Reporting on sustainability by Australian councils – a communication perspective

2015 ◽  
Vol 23 (2) ◽  
pp. 186-203 ◽  
Author(s):  
Belinda Rachael Williams
Keyword(s):  
Local Government ◽  
Community Engagement ◽  
Sustainability Reporting ◽  
Structured Interview ◽  
Communication Process ◽  
Structured Interviews ◽  
Content Type ◽  
Government Sector ◽  
Reporting Process

Purpose – The purpose of this paper is to provide an understanding of the role of communication in the sustainability reporting process within Australian local councils. The study focuses on three areas; understanding and awareness levels of local councils towards sustainability, sustainability reporting methods and the importance of community engagement. Design/methodology/approach – A qualitative semi-structured interview approach was adopted for this investigation. In total, 18 semi-structured interviews were conducted with senior managers across 13 local councils. Findings – Findings indicate that sustainability reporting is very much an emerging field in local government in Australia with varying levels of understanding and awareness of sustainability amongst councils. A lack of consistency in the current communication message being produced was found along with a lack of community engagement by most councils in the reporting process. Without clarity in the communication process, sustainability reporting in the local government context will continue to falter without a clear focus. Practical implications – The paper suggests the need for the local government sector to carefully consider the role of communication in an effort to provide direction on how best to discharge their sustainability accountabilities. Originality/value – Little attention has been given to the role of communication in accounting. The findings contribute to an understanding surrounding communication process issues in an effort to advance the sustainability reporting agenda within local government.

The local government accountants’ perspective on sustainability

2015 ◽  
Vol 6 (2) ◽  
pp. 267-287 ◽  
Author(s):  
Belinda Williams
Keyword(s):  
Local Government ◽  
Mail Survey ◽  
Sustainability Reporting ◽  
Structured Interviews ◽  
Content Type ◽  
Level Of Involvement ◽  
Reporting Practices ◽  
Government Sector ◽  
Reporting Process ◽  
Potential Factors

Purpose – This paper aims to focus on the local government accountants’ perspective towards their current and potential role in the sustainability reporting process and to explore potential factors influencing the further development of their role. Design/methodology/approach – A mail survey approach was adopted across local government organisations with a deeper analysis provided through semi-structured interviews. Findings – Findings indicate that accountants are supportive of involvement in sustainability reporting, but their actual level differs significantly from the level of involvement they believe they should have, pointing to the existence of an execution gap. Potential factors are investigated, highlighting the limited integration of sustainability beyond the organisational level, the lack of understanding of sustainability by accountants and the current need for further up-skilling by accountants. Research limitations/implications – The study enhances understanding of the accountant’s perception towards sustainability reporting practices within the public sector, with particular focus on local government. Originality/value – This is an exploratory study examining an area of accounting in local government in which there are few others. It seeks to contribute to the literature by exploring and examining the accountant’s perception towards sustainable development and their current and future prospects in the reporting process in the local government sector in Australia.

Materiality disclosure in sustainability reporting: fostering stakeholder engagement

2018 ◽  
Vol 34 (5) ◽  
pp. 1-4 ◽  
Author(s):  
Sie Bing Ngu ◽  
Azlan Amran
Keyword(s):  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
Corporate Sector ◽  
Content Type ◽  
Corporate World ◽  
Reporting Process ◽  
Global Companies ◽  
Sustainability Reports ◽  
Practical Implications

Purpose This paper aims to illustrate that stakeholder engagement is a fundamental step of the sustainability reporting process, as it assists in defining the materiality and relevance of the information communicated and enhances greater transparency and greater accountability to stakeholders. Findings In today’s corporate world, the role of stakeholder engagement has been recognized as being significant in completing the process for materiality disclosure in sustainability reporting, and it has become one of the vital elements in advancing sustainable development in the corporate sector. The materiality approach has been recommended as the instrument for scoping and defining the content for sustainability reporting or reports that only disclose issues that are considered material from the perspective of the stakeholders. This is relevant to both businesses and stakeholders. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the leading global companies in preparing their sustainability reports.

