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Open Access
Article
Publication date: 19 January 2024

Roosa Amanda Lambin and Milla Nyyssölä

Mainland Tanzania has seen two decades of significant social policy reforms and transformations in its social and economic structures, whilst the country continues to grapple with…

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Abstract

Purpose

Mainland Tanzania has seen two decades of significant social policy reforms and transformations in its social and economic structures, whilst the country continues to grapple with persisting gender inequalities. This article examines Tanzania's social policy developments from a gender perspective. The authors analyse the level, reach and quality of social policy delivery to working-age women across the areas of health policy, social protection and employment policy during 2000–2021.

Design/methodology/approach

The article draws on qualitative research deploying the scoping review method. The data consist of diverse secondary materials, including academic publications, government policy documents, relevant statistics and other types of “grey” literature.

Findings

Tanzania has made significant advancements in the legal frameworks around welfare provision and has instituted increasingly gender-responsive government policy plans. The health and social protection sectors, in particular, have witnessed the introduction of large-scale measures expanding social policy implementation. However, social policy delivery remains two-tiered, with differences in provisions for women in the formal and informal sectors.

Originality/value

Social policy delivery and implementation have increased and diversified in Sub-Saharan Africa (SSA) during the new millennium, with a growing integration of gender-specific policy objectives. However, limited social policy scholarship has focused on the gendered effects of broader social policy models in SSA. The article remedies the concomitant knowledge gaps by examining various social policies and their impacts on working-age women in Mainland Tanzania. The authors also engage with the theoretical welfare regime literature and present an analytical framework for gender-sensitive assessment of emerging social policy models in the Global South.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 13/14
Type: Research Article
ISSN: 0144-333X

Keywords

Book part
Publication date: 6 May 2024

Rasha Ashraf Abdelbadie, Nils Braakmann and Aly Salama

The UK government has taken the lead in accelerating the capacity of higher education to engage with sustainability accounting and adopting a novel systematic approach toward a…

Abstract

The UK government has taken the lead in accelerating the capacity of higher education to engage with sustainability accounting and adopting a novel systematic approach toward a collective implementation of and contribution to Sustainable Development Goals (SDGs). The UN SDG 16 “Peace, Justice & Strong Institutions” promotes the (re)building of effective and accountable institutions. In line with the institutional logics metatheory, we provide empirical evidence on how the alignment between social mechanisms alongside the reputation of higher education institutions (HEIs) and SDGs on transparent and responsible service (SDG 16) affect the students' overall experience. Using a sample of 142 UK HEIs, interpretative content analysis and ordinary least squares, the results show that integrating HEIs' responsible-oriented research agenda proactively with high sustainability reputation adds significantly to greater student satisfaction.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 12 April 2024

Zhaohua Deng, Jiaxin Xue, Tailai Wu and Zhuo Chen

Sharing project information is critical for the success of medical crowdfunding campaigns. However, few users share medical crowdfunding projects on their social networks, and the…

Abstract

Purpose

Sharing project information is critical for the success of medical crowdfunding campaigns. However, few users share medical crowdfunding projects on their social networks, and the sharing behavior of medical crowdfunding projects on social networking sites has not been well studied. Therefore, this study explored the factors and potential mechanisms influencing users’ sharing behaviors on networking sites.

Design/methodology/approach

A research model was developed based on the attribution-affect model of helping and social capital theory. Data were collected using a longitudinal survey. Partial least squares structural equation modeling was used to analyze the collected data. We conducted post hoc analyses to validate the results of the quantitative analysis.

Findings

The analysis results verified the effects of perceived external attribution, perceived uncontrollable attributions, and perceived unstable attributions on sympathy and identified the effect of sympathy and social characteristics of medical crowdfunding users on sharing behavior.

Originality/value

This research provides a comprehensive theoretical understanding of users’ sharing behavior characteristics and provides implications for enhancing the efficiency of medical crowdfunding activities.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 17 April 2024

Jincen Xiao, Yan Yan, Baifan Li and Shuang Liu

Drawing on the framework of the trickle-down effect and social learning theory, this study aims to examine how and when leaders' voluntary green behavior (VGB) stimulates that of…

Abstract

Purpose

Drawing on the framework of the trickle-down effect and social learning theory, this study aims to examine how and when leaders' voluntary green behavior (VGB) stimulates that of employees.

