scholarly journals Biodiversity reporting for governmental organisations

2019 ◽  
Vol 33 (1) ◽  
pp. 1-31
Author(s):  
Silvia Gaia ◽  
Michael John Jones
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
Current Status ◽  
Voluntary Disclosures ◽  
Content Type ◽  
Local Council ◽  
Reporting Practices ◽  
Related Information ◽  
Social Theories ◽  
Comprehensive Picture

Purpose The purpose of this paper is to analyse the current nature and content of biodiversity reporting practices adopted by English local councils. By adopting a multi-theoretical framework that relies on economic and social theories such as agency, stakeholder, legitimacy and institutional theories, this study also aims to investigate the factors that explain the extent of biodiversity disclosure provided by local councils. Design/methodology/approach This study uses a self-constructed disclosure index to analyse the biodiversity-related information published in the official websites of 351 English local councils. A multivariate analysis was conducted to analyse the association between local councils’ characteristics and biodiversity disclosure. Findings This study shows that the information disclosed on local biodiversity is limited and does not allow the interested stakeholders to get a comprehensive picture of the current status of local biodiversity. It also provides evidence that the level of biodiversity disclosure is significantly associated with the level of local council’s population, the presence of councillors from environmentally oriented parties and environmental non-governmental organisations operating in the local council area, poor biodiversity management practices and local councils’ visibility. Originality/value This study is one of the few accounting studies that provides a comprehensive analysis of biodiversity disclosure by analysing its nature and content and investigating the factors associated with such disclosure. It extends agency, stakeholder, institutional and legitimacy theories, by showing that local councils use voluntary disclosures to satisfy the informational needs of the main stakeholders and to assure that their strategies and practices conform to the values and expectations of the community they represent.

Determinants of environmental accounting and reporting practices in Portuguese local entities

2016 ◽  
Vol 21 (3) ◽  
pp. 352-370 ◽  
Author(s):  
Verónica Paula Ribeiro ◽  
Cristina Aibar-Guzmán ◽  
Beatriz Aibar-Guzman ◽  
Sónia Maria da Silva Monteiro
Keyword(s):  
Environmental Management ◽  
Design Methodology ◽  
Management Practices ◽  
Postal Survey ◽  
Environmental Accounting ◽  
Content Type ◽  
Accounting Regulation ◽  
Reporting Practices ◽  
Environmental Management Practices ◽  
Determining Factors

Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs. Findings – Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities. Originality/value – This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.

Governance and performance reporting in Scottish charities

2013 ◽  
Vol 11 (2) ◽  
pp. 112-130 ◽  
Author(s):  
Theresa Dunne
Keyword(s):  
Design Methodology ◽  
Regulatory Reform ◽  
Regulatory Regime ◽  
Regulatory Change ◽  
Content Type ◽  
Reporting Practices ◽  
Related Information ◽  
Performance Reporting ◽  
Descriptive Account ◽  
And Performance

Purpose – This paper aims to explore the governance and performance reporting practices of Scottish charities at a time of unprecedented legislative and regulatory reform. Such reforms include the revision of the SORP governing charity reporting and the Charities and Trustee Investment (Scotland) Act which led to the establishment of the Office of the Scottish Charity Regulator. Design/methodology/approach – This paper provides a descriptive examination of the Trustees' Reports (TRs) produced by a sample of Scottish charities; this assessment was facilitated by means of a content analysis of these documents following the introduction of the new regulatory regime. Findings – The findings indicate that the regime change had a significant impact on the provision of performance, governance and accountability-related information in Scottish charities' TRs. Originality/value – The paper provides the first detailed descriptive account of reporting practices across a range of charities in Scotland at a time of unprecedented regulatory change.