Losing control: the gap in multi-level government reporting

2019 ◽  
Vol 31 (2) ◽  
pp. 264-284 ◽  
Author(s):  
Josette Caruana ◽  
Kimberly Zammit
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Fiscal Federalism ◽  
Central Government ◽  
Structured Interviews ◽  
Government Officials ◽  
Financial Reports ◽  
Content Type ◽  
Budget Execution

PurposeThe purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories.Design/methodology/approachSemi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils).FindingsThe type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance.Originality/valueCentral Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake.

scholarly journals Sinabung volcano: how culture shapes community resilience

2019 ◽  
Vol 28 (3) ◽  
pp. 290-303
Author(s):  
Marta Mori ◽  
Ronan McDermott ◽  
Saut Sagala ◽  
Yasmina Wulandari
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Aid Dependency ◽  
Relief Operations ◽  
Long Term Impact ◽  
Cultural Experts ◽  
Practical Implications

Purpose The purpose of this paper is to explore how culture, including traditions and social structures, can influence resilience and how culturally sensitive relief operations can put affected people and their context at the core of any interventions. Design/methodology/approach A case study of the Mt Sinabung volcano area in Indonesia was undertaken. As part of the case study, an analysis of interventions was conducted, which was complemented by semi-structured interviews with Karo cultural experts and humanitarian organisations. Findings Culture influences the manner in which the Karo people react to volcano eruptions with varying implications for recovery. In addition, relief organisations which understand people’s actions through a cultural lens have better managed to tailor programs with long-term impact, thereby avoiding aid dependency. Practical implications Practical examples of disaster management activities that adequately account for the beneficiaries’ way of living prior to the eruptions are provided. Aid actors are provided with guidance concerning how to better tailor their activities in line with a cultural lens. Originality/value The study provides empirical grounding for claims concerning the role of culture in planning interventions in Indonesia and other similar contexts.

Forensic learning disability nursing: what's it really like?

2014 ◽  
Vol 5 (4) ◽  
pp. 167-177
Author(s):  
Mark F Dalgarno ◽  
Sharon A Riordan
Keyword(s):  
Learning Disability ◽  
Design Methodology ◽  
Nursing Practice ◽  
Structured Interview ◽  
Phenomenological Analysis ◽  
Forensic Nursing ◽  
Content Type ◽  
Emotional Challenge ◽  
Areas Of Interest

Purpose – The purpose of this paper is to explore the lived experiences of learning disability nurses working within forensic services, and their views on their practice as a speciality. Design/methodology/approach – A qualitative, semi-structured interview-based design was used and participant's voices were examined through interpretive phenomenological analysis. Findings – Nurses explored a range of topics related to their practice and overall, five superordinate themes were developed. Forensic nursing as being both the same and different to generic nursing, the journey, and the emotional challenge of forensic nursing, the balancing act of everyday practice and the role of language within forensic nursing practice. Originality/value – Very little research has examined the views of learning disability nurses within the forensic field. This study gives both a voice to these nurses and suggests areas of interest both for research and for clinicians to consider in their practice.

Beyond social capital: a capability approach to understanding Refugee Community Organisations and other providers for “hard to reach” groups

2014 ◽  
Vol 10 (2) ◽  
pp. 61-72 ◽  
Author(s):  
Jennifer Clarke
Keyword(s):  
Capability Approach ◽  
Service Providers ◽  
Structured Interviews ◽  
Content Type ◽  
Refugee Community ◽  
Community Organisations ◽  
Purposive Sample ◽  
The Capability Approach

Purpose – The purpose of this paper is to explore the value of the “capability approach” as an alternative framework for understanding and conceptualising the role of Refugee Community Organisations (RCOs) and other providers for groups conventionally considered “hard to reach”. Design/methodology/approach – A study of the education services of RCOs, drawing primarily on semi-structured interviews with 71 users, is put forward as a case study for how the capability approach can be operationalised. Findings – The capability approach is found to offer various valuable insights, relating to its appreciation of the multi-dimensional nature of human wellbeing, the significance of individual diversity, and the importance of human agency. Research limitations/implications – The case study is based on a relatively small purposive sample, and may have limited external validity. As the research design proved strong for exploring how RCOs develop their users’ capabilities but weak for exploring if and how they may also constrict them, further research in this area is required. Practical implications – A number of valuable attributes of the capability approach are highlighted for broadening the understanding, the role of RCOs and other service providers. Social implications – The paper outlines the potential of the capability approach to contribute to policymaking related to RCOs and other providers, and to debates relating to social exclusion, cohesion and integration. Originality/value – The paper draws attention to the value of the capability approach within the field of migration research.

scholarly journals Adaptations in traditional courtyard houses in Baghdad, Iraq

2017 ◽  
Vol 35 (4) ◽  
pp. 348-363 ◽  
Author(s):  
Rand H.M. Agha ◽  
John M. Kamara
Keyword(s):  
Design Methodology ◽  
Full Range ◽  
Physical Structure ◽  
Structured Interviews ◽  
Content Type ◽  
Case Study Analysis ◽  
Physical Spaces ◽  
Adaptation Model