Design/methodology/approach

This study conducted a time-lagged multisource field survey. The final sample consisted of 417 employees matched to 67 leaders. The unconflated multilevel modeling (MLM) approach was employed.

Findings

A social learning mechanism underlies the trickle-down effect of leaders' VGB, which involves observation and imitation. The green role model influence serves as a mediator of these two processes. Moreover, leader-member exchange (LMX) moderates the strength of the social learning mechanism.

Practical implications

Leaders can gain useful insights of how to promote employees' VGB and are further inspired to reflect on the managerial philosophy of leading by example.

Originality/value

This study contributes to workplace green behavior literature by examining the trickle-down effect of leader VGB and uncovering a social learning mechanism. This study also offers promising directions for leadership research concerning about role modeling.

Details

Journal of Managerial Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 17 April 2024

Olayinka Adedayo Erin and Barry Ackers

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially…

Abstract

Purpose

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

Design/methodology/approach

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

Findings

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

Practical implications

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

Originality/value

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 5 December 2023

Musa Ghazwani, Ibrahim Alamir, Rami Ibrahim A. Salem and Nedal Sawan

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how…

Abstract

Purpose

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.

Design/methodology/approach

Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.

Findings

The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.

Research limitations/implications

The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.

Originality/value

This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 17 April 2024

Alan Bandeira Pinheiro, Joina Ijuniclair Arruda Silva dos Santos, Marconi Freitas da Costa and Wendy Beatriz Witt Haddad Carraro

This research paper aims to examine the influence of greater female participation on the board of directors on the environmental transparency of companies.

Abstract

Purpose

This research paper aims to examine the influence of greater female participation on the board of directors on the environmental transparency of companies.

Design/methodology/approach

To achieve the purpose of this study, the authors analyzed the environmental transparency of 412 companies in the energy sector, headquartered in 19 countries, during a four-year period (2016 to 2019).

Findings

The data reveal that gender diversity has a positive effect on the environmental transparency of companies in developed countries and on the total model. Furthermore, after removing the US companies, the results remained the same, indicating that companies with more women on the board tend to have greater environmental transparency. Regarding corporate governance variables, the results show that companies that have a corporate social responsibility committee tend to have greater environmental transparency, both in emerging countries and in developed countries.

Practical implications

The findings indicate that if companies aim to have greater environmental transparency, they must encourage female participation on boards, giving them equal opportunities for professional growth. Organizations must deconstruct the ideology that women are fewer valuable members of their boards, which limits their contribution to organizational success. Additionally, regulators can encourage greater female participation on boards through the implementation of quota laws.

Originality/value

The authors’ evidence indicates that the presence of women on board is an antecedent of greater quality in the dissemination of environmental information. Thus, managers of companies in the energy sector must understand that diversity on the board affects communication with its stakeholders through environmental transparency.

Details

International Journal of Development Issues, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1446-8956

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 6 May 2024

Nadia Gulko, Flor Silvestre Gerardou and Nadeeka Withanage

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance…

Abstract

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Open Access
Article
Publication date: 11 December 2023

Eoin Whelan and Ofir Turel

Prior research has extensively examined how bringing technology from work into the non-work life domain creates conflict, yet the reverse pathway has rarely been studied. The…

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Abstract

Purpose

Prior research has extensively examined how bringing technology from work into the non-work life domain creates conflict, yet the reverse pathway has rarely been studied. The purpose of this study is to bridge this gap and examine how the non-work use of smartphones in the workplace affects work–life conflict.

Design/methodology/approach

Drawing from three literature streams: technostress, work–life conflict and role boundary theory, the authors theorise on how limiting employees' ability to integrate the personal life domain into work, by means of technology use policy, contributes to stress and work–life conflict. To test this model, the authors employ a natural experiment in a company that changed its policy from fully restricting to open smartphone access for non-work purposes in the workplace. The insights gained from the experiment were explored further through qualitative interviews.

Findings

Work–life conflict declines when a ban on using smartphones for non-work purposes in the workplace is revoked. This study's results show that the relationship between smartphone use in the workplace and work–life conflict is mediated by sensed stress. Additionally, a post-hoc analysis reveals that work performance was unchanged when the smartphone ban was revoked.

Originality/value

First, this study advances the authors' understanding of how smartphone use policies in the workplace spill over to affect non-work life. Second, this work contributes to the technostress literature by revealing how, in specific situations, engagement with ICT can reduce distress and strain.

Details

Internet Research, vol. 34 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

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