Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises

2019 ◽  
Vol 27 (4) ◽  
pp. 505-533 ◽  
Author(s):  
Daniela Argento ◽  
Giuseppe Grossi ◽  
Kamilla Persson ◽  
Theres Vingren
Keyword(s):  
Environmental Sustainability ◽  
Design Methodology ◽  
State Ownership ◽  
Statistical Analyses ◽  
Hybrid Organizations ◽  
Content Type ◽  
Quantitative Content ◽  
Corporate Size ◽  
Sustainability Disclosure ◽  
And Control

Purpose The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose. Design/methodology/approach Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs. Findings The findings reveal that only state ownership and corporate size significantly affect SOEs’ sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures. Originality/value Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

Sustaining multiple logics within hybrid organisations

2017 ◽  
Vol 30 (1) ◽  
pp. 191-216 ◽  
Author(s):  
Cristiano Busco ◽  
Elena Giovannoni ◽  
Angelo Riccaboni
Keyword(s):  
Design Methodology ◽  
Institutional Logics ◽  
Hybrid Organizations ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Institutional Pluralism ◽  
Mediating Role ◽  
And Control

Purpose The purpose of this paper is to explore how accounting and control practices contribute to the persistence of the multiple logics that characterise hybrid organizations, i.e. organizations that constantly incorporate elements from different institutional logics at the very core of their identity. Design/methodology/approach The authors draw on the literature regarding institutional logics and on studies exploring the enabling power of accounting to interpret the findings derived from a longitudinal case study of a hybrid organization operating in the field of brain-computer interface technology. Findings The study shows that the persistence of conflicting logics and innovation within hybrid organizations can be sustained through the mediating role of accounting and control practices. By engaging different interested parties within processes of innovation, these practices can establish complex interconnections between conflicting perspectives and their objects of concern. Consequently, accounting and control do not address a specific logic but instead contribute to lock different parties to their own logic, allowing them to engage and generate innovation while maintaining their diversity. Originality/value Whereas previous studies have explored mechanisms for keeping the multiple logics of hybrids separate or for reconciling them, the paper shows that conflicts between these logics do not need to be reduced but can be mediated to generate innovation. Additionally, the authors contribute to the literature on accounting “in action”, by illustrating the role of accounting and control practices as boundary objects that act within a broader “ecology of objects” through which innovation materializes in a context of enduring institutional pluralism.

G-GERT network model of online public opinion reversal based on kernel and grey degree

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shuli Yan ◽  
Xiangyan Zeng ◽  
Pingping Xiong ◽  
Na Zhang
Keyword(s):  
Public Opinion ◽  
Network Model ◽  
Design Methodology ◽  
Average Frequency ◽  
Decision Makers ◽  
Content Type ◽  
Gert Network ◽  
Frequency Probability ◽  
And Control ◽  
Difficult Issue

PurposeIn recent years, online public opinion reversal incidents have been occurring frequently, which has increased the complexity of the evolution of online public opinion, and they have become a difficult issue for public opinion management and control. It is of great significance to explore the regularity of online public opinion reversal.Design/methodology/approachCombined with the grey characteristics of online public opinion information, a grey graphical evaluation review technique (G-GERT) network model is constructed based on kernel and grey degree, and the frequency, probability and time of online public opinion reversal nodes are calculated using C-marking method and Z-marking method.FindingsThroughout the online public opinion reversal events, there are all repeated outbreak nodes occurring, so the authors regard the repeated occurrence of outbreak nodes as reversal. According to the average frequency, probability and time of repeated outbreak nodes in the G-GERT network model, the authors predict the corresponding key information of reversal. It can simulate the evolution process of public opinion events accurately.Originality/valueThe G-GERT network model based on kernel and grey degree reveals the regulation of public opinion reversal, predicts the frequency, probability and time of reversal nodes, which are the most concerned and difficult issues for decision-makers. The model provides the decision basis and reference for government decision-making departments.

