Sustainability reporting at EU level: leading by example?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Katharina Bryan
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Research Areas ◽  
European Court ◽  
The Status ◽  
The Eu

PurposeThis paper aims to contribute to research on public sector sustainability reporting, by focussing on the sustainability reporting of EU institutions and agencies. It seeks to examine to what extent the EU is leading by example in this area and to highlight the challenges for developing sustainability reporting at EU level.Design/methodology/approachThe paper is based on the European Court of Auditors’ (ECA) review on reporting on sustainability and presents the results of qualitative research, including a survey conducted among EU institutions and agencies. Additional secondary literature analysis puts the review's findings into the current research context on sustainability reporting.FindingsThe paper provides an overview of how the EU and its institutions and agencies report on sustainable development. It finds that the EU, as well as its institutions and agencies, are not yet leading by example on sustainability reporting. Of the 53 EU institutions and agencies surveyed, only 2 published sustainability reports. Additionally, the paper identifies key challenges for sustainability reporting in the public sector and highlights future research areas.Originality/valueThis is the first academic article on sustainability reporting of EU institutions and agencies. It contributes to our understanding of the status and challenges of public sector, supranational sustainability reporting and the auditing of such activities.

scholarly journals The future of auditing research in the public sector

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David C. Hay ◽  
Carolyn J. Cordery
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Research Opportunities ◽  
The Public ◽  
What Works ◽  
The Future ◽  
Practical Implications

PurposeThe purpose of this paper is to review opportunities for future research about auditing in the public sector.Design/methodology/approachThe paper presents the viewpoints of two researchers, supported by research that is cited in the paper.FindingsPublic sector auditing research has grown considerably. The authors expect further growth. The authors debunk some myths about public sector auditing. The authors suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries and develop suggestions about what works best.Research limitations/implicationsThe paper presents the views of the authors.Practical implicationsThere are opportunities for further research across different jurisdictions.Originality/valueThe paper makes a contribution by outlining research opportunities.

Ethical leadership

2019 ◽  
Vol 16 (1) ◽  
pp. 88-108 ◽  
Author(s):  
Fahad Shakeel ◽  
Peter Mathieu Kruyen ◽  
Sandra Van Thiel
Keyword(s):  
Public Sector ◽  
Organizational Behavior ◽  
Ethical Leadership ◽  
Future Research ◽  
Recent Criticism ◽  
Negative Consequences ◽  
Measurement Instruments ◽  
Leadership Theories ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to offer a review of the selected literature in ethical leadership synthesizing findings from 45 articles selected from journals on leadership, public administration, organizational behavior, psychology and ethics. Design/methodology/approach Four themes are addressed: the conceptualization of ethical leadership theories, the existence of popular measurement instruments for ethical leadership, findings on ethical leadership in the public sector and outcomes of ethical leadership in terms of benefits and negative consequences. Findings The definition by Brown et al. (2005) is the most frequently used definition, even though recent criticism states that this definition may be too narrow. Ethical leadership is usually measured by means of a survey; however, there are at least three different questionnaires in use. In the public sector, ethical leadership has been linked to both positive outcomes and negative consequences. Research limitations/implications This paper only includes selected academic articles and does not include published books. Originality/value Based on our findings, the authors present recommendations for future research, among others into a broader conceptualization of ethical leadership and the use of mixed methods.

The identity crisis of sustainable development

2014 ◽  
Vol 11 (1) ◽  
pp. 4-15 ◽  
Author(s):  
Catalin Ratiu ◽  
Beverlee B. Anderson
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
Identity Crisis ◽  
Primary Data ◽  
Future Research ◽  
Clear Understanding ◽  
Content Type ◽  
The Public ◽  
Larger Sample ◽  
Practical Implications

Purpose – There are many different conceptualizations to sustainable development and these different approaches may have led to confusion amongst the public. The purpose of this paper is to explore the identities of the term and how the confused identity may be leading to problems for sustainable development efforts. Design/methodology/approach – The design is exploratory, using both secondary and primary data to understand the different sustainable development concepts. Findings – There is no consistent understanding or use of the term “sustainable development” among various groups. Research limitations/implications – Future research should include a larger sample that is more representative of people from different backgrounds and geographical areas. Practical implications – The public is generally willing to support only projects that it understands. Without a clear understanding of sustainable development, the public will be less inclined to support these efforts. Originality/value – This study examines the perceptions and understandings of the term by the general public representing different generations.

