Sustainability rating and moral fictionalism: opening the black box of nonfinancial agencies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olivier Boiral ◽  
David Talbot ◽  
Marie-Christine Brotherton ◽  
Iñaki Heras-Saizarbitoria
Keyword(s):  
Ethical Issues ◽  
Corporate Sustainability ◽  
Structured Interviews ◽  
Ethical Judgments ◽  
Content Type ◽  
Rating Agencies ◽  
Trade Offs ◽  
Human Tendency ◽  
Set Up ◽  
Investor Awareness

PurposeThe purpose of this paper is to explore the practices, challenges and ethical issues underlying the fabric and dissemination of corporate sustainability ratings.Design/methodology/approachBased on 36 semi-structured interviews with sustainability rating practitioners, the study shows the trade-offs, ethical judgments and customizable aspects involved in rating practices, which cannot rely only on formal and predefined methods.FindingsIn contrast with the official optimistic rhetoric about the rationality and rigor of sustainability rating methods, agencies face serious challenges in the measurement and comparison of performance in this area, particularly in terms of the aggregation of scattered and fuzzy indicators, commercial pressures and the availability, materiality and reliability of the information collected. Despite these concerns, sustainability ratings do appear to be useful in improving corporate responsiveness and increasing investor awareness of the complex and difficult-to-measure aspects of nonfinancial reports.Practical implicationsRating agencies should collaborate to set up common indicators that would be easier for firms to produce and should better separate their sustainability rating production activities from other services they offer to companies (e.g. consultancy).Originality/valueThis study contributes to the literature on the measurement and promotion of corporate sustainability by analyzing rating practices through the lens of moral fictionalism, which here refers to the human tendency to build ethical judgments on fictional but convenient and useful representations.

Corporate sustainability reporting in Japanese multinational enterprises: a threat to local legitimacy or an opportunity lost for corporate sustainability practices?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Masayoshi Ike ◽  
Jerome Denis Donovan ◽  
Cheree Topple ◽  
Eryadi Kordi Masli
Keyword(s):  
Multinational Enterprises ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Internal Communication ◽  
Structured Interviews ◽  
Host Countries ◽  
Content Type ◽  
The Sustainable Development ◽  
Novel Approach ◽  
Responsible Consumption

Purpose This paper aims to investigate whether Japanese manufacturing multinational enterprises (MNEs) maintain local legitimacy in their host countries through adequate informing of local stakeholders with targeted corporate sustainability (CS) reporting. Design/methodology/approach The paper first identified specific CS activities that were considered important in four Association of Southeast Asian Nations host countries, through semi-structured interviews with 58 participants of 16 Japanese manufacturing MNEs. The degree of establishment of local legitimacy was then measured through the number of references made to these CS activities and other activities specific to the respective host countries in the CS reports of the MNEs across a five-year period. Findings The majority of MNEs in the sample were under-reporting items of specific interest to localhost country stakeholders potentially undermining the MNEs’ image. There were found to be differences on the topics published in CS reports compared to those mentioned in the interviews indicating potential issues with regard to internal communication between the subsidiary and headquarters offices. Originality/value A novel approach is taken to investigate the degree of local legitimacy established by MNEs through comparing the contents of interviews held at subsidiaries with their respective CS reports. This paper highlights the importance of considering MNE subsidiaries when addressing Target 12.6 of the Sustainable Development Goal 12: responsible consumption and production.

How does the evolution of an organization's multiple-dominant-logic system affect its ambidextrous innovation?

