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1 – 10 of over 1000Luca Menicacci and Lorenzo Simoni
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…
Abstract
Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.
Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.
Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.
Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.
Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.
Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
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Thiago Duarte Pimentel, Mariana Pereira Chaves Pimentel, Marcela Costa Bifano de Oliveira and Dominic Lapointe
This chapter aims to analyse how tourism has oscillated from a wicked problem and a geopolitical strategy tool in Brazilian federal tourism public tourism policies (PTP) over the…
Abstract
This chapter aims to analyse how tourism has oscillated from a wicked problem and a geopolitical strategy tool in Brazilian federal tourism public tourism policies (PTP) over the past century (spanning from 1921 to 2022). Recently tourism has garnered significant relevance, emerging as an alternative avenue for development within the constraints and resource limitations faced by the National States. The empirical study collected secondary data from the government official press, encompassing records from the Senate, the House of Representatives, as well as the executive and judiciary branches. Considering this timeframe, a corpus comprising more than 31,000 documents TNAs (‘Tourism Normative Acts’) was meticulously gathered and systematically analysed. Our analytical framework integrates classical geopolitics, with a primary focus on State actors and the nation-building process, and the public policy approach, which is focussed on the degrees of wickedness. Our findings show that (a) the number of international tourists as well as the number of NAT have increased in a considerable way recently, but we cannot directly connect both; (b) three are the periods (1970–1980, 1990–2000, and 2002–2016) in which we can see a tourism geopolitical strategy has been more explicitly and effectively mobilized, and it is not necessarily reflected in the number of NAT, but in the actions generated in each period; and (c) the wicked degree of the tourism policies seem to be reduced according to the more explicit geopolitical strategy is. Despite, the importance tourism has reached, the support system underpinning this endeavour remains deficient, notably in terms of material and financial resources essential for its efficacious execution.
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Mehroosh Tak, Kirsty Blair and João Gabriel Oliveira Marques
High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was…
Abstract
Purpose
High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was debated intensely in media, with discussions on how and who should fix the food system.
Design/methodology/approach
Using a mixed methods approach, the authors conduct framing analysis on traditional media and sentiment analysis of twitter reactions to the NFS to identify frames used to shape food system policy interventions.
Findings
The study finds evidence that the media coverage of the NFS often utilised the tropes of “culture wars” shaping the debate of who is responsible to fix the food system – the government, the public or the industry. NFS recommendations were portrayed as issues of free choice to shift the debate away from government action correcting for market failure. In contrast, the industry was showcased as equipped to intervene on its own accord. Dietary recommendations made by the NFS were depicted as hurting the poor, painting a picture of helplessness and loss of control, while their voices were omitted and not represented in traditional media.
Social implications
British media’s alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system. Media firms should move beyond tropes of culture wars to discuss interventions that reform the structural causes of the UK’s broken food systems.
Originality/value
As traditional media coverage struggles to capture the diversity of public perception; the authors supplement framing analysis with sentiment analysis of Twitter data. To the best of our knowledge, no such media (and social media) analysis of the NFS has been conducted. The paper is also original as it extends our understanding of how media alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system.
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This article explores how Norwegian public libraries negotiate neutrality and activism in response to national policy implementing the United Nations (UN) goals for sustainable…
Abstract
Purpose
This article explores how Norwegian public libraries negotiate neutrality and activism in response to national policy implementing the United Nations (UN) goals for sustainable development.
Design/methodology/approach
Informed by the ongoing academic debate on library neutrality and activism, this article presents an analysis of 30 qualitative interviews with librarians and directors in four public libraries. Through comparative case study design, the analysis explores the negotiations of neutrality and activism in the organisational response to the sustainable development goals (SDGs), in public events connected with environmental sustainability and in the engagement of librarians with various higher education backgrounds and competencies.
Findings
The neutrality of Norwegian public libraries is tied to the libraries’ function as a social meeting place and arena for public debate. While the agenda for sustainable development is perceived as neutral by many of the interview participants, there are ongoing negotiations on how politically charged initiatives should be and whether public conversations on environmental and climate issues need to represent a balance of opinions. The case libraries have developed different strategies, and while non-traditional collections and events centred on sustainability may provide a middle ground, the negotiations of neutrality and activism are influenced both by competencies and personal engagement.
Originality/value
This article shows how neutrality is negotiated in public libraries, with the strategies to build a sustainable society through both conventional means and activism.
