scholarly journals Materiality: stakeholder accountability choices in hotels’ sustainability reports

2019 ◽  
Vol 31 (6) ◽  
pp. 2321-2338 ◽  
Author(s):  
Mireia Guix ◽  
Xavier Font ◽  
Maria Jesus Bonilla-Priego
Keyword(s):  
Decision Making ◽  
Hotel Industry ◽  
Sustainability Reporting ◽  
Structured Interviews ◽  
Content Type ◽  
The Public ◽  
Decision Making Processes ◽  
Sustainability Reports ◽  
Industry Sustainability ◽  
Industry Needs

Purpose This paper aims to examine the choices made by the hotel industry about what to include, and who to be accountable to, in their sustainability reports; a process defined as materiality assessment. Design/methodology/approach The paper is based on the findings of semi-structured interviews with eight sustainability managers (from eight of the world’s 50 largest hotel groups) to explore their understanding of, and use of, materiality and any barriers to its uptake and eight industry sustainability experts to assess the general industry-wide application of materiality. Findings Sustainability managers from large hotel groups are evasive when disclosing their materiality criteria, their decision-making processes and how they aggregate stakeholder feedback; they limit their disclosure to the reporting process. Sustainability managers are disempowered, with limited resources, time, knowledge and skills to apply to materiality assessment. Experts confirm that hotel groups are unsystematic and opaque about their decision-making and how they control their materiality assessments. Practical implications Materiality assessment is concealed from the public and may be constructed around business imperatives with high managerial capture. The hospitality industry needs to improve its sustainability reporting by examining how it defines and applies materiality and by addressing the barriers identified, if it is to demonstrate an enduring commitment to sustainability and organisational legitimacy. Originality/value This study addresses the limited knowledge of how hotel groups undertake materiality assessments. It identifies gaps in the conception and application of materiality by pinpointing barriers to its uptake and recommending areas in need of further research.

With a little help from my friends

2016 ◽  
Vol 54 (10) ◽  
pp. 2562-2586 ◽  
Author(s):  
Melissa Intindola ◽  
Judith Weisinger ◽  
Claudia Gomez
Keyword(s):  
Decision Making ◽  
Public Administration ◽  
Nonprofit Sector ◽  
Strategic Decision ◽  
Strategic Decision Making ◽  
Research Directions ◽  
Content Type ◽  
The Public ◽  
Decision Making Processes ◽  
Shed Light

Purpose Studies of multi-sector collaborations have increased in recent years. However, the topic is still complex and lacks synthesis. Toward that end, the purpose of this paper is to investigate how collaboration is addressed in the public administration and nonprofit sector journals, and applies well-established strategic decision-making theories to shed light on possible research directions that would provide rigor to the field of collaboration. Design/methodology/approach The authors conduct a literature review of the top nonprofit and public administration journals, believing these most likely to contain articles on the topic of multi-sector collaboration. Findings The authors identify a number of themes, including need for clarity, temporality, call to collaborate, funding, partnering issues and processes, benefits of collaboration across three different collaborative types. Originality/value The authors embed well-known strategic decision-making theories into the themes emergent from this review and offer suggestions as to how future researchers may test strategic decision-making processes within multi-sector collaborations.

Corporate governance in an emergent economy: a case of Ghana

2015 ◽  
Vol 15 (1) ◽  
pp. 52-84 ◽  
Author(s):  
Otuo Serebour Agyemang ◽  
Monia Castellini
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Control Systems ◽  
Boards Of Directors ◽  
Structured Interviews ◽  
Content Type ◽  
Large Shareholders ◽  
Governance Practices ◽  
Decision Making Processes ◽  
Ownership Control

