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Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 April 2024

Ramesh Chandra Das and Munjeti Benudhar Naidu

This study aims to comprehensively analyse the implementation and effectiveness of corporate social responsibility (CSR) policies within the context of the Indian coal mining

Abstract

Purpose

This study aims to comprehensively analyse the implementation and effectiveness of corporate social responsibility (CSR) policies within the context of the Indian coal mining sector. Furthermore, it investigates the alignment between CSR initiatives and the unique challenges faced by the coal mining sector and examines the outcomes and impacts of these initiatives on the employees of the sector and their perspective on the situation.

Design/methodology/approach

This study adopts a comprehensive qualitative research method, including a review of the literature, case studies and stakeholder interviews. This study seeks to deconstruct the application of CSR policies.

Findings

The analysis developed a deeper understanding of the complexities surrounding CSR policies in the Indian coal mining sector, offering insights into strategies for enhancing the effectiveness and relevance of these initiatives while fostering sustainable development.

Practical implications

This study reveals a rich tapestry of theoretical implications and how they connect to important organisational and societal paradigms. The results of this qualitative analysis can work as a foundation for creating scales to measure the level of efficiency of CSR policies implemented by different companies. Furthermore, this study goes beyond theoretical knowledge and gives companies, regulators and communities information they can use. By looking at how CSR policies work in the real world, a road map for responsible resource extraction and community growth can be made.

Originality/value

The findings are unique in exploring the CSR initiatives and the unique challenges faced by the coal mining sector. This study offers insight on the employees of the sector and their perspectives on the situation and delves into the multifaceted dimensions of CSR practices.

Details

Social Responsibility Journal, vol. 20 no. 7
Type: Research Article
ISSN: 1747-1117

Keywords

Book part
Publication date: 8 June 2011

Stefan Strohmeier and Franca Piazza

Numerous research questions in e-HRM research are directly related to the usage of diverse information systems by HR professionals, line managers, employees, and/or applicants…

Abstract

Numerous research questions in e-HRM research are directly related to the usage of diverse information systems by HR professionals, line managers, employees, and/or applicants. Since they are regularly based on Internet technologies, information systems in e-HRM automatically store detailed usage data in log files of web servers. Subsumed as “web mining,” such data are frequently used as inputs for innovative data analysis in e-commerce practice. Though also promising in empirical e-HRM research, web mining is neither discussed nor applied in this area at present. Our chapter therefore aims at a methodological evaluation of web mining as an e-HRM research approach. After introducing web mining as a possible approach in e-HRM research, we examine its applicability by discussing available data, feasible methods, coverable topics, and confirmable privacy. Subsequently, we classify the approach methodologically by examining major issues. Our evaluation reveals that “web mining” constitutes a promising additional research approach that enables research to answer numerous relevant questions related to the actual usage of information systems in e-HRM.

Details

Electronic HRM in Theory and Practice
Type: Book
ISBN: 978-0-85724-974-6

Book part
Publication date: 15 May 2023

Birol Yıldız and Şafak Ağdeniz

Purpose: The main aim of the study is to provide a tool for non-financial information in decision-making. We analysed the non-financial data in the annual reports in order to show…

Abstract

Purpose: The main aim of the study is to provide a tool for non-financial information in decision-making. We analysed the non-financial data in the annual reports in order to show the usage of this information in financial decision processes.

Need for the Study: Main financial reports such as balance sheets and income statements can be analysed by statistical methods. However, an expanded financial reporting framework needs new analysing methods due to unstructured and big data. The study offers a solution to the analysis problem that comes with non-financial reporting, which is an essential communication tool in corporate reporting.

Methodology: Text mining analysis of annual reports is conducted using software named R. To simplify the problem, we try to predict the companies’ corporate governance qualifications using text mining. K Nearest Neighbor, Naive Bayes and Decision Tree machine learning algorithms were used.

Findings: Our analysis illustrates that K Nearest Neighbor has classified the highest number of correct classifications by 85%, compared to 50% for the random walk. The empirical evidence suggests that text mining can be used by all stakeholders as a financial analysis method.

