Sustainability reporting in justice systems: a comparative research in two European countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Floriana Fusco ◽  
Renato Civitillo ◽  
Paolo Ricci ◽  
Sylwia Morawska ◽  
Katarzyna Pustułka ◽  
...  
Keyword(s):  
Online Survey ◽  
Sustainability Reporting ◽  
European Countries ◽  
Comparative Approach ◽  
Political Debate ◽  
Content Type ◽  
Reporting Practices ◽  
Wide Range ◽  
Current Practices ◽  
Judicial Systems

Purpose That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its potential trade-off with independence and impartiality. Nevertheless, the need to respond to the demands for greater transparency and accountability has also pushed judicial organizations to establish a dialogue with a wide range of subjects. This study aims to explore the understanding and the current practices of sustainability reporting currently in place in judicial systems. Design/methodology/approach The study adopts a comparative approach, conducting an online survey in two European countries (Italy and Poland). The survey was built around the research questions and literature and administered between February and March 2020. Specifically, 804 courts were involved, of which 430 are in Italy and 374 in Poland. Findings Findings show that the current practices are still not widespread and there is still a lack of understanding of what sustainability reporting is, and therefore, of what its potential usefulness within the courts could be. Moreover, many differences between the two countries are pointed out, so it is possible to assume that the different cultural and institutional settings influence sustainability reporting practices. Finally, some interesting implications for policymakers are provided. Originality/value Judicial organizations are still poorly investigated in the literature, despite being at the center of a wide public and political debate. Moreover, the international comparative perspective adopted constitutes a further aspect of novelty.

Sustainability reporting in the aviation industry: worldwide evidence

2018 ◽  
Vol 9 (4) ◽  
pp. 362-391 ◽  
Author(s):  
Abdullah S. Karaman ◽  
Merve Kilic ◽  
Ali Uyar
Keyword(s):  
Logistic Regression ◽  
Firm Performance ◽  
Sustainability Reporting ◽  
Aviation Industry ◽  
Content Type ◽  
Negatively Associated ◽  
Reporting Practices ◽  
Sustainability Disclosure ◽  
Wide Range ◽  
Sustainability Reports

Purpose The purpose of this study is to investigate empirically what affects Global Reporting Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the aviation industry between 2006 and 2015. Design/methodology/approach The authors derived data from the GRI Sustainability Disclosure Database and Thomson Reuters EIKON; from the former, they downloaded GRI-based reports, and from the latter, they obtained financial data. The authors performed four-level analysis – report existence, report count, application level of report and firm performance –using various regression models (i.e. logistic regression, Poisson regression, ordered logistic regression and ordinary least squares regression). Findings First, the authors based the analysis on the existence of GRI-based sustainability reports, which showed that firm size and leverage are positively associated with sustainability reporting. Contrary to expectations, ownership was negatively associated. Furthermore, free cash flow per share, growth and profitability do not have significant effects on sustainability reporting, in contrast to expectations. Subsequent analysis was based on report count (number of total published reports within the examination period) and application levels of reports. Compared to the preceding analysis, there were no notable surprises. In addition, we found evidence that growth is negatively associated with application levels of reports (partially supported). Thus, report existence, report count and application level results largely confirm each other. Finally, the authors tested the effect of sustainability reporting on firm performance, which did not produce significant results. Thus, in the aviation industry, sustainability reporting does not play a significant role in enhancing firm performance. Practical implications First, the findings show that larger and highly leveraged aviation firms can reduce agency and legitimacy costs through sustainability reporting. Surprisingly, the same assumption did not hold for ownership structure as the firms with diffused ownership base tend not to publish sustainability reports. Thus, boards are advised to establish and improve monitoring mechanisms in these types of firms. Second, although the number of aviation companies publishing separate sustainability reports has increased significantly over the years, almost half of the companies are not still producing sustainability reports. Hence, if the aviation industry believes the merits of engaging in sustainability issues and sincerely desires to enhance its sustainability reporting practices, the authors can suggest the following initiatives. Boards might encourage companies to incorporate sustainability issues into company operations by assigning the necessary financial and human resources. The boards might also establish a separate sustainability committee or department, which could focus on sustainability issues and reporting practices. Regulatory bodies could also encourage aviation companies to act in a socially and environmentally responsible manner by proposing legal requirements and providing guidance. Social implications Relevant civil organisations and environmental activists might undertake more active roles to enhance awareness of sustainability issues in the aviation industry. Originality/value Most of the prior studies did not focus on standalone GRI-based sustainability reports, and they were conducted on limited samples and not the aviation industry in particular. This study aims to fill these gaps empirically by establishing testable hypotheses and attempting to demonstrate the validity of theoretical relationships in a wide range of data and among aviation companies worldwide. In this sense, this study is unique in what it undertakes. This study also tests whether sustainability reporting impacts firm value in the aviation industry which, to the best of the authors’ knowledge, has not been examined in prior studies to this extent.