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Sophie Giordano-Spring, Carlos Larrinaga and Géraldine Rivière-Giordano
Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related…
Abstract
Purpose
Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.
Design/methodology/approach
This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.
Findings
Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.
Originality/value
The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.
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Suhaiza Ismail, Norsyahida Mokhtar and Hawa Ahmad
This paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement…
Abstract
Purpose
This paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement digital audit.
Design/methodology/approach
This study used an online questionnaire survey that was administered to a population of 124 internal auditors of the AGD, Malaysia. The readiness was measured in two ways: change commitment (CCOM) and change efficacy (CEFF), whereas the predictors of readiness encompass three factors: change valence, task knowledge and task availability. A partial least squares modelling using the SmartPLS 4 version was used to test the hypotheses.
Findings
The results reveal that change valence, task knowledge and task availability are positively significant factors influencing the CCOM of the AGD to implement digital audit. However, change valence is the only factor influencing CEFF.
Originality/value
This study offers useful empirical evidence on determinants of readiness to implement digital audit among internal auditors in the public sector, which is crucial towards supporting the Malaysian Government’s digital transformation agenda.
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Carmine Bianchi and Noemi Grippi
This paper aims to illustrate how service ecosystem governance may provide a suitable ground to pursue holistic resilience to “wicked” socio-economic and ecological problems, for…
Abstract
Purpose
This paper aims to illustrate how service ecosystem governance may provide a suitable ground to pursue holistic resilience to “wicked” socio-economic and ecological problems, for enhancing “place-based” sustainable performance outcomes through an organizational, interorganizational and context setting.
Design/methodology/approach
This work suggests the use of “place-based” collaborative ecosystem platforms driven by a dynamic performance governance approach as a setting where facilitated performance dialogue is carried out among networked stakeholders. This fosters a holistic view of performance sustainability where intangibles, inertial, cultural and behavioral factors play a key role in policy analysis.
Findings
The paper illustrates how different research streams framing stakeholder relationships under a business, hybrid organization and public sector perspective converge toward the “service ecosystem” construct, as a common field for sustainable “place-based” value creation. This performance governance perspective frames accountability for achieving sustainable outcomes through interconnected viewpoints, i.e. (1) time (short vs long-term), (2) subject (single organization, “theme-focused” service ecosystem and “place-based” service ecosystem) and (3) field (socio-economic, cultural and ecological).
Originality/value
This work has an interdisciplinary track. It recommends feedback and “stock-and-flow” modeling to enhance framing counterintuitive patterns of behavior of dynamic complex socio-economic, cultural and ecological subsystems within “place-based” collaborative ecosystem platforms. Combining an inside-out with an outside-in view triggers sustainable outcome-based dynamic performance governance through an organizational, interorganizational and context setting.
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Isaac Akomea-Frimpong, Xiaohua Jin and Robert Osei-Kyei
Among the topmost challenges, limiting the transformation of conventional public–private partnership (PPP) projects to meet net-zero targets is financial risk. This challenge is…
Abstract
Purpose
Among the topmost challenges, limiting the transformation of conventional public–private partnership (PPP) projects to meet net-zero targets is financial risk. This challenge is more prevalent in PPP projects in developing economies like Ghana, where financial investments have dwindled due to the recent COVID-19 recession. This paper aims to assess the key financial challenges in transitioning to net-zero PPP projects in Ghana.
Design/methodology/approach
The research method process was set as follows. First, a review of the literature to identify the major financial risks from journal articles, project reports and documents was undertaken, followed by questionnaire development and collection of data. Finally, the analysis of 134 questionnaire data was examined with the fuzzy synthetic evaluation.
Findings
The results indicate that the following financial challenges could hinder the transition to net-zero PPP projects in the country: increasing borrowing charges to build net-zero PPP projects due to the global covid-economic recession, poor project financial management, unstable local capital market and excessive labour, health and safety costs.
Research limitations/implications
Although, the study was conducted in Ghana, a country in the Sub-Saharan African region, the outcomes have significant impacts for similar developing countries in research investigations into the problem.
Practical implications
Assistance is provided in this study for PPP project practitioners in identifying the key financial challenges and possible strategies to mitigate them.
Originality/value
Towards net-zero sustainability, this study highlights the crucial financial barriers to overcome in the rapid transition to climate change and zero carbon solutions in PPP projects.
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