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1 – 10 of 631Sara Moggi, Glen Lehman and Alessandra Pagani
This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and…
Abstract
Purpose
This paper aims to critically analyse the transposition implications of Union Directive 2014/95. This Directive identified the need to raise the transparency of the social and environmental information provided by the undertakings to a similarly high level across all Member States.
Design/methodology/approach
The paper considers how the European Member States of the European Union (EU) have transposed Directive 2014/95 into their regulations. The focus is on the juridification of social accounting in the pursuit of creating an overlapping consensus through Habermas’s concept of internal colonisation. The paper uses qualitative content analysis to scrutinise the national laws that transpose Directive 2014/95, discussing both what has been accomplished and what can be achieved by the release of future legislative provisions.
Findings
Despite the aim of Directive 2014/95 to create a common language for disclosing non-financial information, this study shows an implementation gap among and between Member States and an inconsistent picture of the employment of this Directive. Its implementation in the 28 European countries was considered a process of colonisation in implementing Union directives among European undertakings. However, the implementation process, which exemplifies Habermas’s juridification, has failed due to the lack of balance between moral discourse and actions.
Originality/value
This paper contributes to the ongoing debates concerning the implementation of mandatory disclosure of environmental and social information in the EU Member States, promoting new directions for the EU’s democratic laws on social accounting. In addition, it offers an example of how internal colonisation only catalyses effects when moral laws are legitimised through the provision of procedures.
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The aim of this theoretical and conceptual research paper is to give a definition of the concept of corporate citizenship, which together with business ethics and stakeholder…
Abstract
Purpose
The aim of this theoretical and conceptual research paper is to give a definition of the concept of corporate citizenship, which together with business ethics and stakeholder management function as foundation of a vision of the UN Sustainable Development Goals (SDGs) for financial institutions and capital markets.
Design/methodology/approach
This paper is based on a conceptual methodology which analyzes the main aspects of corporate citizenship with regard stakeholder management and the UN SDGs. In particular there is focus on stakeholder justice, integrity and fairness with regard to stakeholder responsibility at capital markets.
Findings
This paper suggests that concepts of corporate citizenship, business ethics, stakeholder justice, integrity and fairness, as well as stakeholder responsibility must be conceived as the basis for an acceptable vision of sustainable development at capital markets.
Research limitations/implications
This paper is a theoretical paper so the paper is limited to the presentation of major concepts from the point of view of business ethics, stakeholder management and SDGs. This is a framework that needs to be developed in specific research and investment practice at capital markets.
Practical implications
This paper provides the basis for developing a good vision of SDGs in financial institutions and capital markets and it demonstrates that the SDGs must be developed as the foundation of ethics of investments and capital markets.
Social implications
With suggestions of visions of corporate citizenship, business ethics and stakeholder management this paper situates the firm in a social context as a social actor in the context of sustainable development. The business firm is therefore integrated in society and there is a close connection between business and society which needs to be developed in codes and values of ethics of financial institutions capital markets.
Originality/value
The originality and value of this paper is a conceptual formulation of the relation between the concepts of corporate citizenship, business ethics, stakeholder management and SDGs in financial markets. With this the paper refers to earlier research and summarizes concepts from this in a short synthesis.
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Mike Brookbanks and Glenn Parry
This paper examines the impact of a blockchain platform on the role and importance of trust in established buyer-supplier relationships.
Abstract
Purpose
This paper examines the impact of a blockchain platform on the role and importance of trust in established buyer-supplier relationships.
Design/methodology/approach
A literature review provides insight into trust development in supply chains. Research uses a case study of two wine supply chains: the producers, importers, logistics companies and UK Government agencies. Semi-structured interviews determine how trust and trustworthiness develop in buyer-supplier relationships and the impact of a blockchain-based technology proof of concept on supply chain trust.
Findings
A blockchain-based platform introduces common trusted data, reducing data duplication and improving supply chain visibility. The platform supports trust building between parties but does not replace the requirements for organisations to establish a position of trust. Contrary to literature claims for blockchain trustless disintermediation, new intermediaries are introduced who need to be trusted.
Research limitations/implications
The case study presents challenges specific to UK customs borders, and research needs to be repeated in different contexts to establish if findings are generalisable.
Practical implications
A blockchain-based platform can improve supply chain efficiency and trust development but does not remove the need for trust and trust-building processes. Blockchain platform providers need to build a position of trust with all participants.