Revisiting the effects of anthropomorphism on brand relationship outcomes: the moderating role of psychological disposition

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kuan-Ju Chen ◽  
Jhih-Syuan Lin
Keyword(s):  
Online Survey ◽  
Mediating Effects ◽  
Literature Study ◽  
Psychological Traits ◽  
Brand Attachment ◽  
Content Type ◽  
Brand Relationship ◽  
Wide Range ◽  
Relationship Outcomes ◽  
Psychological Disposition

Purpose Given the thriving attention paid to brand personification in marketing, this paper aims to delve into consumers’ psychological traits that may moderate the positive anthropomorphic effects on brand outcomes specific to relationship marketing. Design/methodology/approach A theoretical model was proposed based on a review of the extant literature. Study 1 conducted an online survey and used confirmatory factor analysis to validate the constructs significantly correlated with anthropomorphic processing. Two follow-up studies (Study 2a and 2b) using experimental designs were performed to provide evidence substantiating the moderated mediation in the process. Findings Based on the results across the three studies, motivational, rather than cognitive, disposition significantly correlates with perceived anthropomorphism and brand relationship outcomes. Need for belonging serves as a sociality moderator in strengthening the mediating effects of perceived anthropomorphism on brand attachment and brand experience, respectively. Parasocial interaction serves as an effectance moderator in augmenting the mediating effects of perceived anthropomorphism on brand attachment. Research limitations/implications This research extends and contrasts the theoretical grounding for anthropomorphism as a set of situational consumer perceptions by integrating its boosting factors in social psychology with emerging brand constructs in marketing and consumer behavior research. More studies are encouraged to probe into the complex anthropomorphic phenomenon. Practical implications This research sheds light on marketers’ strategic management efforts in implementing brand personification to target a wide range of market segments with diverse psychological disposition. Originality/value Conceiving anthropomorphism as an in-process situational output in information processing, this research provides further understanding of the psychological traits that facilitate the construction of consumer-brand relationships through anthropomorphic perceptions in the context of brand personification.

How do public companies respond to national challenges through sustainability reporting? – The case of Sri Lanka

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dinithi Dissanayake ◽  
Carol A. Tilt ◽  
Wei Qian
Keyword(s):  
Sri Lanka ◽  
Developing Country ◽  
National Level ◽  
National Development ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Structured Interviews ◽  
Content Type ◽  
Integrative Social Contracts Theory ◽  
Reporting Practices

Purpose The purpose of this paper is to explore how sustainability reporting is shaped by the global influences and particular national context where businesses operate. Design/methodology/approach The paper uses both content analysis of published sustainability information and semi-structured interviews with corporate managers to explore how sustainability reporting is used to address unique social and environmental challenges in a developing country – Sri Lanka. The use of integrative social contracts theory in investigating sustainability reporting offers novel insights into understanding the drivers for sustainability reporting practices in this particular country. Findings The findings reveal that managers’ perceptions about usefulness of sustainability reporting, local contextual challenges and global norms influence the extent to which companies engage in sustainability reporting and the nature of sustainability information reported. In particular, Sri Lankan company managers strive to undertake sustainability projects that are beneficial not only to their companies but also to the development of the country. However, while company managers in Sri Lanka are keen to undertake sustainability reporting, they face different tensions/expectations between global expectations and local contextual factors when undertaking sustainability projects and reporting. This is also showcased in what is ultimately reported in company annual reports, where some aspects of sustainability, e.g. social, tend to focus more on addressing local concerns whereas other disclosures are on issues that may be relevant across many contexts. Research limitations/implications Important insights for government and other regulatory authorities can be drawn from the findings of this study. By capitalising on the strong sense of moral duty felt by company managers, policymakers can involve the business sector more to mitigate the social and environmental issues prevalent in Sri Lanka. The findings can also be used by other developing countries to enable pathways to engage with the corporate sector to contribute to national development agendas through their sustainability initiatives and projects. Originality/value While the usual understanding of developing country’s company managers is that they try to follow global trends, in Sri Lanka, this research shows how managers are trying to align their responsibilities at a national level with global principles regarding sustainability reporting. Therefore, this paper highlights how both hypernorms and microsocial rules can interact to define how company managers undertake sustainability reporting in a developing country.

