International evidence of changing assurance practices for carbon emissions disclosures

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rina Datt ◽  
Pranil Prasad ◽  
Connie Vitale ◽  
Krishan Prasad
Keyword(s):  
South Africa ◽  
North America ◽  
Carbon Emissions ◽  
Design Methodology ◽  
Service Providers ◽  
Content Type ◽  
International Evidence ◽  
The Uk ◽  
Intensive Growth ◽  
Do So

Purpose The market for the assurance of carbon emissions disclosures is showing intensive growth. However, due to the largely voluntary nature of carbon reporting and assurance, there are currently no clear standards or guidelines and little is known about it. The purpose of this paper is to examine the reporting and assurance practices for carbon emissions disclosures. Design/methodology/approach This study provides evidence on this market, with a sample that includes 13,419 firm-year observations across 58 countries between 2010 and 2017 from the Carbon Disclosure Project (CDP) database. Findings The results show that the demand for carbon emissions reporting comes mainly from North America, the UK and Japan. Recently, markets such as South Africa have also shown increased demand for carbon reporting. The data also shows that more firms are seeking assurance for their carbon emissions reports. Legitimacy, stakeholder and institutional theories are used to explain the findings of this study. Research limitations/implications The results have important implications for firms that produce carbon emissions disclosures, assurance service providers, legislators, regulators and the users of the reports and there should be more specific disclosure guidelines for level and scope of reporting. Originality/value Amongst the firms that do provide assurance on their carbon emissions reports, a majority do so using specialist assurance providers, with only limited assurance being provided. The results further show that a myriad of assurance frameworks is being used to assure the carbon emissions disclosures.

Disguise mechanisms in regulation definitions: the private health system

2019 ◽  
Vol 27 (3) ◽  
pp. 613-629
Author(s):  
Arnaldo L. Ryngelblum ◽  
Ernesto M. Giglio ◽  
Victor Silva Corrêa
Keyword(s):  
Trade Unions ◽  
Design Methodology ◽  
Field Data ◽  
Service Providers ◽  
Institutional Logics ◽  
Research Strategy ◽  
Content Type ◽  
Medical Associations ◽  
Health Field ◽  
Do So

Purpose Studies of institutional logics have emphasized two fundamental conceptions: first, that there is continuous competition between the various logics embedded in any context and, second, that certain mechanisms influence the promotion or modification of existing logics. The purpose of this paper is to contribute to these studies by broadening the propositions on the mechanisms used by the actors to disguise the fact that they are not prioritizing non-prevailing logics. Design/methodology/approach The paper examines the disguise mechanisms used in the regulation of the private health field in Brazil, which has still been rarely explored in the literature on the theme. The research strategy was qualitative, involving documentary research that provided information to create a script for interviewing different actors in this field, such as health plan companies, service providers, medical associations, trade unions, regulatory agency, consumer defense organizations and the judiciary, lending credibility to the study. Findings The field data suggest important findings. Field actors pursue exerting influence in defining the outcomes of the institutional logics prevailing at each event. In this pursuit, they work to keep representative parts of prescribed practices non-transparent to allow them a margin in which to maneuver when confronted with a non-prevailing logic. Originality/value This paper emphasizes that, in any context, actors, while following the prescriptions of a prevailing logic, might have to disguise not following the prescriptions of other logics; thus, they will have to seek for mechanisms to do so. This paper, by identifying disguise mechanisms that operate in the specific field of private health in Brazil, finally sheds light on disguise mechanisms, contributing to the general literature on institutionalism.

scholarly journals Perceptions of growth-impeding constraints acting upon SMEs’ operations and the identification and use of transitionary paths to elevate them

2018 ◽  
Vol 38 (3) ◽  
pp. 756-783 ◽  
Author(s):  
Ben Clegg
Keyword(s):  
Operations Management ◽  
Design Methodology ◽  
Theory Of Constraints ◽  
Content Type ◽  
Novel Approach ◽  
The Uk ◽  
Case Data ◽  
Practical Implications ◽  
Different Levels ◽  
Do So