Biodiversity reporting practices of the South African national parks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael Buchling ◽  
Warren Maroun
Keyword(s):  
South African ◽  
National Parks ◽  
Environmental Performance ◽  
Design Methodology ◽  
Management Practices ◽  
Annual Reports ◽  
Species At Risk ◽  
The South ◽  
Content Type ◽  
Reporting Practices

Purpose This paper aims to explore the biodiversity reporting by a state-owned entity responsible for conserving and protecting biodiversity assets in South Africa, the South African National Parks (SANParks) (SOC) Limited. Design/methodology/approach This study uses content analysis to explore and investigate the disclosure themes in the SANParks reports for the period 2013–2017. The frequency of substantive disclosures is also evaluated over a five-year period. The data are presented graphically in frequency charts and supported by descriptive statistics and univariate correlations for non-normal data. This provides insights into the amount of information being disclosed and the interconnections among biodiversity reporting themes. Findings SANParks has increased its reporting on biodiversity over time. Disclosures are interconnected and deal with a range of issues, including species at risk of extinction, operational considerations, risk management practices and how SANParks evaluates its environmental performance. The information is detailed and included in different parts of the organisation’s annual reports suggesting a genuine commitment to protecting biodiversity. There are areas for improvement but SANParks frames biodiversity as a central part of its strategy, operations and assurance processes something which would not occur if the disclosures were only about managing impressions. Originality/value The study is among the first to explore biodiversity disclosure themes in a state-owned entity in Africa, responsible for the conservation. While the study deals with a specific case entity, the findings are broadly applicable for other organisations keen on constructing a biodiversity account.

scholarly journals Event-specific earnings management: additional evidence from US M&A pre-and post-SOX

2017 ◽  
Vol 15 (1) ◽  
pp. 78-98 ◽  
Author(s):  
Malek Alsharairi ◽  
Robert Dixon ◽  
Radhi Al-Hamadeen
Keyword(s):  
Mergers And Acquisitions ◽  
Earnings Management ◽  
Design Methodology ◽  
Management Practices ◽  
Content Type ◽  
Significant Evidence ◽  
Public Firms ◽  
Reporting Practices ◽  
Sarbanes Oxley

PurposeThe purpose of this paper is to re-examine the motivation to manage earnings in US mergers and acquisitions (M&As) by investigating whether the enactment of Sarbanes-Oxley act (SOX) has affected pre-merger earnings management.Design/methodology/approachThe authors used a sample of over 700 completed M&As of US public firms during 1999-2008. Using quarterly reports, they tracked down earnings management during the four quarters preceding the deal and consequently drew inferences about the implications of SOX on interim reporting practices.FindingsWe report evidence that in the post-SOX era, non-cash acquirers begin pre-merger upwards earnings management in an earlier quarter than in the pre-SOX era. Further, our evidence indicates that in the quarters prior to the takeover, targets engage in more aggressive upwards earnings management in the post-SOX era.Originality/valueUnlike what is anticipated regarding earnings management practices after SOX, the study reveals significant evidence of upward earnings management by firms engaging in M&A in post-SOX era.

scholarly journals Advantages and potential challenges of data management in e-maintenance

2019 ◽  
Vol 25 (3) ◽  
pp. 378-396 ◽  
Author(s):  
Arian Razmi-Farooji ◽  
Hanna Kropsu-Vehkaperä ◽  
Janne Härkönen ◽  
Harri Haapasalo
Keyword(s):  
Data Management ◽  
Design Methodology ◽  
Management Practices ◽  
Future Research ◽  
Conceptual Approach ◽  
Content Type ◽  
Different Types ◽  
Maintenance Systems ◽  
Industry Leader ◽  
Practical Implications

Purpose The purpose of this paper is twofold: first, to understand data management challenges in e-maintenance systems from a holistically viewpoint through summarizing the earlier scattered research in the field, and second, to present a conceptual approach for addressing these challenges in practice. Design/methodology/approach The study is realized as a combination of a literature review and by the means of analyzing the practices on an industry leader in manufacturing and maintenance services. Findings This research provides a general understanding over data management challenges in e-maintenance and summarizes their associated proposed solutions. In addition, this paper lists and exemplifies different types and sources of data which can be collected in e-maintenance, across different organizational levels. Analyzing the data management practices of an e-maintenance industry leader provides a conceptual approach to address identified challenges in practice. Research limitations/implications Since this paper is based on studying the practices of a single company, it might be limited to generalize the results. Future research topics can focus on each of mentioned data management challenges and also validate the applicability of presented model in other companies and industries. Practical implications Understanding the e-maintenance-related challenges helps maintenance managers and other involved stakeholders in e-maintenance systems to better solve the challenges. Originality/value The so-far literature on e-maintenance has been studied with narrow focus to data and data management in e-maintenance appears as one of the less studied topics in the literature. This research paper contributes to e-maintenance by highlighting the deficiencies of the discussion surrounding the perspectives of data management in e-maintenance by studying all common data management challenges and listing different types of data which need to be acquired in e-maintenance systems.