scholarly journals The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carol A. Tilt ◽  
Wei Qian ◽  
Sanjaya Kuruppu ◽  
Dinithi Dissanayake
Keyword(s):  
Sustainability Reporting ◽  
New Institutional Economics ◽  
The State ◽  
Data Availability ◽  
Policy Implications ◽  
Sub Saharan Africa ◽  
African Countries ◽  
Content Type ◽  
Reporting Practices ◽  
Sub Saharan

Purpose Developing countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions, notably in sub-Saharan Africa. To fill this gap and understand the state of sustainability reporting in sub-Saharan Africa, this paper aims to investigate the current state of reporting, identifies the major motivations and barriers for reporting and suggests an agenda of future issues that need to be considered by firms, policymakers and academics. Design/methodology/approach This paper includes analysis of reporting practices in 48 sub-Saharan African countries using the lens of New Institutional Economics. It comprises three phases of data collection and analysis: presentation of overall reporting data collected and provided by Global Reporting Initiative (GRI). analysis of stand-alone sustainability reports using qualitative data analysis and interviews with key report producers. Findings The analysis identifies key issues that companies in selected sub-Saharan African countries are grappling within their contexts. There are significant barriers to reporting but institutional mechanisms, such as voluntary reporting frameworks, provide an important bridge between embedding informal norms and changes to regulatory requirements. These are important for the development of better governance and accountability mechanisms. Research limitations/implications Findings have important implications for policymakers and institutions such as GRI in terms of regulation, outreach and localised training. More broadly, global bodies such as GRI and IIRC in a developing country context may require more local knowledge and support. Limitations include limited data availability, particularly for interviews, which means that these results are preliminary and provide a basis for further work. Practical implications The findings of this paper contribute to the knowledge of sustainability reporting in this region, and provide some policy implications for firms, governments and regulators. Originality/value This paper is one of only a handful looking at the emerging phenomenon of sustainability reporting in sub-Saharan African countries.

scholarly journals A biopsychosocial framework for recovery from COVID-19

2020 ◽  
Vol 40 (9/10) ◽  
pp. 1021-1039
Author(s):  
Kaz Stuart ◽  
Mark A. Faghy ◽  
Elaine Bidmead ◽  
Ruth Browning ◽  
Catriona Roberts ◽  
...  
Keyword(s):  
Living Arrangements ◽  
Design Methodology ◽  
Online Survey ◽  
Narrow Range ◽  
Analytical Framework ◽  
Content Type ◽  
Wide Range ◽  
Social Media Platforms ◽  
Practical Implications

PurposeThis paper proposes a biopsychosocial (BPS) analysis of COVID-19 experiences which enhances understanding of complex and interrelated factors and leads to the proposition of a BPS recovery framework.Design/methodology/approachOnline narrative research was used to explore people's experiences of COVID-19 and was conducted over a four-month period. The call was distributed via a short open-ended qualitative online survey advertised on social media platforms and 305 responses came from across England.FindingsThe findings illustrate people with a narrow range of BPS characteristics experienced over a wide range of BPS impacts which are nuanced, complex and dynamic. Left unaddressed these may create future adverse BPS characteristics. An integrated BPS framework for recovery is proposed to avoid such further negative outcomes from the pandemic.Research limitations/implicationsThe sample contained a bias in age, gender and living arrangements.Practical implicationsThe paper offers a clear framework to enable integrated holistic recovery/regrowth planning.Social implicationsUsing the framework would reduce social and health inequities which have been recently deepened by COVID-19 in the long-term.Originality/valueThe paper is original in its use of a BPS analytical framework.

Evaluation of autism awareness training provided to staff working in a high secure psychiatric care hospital

2019 ◽  
Vol 6 (1) ◽  
pp. 35-47 ◽  
Author(s):  
David Murphy ◽  
Josephine Grace Broyd
Keyword(s):  
Online Survey ◽  
Psychiatric Care ◽  
Care Hospital ◽  
Awareness Training ◽  
Content Type ◽  
Wide Range ◽  
Everyday Work ◽  
Secure Psychiatric Care ◽  
Consultation Paper ◽  
Recent Government