Hong Kong’s response to COVID-19: a glance to the control measures and their enforcement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ka Ki Lawrence Ho ◽  
Ying-Tung Chan
Keyword(s):  
Hong Kong ◽  
Infection Rate ◽  
Government Policy ◽  
Design Methodology ◽  
Control Measures ◽  
Content Type ◽  
The Government ◽  
And Control ◽  
Viral Outbreak

Purpose This study aims to examine Hong Kong’s responses to COVID-19, arguing that Hong Kong’s relatively low infection rate is due to self-discipline of citizens together with the enforcement measures introduced by the government. Design/methodology/approach This study reviewed the government policy announcements and the prevailing scholarly analyses on Hong Kong society during COVID-19. Findings It starts by examining the partial lockdown and control measures since mid-January, and the roles of different government units in enforcement were examined and assessed. Suppression of viral outbreak in Hong Kong should primarily be attributed to the appropriate lockdown and quarantine actions of the government. Originality/value However, outperformance of the frontline professionals and the highly aware, self-disciplined and mutually aided citizens in the community are also the key to the “interim success” by June 2020 in the highly accessible and densely populated city.

scholarly journals Evaluation and control of opinion polarization and disagreement: a review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yuejiang Li ◽  
Hong Zhao
Keyword(s):  
Design Methodology ◽  
Crucial Importance ◽  
Content Type ◽  
Recent Advances ◽  
And Control

Purpose The purpose of this paper is to review the recent studies on opinion polarization and disagreement. Design/methodology/approach In this work, recent advances in opinion polarization and disagreement and pay attention to how they are evaluated and controlled are reviewed. Findings In literature, three metrics: polarization, disagreement and polarization-disagreement index are usually adopted and there is a tradeoff between polarization and disagreement. Different strategies have been proposed in literature which can significantly control opinion polarization and disagreement based on these metrics. Originality/value This review is of crucial importance to summarize works on opinion polarization and disagreement and to the better understanding and control of them.

Spaces of performance: a storytelling approach to learning in higher education

2018 ◽  
Vol 25 (6) ◽  
pp. 410-421 ◽  
Author(s):  
Kenneth Mølbjerg Jørgensen
Keyword(s):  
Higher Education ◽  
Learning Organization ◽  
Design Methodology ◽  
Theoretical Discussion ◽  
Content Type ◽  
Approach To Learning ◽  
Conditions For Learning ◽  
Research And Teaching ◽  
And Control ◽  
Practical Implications

Purpose The purpose of the paper is to provide a framework for reflecting on how different ways of configuring spaces in higher education (HE) condition the possibilities of learning. Second, the purpose is to construct a storytelling approach for the configuration of such spaces. Design/methodology/approach The paper’s conceptual purpose is achieved through a theoretical discussion of three concepts: performance, politics and storytelling. Findings Learning in HE needs reconsideration in terms of what kinds of learning are made possible through the discursive and material configuration of the spaces of research and teaching. In particular, the focus to some extent should move away from the management and control of learning toward what enables learning. Practical implications The literature on organizational learning and the learning organization comprise concepts, methods and tools that play different roles with regard to controlling, shaping and enabling learning. When the focus is on learning in HE, it is important to be aware of the tracks of learning these technologies enable. Social implications The interest in managing and controlling learning is often problematic in relation to the potential of HE to produce new and innovative forms of learning. Originality/value This paper introduces the term “spaces of performance,” which directs attention toward the material, discursive and relational conditions for learning. It also introduces a space of storytelling as a new principle for learning in HE.