Practical Implications: Combining financial statement analyses with financial reporting analyses will decrease the information asymmetry between the company and stakeholders. So stakeholders can make more accurate decisions. Analysis of non-financial data with text mining will provide a decisive competitive advantage, especially for investors to make the right decisions. This method will lead to allocating scarce resources more effectively. Another contribution of the study is that stakeholders can predict the corporate governance qualification of the company from the annual reports even if it does not include in the Corporate Governance Index (CGI).

Details

Contemporary Studies of Risks in Emerging Technology, Part B
Type: Book
ISBN: 978-1-80455-567-5

Keywords

Book part
Publication date: 2 May 2013

Nicholas A. Bainton and Martha Macintyre

Purpose – This chapter analyzes landowner business development and economic sustainability in the context of large-scale mining in Papua New Guinea with a focus on the Lihir gold…

Abstract

Purpose – This chapter analyzes landowner business development and economic sustainability in the context of large-scale mining in Papua New Guinea with a focus on the Lihir gold mine. It pays particular attention to the social implications of success or failure of business development in mining contexts.Methodology/approach – This chapter is based upon ethnographic research and social impact monitoring studies conducted by the authors in Lihir between 1994 and 2012, as consultants and employees of the Lihir mining operation and as independent researchers. This chapter is also based upon broader research and consulting work undertaken by the authors at other mining locations throughout Papua New Guinea. The research is intended to explore the social changes generated by large-scale mining and related forms of business development, and the factors and strategies which constrain or enable landowners to get what they want from capitalism.Findings – Business development in resource extraction enclaves is structurally different from other nonresource development contexts and produces a more dependent and client-based approach to capitalism. In Lihir, research and ethnographic observations indicate that landowner business development is highly territorialized, which is captured by the landowner catch cry “My land, my work.” Ultimately, mining has provided significant economic opportunities for the local community, but these economic changes, especially through the distribution of mine-derived benefits and opportunities for business development, have involved processes that have divided people and entrenched inequalities.Practical implications – In Papua New Guinea, the close relationship between property ownership, landed interests, and capitalist engagement creates steep challenges for sustainable business development in resource enclaves. This research provides a strong foundation for exploring alternative strategies for economic development.Originality/value – Provides detailed insights into the social, economic, and political factors which influence sustainable business development in Papua New Guinean mining enclaves.

Details

Engaging with Capitalism: Cases from Oceania
Type: Book
ISBN: 978-1-78190-542-5

Keywords

Book part
Publication date: 7 July 2014

Ben Bradshaw and Caitlin McElroy

The chapter describes the phenomenon of company–community agreements in the mining sector, situates them relative to two veins of responsible investment activity, and assesses…

Abstract

Purpose

The chapter describes the phenomenon of company–community agreements in the mining sector, situates them relative to two veins of responsible investment activity, and assesses whether they might serve as a proxy for the “community relations” expectations of responsible investors.

Findings

Based on an evaluation of two recent company–community agreements and surveying of executives from mining firms that have signed agreements with Indigenous communities, it was found that: (1) though imperfect as a proxy for many of the “community relations” expectations of responsible investors, company–community agreements offer benefits and make provisions that exceed current expectations, especially with respect to the recognition of the right of Indigenous communities to offer their free, prior, and informed consent to mine developments; and (2) mining executives recognize the utility of agreement-making with communities, and are comfortable with such efforts being interpreted as recognition of the right of Indigenous communities to consent to development.

Social implications

The chapter serves to introduce responsible investors to the emergence of company–community agreements in the global mining sector, and calls upon them to advocate for their further use in order to reduce the riskiness of their investments, address social justice concerns, and assist communities to visualize and realize their goals.

Originality/value of chapter

For the first time, the growing phenomenon of company–community agreements in the mining sector is situated within responsible investment scholarship. Additionally, drawing on both logic and evidence, the chapter challenges the responsible investment community to rethink its approach to screening and engaging the mining sector in order to advance the interests of Indigenous communities.