Originality/value
Case study research shows how blockchain facilitates but does not remove trust, trustworthiness and trust relationships in established supply chains. The reduction in information asymmetry and improved supply chain visibility provided by blockchain does not change the importance of trust in established buyer-supplier relationships or the trust-based policy of the UK Government at the customs border.
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Andrew Thomas, Casey Piquette and David McMaster
Whilst English remains the language of global commerce, the role and outcomes of English language provision in English-medium higher education institutions in the Arab Gulf…
Abstract
Whilst English remains the language of global commerce, the role and outcomes of English language provision in English-medium higher education institutions in the Arab Gulf countries remains central to any discussion on graduate profile and the employability of graduates in the global marketplace. This paper describes the findings of research into English workplace communication skills amongst a sample of Bahrain employers and students at Bahrain Polytechnic. Using a mixed methods approach, data was gathered through telephone interviews, student workplace simulations and employer focus groups. Findings show that generic employability skills, channelled through English as a second or additional language, are highly valued by Bahrain’s employers. In particular, students need to market themselves as confident, knowledgeable individuals during the recruitment process and after recruitment, continuing to operate successfully in the sociolinguistic culture of their company. Consequently, it is concluded that English language training in higher education programmes needs to move from purely linguistic and degree-related content areas to a broader remit of English for communication purposes that covers both specialised discourse fields and broader generic employability skills and competencies.
The purpose of this paper is to examine the impacts of fiscal policy, namely, net tax and government expenditure on national saving and its nonlinearity. The author first…
Abstract
Purpose
The purpose of this paper is to examine the impacts of fiscal policy, namely, net tax and government expenditure on national saving and its nonlinearity. The author first investigates whether the impacts of fiscal policy on national saving have changed after the global financial crisis of 2008. Then, the author tests the nonlinearity of the relationship by taking account of the economic cycle, namely, economic expansion (boom) and economic recession (bust).
Design/methodology/approach
The empirical model bases on a reduced-form equation with national saving as a dependent variable, lagged value of national saving, output gap and fiscal policy as independent variables. The two-step system GMM approach was employed to estimate the empirical model, using a panel of 23 emerging Asian economies in the period of 1990-2015.
Findings
The empirical results show that tax policy and expenditure policy follow the predictions of the overlapping generation model with finite horizon and the Keynesian view. The nonlinearity of fiscal policy is twofold. The conduct of fiscal policy in the period after 2008 seems effective, while the effect is insignificant in the period before 2008. Likewise, fiscal policy tends to have more significant effects in bust cycle. The effect of tax policy is increased during recession, while the effect of government spending is more pronounced during economic downturn.
Originality/value
The contributions of this paper are twofold. First, it is shown that fiscal policies in the region had more impacts on national saving after the global financial crisis of 2008. Second, the research confirms nonlinear impact of fiscal policy on saving behavior during economic recession and economic boom.
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Jacqueline Kindell, Karen Sage and Madeline Cruice
The purpose of this paper is to gain consensus regarding the clinical priorities and tasks required in supporting communication needs in those living with semantic dementia and…
Abstract
Purpose
The purpose of this paper is to gain consensus regarding the clinical priorities and tasks required in supporting communication needs in those living with semantic dementia and their families, by specialist speech and language therapists (SLTs), working in clinical practice within dementia care settings in the UK.
Design/methodology/approach
A nominal group technique was used, followed by further exploration and refinement of issues using a modified Delphi technique with a group of six SLTs who specialised in dementia care and who had experience of working with individuals with semantic dementia and their families.
Findings
The findings in the study demonstrate a broader scope of practice than is evident within the research literature with this client group. Therapists identified a range of psychosocial issues for both the person with semantic dementia and their family, in particular finding ways to support activity and participation in conversation and explore barriers and facilitators within the communication environment.
Originality/value
This represents the first study to explore everyday practice in this rarer dementia and the information gathered here will be of use to a variety of health and social care professions interested in supporting those with semantic dementia and their families.
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Building a large trading bloc tends to produce substantial economic gains, while minimizing economic losses from overlapping FTAs. East Asia has tried to generate the impetus for…
Abstract
Building a large trading bloc tends to produce substantial economic gains, while minimizing economic losses from overlapping FTAs. East Asia has tried to generate the impetus for promoting region-wide trading blocs, but most of those blocs have been overlapped and multilayered. This paper reviews the evolution of East Asian regionalism from the APEC FTA under the 1994 Bogor Goal to recent RCEP promoted in 2013. This paper underlines that the continued expansion of multilayered trading blocs in East Asia works as a serious obstacle to regional economic integration, rather than exploring the realization of a region-wide trading bloc.
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