The fight against corruption in Portugal: evidence from sustainability reports

2015 ◽  
Vol 23 (1) ◽  
pp. 132-142 ◽  
Author(s):  
Manuel Castelo Branco ◽  
Dina Matos

Purpose – The purpose of this paper is to analyse the disclosure of information on the fight against corruption in the sustainability reports of Portuguese companies. Design/methodology/approach – Anti-corruption disclosure in the sustainability reports for 2009 of Portuguese firms, published on the website of the Portugal’s Business Council for Sustainability Development, is analysed. Three hypotheses are tested about associations between such disclosure and firm-specific variables. Findings – Companies with a high visibility in terms of risk of corruption (companies in sectors with higher risk and government-owned companies) and companies that engage in association with the United Nations Global Compact seem to exhibit greater concern to improve the corporate image through disclosure. Research limitations/implications – There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value – This paper adds to the scarce research on the fight against corruption in corporate social responsibility and the reporting thereof by providing new empirical data.

2014 ◽  
Vol 14 (1) ◽  
pp. 130-138 ◽  
Author(s):  
Peter Jones ◽  
David Hillier ◽  
Daphne Comfort

Purpose – The purpose of this paper is to offer an exploratory assessment of the employment of assurance in the Corporate Social Responsibility (CSR)/Sustainability reports published by the UK's top ten food retailers. Design/methodology/approach – The paper begins with an outline of the characteristics of assurance and the empirical information for the paper is drawn from the assurance material in the CSR/Sustainability reports posted on the internet by five of the selected retailers. Findings – The findings reveal considerable variation in the nature and the scope of the assurance processes undertaken, at best the accent is on limited assurance and some concerns are expressed about the independence of the assessment process. The paper concludes that these concerns can be seen to reduce the reliability and credibility of the assurance process. Originality/value – The paper provides an accessible review of how the UK's top ten food retailers are employing external assurance statements as part of their CSR reporting and as such it will interest academics, managers within the retail industry and those professionals and consultants who work with the industry.


2016 ◽  
Vol 8 (3) ◽  
pp. 217-229
Author(s):  
Zhibiao Wang ◽  
Lahua Yao

Purpose Bian embroidery is a cultural heritage at the national level in China. Evaluating its cultural value is an important step in determining the heritage value of Bian embroidery. Design/methodology/approach This paper elaborates on the connotation of the cultural value of Bian embroidery and tries to evaluate specifically the cultural value of the Bian embroidery heritage on the basis of a questionnaire survey. Findings The innovation is the construction of a complete evaluation system of cultural value that combines fuzzy comprehensive valuation with a content analysis method from which the cultural value of Bian embroidery heritage can be derived. Research limitations/implications The concept of evaluating cultural value put forward in this paper could be further used to evaluate other cultural heritage artifacts.


2007 ◽  
Vol 3 (3) ◽  
pp. 26-34 ◽  
Author(s):  
Juniati Gunawan

PurposeAs one of the world's leading producers of energy resources, offering a large domestic market and workforce, Indonesia is susceptible to the issue of corporate social responsibility. As this research area is considered relatively new in the Indonesian context, the purpose of this paper is to provide useful information and describe early pictures of corporate social disclosure (CSD) practices in Indonesia.Design/methodology/approachThis study examines the extent of CSD in Indonesian listed companies. Content analysis method is applied to analyse the companies' annual reports. An exploratory study was also carried out to find the motivation of the companies in making CSD, as well as the perceived importance of CSD information by Indonesian stakeholders. Finally, some preliminary independent variables were selected to be examined in their relationships to the extent of CSD.FindingsThe results show that the most important information on CSD perceived by the stakeholders is about “products” while information about “community” is perceived as the least important. However, “community” is considered as the most influence party of CSD for the companies. Additionally, there are three main motives for the Indonesian listed companies in conducting CSD: “to create positive image”, to “act accountability” and to “comply with stakeholders' needs”. This study also indicates that the extent of CSD in Indonesian listed companies is very low. Further, the correlation examinations demonstrate that the majority of null hypotheses were accepted.Originality/valueThere is currently a level of research or invent CSD practices in developing countries. This paper helps to fill some of this gap.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ester Ernest Mnzava

Purpose The purpose of this paper is to explore the scholarly literature relating to the usage of Twitter in library settings. Various uses of Twitter and strategies used to promote effective utilisation of Twitter in the library are given. The library uses Twitter accounts to support various information services, interact with users and for collecting feedback from users for the services given. Design/methodology/approach The Google Scholar database was consulted to extract the desired data published in the five years (2015–2019). Then, the content analysis method was used to analyse the retrieved literature. Findings The findings revealed that Twitter is used by both the library and its users. The library uses Twitter accounts to support various information services, interact with users and for collecting feedback from users for the services given. Furthermore, the findings revealed different ways that can be implemented to improve the effective utilisation of Twitter in the library. Research limitations/implications The main limitation of this study is that the findings of the research are based on the data collected from Google Scholar in the five years only. Originality/value This study tries to explore how Twitter is used in the library settings and the strategies that when implemented can help to ensure that libraries reap the best from Twitter.