Changes in the contents of corporate codes of ethics: an institutional interpretation

2015 ◽  
Vol 27 (4) ◽  
pp. 369-388 ◽  
Author(s):  
Jang B. Singh
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
A Priori ◽  
Codes Of Ethics ◽  
Legal Authority ◽  
Valuable Contribution ◽  
Content Type ◽  
Innovative Management ◽  
Study Population ◽  
Over Time

Purpose – The purpose of this paper was to examine changes in the contents of Canadian corporate codes of ethics over a period of two decades from an institutionalization perspective. Design/methodology/approach – The paper tracks changes in the contents of the codes of large Canadian corporations longitudinally by analyzing their contents at two points over two decades, in 1992 and 2012. In particular, the paper tests three hypotheses related to the institutionalization of codes. Findings – It was found that the codes have become more prescriptive, they are more concerned with social responsibility and are more likely to identify their moral and legal authority. Overall, the findings support an institutional interpretation of the observed changes. Research limitations/implications – While large corporations are critical in establishing new and innovative management practices, their selection as the study population limits the generalizabilty of the findings. Another limitation of this paper is that it used an a priori determined set of items to analyze the contents of the codes and while this was needed to facilitate the comparison across time, it also meant that some important items were not clearly identified. Originality/value – Codes of ethics are the foundation of ethics programs in corporations and their contents could be critical in the development of a culture of ethics in corporations. This paper makes a valuable contribution to research on business ethics by analyzing the codes of ethics of the largest corporations in Canada at two points over two decades. The need to track changes in corporate codes of ethics over time has been advocated by several researchers, but longitudinal studies in this area are rare.

A directed content analysis of viewpoints on the changing patterns of Lean Six Sigma research

2019 ◽  
Vol 31 (4) ◽  
pp. 641-654 ◽  
Author(s):  
Bryan A. Rodgers ◽  
Jiju Antony ◽  
Zhen He ◽  
Elizabeth A. Cudney ◽  
Chad Laux
Keyword(s):  
Continuous Improvement ◽  
Six Sigma ◽  
Design Methodology ◽  
Lean Six Sigma ◽  
Current Status ◽  
Short Term ◽  
Content Type ◽  
Changing Patterns ◽  
Practical Implications

Purpose The purpose of this paper, builds on previous studies that explored the research patterns over 15 years, is to consider the current status of the integration of Lean and Six Sigma. More specifically, this research addresses whether Lean and Six Sigma are stronger together and explores the reasons why Lean researchers and practitioners may be less likely to integrate Six Sigma in their work. Design/methodology/approach The research utilises a survey of 25 established and respected academics and practitioners from 16 countries. The questionnaire is analysed using a direct content approach and coded in NVivo. Findings The findings suggest that challenges may lie in the perception and understanding of statistics as well as short-term rather than long-term focus on improvement. The findings also suggest that academics and practitioners believe that Lean Six Sigma has developed over time and will continue to develop and improve as a methodology rather than being replaced with a new methodology. Research limitations/implications The survey has a sample size of 25, albeit all respondents are established and very experienced practitioners and academics. Practical implications For organisations that are introducing or refreshing their continuous improvement initiatives, this research identifies some of the challenges and provides the opportunity to address them to maximise the opportunities for success and sustainability. Originality/value The value of this paper is that it further addresses the debate over the integration of Lean and Six Sigma for many organisations which still employ Lean alone, but beyond this it explores how they will continue to develop and whether they are a permanent edition to the quality management landscape or a transition to something else.

