
Article
Publication date: 15 February 2024

Makutla Gibson Mojapelo

The purpose of this study was to investigate a framework for the implementation of freedom of information (FOI) legislation in South Africa, against Article 19’s nine principles…

Abstract

Purpose

The purpose of this study was to investigate a framework for the implementation of freedom of information (FOI) legislation in South Africa, against Article 19’s nine principles of FOI legislation.

Design/methodology/approach

This qualitative study used semi-structured interviews to collect data from six experts selected by means of the snowball sampling technique and content analysis. The study used a modified Delphi design consisting of two rounds of interviews.

Findings

The results showed that little effort is made by government officials to demonstrate commitment to the implementation of FOI legislation.

Practical implications

The passing of FOI is expected to reduce corruption, increase public participation, reduce the level of secrecy and increase transparency and openness. This is not the case as the implementation of this socioeconomic right in South Africa is faced by numerous challenges, such as a lack of political will, secrecy laws providing for the opposite of what the FOI legislation seeks to achieve, poor legislative interpretation and a lack of clear policies. The study proposes a framework aimed at addressing these challenges.

Originality/value

The study provides a framework for the implementation of FOI legislation. The framework was developed under the guidance of Article 19 principles of freedom of information legislation.

Details

Information Discovery and Delivery, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-6247

Keywords

Open Access
Article
Publication date: 14 March 2023

Ouma Malatji and Ngoako Solomon Marutha

This study aims to investigate a framework for implementation of legislative framework governing records management throughout the life cycle in the Limpopo provincial government…

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Abstract

Purpose

This study aims to investigate a framework for implementation of legislative framework governing records management throughout the life cycle in the Limpopo provincial government of South Africa.

Design/methodology/approach

This quantitative multi-method study used a semi-structured questionnaire, document analysis and interviews to collect data. The dominant approach was quantitative, with some support from limited qualitative data, which served to clarify the statistical data. No sampling method was applied, as the study targeted the entire population of 135 records management participants from the provincial departments with the questionnaire, while nine participants from provincial archives participated in interviews.

Findings

The study revealed that the role of the provincial archives in enforcing compliance with legislative frameworks for the proper management of records was always disrupted by a lack of key resources such as staffing, for inspecting and training records-creating departments and working resources at the departmental levels.

Research limitations/implications

The findings will contribute to the field in respect of future studies into compliance with records management legislation, and the proposed framework may be applied as a theoretical basis for, or part of, a conceptual framework.

Practical implications

The study will serve as a resource or benchmark for archivists and records management professionals in the industry, as they count amongst the policymakers who find ways of monitoring, evaluating and enforcing compliance with the legislation governing proper records management.

Social implications

The proper implementation of recommendations from this study will lead to significant improvements in the management of records with enduring value, allowing them to finally be transferred to an archival repository to serve the public interest as heritage, national memory, or resources for researchers and authors, amongst others.

Originality/value

The study proposes a framework for implementation of legislation governing records management with greater ease in the Limpopo provincial government of South Africa.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 4 April 2019

Jianwei Zhang, Xiaoyi Jiang and Xiaobin Pan

Legislation plays an essential role in addressing climate change in China. However, many barriers to formulating national legislation to address climate change have so far…

3115

Abstract

Purpose

Legislation plays an essential role in addressing climate change in China. However, many barriers to formulating national legislation to address climate change have so far prevented its enactment. The bottom-up approach adopted in the international climate regime sets a good example. Accordingly, the purpose of this paper is to discuss the regional legislation to address climate change in China through exploring the following two questions: whether it is necessary to enact climate change legislation at regional level first and whether it is feasible to develop such regional legislation in the absence of national climate change law.

Design/methodology/approach

This paper analyses the necessity and feasibility of regional legislation to address climate change. Section 2 introduces the current legislative framework on climate change in China. Section 3 investigates whether it is better to push the legislative agenda at regional, rather than national level. Section 4 analyses the feasibility of establishing regional legislative systems. Section 5 explores the key issues in formulating and promoting regional legislation.

Findings

This paper concludes that it is necessary and feasible to pilot regional legislation before enacting national legislation. Under these circumstances, local governments can take the initiative to begin formulating regional legislation.

Originality/value

Addressing climate change needs immediate action and effective measures. It is, thus, necessary to reconsider the approach that China should adopt when developing legislation on climate change. This paper contributes to broadening current knowledge of regional climate change legislation in China.

Details

International Journal of Climate Change Strategies and Management, vol. 11 no. 4
Type: Research Article
ISSN: 1756-8692

Keywords

Open Access
Article
Publication date: 25 May 2023

Amanda Phelan

The purpose of this paper is to critically review the context of adult protection in Ireland with a focus on older people. The paper traces advances and current limitations in…

1444

Abstract

Purpose

The purpose of this paper is to critically review the context of adult protection in Ireland with a focus on older people. The paper traces advances and current limitations in policy, regulation, practice and legislation.