2020 ◽  
Vol 3 (1) ◽  
pp. 13-26
Author(s):  
José Satsumi López-Morales ◽  
Antonio Huerta-Estévez ◽  
Myrna Guadalupe Andrade-Estrada ◽  
Claudia Guadalupe Zarrabal-Gutiérrez

PurposeThe activities carried out in ports are disruptive to the environment where they are located. Therefore, the objective of this work is to analyze the presence of corporate social responsibility (CSR) in the missions and visions of the main ports of Latin America.Design/methodology/approachA qualitative technique of content analysis was applied to the missions and visions of 72 ports in Latin America. First, the missions and visions of the ports were collected (72). Second, it was assigned a value 1 if the mission had any evidence of CSR, 0 if it had no evidence and “-” if the mission was not found. The same procedure was performed with the visions.FindingsResults indicate that 20.83% of the ports allude to CSR in their missions, 34.72% of the ports allude to it in their missions and visions and 13.88% only allude to it in their visions (22 ports did not mention it in their missions or their visions). So, the main findings indicate that in Latin America the majority of ports do not consider elements of CSR in their missions and visions.Originality/valueThis paper is mainly focused on covering two gaps in the literature: first, to increase knowledge about the strategic bases of ports in Latin America through their missions and visions; and second, to visualize the coherence of the missions and visions with the activities of CSR.


Author(s):  
Chijioke Dikeocha

This chapter seeks to find out whether energy corporations that operate in Nigeria provide adequate information about their corporate social responsibility, and whether these programmes are available on their managed online media platforms. For this reason, the study investigates how two energy corporations have engaged the online newsletter platform to share information concerning their CSR performance. The research employs a content analysis method. The population of the study comprises all online newsletters published by these corporations from January 2013 to August 2014. There are recognized similarities and difference in their use of online newsletters to share information concerning their corporate social responsibility to their various stakeholders. The study recommended that ExxonMobil (Nigeria) and SPDC (Nigeria) should make an effort to be consistent in their online newsletter publication. SPDC (Nigeria) should de-emphasise the frightening account of oil theft and spillage and focus more on human capacity development of persons within their host communities.


2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zakiul Fuady Muhammad Daud ◽  
Raihanah Azahari

Purpose The purpose of this paper is to identify the conditions of the wajibah (obligatory) will under compilation of Islamic law (KHI) and the application and rationale of wajibah wills in religious justice. The wajibah will is a form of judicial wealth transition that can deliver an inheritance to an heir who is not otherwise eligible for it. It is implemented in some Islamic countries, including Indonesia, based on the KHI. Design/methodology/approach This is a descriptive qualitative study that uses documentation as a data-collection method. This study applies the content-analysis method to the data collected. Findings The results of study indicate that, under KHI, a wajibah will only be given to adopted children. Nevertheless, in the practice of religious justice, the wajibah will is also granted to heirs of faiths other than Islam and to illegitimate children. The rationale for the wajibah will involves historical factors and public considerations. Originality/value This paper provides information on the practice of the wajibah will in Indonesia in view of the plurality of the Indonesian people. Thus, the wajibah will is an appropriate instrument to attain justness in the well-being of the community. This paper also attempts to give a critical review of the practice based on five necessities.


2020 ◽  
Vol 4 (2) ◽  
pp. 406
Author(s):  
Steven Leo Naryi Lukman ◽  
Rustono Farady Marta ◽  
Sugeng Wahjudi

The COVID-19 pandemic which took place in Indonesia in 2020 was an adverse event for various sectors in the country. This case attracted a high level of public attention. Various companies engaged in carrying out corporate social responsibility activities in helping areas affected by COVID-19, one of which was PT. Sido Muncul. CSR activities help companies to get a positive image and maintain customer loyalty through publicity on the online news portal. The purpose of this research is to describe the contents of the news on the online news portal about corporate social responsibility carried out by PT. Sido Muncul during the COVID-19 pandemic. The results of this paper, will describe in detail the types of news issued to report on CSR carried out by it. the researcher choose to analyze with content analysis method by Wimmer and Dominick, this method including; describe the contents of communication, to know about the characteristics of the message, and to supports the study of the effects of mass media. In gathering information and data, the study used qualitative approach with content analysis methods for 8 news items released by various online news portals during the COVID-19 pandemic, starting from March 2, 2020


2016 ◽  
Vol 24 (1) ◽  
pp. 1-3
Author(s):  
Claire Clifford

Purpose – This paper explains how Sabio approached benchmarking of their overall human resource (HR) performance. Design/methodology/approach – Sabio asked employees for feedback, achieving an impressive 92 per cent response rate. Findings – Feedback from employees highlighted issues around leadership, communication and corporate social responsibility. The article explains how Sabio addressed these issues. Originality/value – This paper gives a first-hand account of benchmarking for HR departments and how the company addressed the issues raised.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.


Sign in / Sign up

Export Citation Format

Share Document