Purpose The purpose of this paper is to know which growth-impeding constraints are perceived to act upon operations of small- to medium-sized (SME) companies by their owner-managers and to recommend transitionary paths to elevate constraints and increase contribution levels made by SMEs’ operations. To do so, this research has been primarily founded upon Hayes et al.’s (2005) operations contribution model for differentiating between different levels of operations’ contribution, and secondarily on the theory of constraints philosophy to explain the perceptions of constraints found at each level – current and future. Design/methodology/approach An open-ended survey and a series of group workshops have gathered new empirical data about these perceptions, which were coded using the relational content analysis to identify a parsimonious set of perceptual growth-impeding constraint categories. The most popular transitions were identified and a correlation of frequency rank orders between “perceived current” and “perceived future” constraints categories was calculated, and likely transitionary paths for growth are discussed. Three SME case studies were documented in related action research to contextualise survey findings. Findings The most popular transition was from “neutral” to “leading”. A lack of people capability was perceived to be the most commonly reported growth-impeding constraint category, followed by a combined lack of process competence and product and service innovation, further followed by a lack of skills in information technology automation. In addition, a new conceptual model has been generated inductively to address shortcomings found in the original operations contribution model (Hayes et al., 2005) during its application to UK SMEs. The new model is referred to in this paper as the “Operations Growth Rocket”. Research limitations/implications This research only used data from UK SMEs. Practical implications This work should help SME owner-managers to overcome growth-impeding constraints that act upon their operations and assist them to develop more effective actions and paths to increase the contribution levels made by their operations. This in turn should support growth of their organisations. Findings will also inform teaching about more effective operations management in SMEs. Social implications This work should help UK SMEs to grow, which in turn will strengthen the UK economy. Originality/value A novel approach and new data from 208 SMEs modify a classical operations contribution model (Hayes et al., 2005). This is achieved by considering transitionary paths to be meta-categories continua abstracted from constraint categories combined with case data for moving towards higher levels of operations contribution, rather than using discrete growth-impeding and growth-constraining “levels”. This research has inductively generated a new version of the classical contribution model that should be more suitable for stimulating growth in (UK) SMEs.

scholarly journals “The UK is not innocent”: Black Lives Matter, policing and abolition in the UK

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Remi Joseph–Salisbury ◽  
Laura Connelly ◽  
Peninah Wangari-Jones
Keyword(s):  
United States ◽  
Design Methodology ◽  
The United States ◽  
Content Type ◽  
High Profile ◽  
Police Contact ◽  
Black Lives Matter ◽  
The Uk ◽  
Stop And Search ◽  
Do So

PurposeThe purpose of this article is to show that racism is not only a US problem. Rather, racism is endemic and pervasive in the UK context, manifesting at every level of policing. From stop and search, to deaths after police contact, the authors highlight long-standing and widespread racist disparities in UK policing. The authors therefore pierce through any delusions of UK “post-racialism” in order to show that, as protesters have reminded us, “the UK is not innocent”.Design/methodology/approachIn this piece, the authors reflect on the Black Lives Matter protests of 2020. Whilst the catalyst was the death of George Floyd in the United States, the authors explore what the protests mean in the UK context. To do so, the authors draw upon recent high-profile examples of police racism, before situating those events within a wider landscape of racist policing.FindingsDemonstrating that UK policing has to be understood as institutionally racist, the authors suggest that responses to police racism need to be radical and uncompromising – tweaks to the system are not enough. The authors therefore look towards defunding and abolition as ways in which one can begin to seek change.Originality/valueThe piece takes up the challenges set by this Black Lives Matter moment and offers a critical take on policing that seeks to push beyond reformism whilst also highlighting the realities of UK racism.

scholarly journals How to reinvent the High Street: evidence from the HS2020

2017 ◽  
Vol 10 (4) ◽  
pp. 380-391 ◽  
Author(s):  
Costas Theodoridis ◽  
Nikos Ntounis ◽  
John Pal
Keyword(s):  
Decision Making ◽  
Design Methodology ◽  
Academic Community ◽  
Discussion Paper ◽  
Content Type ◽  
High Street ◽  
Decision Making Processes ◽  
The Uk ◽  
Practical Implications ◽  
Do So

Purpose The purpose of the paper is to present and critically discuss the findings of the ESRC-funded HS2020 project. The aim is to discuss the retail-led change that has happened to the High Streets that participated to the project that, in some cases, is revolutionary and is leading to the reinvention of the place. To do so reference is made to various retail change theories discussing both institutional and consumer-led change. Design/methodology/approach This is a discussion paper on the findings of the HS2020 project. Findings The major finding reported in this paper is that the reinvention is a natural learning process that involves the comprehension of change and the development of knowledge that will lead to the reinvention of the High Street. Research limitations/implications The findings of the research are based on data that were collected from a total of ten towns across the UK. Practical implications The paper suggests that to reinvent the High Street the stakeholders that are involved in the place decision-making processes they should embrace the change as a natural development and try to understand and learn from it rather than resisting to it. The HS2020 project provides a comprehensive guide of the areas that change can be managed and if it happens it can facilitate the reinvention. Originality/value The paper is relevant to the academic community, as it offers insight to the theories of retail change, and to the practitioners, as it provides evidence as to how to deal with the change that happens to the High Streets.