2021 ◽  
Vol 34 (3) ◽  
pp. 545-569
Author(s):  
Haifen Lin ◽  
Tingchen Qu
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Internal Resources ◽  
Dominant Logic ◽  
Influence Mechanism ◽  
Entrepreneurial Bricolage ◽  
Set Up ◽  
Logic System ◽  
The Way

PurposeThis paper aims to address how an organization's multiple-dominant-logic system evolves as it grows and how does this evolution affect the way managers choose to balance ambidextrous innovation.Design/methodology/approachThis paper adopts an interpretive and exploratory case study on the mechanism of how the multiple-dominant-logic system influences the decision of balanced ambidextrous innovation. Considering that the multiple-dominant-logic system will change with the development of a firm, this paper focuses on exploring how the evolution of multiple-dominant-logic system affects the way managers choose to balance ambidextrous innovation. The authors spent almost two years collecting data from M-grass Ecology and following the evolution and innovation through semi-structured interviews, archival data and observation. Then they set up a framework showing the influence mechanism by analyzing the data through a four-step process.FindingsThis research points out that an organization's multiple-dominant-logic system may change for several times in its growth. It provides a model for the evolution of a multiple-dominant-logic system. It confirms that firms' multiple-dominant-logic system is not immutable, but evolves with the change of the firm's internal resources and external environment. Also, it finds that under the influence of different multiple-dominant-logic architectures, mangers choose different ways to balance ambidextrous innovation. In this process, appropriate entrepreneurial bricolage plays a significant role in balancing ambidextrous innovation.Originality/valueThe findings offer some valuable insights for further research on dominant logics and ambidextrous innovation and hold important implications for managers making a decision.

Exploring integrated reporting in the banking industry: the multiple capitals approach

2019 ◽  
Vol 20 (1) ◽  
pp. 165-188 ◽  
Author(s):  
Federica Doni ◽  
Mikkel Larsen ◽  
Silvio Bianchi Martini ◽  
Antonio Corvino
Keyword(s):  
Balanced Scorecard ◽  
Banking Industry ◽  
Natural Capital ◽  
Balance Sheet ◽  
Innovative Approach ◽  
Structured Interviews ◽  
Integrated Reporting ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Trade Offs

Purpose The purpose of this paper is to investigate the engagement with integrated reporting (IR) of the Development Bank of Singapore (DBS), as one of the banks that pioneered IR. Banking industry members face critical sector-specific issues regarding the use of capitals, especially the disclosure of relational and natural capital-related information, and reporting of the outcomes of capitals. This study examines an innovative approach to accounting for multiple capitals adopted by DBS during its journey toward IR. Design/methodology/approach This empirical research follows the case study method, using semi-structured interviews with DBS’s managers, and analyzing reports and other documentation. Findings The authors find that DBS re-conceptualizes, re-categorizes and measures multiple capitals as a form of non-financial value using the balance sheet approach to make visible the interactions and potential tensions (trade-offs) among capitals. Research limitations/implications Case studies are best used to understand a specific context, so the findings of this study cannot be generalized statistically. However, the study does provide insights into the banking industry that may be applicable to other organizations. Practical implications The categorization and reporting of multiple capitals using the balance sheet approach and the integration of the balanced scorecard are innovative operationalizations of the International <IR> Framework. Originality/value This study provides an innovative approach to the categorization and measurement of multiple capitals. It represents a step toward reducing the gap between research and practice on IR.

Co-producing addiction aftercare

2013 ◽  
Vol 13 (4) ◽  
pp. 225-233 ◽  
Author(s):  
Gillian Tober ◽  
Duncan Raistrick ◽  
Helen Fiona Crosby ◽  
Jennifer Sweetman ◽  
Sally Unsworth ◽  
...  
Keyword(s):  
Common Ground ◽  
Service Users ◽  
Structured Interviews ◽  
Peer Mentor ◽  
Content Type ◽  
Roles And Responsibilities ◽  
The Road ◽  
Recovery Capital ◽  
Local Recovery ◽  
Set Up

Purpose – The purpose of this paper is to describe the development and delivery of an aftercare programme called Learning To Live Again, which was co-produced between service users and clinic staff. Design/methodology/approach – In total, 37 semi-structured interviews were conducted with 29 project stakeholders who were service users, mentors, university and clinical staff. The data were transcribed and analysed using thematic analysis. Findings – Four overarching themes were identified in the analysis of interview data as characterising the process of co-producing an aftercare programme. These were: achieving common ground, roles and responsibilities, the activities programme and the road to recovery. Interdependence of service users and clinicians was given strong emphasis. Practical implications – A number of challenges arise in co-producing an aftercare programme which is largely service user led and adds to the local recovery capital. The benefits of co-producing aftercare outweigh the difficulties and the programme can be set up within existing resources. Given the study's focus on the process of setting up and maintaining an aftercare programme, no attempt was made to evaluate the improvement in outcomes or cost-effectiveness. Originality/value – Many peer-mentor-led aftercare programmes have been set up and this paper describes stakeholders’ thoughts about the challenges and benefits of co-producing an aftercare programme.