Ambiguity in public sector performance measurement: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Field Research ◽  
Future Research ◽  
Academic Journal ◽  
Content Type ◽  
The Public ◽  
Study Results

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.

scholarly journals Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alessandro Lai ◽  
Riccardo Stacchezzini
Keyword(s):  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Professional Capital ◽  
Research And Practice ◽  
Corporate Reporting ◽  
Professional Challenges ◽  
Reporting Practice

Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting. Design/methodology/approach The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting. Findings The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting. Research limitations/implications Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions. Originality/value The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

Reimagining leadership – and its relationship with management – for the public sector

2016 ◽  
Vol 12 (2) ◽  
pp. 94-111
Author(s):  
Don Dunoon
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Distinct Form ◽  
Dominant Form ◽  
Content Type ◽  
The Public ◽  
The Moment ◽  
Practical Implications

Purpose The purpose of this paper is to review and critique three conventional assumptions about leadership and put forward an alternative framing, with leadership presented as a distinct form of intervention in particular moments to management. The paper also presents a structure for supporting leadership action by individuals and groups as an alternate to management action, which is seen as the dominant form. Design/methodology/approach Reflects an elaboration and distillation of concepts developed by the author since an earlier paper on essentially the same topic, drawing on his 20-plus years’ experience as a leadership developer. Findings Although not an empirical account, the paper seeks to demonstrate how, when conventional but infrequently challenged assumptions about leadership are “peeled back”, a new way of understanding leadership, especially in connection with management, is revealed. Research limitations/implications Suggestions are offered as to how the concepts and tools presented here could be evaluated, including in comparison with established leadership frameworks. Practical implications Outlines three practices for supporting leadership action in public sector organisations. These practices are working from observation, attributing reasonableness (allowing that others are reasonable) and speaking with authenticity. Collectively, these are known as the OBREAU Tripod (with “OBREAU” comprised of the first two letters in each of the pivotal words, observation, reasonableness and authenticity). Originality/value Conceiving of leadership as a different form of in-the-moment action to management in a public sector context is a distinctive contribution to the literature.

What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector

2019 ◽  
Vol 32 (1) ◽  
pp. 21-41 ◽  
Author(s):  
Floriana Fusco ◽  
Paolo Ricci
Keyword(s):  
Public Sector ◽  
State Of The Art ◽  
Environmental Accounting ◽  
Future Research ◽  
Academic Journals ◽  
Environmental Reporting ◽  
Bibliometric Method ◽  
Content Type ◽  
The Public ◽  
Social And Environmental Reporting

PurposeThe purpose of this paper is to provide a picture of the state of the art in social and environmental accounting research applied to the public sector, highlighting different streams and the main gaps in current literature and providing input for future research.Design/methodology/approachA bibliometric method was used to analyse the characteristics, citation patterns and content of 38 papers published in international academic journals.FindingsThe findings show that the research on social and environmental reporting in the public sector is still at an early stage. Current investigations, although slowly on the increase, are still very few and localised. Most papers are about the reasons why public organisations report, what and how they report, but there are so many aspects that need to be investigated more in-depth or require extra validation in order to open new directions for future research, among which the relationship with and the differences between other non-financial type of reporting, namely ICR and IR.Research limitations/implicationsThe study shows some limitations, mainly related to the adoption of the bibliometric method. Indeed, it does not take into account books and chapters but only papers published in international and academic journals. This leads to exclude a significant part of the existing literature and other relevant contributions on the field.Originality/valueSocial and environmental reporting practices are quickly spreading in the public sector. The field is particularly interesting, given the specific connotations of this kind of organisations. However, the literature is clearly not exhaustive and there is not a comprehensive and systematic review of the state of the art on the subject.

What jokes about entrepreneurs tell us about how humour may shape and de-legitimise public perceptions of entrepreneurial identity

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Robert Smith ◽  
Lorraine Warren
Keyword(s):  
Learning Outcomes ◽  
Design Methodology ◽  
Public Perception ◽  
Public Perceptions ◽  
Future Research ◽  
Complex Nature ◽  
Content Type ◽  
Future Studies ◽  
The Public ◽  
Research Stage