Design/methodology/approach

A review of historical and current contexts in adult safeguarding in Ireland is presented with consideration of key public reviews and commentaries related to care provision, governance and the legislative status of adults at risk.

Findings

While Ireland’s journey to provide adult safeguarding responses for older people has progressed since 2002, there remain many gaps. Further work needs to be addressed urgently to enable a comprehensive alignment of fit-for-purpose, responsive legislation, practice and policy to meet the complex and diverse needs of an increasing ageing population who may require safeguarding support. This includes fostering robust inter-sectorial collaboration, safeguarding legislation and cultural change related to human rights approaches.

Research limitations/implications

The paper is a discussion on the context of adults safeguarding in relation to practice, policy and legislation.

Practical implications

Identifies the need for significant reform in the Irish system of health service. Argues for an overarching, inter-sectorial approach to addressing adult safeguarding, which focuses on prevention as well as early intervention.

Originality/value

The paper offers a review of the current diverse elements comprising current adult safeguarding and older people in Ireland and integrates legislative, regulatory, policy and practice realities. Challenges are illustrated within the context of reactive rather than proactive safeguarding agendas which are linked to public scandals and debates. The paper argues for a more integrated and robust inter-sectorial approach to safeguarding underpinned by adult safeguarding legislation and an overarching governance structure.

Details

The Journal of Adult Protection, vol. 25 no. 3
Type: Research Article
ISSN: 1466-8203

Keywords

Open Access
Article
Publication date: 28 July 2023

Makutla Mojapelo

Democratic countries all over the world are embarking on initiatives to empower citizens through public participation. One of the tools used by countries to promote public…

Abstract

Purpose

Democratic countries all over the world are embarking on initiatives to empower citizens through public participation. One of the tools used by countries to promote public participation is the enactment and implementation of freedom of information (FOI) legislation, as it is the case with South Africa and Zimbabwe. Despite having legislation reaffirming the need for people’s right to know, practices in South Africa and Zimbabwe indicate the opposite. The purpose of this study is to explore FOI models in South Africa and Zimbabwe, with a view to recommend ways in which people’s right to know can be promoted.

Design/methodology/approach

This qualitative study used interviews to collect the data from 12 FOI experts in South Africa and Zimbabwe, who were selected through the snowball sampling technique. Data collected through interviews were supplemented by the data collected through document analysis.

Findings

The study concluded that the key role players need to make efforts to ensure that the right to know, which is associated with FOI, is being realised in both countries. FOI legislation, in both countries, is imprecise and needs to be revised to ensure effective implementation.

Originality/value

The study demonstrates that FOI is a necessary tool for people to be involved in decision-making in government. People’s rights to know can be achieved by successfully implementing FOI legislation.

Details

Records Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0956-5698

Keywords

Open Access
Book part
Publication date: 4 June 2021

Seonaid Stevenson-McCabe and Sarai Chisala-Tempelhoff

Technology-facilitated violence and abuse including image-based sexual abuse (IBSA) is a phenomenon affecting women and girls around the world. Abusers misuse technology to attack…

Abstract

Technology-facilitated violence and abuse including image-based sexual abuse (IBSA) is a phenomenon affecting women and girls around the world. Abusers misuse technology to attack victims and threaten their safety, privacy, and dignity. This abuse is gendered and a form of domestic and sexual violence. In this article, the authors compare criminal law approaches to tackling IBSA in Scotland and Malawi. We critically analyze the legislative landscape in both countries, with a view to assessing the potential for victims to seek and obtain redress for IBSA. We assess the role criminal law has to play in each jurisdiction while acknowledging the limits of criminal law alone in terms of providing redress.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

Keywords

Open Access
Article
Publication date: 3 November 2022

Maria Aluchna, Maria Roszkowska-Menkes and Bogumił Kamiński

Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has…

7156

Abstract

Purpose

Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has been growing exponentially over the last two decades, their quality and effectiveness in managing environmental, social and governance (ESG) performance have been questioned. Addressing these concerns, several jurisdictions, including EU Member States, introduced mandatory NFR regimes. However, the evidence on whether such regulation truly translates into enhanced ESG performance remains scarce. This paper aims to fill this gap in the literature by investigating the impact of the EU’s Directive 2014/95/EU (Non-financial Reporting Directive, NFRD) on the ESG scores of Polish companies.

Design/methodology/approach

Drawing upon institutional and strategic perspectives on legitimacy theory, the authors test the relationship between the introduction of the NFRD and the ESG scores derived from the Refinitiv database, using a sample of all those companies listed on the Warsaw Stock Exchange whose disclosure allows for measuring ESG performance (yielding 171 firm-year observations from 43 companies).