scholarly journals Can microfinance-backed entrepreneurship be a holistic empowerment tool for women? Empirical evidence from Kashmir Valley, India

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shagufta Tariq Khan ◽  
Mohd Abass Bhat ◽  
Mohi-Ud-Din Sangmi
Keyword(s):  
Mixed Method Research ◽  
Structured Interviews ◽  
Female Entrepreneurs ◽  
Content Type ◽  
Psychological Indicators ◽  
Quasi Experimental ◽  
Set Up ◽  
Social Empowerment ◽  
Depth Interviews ◽  
Practical Implications

PurposeThis study investigates the effectiveness of microfinance-backed entrepreneurship as a mechanism for the holistic empowerment of women.Design/methodology/approachThis study employs a mixed-method research-design consisting of quasi-experimental design (quantitative approach) involving women, both entrepreneurs (132) and non-entrepreneurs (238), as well as in-depth semi-structured interviews (qualitative approach).FindingsQuantitative analysis revealed that female entrepreneurs are better off than female non-entrepreneurs in terms of economic, social, political and psychological indicators of empowerment. However, relatively lesser impact was found in terms of political, and to an even smaller extent, social empowerment of women. Analysis of in-depth interviews corroborated these findings confirming that entrepreneurship serves as an effective tool for the holistic empowerment of women. However, non-entrepreneurs also exhibit social empowerment.Research limitations/implicationsGiven the restricted geographical ambit of the study, prudence ought to be exercised in drawing inferences applied to alternate contexts. That the vast majority of questionnaire respondents are illiterate presented a notable impediment in the process of collection of accurate responses.Practical implicationsMicrofinance intervention ought to be specifically directed to cultivating entrepreneurship among women; in particular, to achieve the full benefits of empowerment, women availing microfinance ought to exert full control over their own business ventures.Originality/valueIn analyzing holistic empowerment through microfinance supported businesses set up by women, the study adds to the existing literature on women entrepreneurship and empowerment.

scholarly journals The ethics of people analytics: risks, opportunities and recommendations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aizhan Tursunbayeva ◽  
Claudia Pagliari ◽  
Stefano Di Lauro ◽  
Gilda Antonelli
Keyword(s):  
Business Models ◽  
Ethical Issues ◽  
Early Stage ◽  
Grey Literature ◽  
Professional Associations ◽  
Digital Data ◽  
Privacy Rights ◽  
Ethical Practice ◽  
Content Type ◽  
Trade Offs

PurposeThis research analyzed the existing academic and grey literature concerning the technologies and practices of people analytics (PA), to understand how ethical considerations are being discussed by researchers, industry experts and practitioners, and to identify gaps, priorities and recommendations for ethical practice.Design/methodology/approachAn iterative “scoping review” method was used to capture and synthesize relevant academic and grey literature. This is suited to emerging areas of innovation where formal research lags behind evidence from professional or technical sources.FindingsAlthough the grey literature contains a growing stream of publications aimed at helping PA practitioners to “be ethical,” overall, research on ethical issues in PA is still at an early stage. Optimistic and technocentric perspectives dominate the PA discourse, although key themes seen in the wider literature on digital/data ethics are also evident. Risks and recommendations for PA projects concerned transparency and diverse stakeholder inclusion, respecting privacy rights, fair and proportionate use of data, fostering a systemic culture of ethical practice, delivering benefits for employees, including ethical outcomes in business models, ensuring legal compliance and using ethical charters.Research limitations/implicationsThis research adds to current debates over the future of work and employment in a digitized, algorithm-driven society.Practical implicationsThe research provides an accessible summary of the risks, opportunities, trade-offs and regulatory issues for PA, as well as a framework for integrating ethical strategies and practices.Originality/valueBy using a scoping methodology to surface and analyze diverse literatures, this study fills a gap in existing knowledge on ethical aspects of PA. The findings can inform future academic research, organizations using or considering PA products, professional associations developing relevant guidelines and policymakers adapting regulations. It is also timely, given the increase in digital monitoring of employees working from home during the Covid-19 pandemic.