Purpose – The purpose of this study is to examine corporate governance practices in an emerging economy. It focusses on how ownership control and board control systems operate in corporate organisations in an emergent economy, assuming that these systems are essential for enhancing good corporate governance practices in emerging countries. Design/methodology/approach – The paper builds on descriptive multiple-case study with multiple units of analysis to divulge how ownership control and board control systems function to ensuring effective corporate governance in publicly listed corporate organisations in Ghana. A criterion-based sampling technique is used to select the companies. Thereafter, three techniques of data collection are used to gather data from the companies: archival records, semi-structured interviews and observation. Findings – By linking the gathered data to the paper’s theoretical propositions, the study highlights that all the companies are characterised by the presence of large shareholders, and, in consequence, they tend to exert extensive control over the activities of the companies through their involvement in the decision-making processes. However, whilst the presence of large shareholders has the tendency to solve the agency problem, it poses challenges in regards to minority shareholders’ interests in these corporate organisations. The study also reveals that boards of directors tend to exercise control over corporate organisations when majority shareholders stop interfering in their dealings. This implies that when major shareholders fully partake in corporate decision-making processes of companies, boards of directors seem to be sheer advisory bodies to management. Research limitations/implications – This is a paper to shed light on corporate governance practices in four large publicly listed corporate organisations on the Ghana Stock Exchange, so the observable facts do not apply to other emergent economies. In addition, the sample does not represent all corporate organisations in Ghana; thus, the empirical observations cannot be generalised to other organisations that have not been included in this study. However, the empirical results can be applied to other similar corporations in Ghana and other emergent economies in an analytical sense. With the application of inductive reasoning, the results can be applied to provide important appreciation in an effort to understand the structure of corporate governance practices in organisations in developing countries. Practical implications – A comparative analysis of the empirical observations from this study and the recommended guidelines of corporate governance of Ghana has been carried out, and aspects in which organisations need to reform and improve to fully comply with the guidelines are highlighted: director independence, director evaluation, introduction of new directors and board education. This could possibly be the foundation upon which corporate governance structures in these organisations can be restructured and further enhanced. Originality/value – The majority of the studies of corporate governance in emergent economies have used quantitative techniques to examine the relationship between corporate governance mechanisms and firm performance. However, this study takes a different approach to examine corporate governance practice in an emergent economy by using a comprehensive and defensible qualitative analysis to examine relations between ownership structure and shareholder control, and board of directors and board control. In addition, it highlights how ownership and board control systems interact in corporate organisations in emergent economies.

Surviving the reform: management usage of the garbage can model during implementation of reform

2020 ◽  
Vol 58 (3) ◽  
pp. 373-387
Author(s):  
Emanuel Tamir ◽  
Mirit K. Grabarski
Keyword(s):  
Decision Making ◽  
Educational Systems ◽  
Structured Interviews ◽  
Managerial Decision ◽  
Policy Makers ◽  
Content Type ◽  
Garbage Can Model ◽  
Reform Implementation ◽  
Decision Outcomes ◽  
Decision Making Processes

PurposeThis paper aims to apply the garbage can model to identify factors that affect managerial decision-making processes in educational systems undergoing reforms.Design/methodology/approachThis paper used a qualitative approach using semi-structured interviews with 39 teachers and managers in schools undergoing a system-wide reform.FindingsThe paper presents examples for a typology of decision outcomes found in the model and provides explanations for their emergence. It shows that there are many challenges that are associated with reform implementation and suggests factors that need to be taken into account when planning and implementing a reform.Originality/valueSchool management and policy makers can learn about the risks that are associated with garbage can decision-making and the various risk factors. Practical suggestions are given to reduce the probability of suboptimal decision-making.

scholarly journals A Decision-Making Processes in Prescribing Exercise Programs in the Fitness Industry: A Study in Malaysia

2021 ◽  
Vol 7 (1) ◽  
pp. 77-81
Author(s):  
Jesslyn Oi
Keyword(s):  
Decision Making ◽  
Exercise Program ◽  
Continuum Theory ◽  
Structured Interviews ◽  
Exercise Programs ◽  
Fitness Centers ◽  
Knowledge And Skills ◽  
Personal Training ◽  
The Public ◽  
Decision Making Processes

The increased awareness of benefiting from exercising stimulates the demand for fitness training professionals’ expertise. Fitness professionals (FTPs) serve clients in one-to-one personal training or group training in commercial fitness centers. Even though uncertain certification quality and paths to become a certified FTP could affect exercise program development and instruction, little is available on fitness profession expertise in prescribing and teaching exercise programs to members in commercial fitness centers. It is not entirely clear to the public what knowledge and skills apply to FTPs in conducting safe and practical exercises. This study responds to the increasing growth of people with young career experience and doubtful technical knowledge in Malaysia. This study plans to employ semi-structured interviews to examine how decisions are made with the fitness profession’s knowledge and skills. With the lens of the Cognitive Continuum Theory, this research will recognize FTPs’ decision-making processes lacking in the business and fitness literature. This study will generate a practical framework for the fitness profession, the public, and fitness operators to understand the importance of judgment and competencies in prescribing exercise programs.

scholarly journals Stakeholder engagement and dialogic accounting

2019 ◽  
Vol 32 (5) ◽  
pp. 1467-1499 ◽  
Author(s):  
Marco Bellucci ◽  
Lorenzo Simoni ◽  
Diletta Acuti ◽  
Giacomo Manetti
Keyword(s):  
Content Analysis ◽  
Stakeholder Engagement ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Structured Interviews ◽  
Content Type ◽  
Engagement Process ◽  
Sustainability Reports ◽  
Depth Interviews

