CSR maturity and motivation in the water sector

2016 ◽  
Vol 12 (3) ◽  
pp. 506-522 ◽  
Author(s):  
Linne Marie Lauesen
Keyword(s):  
South Africa ◽  
Literature Review ◽  
Business Ethics ◽  
Water Sector ◽  
Content Type ◽  
Csr Reporting ◽  
The Usa ◽  
Water Companies ◽  
Good Transparency ◽  
The Uk

Purpose This paper aims to examine the literature of CSR motivation and presents research results from a case study of the water sector (water companies from Denmark, the UK, the USA and South Africa) and its motivation for and maturity in its CSR work. Design/methodology/approach The methodology used in this paper is first a literature review followed by research done with ethnographic methods such as participant observations, interviews and document analysis. Findings Based on a literature review and research in water companies’ motivation and maturity based on Crowther (2006) and Crowther and Reis’ (2011) CSR maturity typology, the paper suggests an extension of this into a CSR Maturity Framework by adding profit-making, legitimacy and business ethics as clusters of motives for businesses to engage in CSR work. The concrete findings of the water sector suggest it as semi-mature according to the proposed CSR Maturity Framework, because it has only reached the level of CSR reporting, but neither suggests definitions of sustainability nor shows any particularly good transparency and accountability yet. Research limitations/implications The research is limited to water companies in four regions – Denmark, the UK, the USA and South Africa – which means that such companies in other regions may differ from the findings in this paper. However, these companies are especially chosen according to their similarities, which means that it is not the point of the paper to cover all water companies in the world, but to retrieve findings from a specifically chosen type of water companies that share a specifically institutional setup. Originality/value The originality and value of the paper is based on the findings of the research in motivation and maturity in the cases of water companies, which have been used to elaborate on an existing CSR framework – the CSR maturity typology suggested by Crowther (2006) and Crowther and Reis (2011) into a CSR Maturity Framework incorporating businesses’ motives of profit-making, legitimacy and business ethics. The CSR Maturity Framework will be applicable for analyzing the CSR maturity for any business sector, and it adds value for businesses in its clarifying and suggesting themes that business sectors need to elaborate.

How well are water companies engaged in CSR? A critical cross-geographical discourse analysis

2014 ◽  
Vol 10 (1) ◽  
pp. 115-136 ◽  
Author(s):  
Linne Marie Lauesen
Keyword(s):  
South Africa ◽  
Discourse Analysis ◽  
Institutional Logics ◽  
Content Type ◽  
Service Companies ◽  
The Usa ◽  
Water Companies ◽  
Explicit Csr ◽  
The Uk ◽  
Practical Implications

Purpose – The purpose of this paper is to investigate how well water companies in four different nationalities and political cultures are engaged in the CSR discourse. This question is relevant after more than 20 years of privatization of the public administration's bureaucracy and its adoption of management styles, behaviours and thinking from the private business sphere. This paper seeks to critically examine how water companies take part in the CSR discourse, by which institutional mechanisms this managerial “thinking” in terms of institutional “logics” has come about, and which adopted “meanings” lie behind. Design/methodology/approach – The paper shows a qualitatively, ethnographic investigation and discourse analysis of privatized water companies from four different political and market economy nations; small- and medium-sized water companies from the social-democratic state of Denmark; large size companies from the conservative and liberal market economy of the UK; large- and multinational companies from the USA and medium-, large- and multinationals from South Africa. Seven companies are chosen in each country from the smallest to the largest in order to obtain maximum variety and express analytical generalizations across nations and company sizes if possible. Findings – The findings of the cross-geographical, -political, -market economical study of maximum variety of companies show how institutional logics are transferring from “implicit” CSR towards “explicit” CSR through coercive, normative and mimetic isomorphism: companies that are only engaged in coercive isomorphic “implicit” CSR show a hesitant and resistant engagement, whereas companies engaging in normative and mimetic isomorphic “explicit” CSR translate their discourses in a more authentic way. However, the findings also question the credibility of this authenticity when most CSR-reports from the water companies are made without third party accreditation, without performance indicators and only through narratives that are hard to scrutinize. Research limitations/implications – The research has limitations towards the discourse analysis, which in Denmark was possible to conduct from both oral texts such as interviews, observation studies and document analysis, whereas in the UK, the USA and South Africa is based only on written texts from documents, CSR-reports, annual reports and written communications between regulators and companies. The research implications suggest a further replication of the findings from a more in-depth analysis of the institutional logics in these companies in the UK, the USA and South Africa by replication of the study from Denmark. Practical implications – The practical implications of this study suggest a transformation of political instrumentation from rule-setting to incentives making to make public water service companies even more engaged in “explicit” CSR to obtain more authenticity and a higher level of legitimacy in the field compared to the strong tradition of “explicit” CSR seen in the private business sphere. Originality/value – The originality and value of this research is shown by the empirical findings of the theoretical suggestions by Matten and Moon in how “implicit” CSR is transferred to “explicit” CSR in the privatization of public service companies in the water sector across nations, cultures, political and market economical spheres. It shows through the discourse analysis of institutional logics how institutional isomorphism is prevalent in this sector and how New Public Management systems need to conform from instrumental rule-making to incentive-making to make public service adopt CSR in a more authentic way.