Barriers for sustainability reporting: evidence from Indo-Pacific region

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dinithi Dissanayake ◽  
Sanjaya Kuruppu ◽  
Wei Qian ◽  
Carol Tilt
Keyword(s):  
Group Dynamics ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Pacific Region ◽  
Structured Interviews ◽  
Content Type ◽  
Reporting Practices ◽  
Country Level ◽  
To Come ◽  
Set Up

Purpose The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region. Design/methodology/approach This paper uses surveys and semi-structured interviews to explore the main barriers faced by the managers of listed companies in undertaking sustainability reporting. Findings The findings of the study reveal that the main barriers for sustainability reporting are attributable to lack of knowledge and understanding, additional cost involved, time constraints, lack of awareness and education in sustainability reporting and a lack of initiatives from government. These vary between three groups of countries: those with more developed reporting, those with less developed reporting and those with strong cultural constraints to reporting. Research limitations/implications This study adapts Lewin’s field theory and three-step model of change to be applied to group dynamics at a broader country level rather than at an organisational level. Practical implications The barriers identified in this paper are important for reporting companies to come up with strategies to mitigate existing barriers and for regulatory authorities to provide subsidies and other incentives to supplement the efforts of these listed companies. Also, non-reporting companies could use the findings as a measure of cautiousness to set up the necessary processes to have a smooth sustainability reporting process in their companies. Originality/value This is one of the few studies that explore the barriers for sustainability reporting in five countries in the Indo-Pacific region.

How transformative learning nurtures ecological thinking. Evidence from the Students Swap Stuff project

2021 ◽  
Vol 22 (3) ◽  
pp. 635-658
Author(s):  
Ingrid Molderez
Keyword(s):  
Action Research ◽  
Transformative Learning ◽  
Safety Management ◽  
Health And Safety ◽  
Learning Approaches ◽  
Structured Interviews ◽  
Environmental Health And Safety ◽  
Content Type ◽  
Set Up ◽  
Ecological Thinking

Purpose There is a growing call for novel approaches in education with respect to sustainable development. Transformative learning lacks empirical research. This paper responds to that gap and aims at analysing how transformative learning nurtures ecological thinking. Design/methodology/approach The Students Swap Stuff sustainability project is the result of a transformative and action-oriented learning process within the course Corporate Social Responsibility of the Master Environmental, Health and Safety Management, Faculty of Economics and Business at KU Leuven, Brussels, Belgium. Framed by the appreciative inquiry method, students set up a swapping system to limit overconsumption, waste and spillage caused by students’ stay in Brussels for a semester or longer. The paper is focusing on participatory action research, using semi-structured interviews with twenty-two participating students exploring whether their assumptions regarding the dominant paradigms in management have been transformed. Forty-nine participants in the closet swap completed a questionnaire related to their motivations. Findings The project was helpful in rethinking the traditional economic system and in decentering the economic element allowing for a different way of thinking, integrating trust and restoring the value of just giving. Four insights from the Students Swap Stuff project are relevant for other action-oriented learning approaches: start from a specific framework to guide the action; give enough time to dream what might be, but always link it to delivering what will be; insert sufficient moments of reflection; and give the students ample opportunities to express their feelings during the project. Research limitations/implications First, the research focused on one case, the Students Swap Stuff, with a limited number of students participating in the project. The aim of action-oriented learning, however, was not mere action, but the action had to lead to insights that are helpful for other cases and situations. Second, the interviews were set up between peers. Information about their background, such as families, preferred activities during leisure time, attitudes in favor of the environment, were not directly integrated in the semi-structured questions. This could be part of follow-up research emphasizing aspects of environmental psychology. Practical implications This study reveals that transformative and action-oriented learning demand a lot from students and lecturers. To avoid confusion on the concept “action,” praxis could be used to emphasize that thinking and doing exist simultaneously. Students learn in a natural way, but do not always see the effects immediately. Lecturers have to respond to this in a constructive way and have to include reflection moments on a regular basis. Originality/value Apart from the dominant research on students as objects, there is little research with students. This paper goes further by combining two stances: students as co-creators of knowledge; and students as participants in action research.