Purpose The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports. Design/methodology/approach Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA. Findings Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective. Originality/value The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

A review of factors which potentially influence decisions in adult safeguarding investigations

2015 ◽  
Vol 17 (1) ◽  
pp. 51-61 ◽  
Author(s):  
Patricia Trainor
Keyword(s):  
Decision Making ◽  
Small Sample Size ◽  
Personal Characteristics ◽  
Structured Interview ◽  
Small Sample ◽  
Structured Interviews ◽  
Content Type ◽  
Roles And Responsibilities ◽  
Decision Making Processes ◽  
Fit For Purpose

Purpose – The purpose of this paper is to look at safeguarding documentation in relation to 50 adult safeguarding files for the period April 2010 to March 2011. This was followed up with semi-structured interviews with a small number of Designated Officers whose role it is to screen referrals and coordinate investigations. Findings from the research were used to redesign regional adult safeguarding documentation to ensure Designated Officers have access to the information necessary to assist them in reaching decisions. Designated and Investigating Officer training was also updated to reflect learning from the research thereby reducing the potential for variation in practice. Design/methodology/approach – A file tool was developed which examined the recorded information in safeguarding documentation contained within 50 service user files. The review tool looked at the personal characteristics of the vulnerable adult, the nature of the alleged abuse and the decisions/outcomes reached by staff acting as safeguarding Designated Officers. A semi-structured interview schedule asked Designated Offices to comment on the training and understanding of the process as well as the factors they believed were central to the decision making process. Their responses were compared to data obtained from the file review. Findings – A key finding in the research was that while factors such as type of abuse, the vulnerable adults’ consent to cooperate with proceedings, identity of the referrer, etc. did influence decisions taken there was a lack of clarity on the part of Designated Officers in relation to their roles and responsibilities and of the process to be followed. Research limitations/implications – The research was limited to one Health & Social Care Trust area and had a small sample size (n=50). Practical implications – The findings of the research led to a revamping of existing safeguarding documentation which had failed to keep pace with developments and was no longer fit for purpose. Adult safeguarding training courses within the Trust were redesigned to bring greater focus to the role and responsibilities of designated and Investigating Officers and the stages in the safeguarding process. Adult Safeguarding leads were established within programmes of care and professional support mechanisms put in place for staff engaged in this area of work. Social implications – Better trained and supported staff alongside more efficient safeguarding systems should lead to better outcomes in the protection of vulnerable people from abuse and harm. Originality/value – The research built on existing albeit limited research into what potentially influences staff involved in critical decision-making processes within adult safeguarding.

Formal and informal sustainability reporting: an insight from a mining company’s subsidiary in Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kwame Oduro Amoako ◽  
Isaac Oduro Amoako ◽  
James Tuffour ◽  
Emmanuel Opoku Marfo
Keyword(s):  
Local Community ◽  
Developing Economies ◽  
Sustainability Reporting ◽  
Host Community ◽  
Annual Reports ◽  
Structured Interviews ◽  
Mining Company ◽  
Content Type ◽  
Corporate Websites ◽  
Sustainability Reports

PurposeUsing a subsidiary of a multinational mining company in Ghana as a case, the purpose of this study is to examine the formal and informal forms and channels of sustainability reporting in the emerging economy’s context. Design/methodology/approachSemi-structured interviews were conducted amongst managers and employees of the mining company and members of their host community. Based on the interview themes, archival data were extracted from the 2020 Integrated Annual Report of the case company to corroborate the results from the interviews. FindingsThe authors found that most of the stakeholders from the host community interviewed were not aware and, to an extent, not interested in formal sustainability reports. In place of that, the management of the mining subsidiary uses informal channels of communication, including meetings and durbars, to verbally engage the local community and their representatives on sustainability matters. Whilst the formal sustainability reports met the internal requirements set by the parent company, the informal engagements were critical for gaining external legitimacy from the host community and other interest groups. Hence, the authors argue that mining companies and their subsidiaries, particularly in developing economies, need to consider informal forms of sustainability reporting alongside the formal channels to engage local communities to address sustainability issues and avert disruptions to their operations. Originality/valueSustainability reporting studies have focussed mainly on annual reports published in print or corporate websites, ignoring informal forms of sustainability reporting. This study sheds light on the informal forms of sustainability reporting. This is important as formal forms of sustainability reporting may be less useful for engaging local mining communities in developing economy contexts.