scholarly journals Sustainability reporting

2017 ◽  
Vol 25 (2) ◽  
pp. 186-215 ◽  
Author(s):  
Kwame Oduro Amoako ◽  
Beverley R. Lord ◽  
Keith Dixon
Keyword(s):  
North America ◽  
South America ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Social Aspects ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Regional Headquarters ◽  
Sustainability Reports ◽  
Do So

Purpose Sustainability reporting serves as a means of communication between corporations and their stakeholders on sustainability issues. This study aims to identify and account for the contents of sustainability reporting communicated through the websites of the plants in five continents of the same multinational mining corporation. Design/methodology/approach This study uses data published by Newmont Mining Corporation. The corporation has regional headquarters in five continents: Africa, Asia, Australia and North America and South America. The data were drawn from the websites of the five plants adjacent to those regional headquarters. Economic, environmental and social aspects of sustainability as reported by each plant were identified; to do so, a disclosure analysis based on the elements of the Global Reporting Initiative and the United Nations Division for Sustainability Development was used. These aspects were then compared and contrasted to highlight if, and to what extent, institutional isomorphism influences variations in sustainability disclosures among plants compared with the parent company. Findings It was found that most of the reporting about sustainability matters comprises narratives; there were also a few physical measures but very little financial information. Notwithstanding that the websites of all five plants used similar headings, the contents of reports differed. The reports from the plants in Australia, South America and Africa were more comprehensive than those from the plants in Asia and North America. The authors attribute these differences to institutionalisation of location-specific characteristics, including management discretion, legislation and societal pressures influencing sustainability reporting. The authors argue that managers responsible for preparing sustainability reports and who work essentially as sustainability accountants should develop templates and measures to raise the standard and comprehensiveness of reports for improved communication, information and behaviour. Originality/value Extant studies on sustainability reporting have focused mainly on comparisons between sustainability reports published by different corporations or sustainability reports published in different years by the same corporation. The authors believe that this is one of the first studies to have examined differences in sustainability information published by different subsidiaries within the same large corporation and the first to show how concurrent disclosures can differ.

scholarly journals Student satisfaction or happiness?

2015 ◽  
Vol 23 (1) ◽  
pp. 5-19 ◽  
Author(s):  
Aftab Dean ◽  
Paul Gibbs
Keyword(s):  
Higher Education ◽  
Student Satisfaction ◽  
Design Methodology ◽  
Service Providers ◽  
Academic Staff ◽  
Student Experience ◽  
Service Model ◽  
Transformative Experience ◽  
Content Type ◽  
The Uk

Purpose – This paper aims to investigate the purpose of the complex open system of higher education and to explore this transformative experience as personal flourishing, where students come to terms with a way of being, matching their potentiality with their agency and leading to profound happiness. There is influential, but not uncontested (Tsinidou et al., 2010), literature concerning higher education institutes as education service providers, functioning like any other business (DeShields, 2005). Eagle and Brennan (2007, p. 4) argue that academic staff as service providers are thus vital to process delivery. Using a service model and traditional corporate quality frameworks, there is a temptation to measure how a service ethos serves recipients and co-producers – students, donor, industry and sponsors – negating education’s transformative and uncertain nature, rather than taking the externality of process delivery as a guide. Design/methodology/approach – The research is based on a questionnaire designed and administered to two cohorts of students in different universities in the UK. It presents the outcomes as indicative results and draws preliminary conclusions on how the student experience might be engaged with to increase happiness as well as satisfaction. Findings – The results show a distinct notion of happiness which has specific attributes from those that deliver satisfaction. Originality/value – The literature on student experience and more importantly, its reporting conflate happiness and satisfaction. This research shows that they are different, and offers a new way of looking at the student experience data.

scholarly journals Evaluating competing public policy approaches towards the informal economy

2016 ◽  
Vol 29 (4) ◽  
pp. 365-380 ◽  
Author(s):  
Colin C Williams ◽  
Ioana Alexandra Horodnic ◽  
Lynda Burkinshaw
Keyword(s):  
Informal Economy ◽  
Design Methodology ◽  
Social Actor ◽  
Content Type ◽  
Face To Face ◽  
Economic Actor ◽  
The Uk ◽  
Practical Implications ◽  
Do So

Purpose – Conventionally, participation in the informal economy has been explained by viewing citizens as rational economic actors participating when the pay-off is greater than the expected cost of being caught and punished, and thus tackled by raising the sanctions and risks of detection. Given that many citizens do not engage even when the benefits outweigh the costs, a new social actor approach has begun to emerge which explains the informal economy as arising when tax morality is low and seeks to foster commitment to compliance. The purpose of this paper is to provide an evidence-based evaluation of these competing policy approaches. Design/methodology/approach – To do so, the results are reported of 1,306 face-to-face interviews undertaken during 2013 in the UK. Findings – The finding is that raising the sanctions and risks of detection has no significant impact on the likelihood of participation in the informal sector. However, participation in the informal economy is significantly associated with tax morality. Indeed, the only time that increasing the sanctions and risks of detection reduces the level of participation in the informal economy is amongst citizens with very low tax morality. Practical implications – Rather than continue with the current rational economic actor approach of increasing the penalties and risks of detection, this case study of the UK reveals that a new policy approach is required that seeks to improve tax morality by introducing measures to reduce the acceptability of participating in the informal economy. Whether this is more widely applicable now needs to be tested, given the dominance throughout the world of this punitive rational economic actor approach. Originality/value – This paper provides evidence supporting a new social actor approach towards explaining and tackling participation in the informal economy.