scholarly journals Extended responsibility through servitization in PSS

2016 ◽  
Vol 20 (4) ◽  
pp. 453-470 ◽  
Author(s):  
Rudrajeet Pal
Keyword(s):  
Corporate Responsibility ◽  
Core Competency ◽  
Collaborative Partnership ◽  
Fashion Industry ◽  
Structured Interviews ◽  
Content Type ◽  
Information Transparency ◽  
Trade Offs ◽  
Supplementary Document ◽  
Wide Range

Purpose The global textile-fashion industry is resource inefficient thus requiring higher product-service systems (PSS) intervention. Further, insight of how PSS extends corporate responsibility is rather limited; knowledge of which may contribute towards increased PSS viability. The purpose of this paper is to explore how companies operating with used-clothing PSS extend their responsibilities through servitization. Design/methodology/approach An exploratory study of seven companies operating with various used-clothing PSS is conducted through semi-structured interviews and supplementary document studies. Findings Six dominant ways through which servitization drives responsibility in used-clothing PSS are identified. These are through: value-adding services, product leverage, collaborative partnership, information transparency, awareness and platform-enabled networking. Two trade-offs exist in terms of their focus on physical process or digitalization, and developed by honing core competency or collaborative partnership. Further three differentiating attributes underlie these mechanisms for: raising awareness and/or improving transparency, collaboration in value creation and/or in promoting consumption, and product ownership and/or leverage. Research limitations/implications A wide range of used-clothing PSS exists each in its own way extending responsibility. In-depth studies are required to investigate the relationship between servitization and extended responsibility for diverse PSS-types and on type of responsibilities they address. Practical implications By identifying the key mechanisms or ways and their underlying characteristics companies can identify new servitization forms and ways to extend their responsibility, identify best practices and establish viability beyond the traditional measures, e.g. financial. Originality/value So far no studies have investigated the role of servitization in PSS and how it extends corporate responsibility, especially in industries like textile-fashion, where both resource efficiency and responsibility is low.

scholarly journals Retirement pathways and pension inequality in China: a grounded theory study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Qi Wang ◽  
Virpi Timonen
Keyword(s):  
Grounded Theory ◽  
Family Needs ◽  
Middle Aged ◽  
Structured Interviews ◽  
Content Type ◽  
Pension Systems ◽  
Financial Perspective ◽  
Trade Offs ◽  
Public Sector Employees ◽  
The One

PurposeExisting research focuses on the pension systems and reforms in China from a macro-level and financial perspective. The expectations of mid-life Chinese people regarding their retirement and pensions have been ignored to date, and this research set out to address this lacuna.Design/methodology/approachThe application of qualitative research methods is relatively novel in Chinese social science. As a grounded theory (GT) study, the research reported here deployed semi-structured interviews to investigate middle-aged Chinese women's and men's perceptions of their pensions and retirement. In total, 36 interviews were conducted, following the constructivist GT method.FindingsThe data point to disparities between the choices and perceptions of individuals on the one hand and the official assumptions underlying the current pension regime on the other hand. Research participants had varying interpretations of the inequality in retirement incomes in China, the main division being between enterprise workers and public-sector employees.Originality/valueAlthough there are in principle rigidly fixed retirement ages for men and women in contemporary China, the phenomena of early retirement and working post-retirement are increasing. There are trade-offs between work/retirement and family needs, which influence the choices of middle-aged citizens. Retirement pathways are increasingly individualised, reflecting broader patterns of individualisation and inequality in China.

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