To disclose or not to disclose? Fashion brands' strategies for transparency in sustainability reporting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Iva Jestratijevic ◽  
James Ohisei Uanhoro ◽  
Rachel Creighton
Keyword(s):  
Quantitative Study ◽  
Design Methodology ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Strategic Thinking ◽  
Fashion Industry ◽  
Content Type ◽  
Strategic Disclosure ◽  
Sustainability Disclosure ◽  
Practical Implications

PurposeThe purpose of this quantitative study is to identify disclosure strategies for transparency in sustainability reporting to support strategic thinking around transparency in the fashion industry. This research has two specific research objectives: to capture progress towards greater transparency across sustainability reporting areas, across fashion brands and years, and to identify strategic approaches for transparency in sustainability reporting by revealing common patterns in business disclosure.Design/methodology/approachThe authors cross-sectionally analyzed secondary data using four consecutive Fashion Transparency Indices (2017–2020). Brands' strategies for transparency in sustainability reporting were examined through the stakeholder theory lens.FindingsFindings confirm the presence of four approaches to disclosure: measurable, ambiguous, policy-only and secretive strategy. The disclosure was disproportionally distributed between 30% brands as transparency leaders and 70% brands as transparency laggards. The most transparent brands were not necessarily those rated highest by the index but those whose progress toward transparency was traceable over the years.Research limitations/implicationsThe study has overcome the limitation of the verifiability approach, supporting the requirement for diachronic and strategic disclosure assessments.Practical implicationsAs most brands hesitantly disclose sustainability information, stakeholders cannot know whether business policies equate to more than a corporate wish list. If there is no inspection for mandatory business disclosure, and if there is no penalty for disclosure violations, some fashion retailers will continue to generate profits while operating in an uncompliant and “opaque” manner.Originality/valueThe framing of disclosure strategies for transparency in sustainability reporting is the first scholarly effort to investigate diachronically sustainability disclosure among a big sample of major fashion brands.

K-5 social studies content standards: investigating critical thinking for informed action

2021 ◽  
Vol 16 (3) ◽  
pp. 203-217
Author(s):  
Oluseyi Matthew Odebiyi
Keyword(s):  
Content Analysis ◽  
Critical Thinking ◽  
Social Studies ◽  
Design Methodology ◽  
Content Standards ◽  
Quantitative Content Analysis ◽  
Content Type ◽  
Us States ◽  
Grade Levels ◽  
Quantitative Content

PurposeThe purpose of this study is to explore the dynamics of critical thinking for informed action within the frame of six sample US states’ Kindergarten-5 social studies content standards.Design/methodology/approachThis study used quantitative content analysis. In addition to describing how the states’ standards present critical thinking for informed action, four variables were included: the enrollment weight of the states, textbook adoption status to advance standards, summative test status for social studies and grade levels.FindingsThe results indicate complex variations in context-based critical thinking levels are required by the sample states’ content standards with an extensive orientation toward superficial contextual thinking.Originality/valueThe study provides a new lens with which to make sense of students’ context-based critical thinking, as it relates to the expectations found in standards. It discusses the implications of the states’ K-5 standards on engaging students in critical thinking.

Impact of AI regulation on intention to use robots

2019 ◽  
Vol 8 (2) ◽  
pp. 97-114
Author(s):  
Sheshadri Chatterjee
Keyword(s):  
Quality Of Life ◽  
Artificial Intelligence ◽  
Design Methodology ◽  
Regulatory Control ◽  
Control Beliefs ◽  
Intention To Use ◽  
Content Type ◽  
And Control ◽  
The Impact

Purpose The purpose of this paper is to identify the factors influencing the citizens to use robots that would improve the quality of life of the citizens. Design/methodology/approach With the help of different adoption theories and models and with the support of background studies, some hypotheses have been formulated and a conceptual model has been developed with the consideration of the impact of artificial intelligence regulation (IAR) that controls the use of robots as a moderator. The model has been validated and the hypotheses have been tested by statistical analysis with the help of survey works involving consideration of feedbacks from 503 usable respondents. Findings The study reveals that the use of robots by the citizens would appreciably increase if government imposes strict artificial intelligence (AI) regulatory control concerning the use of robots, and in that case, it appears that the use of robots would improve the quality of life of the citizens. Research limitations/implications The duly validated model would help the authority to appropriately nurse and nurture the factors such as ethical dilemma, perceived risks and control beliefs for enhancing the intention of the citizens to use robots for many purposes including domestic usage in the context of appropriate restrictions imposed through AI regulation. Such use of robots would eventually improve the quality of life. Originality/value There are a few studies covering analysis of IAR as a moderator on the linkages of the predictors with the intention of the citizens to use robots. In this context, this study is claimed to have offered a novel contribution.