scholarly journals The complex concept of sustainable of diversity management

2015 ◽  
Vol 23 (5) ◽  
pp. 45-48 ◽  
Author(s):  
Simon Best ◽  
Alistair Soyode ◽  
Michael Muller-Camen ◽  
Andrew Boff
Keyword(s):  
Ethnic Minorities ◽  
Design Methodology ◽  
Management Practices ◽  
Diversity Management ◽  
Social Contacts ◽  
Television Station ◽  
Content Type ◽  
Complex Concept ◽  
Full Participation ◽  
Management Policies

Purpose – Explores the notion of sustainable diversity-management practices. Design/methodology/approach – Summarizes research into the sustainability of diversity management across four countries and provides examples of efforts to maintain high levels of diversity. Findings – Looks at the activities of Africa House, an organization that develops business links with Africa, and of Bright Entertainment Network (BEN) Television, which is a television station that caters primarily for ethnic minorities. Social implications – Highlights the complexity of diversity and so the difficulty of legislating in this area. Originality/value – Explains that employees can also stifle attempts to engage in sustainable diversity management policies. A lack of understanding of local laws or language, or through limited social contacts, can prevent full participation by employees.

scholarly journals Indirect capabilities and complex performance

2014 ◽  
Vol 34 (2) ◽  
pp. 150-173 ◽  
Author(s):  
Martin Spring ◽  
Luis Araujo
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
Firm Strategy ◽  
Organizational Networks ◽  
Boundary Management ◽  
It Infrastructure ◽  
Content Type ◽  
Endogenous Innovation ◽  
Theoretical Paper ◽  
Extended Discussion

Purpose – The paper argues that indirect capabilities – the ability to access other organizations' capabilities – are an important and neglected part of firm strategy in procuring complex performance (PCP) settings, and that this is especially so if these settings are treated as genuinely complex, rather than merely complicated. Elements of indirect capabilities are identified. The paper aims to discuss these issues. Design/methodology/approach – This is a theoretical paper, drawing on complexity notions and Penrose's analysis of endogenous innovation to drive a disequilibrium-oriented discussion of the capabilities required by firms in a PCP setting. Findings – Six inter-related elements of indirect capabilities are proposed and discussed: IT infrastructure, boundary management practices, contracting, interface artefacts, valuing others' capabilities and relating direct to indirect capabilities. These are important in PCP settings and in other operations and supply settings characterised by complexity. Originality/value – This paper reconsiders the way complexity has been treated in the PCP literature and develops an extended discussion of the notion of indirect capabilities. It potentially provides the basis for an operations and supply strategy more attuned to the demands of shifting inter-organizational networks.

The changed paradigm of business progress: a moral step forward for humanity

2018 ◽  
Vol 26 (3) ◽  
pp. 181-193
Author(s):  
Joan Marques
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
Leadership Skills ◽  
First Century ◽  
Competitive Environment ◽  
Business Leadership ◽  
Content Type ◽  
The Past ◽  
Past Experiences ◽  
Practical Implications

Purpose Through an overview of the perceptional evolution of progress over the past two centuries, this paper aims to review a changed, yet constructive paradigm that has emerged in business leadership. Design/methodology/approach The paper is a general review-based deliberation presenting standards of the twentieth century, the need for a shift in paradigms and the shift as it unfolds in the twenty-first century. Findings Focusing on optimal stakeholder inclusion, yet not disregarding the concept of progress in a competitive environment, this paper presents a set of interrelated leadership skills and characteristics, including a discussion about their applicability and ways to develop them. Research limitations/implications While globally applicable, the views in this paper are primarily based on the American performance environment. Practical implications Management practices would not have evolved to today’s level if we did not have the past experiences to learn from. The deliberations and insights shared in this article should be seen as a way of evaluating the path that led us to our current, multi-tiered leadership paradigm. Social implications The model presented in this article should be seen as a useful, yet incomplete set of skills and characteristics to be considered by today’s and future leaders to ensure greater stakeholder inclusion. Originality/value Within the framework of focusing on the management horizon, this paper places the driving motives of two centuries that influenced our current society alongside each other and contemplates on the necessary shifts needed to move forward.

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