Purpose The purpose of this paper is to investigate the adaptations that have been made to traditional courtyard houses (TCHs) in Baghdad, Iraq. The aim is to develop an understanding of various factors in the adaptation of these buildings to suit contemporary lifestyles, which will contribute to the wider field of building adaptability. Design/methodology/approach Empirical evidence was collected through case studies of 12 TCHs in the Al-Kadhimiya area of Baghdad, which involved a physical survey of buildings and semi-structured interviews with 24 occupants. Findings Case study analysis show that building adaptability involves both a change to physical spaces and also to lifestyles; with the latter being more likely when there are limitations in how much change can be made to the physical structure. Research limitations/implications The focus of this research is mainly on users’ adaptation of spaces and therefore does not consider the full range of stakeholders involved in the adaptation process. The findings also only apply to the cases considered and may not be applicable to other house types or locations. Originality/value Studies on building adaptability mostly focus on the ease of change to the building fabric, although the role of users is acknowledged. This study provides insights into the complexity and variety of changes that users can make, which are influenced by lifestyles and driven by the need for comfort. These insights are represented in an adaptation model, which can serve as a basis for further research.

Re-conceptualising call-centres as sites of control: the insider perspective

2014 ◽  
Vol 48 (1/2) ◽  
pp. 25-46 ◽  
Author(s):  
Edward Kasabov ◽  
Anna C.C.C. da Cunha
Keyword(s):  
Design Methodology ◽  
Customer Orientation ◽  
Practical Importance ◽  
Call Centre ◽  
Structured Interviews ◽  
Content Type ◽  
Call Centres ◽  
Customer Dissatisfaction ◽  
Customer Centricity

Purpose – The role of call-centres during service recovery has attracted much attention in research. However, marketers know less about controlling customers during recovery interactions and consequences of such control. In order to address this gap and empirically ascertain whether service interactions are marked by customer centricity or by employees exerting control over customers, the aim of the authors was to organise an empirical research in two Brazilian call-centres. Design/methodology/approach – The research consisted of direct, open observation and 33 semi-structured interviews with insiders (call-centre managers, supervisors and operatives). Findings – Four key findings emerged during interviews with insiders. First, control over customers may be more widely practiced than assumed in certain sections of marketing academe. Second, such control is viewed positively by call-centre insiders and is sanctioned by management. Third, control does not disempower and demoralise call-centre staff but protects operatives. Finally, control does not seem to unavoidably generate lasting customer dissatisfaction. These findings are incorporated in a framework of call-centre management which incorporates control through scripting. Research limitations/implications – The discussion calls for the revisit of certain marketing concepts and philosophies, including customer orientation, by demonstrating that control over customers is practised and should not be viewed negatively or avoided altogether in practice and as a topic of analysis. A re-conceptualisation of call-centres as sites of control over customers is proposed. Originality/value – Control and power are rarely analysed in services marketing. This is one of a few studies that makes sense of providers' (insiders') viewpoints and argues that control may play a constructive role and should be seen as a legitimate topic of services and call-centre analysis. As such it addresses a question of intellectual and practical importance which is rarely discussed and may be viewed as incongruous with an age when customers are assumed to have rights.

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.

Leadership and innovative work behaviour within Ghanaian metropolitan assemblies: mediating role of resource supply

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Frank Baafi ◽  
Abraham Ansong ◽  
Kennedy Etse Dogbey ◽  
Nicodemus Osei Owusu
Keyword(s):  
Transformational Leadership ◽  
Local Government ◽  
Transactional Leadership ◽  
Structural Equation ◽  
Public Servants ◽  
Content Type ◽  
Innovative Behaviour ◽  
Innovative Work ◽  
Innovative Work Behaviour

PurposeThis study explores the role of transformational leadership, transactional leadership and resource supply in enhancing innovative work behaviour using the mediation model.Design/methodology/approachSurvey data was gathered from 314 local government staff from the six metropolitan assemblies in Ghana. Structural equation modelling was used for the analysis.FindingsThe results suggest that transformational and transactional leadership behaviours provided an impetus for innovative behaviours. Also, resource supply was found to mediate the relationship between transformational leadership behaviours and innovative work behaviour.Practical implicationsPublic managers can improve the innovative behaviour of public servants by providing resources for innovation, setting up proper reward structures, communicating vision clearly and clarifying performance expectations.Originality/valueThis is the first study to investigate innovative work behaviour within the Ghanaian local government sector and the context of a developing country in Africa. The study extends the literature on innovative work behaviour by exploring the role of leadership and resource supply.

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