Composition of Indian microfinance: a case for competing logics

2019 ◽  
Vol 27 (5) ◽  
pp. 1298-1316
Author(s):  
Sushanta Kumar Sarma
Keyword(s):  
Design Methodology ◽  
Belief System ◽  
Hybrid Organizations ◽  
Identity Conflict ◽  
Organizational Field ◽  
Social Entrepreneurs ◽  
Content Type ◽  
Institutional Infrastructure ◽  
Definition Of ◽  
Practical Implications

Purpose This paper aims to understand how competing logics can co-exist in the organizational field of Indian microfinance. Design/methodology/approach The paper uses the theoretical lens of an organizational field to understand the composition of the microfinance field. Using the definition of an organizational field, key players in Indian microfinance are identified and their interactions within the field are analysed to understand the emergence and co-existence of multiple logics. The data used for this paper are collected from published work on Indian microfinance. Findings The co-existence of competing logics is sustained through the creation of two sub-fields within Indian microfinance. Each of the sub-field is dominated by one institutional logic. The field originated in developmental logic of microfinance and gradually adopted the banking logic post-2000. The sub-fields are dominated by different organizational forms with different nature of interaction within the field. Research limitations/implications Actors within the field would experience institutional complexity with lesser intensity because of the existence of two distinct sub-communities with individual logic. Dual logics can sustain itself independently provided these are embedded in two different sub-communities. Despite the emergence of a new logic, the previous logic can still remain relevant given the enabling support from institutional infrastructure. Practical implications The manifestation of development and banking logics through practices and the belief system in Indian microfinance would offer useful insights for social entrepreneurs balancing the dual goals of hybrid organizations. Due to the sub-communities, a professional working with different forms of organization would experience little pressure to adjust to diverse logic and would also experience no or little identity conflict. Originality/value This paper focuses on the microfinance sector in India as an organizational field and explores the mechanism of co-existence of the dual goals of microfinance at the field level.

scholarly journals Enhancing cognitive and entrepreneurship competencies through EBL

2019 ◽  
Vol 4 (2) ◽  
pp. 280-292
Author(s):  
Kholilah ◽  
Vega Wafaretta ◽  
Dian Syariati
Keyword(s):  
Cognitive Abilities ◽  
Design Methodology ◽  
Industrial Revolution ◽  
Content Type ◽  
Whitney Test ◽  
Entrepreneurial Skills ◽  
Learning Challenges ◽  
The World ◽  
Student Center ◽  
And Control

Purpose Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to improve students’ competencies and make students more adaptable to the changes in the world of work in the future. The paper aims to discuss this issue. Design/methodology/approach This study uses quasi-experiments and divides classes into project class and control class. The project consists of making business proposals, conducting business, liquidating the partnership, and recording business transaction using the Xero platform. The Wilcoxon Signed Ranks Test, Mann–Whitney Test and independent t-test were carried out to test whether there are differences of cognitive abilities and entrepreneurial (general, social and functional) competencies between the project class and control class. Findings The results of the study shows there are differences of understanding of partnership accounting and the achievement of social and functional entrepreneurial competencies between the project class and control class. Research limitations/implications This study implies in using EBL to improve entrepreneurial skills for students beyond cognitive abilities. Originality/value The novelty of this research is the implementation of EBL in partnership accounting topics.

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