PurposeHumour and, in particular, jokes have received little serious academic scrutiny in the entrepreneurship literature to date. To address this, the purpose of this paper is to examine publicly available jokes about entrepreneurs to establish what such jokes tell us about how humour, particularly entrepreneur jokes shapes public perceptions of entrepreneurial identity. This is important because humour may be an integral part of an individual's entrepreneurial identity. The authors thus contribute to understandings of the complex nature of entrepreneurial identity and how public perceptions of humour influence such by encapsulating negative public perception of entrepreneurs which may act as a de-legitimisation mechanism.Design/methodology/approachFrom a representative sample of entrepreneur jokes located on the web using netnographic techniques, the authors apply a multi-disciplinary framework to analyse the material and its messages to establish how such jokes shape public perceptions.FindingsThe findings suggest that jokes convey a pejorative message about how entrepreneurs are perceived by the public with the content and message of the jokes being negative and derogatory. Common themes contained in the punchlines include – criminality, greed, dishonesty, hubris, stupidity, misfortune, ridicule and deviousness – all of which may de-legitimise generic entrepreneurial identity. In the process, the authors uncovered liminal aspects of joke telling and consumption in that the perception of jokes about entrepreneurs relate to the time and context in which the joke is told given that situational cleverness is a key facet of such jokes. In addition, the authors discuss variations across jokes.Research limitations/implicationsThe authors discuss learning outcomes for future research and potential future studies into humour in an entrepreneurial context.Originality/valueThis study places humour and joking on the research stage, making an incremental contribution. The authors add to the literature on the use of entrepreneurial humour and in particular in relation to how jokes influence public perception of entrepreneurs. From the data collected, the authors develop some fresh insights into the variation and range of entrepreneurship related jokes accessible online.

scholarly journals Validation of Arnaud’s ethical climate index by public sector auditors in Malaysia

2019 ◽  
Vol 35 (3) ◽  
pp. 345-358
Author(s):  
Chew Har Loke ◽  
Suhaiza Ismail ◽  
A.H. Fatima
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Ethical Climate ◽  
Climate Index ◽  
Future Research ◽  
Content Type ◽  
Future Studies ◽  
The Public ◽  
Ethical Work Climate ◽  
Main Components

Purpose The purpose of this paper is to empirically test Arnaud’s (2010) ethical climate index (ECI) of measuring ethical work climate (EWC) in the context of Malaysian public sector auditors (PSAs). Design/methodology/approach EWC is conceptualized as four main components with two sub-components. Questionnaires were distributed to the population of PSAs in the Malaysian National Audit Department (NAD). Factor analysis (principal component analysis [PCA]) was used to verify the components of EWC. Findings Results from PCA revealed that EWC, indeed, has four main components. Therefore, the findings of this study provide empirical evidence that validates Arnaud’s (2010) EWC model, although tested on PSAs in Malaysia. Research limitations/implications This paper has a limited purpose, which is to test whether the ECI could be applied to PSAs in Malaysia to derive the original four main components of Arnaud’s EWC. Thus, this study does not evaluate the EWC of PSAs or determine causal relationships between EWC and other variables; these are left to future studies. Practical implications The findings of this study confirm that Arnaud’s (2010) ECI is sufficiently resilient to be applied to the context of PSAs in Malaysia. Hence, future studies could use this index to measure EWC not only in the public sector but also in the private sector. Future research could also further test this index in different contexts. Originality/value Arnaud’s (2010) ECI was originally applied in the context of the private sector in a developed country. Hence, this study adds value by extending the ECI to the public sector in a developing country, Malaysia.

scholarly journals Supply chain cost research: a bibliometric mapping perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Edgar Ramos ◽  
Steven Dien ◽  
Abel Gonzales ◽  
Melissa Chavez ◽  
Ben Hazen
Keyword(s):  
Supply Chain ◽  
Design Methodology ◽  
Future Research ◽  
Supply Chain Optimization ◽  
Content Type ◽  
Analysis Techniques ◽  
Research Areas ◽  
Supply Chain Costs ◽  
Academic Publications ◽  
Scopus Database

PurposeThe purpose of this paper is to review the literature on logistics and supply chain costs to provide an analysis of sources of publication, citations and authorship using bibliometric analysis techniques (VOSviewer and CitNetExplorer tools).Design/methodology/approachA review of 756 articles published during the period 2014 to 2019 referenced in the Scopus database was performed. The review was limited to articles published in English and directly related to logistics and supply chain costs.FindingsThe research identified more than 2,000 authors representing more than 5,000 keywords and 10,000 references from a total of 155 journals investigated. A critical synthesis of the resulting data revealed several insights about various aspects of studies in this field. For instance, the review identified a scarcity of academic publications in three key areas, namely “supply chain,” “optimization” and “transportation”, which are concepts focused on the total supply chain.Originality/valueThis research highlights important areas of attention for both researchers and practitioners considering costs associated with logistics and supply chain operations and strategies. The results can also help identify thematic areas, journals and topics for future research. The paper identifies and proposes research areas to contribute to the literature when challenges to investigating logistics and supply chain costs are discussed.

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