Purpose The purpose of this paper is to evaluate autism awareness training provided to staff working in a high secure psychiatric care (HSPC) hospital. Design/methodology/approach An online survey of staff views who had completed an autism awareness training day. Findings All staff who completed the evaluation questionnaire reported that an autism awareness training day had been useful and had increased their knowledge of how to work with individuals who have autism. However, most staff also reported that one day was not long enough and that more case discussion would have been helpful. Although most staff also reported that autism awareness training should be mandatory, motivation to attend such training was considered important. In terms of the number of staff who had completed the training, whilst a wide range of staff groups had attended training, only a minority had done so, with the number of staff completing the training each year remaining relatively constant over a five-year period. Research limitations/implications Within the context of promoting Enabling Environments in forensic settings and the recent government consultation paper exploring whether autism awareness training should be mandatory for all those working in health care, further investigation is required into how to increase staff motivation to attend autism awareness training and to explore how it is used during everyday work with patients. Originality/value As an initial evaluation of optional autism awareness training delivered in HSPC, the project offers some valuable information in terms of the number of staff who attend such training, what they find useful and how it might be improved for this setting.

Exploring the rationale for integrated report assurance

2019 ◽  
Vol 32 (6) ◽  
pp. 1826-1854 ◽  
Author(s):  
Warren Maroun
Keyword(s):  
Quantitative Research ◽  
Sustainability Reporting ◽  
Organisational Change ◽  
Integrated Reporting ◽  
Governance System ◽  
Content Type ◽  
Reporting Practices ◽  
The Status ◽  
Perceived Relevance

Purpose The purpose of this paper is to examine why companies assure some of the information found in their integrated reports, possible changes required to existing assurance practices and the motivation for either seeking to expand current technologies of assurance or to maintain the status quo. Design/methodology/approach The research is exploratory/interpretive. Data are collected from detailed interviews with preparers and assurance experts. Framing theory provides the data analysis framework. Findings Three broad views on assurance are identified. An expectation management perspective focusses on the role of assurance as a legitimisation tool and requires no changes to existing assurance standards. A value-adding perspective emphasises the role of assurance in improving the usefulness of information being reported to stakeholders and its function as part of a broader corporate governance system. This can evolve into a change-potential outlook in terms of which assurance is used to promote positive organisational change, something which may require the development of new standards/guidelines for assuring integrated reports. Research limitations/implications Only preparers and assurance experts are engaged to explore the rationale for seeking to have parts of an integrated report assured. The views of the broader stakeholder community are not taken into account. The study is also limited to a single jurisdiction where integrated reporting practices are relatively well established. Practical implications Assurance of non-financial information cannot be understood only in terms of broad drivers such as firm size, environmental impact or listing status. It is inextricably linked with the perceived relevance of integrated (or sustainability) reporting and the value which assurance provides to an organisation and its stakeholders. Originality/value The study complements the mainly quantitative research on determinants of assurance of environmental or social disclosures. It is one of the few to provide primary evidence on the reasons for having these types of disclosures assured and how this informs the need for changes to existing assurance practices. The paper is also one of the first to deal with the assurance of environmental or social information in an integrated reporting context.

Comparing tasks of 160 occupations across eight European countries

2013 ◽  
Vol 36 (2) ◽  
pp. 110-127 ◽  
Author(s):  
Kea G. Tijdens ◽  
Esther De Ruijter ◽  
Judith De Ruijter
Keyword(s):  
European Countries ◽  
Specific Work ◽  
Web Surveys ◽  
Content Type ◽  
Work Activities ◽  
Wide Range ◽  
Job Titles ◽  
Work Tasks ◽  
Viable Approach ◽  
Practical Implications

Purpose – Do similar job titles refer to the same work activities, as assumed often, but hardly empirically tested? The purpose of this paper is to analyze the similarity of 160 occupations within and across eight European countries using interrater agreement statistics (rWG). Design/methodology/approach – Using a multilingual web survey, experts and jobholders in the eight countries rated the frequency of ten tasks per occupation they had knowledge of (n=4,197 ratings). Three hypotheses are investigated: first, interrater agreements of occupations are similar regardless the country; second, interrater agreements of occupations are similar within countries; and third, experts and jobholders are similar in their ratings. Findings – Half of the occupations reveal no agreement across ratings, one-third shows a weak/moderate agreement and one in ten shows a strong agreement. H1 is rejected for task frequency but not for task importance. Within-country similarity of occupations is larger than across-country similarity. H2 is supported for two countries and rejected for two other countries. H3 is not supported. Jobholders demonstrate higher agreement than experts. Research limitations/implications – An empirical testing of occupation-specific tasks for a wide range of occupations across Europe seems a viable approach. Practical implications – The paper contributes to the challenges related to labor market mobility across borders. Originality/value – Work tasks for a wide range of occupations and countries, using job-specific work activities in combination with web surveys and the internet for recruitment of jobholders, have not been used before.