scholarly journals No children, no DSS, no students: online adverts and “property guardianship”

2019 ◽  
Vol 11 (3) ◽  
pp. 217-229
Author(s):  
Jed Meers ◽  
Caroline Hunter
Keyword(s):  
Social Security ◽  
Search Engine ◽  
Design Methodology ◽  
Content Type ◽  
The Uk ◽  
Legal Understanding ◽  
Source Of Information ◽  
Do So ◽  
Rented Sector

PurposeThose seeking a new place to live – especially in the private rented sector – now head online to do so. The platforms they use and adverts they see are an important source of information about the properties they will occupy and how their owners’ seek to project them. This paper aims to argue for the importance of property adverts as a source of data, using “property guardianship” to illustrate the value in the approach.Design/methodology/approachThe study draws on an analysis of 503 advertisements published on SpareRoom.co.uk – a leading property search engine – in July 2018.FindingsThe authors put forward four key areas of findings. The first two look at legal understanding, dealing with the context, the advertisement provides for eventual occupation (the “process of construction”) and any indications they provide of legal elements of occupation (“diagnostics”). The final two deal with the broader positioning of the sector, analysing the practice of excluding prospective occupiers, such as the widespread inclusion of “no Department of Social Security” seen elsewhere in the private rented sector, and how the adverts project a certain lifestyle to their viewer.Research limitations/implicationsThe findings demonstrate that further research into property advertisements would be valuable, particularly into other sub-markets in the private-rented sector, such as student accommodation and “professional” lets.Originality/valueThis study is the only analysis of property guardian advertisements and the first dedicated study of private rented sector advertisements in the UK.

Intercultural competence and customer facial recognition

2018 ◽  
Vol 32 (5) ◽  
pp. 570-580
Author(s):  
Geraldine Rosa Henderson ◽  
Tracy Rank-Christman ◽  
Tiffany Barnett White ◽  
Kimberly Dillon Grantham ◽  
Amy L. Ostrom ◽  
...  
Keyword(s):  
South Africa ◽  
Factorial Design ◽  
Intercultural Competence ◽  
Design Methodology ◽  
Service Providers ◽  
Facial Recognition ◽  
Content Type ◽  
Black And White ◽  
Additional Noise ◽  
The Usa

Purpose Intercultural competence has been found to be increasingly important. The purpose of this paper is to understand how intercultural competence impacts service providers’ ability to recognition faces of both black and white consumers. Design/methodology/approach Two experiments were administered to understand how intercultural competence impacts recognition of black and white consumer faces. Findings The authors find that the more intercultural competence that respondents report with blacks, the better they are at distinguishing between black regular customers and black new shoppers in an experiment. The authors find no impact of intercultural competence on the ability of respondents to differentiate between white consumers. These findings hold for respondents in the USA and South Africa. Research limitations/implications One limitation of this research is that the studies were conducted in a controlled lab setting. Thus, one could imagine additional noise from a true consumer setting might increase the effects of these results. Another limitation is the focus on only black and white consumer faces. In this paper, the authors focused on these two races, specifically to keep the factorial design as simplified as possible. Originality/value The implications of this research are important given that the ability of employees’ recognizing customer faces can affect customers’ day-to-day interactions in the marketplace.

Profiting from innovation

2014 ◽  
Vol 30 (11) ◽  
pp. 39-42
Keyword(s):  
Design Methodology ◽  
Business Success ◽  
Content Type ◽  
Innovation Activities ◽  
The World ◽  
Pertinent Information ◽  
Vital Component ◽  
The Uk ◽  
Practical Implications ◽  
Do So

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings – Innovation is serendipity. That is the view of Tim Berners-Lee, the UK scientist whose invention of the World Wide Web takes pride of place on his CV. But whether breakthrough developments are more down to accident than intent is the question. What really matters is that they constitute a vital component of business success. Businesses organizations naturally seek to maximize the returns from their innovation activities. Prosperity and even survival often depend on being able to do so. However, it is rarely that simple. Numerous factors typically come into play, which are outside the firm’s control. Securing the desired levels of value and profit thus demands that sophisticated commercialization strategies are in place. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

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