Findings

This study’s findings show an improvement of ESG performance following the introduction of the NFRD. The difference-in-differences approach indicates that the improvement is larger for companies that are subject to the legislation when it comes to overall ESG performance, particularly for environmental and social performance. Nonetheless, to the best of the authors’ knowledge, no significant effect is found for performance in the governance dimension.

Originality/value

This study investigates the role of transnational mandatory reporting regulation in the first years of its enactment. The evidence offers insights into the effects of disclosure legislation in the context of an underdeveloped institutional environment.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 9 December 2022

Jacqui-Lyn McIntyre, Duane Aslett and Nico Buitendag

This paper aims to focus on the use of unexplained wealth orders (UWOs) in South Africa as a civil method to act upon lifestyle audit results that have indicated wealth from…

1534

Abstract

Purpose

This paper aims to focus on the use of unexplained wealth orders (UWOs) in South Africa as a civil method to act upon lifestyle audit results that have indicated wealth from unknown, possibly unlawful, sources.

Design/methodology/approach

This paper applied a comparative methodology. Legislation and the application of UWOs in Ireland, the UK and Australia were compared with the situation in South Africa.

Findings

It is proposed that South Africa includes UWO legislation within its Prevention of Organised Crime Act or be established as a separate piece of legislation. Also, South Africa should follow both the civil and criminal route to target the proceeds of crime.

Originality/value

Corruption in South Africa is rampant and, without the necessary legislation, impossible to fight. For these purposes, this paper proposes measures to be used from a civil forfeiture perspective.

Details

Journal of Money Laundering Control, vol. 26 no. 7
Type: Research Article
ISSN: 1368-5201

Keywords

Open Access
Article
Publication date: 24 April 2018

Amy DeLorenzo, Kate Parizeau and Mike von Massow

Ontario’s Ministry of Environment and Climate Change seeks to legislate diverse waste streams (including food waste) by implementing Bill 151, known colloquially as the Waste Free…

4733

Abstract

Purpose

Ontario’s Ministry of Environment and Climate Change seeks to legislate diverse waste streams (including food waste) by implementing Bill 151, known colloquially as the Waste Free Ontario Act. The purpose of this study is to investigate how stakeholders in Ontario’s food and waste systems perceive the prospective legislation.

Design/methodology/approach

The paper is based on interviews with stakeholders across the food value chain in Ontario, as well as an analysis of legislation and related documents.

Findings

The paper argues that Bill 151 represents the Province’s commitment to an ecological modernization paradigm. This research uncovers the lines of tension that may exist in the implementation of food waste policy. These lines of tension represent stakeholders’ ideological perspectives on food waste, including whether it signals an efficient or inefficient economy, whether legislation should prioritize economic or environmental goals and whether it is more appropriate for legislation to incentivize desired food waste treatments or penalize/prohibit undesired activities.

Originality/value

The analysis reveals potential allies in the regulatory process, likely points of contention and areas where greater consensus may be forged, depending on government efforts to reframe the issues at stake.

Details

Society and Business Review, vol. 14 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Open Access
Article
Publication date: 13 June 2018

Timóteo Zagonel, Paulo Renato Soares Terra and Diogo Favero Pasuch

This study aims to analyze the influence of taxes and corporate governance on the dividend policy of Brazilian companies.

4975

Abstract

Purpose

This study aims to analyze the influence of taxes and corporate governance on the dividend policy of Brazilian companies.

Design/methodology/approach

The authors identify the changes of the tax legislation in Brazil in the period 1986-2011 and check their effect on corporate dividend policies for preferred and common shares. The authors use panel data Probit and Tobit estimation to verify the probability of companies to pay dividends under different tax regimes. The final sample comprises 672 companies, 1,159 traded stocks and 30,134 observations

Findings

The authors’ results suggest that changes in the tax legislation have a significant influence on dividend payments. Also, firms do not follow target payout ratios, but dividends are moderately dependent on past payments. Dividend payouts are affected by stock voting rights, privatization and dividend deductibility. Changes in regulation that reduce the agency problems among shareholders affect positively payout ratios.

Practical implications

For managers, maximizing shareholders’ value requires taking into account the consequences of the taxation when designing financial policies for the firm. For investors, stock portfolio selection should take into account payout behavior and how changes in dividend taxation affect stocks’ value. For policymakers, the effects of changes in the tax code on corporate behavior are of utmost importance to stimulate private investment and economic growth.

Originality/value

There are several tax law changes in Brazil within the period analyzed, creating a good opportunity to study the effect of taxation on dividend policy and its dynamics over time.

Details

RAUSP Management Journal, vol. 53 no. 3
Type: Research Article
ISSN: 2531-0488

Keywords

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