Applying design thinking to the decision-making process: a field study in Swedish local authorities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jane Elisabeth Frisk ◽  
Frank Bannister
Keyword(s):  
Decision Making ◽  
Local Government ◽  
Design Thinking ◽  
Structured Interviews ◽  
Local Authorities ◽  
Content Type ◽  
Decision Making Processes ◽  
Complex Decision Making ◽  
Complex Decision

PurposeThis study aims to examine the application of design thinking to complex decision-making processes in local government and to link the design thinking to the theoretical work of leading thinkers in decision-making.Design/methodology/approachThis study uses multiple case studies, including non-participant observation, group discussions, semi-structured interviews, presentations and questionnaires.FindingsFor complex decisions, design thinking can contribute to more effective decision-making by expanding the range of solutions considered, people consulted and involved, sources of data/information and decision tools as well as in achieving buy-in to the eventual decision.Research limitations/implicationsThe principal limitations include that this is one study in one country and in the public sector. There were some practical problems with external factors disrupting two of the cases, but these do not affect the findings. The principal implication is that by adopting a design thinking approach to complex decision-making, the quality of decision-making and decisions can be significantly improved.Practical implicationsWhen it comes to complex decisions, organisations can improve the quality of both their decision-making processes and their decisions by adopting and implementing ideas and insights from design thinking.Social implicationsFor local authorities, a design approach can enhance the quality of the services provided by local authorities to citizens in particular in better meeting the needs of users and other stakeholders and in opening up better lines of communications between officials and citizens.Originality/valueThis research was based on an initiative in Swedish local government and its first implementation in practice. The authors are not aware of any similar study done elsewhere.

Understanding how managers institutionalise sustainability reporting

2019 ◽  
Vol 32 (5) ◽  
pp. 1240-1269 ◽  
Author(s):  
Muhammad Bilal Farooq ◽  
Charl de Villiers
Keyword(s):  
Performance Appraisal ◽  
Sustainability Reporting ◽  
Training And Development ◽  
Structured Interviews ◽  
Institutional Work ◽  
Content Type ◽  
Institutional Researchers ◽  
Management Commitment ◽  
Planning Decision ◽  
Sustainability Reports

Purpose The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. Design/methodology/approach In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective. Findings SRMs’ institutional work can be categorised into four phases with each phase representing a different approach to sustainability reporting. Organisations transition from phase one to four as they achieve a higher level of maturity and a deeper embedding and routinisation of sustainability reporting. These include educating and advocacy work undertaken by engaging with managers (phase one), transitioning to a decentralised sustainability reporting process (phase two), transitioning to leaner, focussed, materiality driven sustainability reporting (phase three), and using sustainability key performance indicators and materiality assessment reports for planning, decision-making, goal setting, performance appraisal, and incentives (phase four). However, SRMs face challenges including their inexperience, limited time and resources, lack of management commitment to sustainability reporting and low external interest in sustainability reporting. The study identifies ten reasons why material issues are not always (adequately) disclosed. Practical implications This study recommends more training and development for SRMs, and that regulation be considered to mandate the disclosure of the materiality assessments in sustainability reports. Originality/value This research extends the existing literature examining how sustainability reports are prepared and sheds further light on how a materiality assessment is undertaken. The study identifies ten reasons for the non-disclosure of material matters, including but not limited to, legitimacy motives. Researchers can use these reasons to refine their methods for evaluating published sustainability reports. At a theoretical level, the study provides four observations that institutional researchers should consider when examining forms of institutional work.

scholarly journals The quality of sustainability reports and impression management

2017 ◽  
Vol 30 (3) ◽  
pp. 643-667 ◽  
Author(s):  
Dominique Diouf ◽  
Olivier Boiral
Keyword(s):  
Impression Management ◽  
Management Strategies ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Structured Interviews ◽  
Content Type ◽  
Responsible Investment ◽  
Sustainability Performance ◽  
Sustainability Reports

Purpose The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of sustainability reports using the Global Reporting Initiative (GRI) framework. Design/methodology/approach This paper is based on 33 semi-structured interviews carried out with different stakeholders and experts (e.g. consultants, fund managers, analysts, consultants) in the field of SRI in Canada. Findings The perceptions of SRI practitioners shed more light on the elastic and uncertain application of the GRI principles in determining the quality of sustainability reports. Their perceptions tend to support the argument that sustainability reports reflect the impression management strategies used by companies to highlight the positive aspects of their sustainability performance and to obfuscate negative outcomes. Originality/value First, undertake empirical research on stakeholders’ perceptions – which have been largely overlooked – of the quality of sustainability reports. Second, shed new light on the impression management strategies used in sustainability reporting. Third, show the reflexivity and the degree of skepticism of practitioners with regard to the reliability of information on sustainability performance.

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