CSR disclosure in developing and developed countries: a comparative study

2019 ◽  
Vol 11 (1) ◽  
pp. 1-26 ◽  
Author(s):  
Aparna Bhatia ◽  
Binny Makkar
Keyword(s):  
South Africa ◽  
Developing Countries ◽  
Developed Countries ◽  
Environmental Conservation ◽  
Content Type ◽  
The Usa ◽  
Csr Disclosure ◽  
The Uk ◽  
Developed Nations ◽  
Developing And Developed Countries

Purpose This paper aims to examine and compare the nature and extent of corporate social responsibility (CSR) reporting practices of companies in developing (BRICS [Brazil, Russia, India, China and South Africa]) and developed (the USA and the UK) countries. Design/methodology/approach Content analysis is conducted on the annual reports and websites of 325 companies listed on stock exchanges of developing markets and of developed markets (Brazil – IBrX 100, 46 companies; Russia – Broad Market Index, 50 companies; India – BSE 100, 50 companies; China – SSE 180, 29 companies; South Africa – FTSE/JSE All Share index, 50 companies; the USA – NYSE 100, 50 companies; the UK – FTSE 100, 50 companies). Descriptives are used to calculate company wise and item wise scores. T-test analysis is applied to check for significant differences between mean scores of developing and developed countries. Findings The findings of the study reflect that developed countries have higher CSR disclosure scores than developing countries. Overall, mean CSR disclosure score of developed countries is 53.5%, followed by that of the developing countries at 49.4%. Developed countries take lead in CSR disclosure for all the five categories, namely, human resources, community, environment, customer and product and others. The results of independent sample T-test suggest that mean disclosure score of developing nations is significantly different from developed nations. Practical implications As suggested by the results, the gap in the CSR disclosure scores between developing and developed group of countries is not an alarming one. However, developing countries should practice CSR in spirit and not just in letter. Focus should not be on just filling the pages in black and white, rather the essence of CSR should be attained for balanced development of the country. For instance, though developing country like India has high score of CSR disclosure in contrast to each of the developed country taken in the sample, yet the country is still battling with several issues such as poverty, over-population, corruption, poor standard of working conditions for the employees and environmental conservation. Sustenance should focus upon renewable sources of energy; efforts of employees should be acknowledged offering flexible working hours; consumer trust should be built by communicating authentic and accurate information about the product. As developing countries encounter several social and environmental problems, companies must endeavor to build a healthy nation keeping in mind the welfare of all stakeholders by practicing CSR. Originality/value This study overcomes the limitations of prior cross-country studies by taking a better representative sample with greater number of countries belonging to identifiable group of “developing” and “developed” nations and thus attempts to improve generalization and authenticity of results.

The stock-bond nexus and investors’ behavior in mature and emerging markets

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Refk Selmi ◽  
Rangan Gupta ◽  
Christos Kollias ◽  
Stephanos Papadamou
Keyword(s):  
South Africa ◽  
Quantile Regression ◽  
Stock Returns ◽  
Portfolio Management ◽  
Content Type ◽  
Response Strategies ◽  
Quantile Regression Model ◽  
The Usa ◽  
The Uk

Purpose Portfolio construction and diversification is a prominent challenge for investors. It reflects market agents’ behavior and response to market conditions. This paper aims to investigate the stock-bond nexus in the case of two emerging and two mature markets, India, South Africa, the UK and the USA, using long-term historical monthly data. Design/methodology/approach To address the issue at hand, copula quantile-on-quantile regression (C-QQR) is used to model the correlation structure. Although this technique is driven by copula-based quantile regression model, it retains more flexibility and delivers more robust and accurate estimates. Findings Results suggest that there is substantial heterogeneity in the bond-stock returns correlation across the countries under study point to different investors’ behavior in the four markets examined. Additionally, the findings reported herein suggest that using C-QQR in portfolio management can enable the formation of tailored response strategies, adapted to the needs and preferences of investors and traders. Originality/value To the best of the authors’ knowledge, no previous study has addressed in a comparative setting the stock-bond nexus for the four countries used here using long-term historical data that cover the periods 1920:08-2017:02, 1910:01-2017:02, 1933:01-2017:02 and 1791:09-2017:02 for India, South Africa, the UK and the USA, respectively.

