scholarly journals Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer

2020 ◽  
Vol 29 (4) ◽  
pp. 1666-1683 ◽  
Author(s):  
Lyton Chithambo ◽  
Ishmael Tingbani ◽  
Godfred Afrifa Agyapong ◽  
Ernest Gyapong ◽  
Isaac Sakyi Damoah
2018 ◽  
Vol 31 (1) ◽  
pp. 81-96 ◽  
Author(s):  
Erboon Ekasingh ◽  
Roger Simnett ◽  
Wendy J. Green

ABSTRACT Greenhouse gas (GHG) assurance is increasingly used by companies as a means to increase stakeholder confidence in the quality of externally reported carbon emissions. The multidisciplinary nature of these engagements means that assurance is performed primarily by multidisciplinary teams. Prior research suggests the effectiveness of such teams could be affected by team composition and team processes. We employ a retrospective field study to examine the impact of educational diversity and team member elaboration on multidisciplinary GHG assurance team effectiveness. Results show that team processes such as sufficiency of elaboration on different team member perspectives significantly increases the perceived effectiveness of the teams. While educational diversity is not found to directly improve perceived team effectiveness, it is found to have a positive effect through increasing perceived sufficiency of elaboration. These findings have important implications for standard setters and audit firms undertaking GHG assurance engagements.


Author(s):  
Petter Gottschalk

The chief executive officer (CEO) is the only executive at level 1 in the hierarchy of an organization (Carpenter & Wade, 2002). All other executives in the organization are at lower levels. At level 2, we find the most senior executives. Level 3 includes the next tier of executives. In our perspective of promoting the chief information officer (CIO) to be the next CEO, we first have to understand the role of the CEO. Therefore, the first chapter of this book is dedicated to the topic of CEO successions (Zhang & Rajagopalan, 2004).


Author(s):  
Shirley Agostinho

The use of characters to present tasks and critical information in a simulated environment has proven to be a useful strategy in the creation of more authentic learning environments online. Such characters can not only perform the role of setting and structuring tasks within the fictitious scenario, but also that of providing useful and realistic guidance. This chapter describes a learning environment designed to create an authentic context for learning evaluation skills and strategies appropriate to technology-based learning settings. The subject in which this approach was adopted was a masters-level course in evaluation of technology-based learning environments. The chapter focuses on the use of a fictitious CEO (chief executive officer) who requests certain evaluation tasks of “employees.” Students are given realistic jobs with realistic parameters, and in this way the subject is dealt with in a much more authentic manner than if presented in a more decontextualised way. The rationale for adopting the approach is described together with a description of how it was implemented and summary findings of an evaluation of the approach.


Author(s):  
Leslie Kosmin ◽  
Catherine Roberts

It is usual for a valid board meeting to be chaired by one of the directors who will act as the chairman of the board. The chairman is the person who has control of the conduct of the meeting. The person who occupies the position of chairman of the board of directors holds an important position in the hierarchy of a company. It is the responsibility of the chairman to manage the board meeting and, in consultation with the chief executive officer and the company secretary, to set the agenda for board meetings. In managing a board meeting a chairman must ensure that all members of the board receive accurate and proper information in a timely manner so as to enable them to take informed management decisions.


Author(s):  
Carole McCue

In this article the author describes a situation in which the Nurse Executive’s values were in direct opposition to those of the Chief Executive Officer (CEO). She describes how it took considerable courage on the part of the Nurse Executive to resolve this situation by demonstrating concern and respect for a chemically impaired staff member, rather than by focusing on the situation from a strictly “right versus wrong” perspective. After describing the situation the author emphasizes the importance of the leadership role of the Nurse Executive and shares the perspective of the agency’s Chief Executive Officer. The author also explains how the American Association of Critical-Care Nurses’ Framework (4 A’s to Rise Above Moral Distress) was used as a resource to guide the Nurse Executive in moving the situation to a productive conclusion. Organizational outcomes of the situation are shared.


Sign in / Sign up

Export Citation Format

Share Document