Details

Socially Responsible Investment in the 21st Century: Does it Make a Difference for Society?
Type: Book
ISBN: 978-1-78350-467-1

Keywords

Book part
Publication date: 9 June 2016

Armine Ishkanian

This paper examines the introduction of neoliberal policies in the mining sector in Armenia and the civil society opposition to those policies and practices. While recognizing…

Abstract

This paper examines the introduction of neoliberal policies in the mining sector in Armenia and the civil society opposition to those policies and practices. While recognizing that neoliberal policies have global reach, the paper examines how neoliberal policies are locally translated, manifested, and resisted in Armenia and analyzes the factors that shape resistance to neoliberal policies. It argues that the anti-mining activists have created new subjectivities and spaces for activism where they resist and challenge neoliberal policies and practices in the mining sector as well as the heretofore accepted formal practices of civil society advocacy and engagement in policy processes. Although the anti-mining activists have not changed the way mining is practiced in Armenia, they have opened up debates around mining, and neoliberal policies more generally, and created new understandings and practices of civic activism and social mobilization in Armenia.

Details

Protest, Social Movements and Global Democracy Since 2011: New Perspectives
Type: Book
ISBN: 978-1-78635-027-5

Keywords

Book part
Publication date: 28 November 2017

Asanda Benya

In 1994 South Africa transitioned from apartheid — a system of racial segregation and oppression — to a democracy. After the transition, legislations which had prohibited women…

Abstract

In 1994 South Africa transitioned from apartheid — a system of racial segregation and oppression — to a democracy. After the transition, legislations which had prohibited women from working underground in mines were repealed and replaced by gender sensitive ones. These legislative changes were crucial in the entrance of women in mining, especially underground occupations. Yet, while legislative changes have taken effect women continue to feel like outsiders and invaders in mining. They face many challenges and their experiences at work continue to be mediated by their gender. While some argue that legislative changes in mining symbolise a shift towards a gender inclusive mining industry, this chapter demonstrates a gendered structural resistance to the inclusion of women and argues that more changes are required if mining is to be seen as gender sensitive and inclusive.

Details

Global Currents in Gender and Feminisms
Type: Book
ISBN: 978-1-78714-484-2

Keywords

Abstract

Details

Extractive Industries, Social Licensing and Corporate Social Responsibility
Type: Book
ISBN: 978-1-83549-127-0

Book part
Publication date: 18 April 2022

Kishore Kumar

Considering the dearth of industry-specific empirical research exploring sustainability reporting in the context of developing countries, this chapter aims to critically examine…

Abstract

Purpose

Considering the dearth of industry-specific empirical research exploring sustainability reporting in the context of developing countries, this chapter aims to critically examine the extent and the nature of sustainability information disclosure of environmentally polluting industries in India.

Methodology

Data are collected from business responsibility reports (BRRs), sustainability reports, Corporate Social Responsibility (CSR) reports and integrated reports of all 57 energy and mining companies included in NIFTY500 Index at National Stock Exchange of India for the year 2017–2018 and 2018–2019. Content analysis is used to examine the sustainability disclosure practices and one-way analysis of variance (ANOVA) statistical analysis is performed to test the difference across various dimensions of sustainability reporting of companies.

Findings

The results indicate low environmental reporting of the key indicators by energy and mining companies in India. It is found that state-owned companies have better social reporting practices against private sector companies. The findings also indicate that Global reporting initiative (GRI) based reporting have better sustainability disclosure practices and companies reporting based on BRR lack quantitative information disclosure.

Implications

The findings of the present chapter have several implications for policymakers, investors, regulators and management of these high environmental and social impact companies in India. The findings which coincide with the key areas of sustainability disclosure can be used for improving sustainability disclosure practices by the various stakeholders.

Originality

This is one of the first studies to investigate the nature and extent of sustainability performance disclosure of the companies from polluting industries in India. This chapter also contributes to the existing sustainability reporting literature by providing evidence on industry-specific disclosure in the context of a developing country.

11 – 20 of over 53000