scholarly journals Framing sustainability in public procurement by typologizing sustainability indicators – the case of Switzerland

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sebastian Knebel ◽  
Peter Seele
Keyword(s):  
Online Survey ◽  
Common Ground ◽  
Public Procurement ◽  
Corporate Sustainability ◽  
Implementation Process ◽  
Climate Change Impacts ◽  
Sustainability Reporting ◽  
Sustainability Indicators ◽  
Content Type ◽  
Csr Reporting

Purpose Sustainable public procurement (SPP) lacks common means for its operationalization within legislative latitudes. Through the translation of sustainability indicators (SIs) from CSR and corporate sustainability reporting into the needs of SPP, this paper aims to support the framing process of sustainability in public procurement. This paper does so along with the case of Switzerland. Design/methodology/approach This paper performs a typological analysis of well-established SIs from CSR reporting to propose a criteria framework for SPP. Second, this paper tests the framework’s usability and feasibility with an expert online survey conducted in the Swiss SPP landscape. Findings This paper proposes 10 generic criteria to frame the operationalization of SPP. Furthermore, public procurement experts from Switzerland evaluate the SPP framework as useful and feasible. Research limitations/implications A limitation of the study can be seen in its deductive approach. Thus, it rather complements recent inductive approaches of SPP type and frame developments than replacing them. Future studies can further refine the understanding and operationalization of sustainability in public procurement. Practical implications The generic SPP criteria framework provides a common ground for the operationalization of SPP building on existing sustainability performance measurement knowledge and a frame to operationalize sustainability measurements for public tender processes. Social implications Implementing sustainability in public procurement potentially changes market behaviors globally toward social equality and minimization of climate change impacts. This research aims to support the SPP implementation process. Originality/value To the best knowledge, this is the first attempt to directly translate established SIs from sustainability reporting into public procurement to frame SPP and to use existing sustainability measurement knowledge for its operationalization and harmonization.

Rising standards of sustainability reporting in India

2018 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Puneeta Goel
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Sustainability Reporting ◽  
Successful Implementation ◽  
Content Type ◽  
Reporting Practices ◽  
Significant Difference ◽  
Reform Period ◽  
The Impact ◽  
Sustainability Report

Purpose The increasing awareness among the stakeholders demands the companies to be more transparent in their annual reporting. In the absence of standardized reporting norms, companies are free to structure sustainability report as per their understanding, willingness and intent. Although some voluntary guidelines have been issued by the regulatory authorities in India, the norms are still not clear as to what to report and how to report. This paper aims to look in to sustainability reporting practices by top companies listed in Bombay stock exchange and its impact on financial performance. Design/methodology/approach Using this sample of 68 companies from top 100 in the list of ET500 for 2016, self-constructed sustainability reporting score has been computed for each company for the financial year 2012-2013 and 2015-2016. The two periods represent pre- and post-disclosure reform periods in India. A sustainability reporting scale has been constructed using 16 parameters of sustainable performance based on social, environment and governance aspects as reported in the annual report, sustainability report and business responsibility report. Findings It has been found that there is a significant improvement in sustainability reporting by Indian companies after the introduction of disclosure reforms. Different sectors show significant difference in the sustainability reporting during pre-reform period but as the sustainability reporting improves after the reforms, sector difference reduces. Sustainability reporting is a significant predictor of financial parameters of return on sales, return on equity and Tobin’s Q in pre-reform period, but in the post-reform period, no significant impact was found on financial performance. Practical implications Disclosure reforms have made a significant impact on sustainability reporting by Indian companies. Companies need to identify the core areas of social responsibility, to implement Indian model of mandatory 2 per cent spending on corporate social responsibility. Disclosure of carbon foot prints should be mandatory and more number of independent directors should be appointed for successful implementation of these reforms. Market regulators should be made more powerful and given a free hand to prosecute the companies involved in frauds and high penalties should be imposed for non-compliance. Originality/value Sustainability reporting has drawn increased strategic attention in India to make reporting more transparent and responsible toward society and environment. The structural changes and introduction of disclosure reforms make an interesting case to investigate their implications on Indian companies. Accordingly, this research studies the sustainability reporting by Indian companies before and after the introduction of disclosure reforms. No previous research has investigated the impact of these reforms considering two different periods.

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