A structured literature review of scientometric research of the knowledge management discipline: a 2021 update

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alexander Serenko
Keyword(s):  
Knowledge Management ◽  
Literature Review ◽  
The Body ◽  
Maturity Stage ◽  
Content Type ◽  
Body Of Knowledge ◽  
Time Period ◽  
The Usa ◽  
The Uk ◽  
Structured Literature Review

Purpose The purpose of this study is to conduct a structured literature review of scientometric research of the knowledge management (KM) discipline for the 2012–2019 time period. Design/methodology/approach A total of 175 scientometric studies of the KM discipline were identified and analyzed. Findings Scientometric KM research has entered the maturity stage: its volume has been growing, reaching six publications per month in 2019. Scientometric KM research has become highly specialized, which explains many inconsistent findings, and the interests of scientometric KM researchers and their preferred inquiry methods have changed over time. There is a dangerous trend toward a monopoly of the scholarly publishing market which affects researchers’ behavior. To create a list of keywords for database searches, scientometric KM scholars should rely on the formal KM keyword classification schemes, and KM-centric peer-reviewed journals should continue welcoming manuscripts on scientometric topics. Practical implications Stakeholders should realize that the KM discipline may successfully exist as a cluster of divergent schools of thought under an overarching KM umbrella and that the notion of intradisciplinary cohesion and consistency should be abandoned. Journal of Knowledge Management is unanimously recognized as a leading KM journal, but KM researchers should not limit their focus to the body of knowledge documented in the KM-centric publication forums. The top six most productive countries are the USA, the UK, Taiwan, Canada, Australia and China. There is a need for knowledge brokers that may deliver the KM academic body of knowledge to practitioners. Originality/value This is the most comprehensive, up-to-date analysis of the KM discipline.

scholarly journals BIM in the water industry: addressing challenges to improve the project delivery process

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrew Kamunda ◽  
Suresh Renukappa ◽  
Subashini Suresh ◽  
Haddy Jallow
Keyword(s):  
Supply Chain ◽  
Research Problem ◽  
Project Delivery ◽  
Study Cohort ◽  
Water Industry ◽  
Water Sector ◽  
Structured Interviews ◽  
Content Type ◽  
Water Companies ◽  
The Uk

PurposeThe UK water industry is a private sector that has no government mandate to implement building information modelling (BIM) but would benefit from its use. Research has identified that fragmentation and inefficiency still existed in the water industry project delivery processes. These issues can be addressed by harnessing the collaboration that BIM brings by using emerging information technology. The UK water industry has had little research in the use of BIM in the project delivery processes over the years.Design/methodology/approachThe aim of the research is to explore and examine BIM elements currently used in the water industry, as well as understand the organisational cultural support for BIM. It also investigated the adoption of BIM which will enable to improve water industry project delivery processes. An empirical study was performed in the UK given the relatively new and unexplored nature of the research problem, a qualitative research methodology was adopted. In total, 14 semi-structured interviews from six water sector organisations were conducted to collect data, which was then analysed using thematic analysis for inference and conclusion.FindingsThe study identified that BIM has already changed how projects are delivered by the water companies and their supply chain. Use of emerging technology such as Autodesk Revit, Civil 3D and virtual reality has gained traction and is leading organisations to continue investing in these areas to remain relevant. Although staff training was offered by all organisations within the study cohort, some interviews still thought that more can be done by their organisations as BIM is still maturing. Those interviewed regarded BIM models as data and information rich with the ability to enable the supply chain to obtain quicker approvals.Originality/valueThe paper provides a richer insight into the understanding and awareness of BIM elements used in the water industry to improve project delivery processes. This study suggests that the water industry supply chain has taken positive steps and started to benefit from BIM use. It also recommends that there is a need for cross-sector collaboration to capture and share best and worst practices relating to BIM adoption in the water sector.

Comparing electronic short books from the USA and the UK to South Africa

2014 ◽  
Vol 32 (4) ◽  
pp. 508-521
Author(s):  
Jana Moller
Keyword(s):  
South Africa ◽  
South African ◽  
Web Sites ◽  
Book Industry ◽  
Trade Book ◽  
Book Reading ◽  
Content Type ◽  
The Future ◽  
The Usa ◽  
The Uk

Purpose – This paper aims to investigate the electronic short books phenomenon from the USA and the UK which has spilled over to South Africa. By looking at the benefits these short books have for readers and authors, and the possible reasons for their success, the aim is to determine whether or not these books can be as successful a venture in South Africa as it has been elsewhere. Design/methodology/approach – Information about electronic short books, or e-singles, is gathered from various sources, including press releases and sales results. Information is gathered to determine the receptiveness to electronic short books of the South African trade book reading market, the way South African publishers are presenting e-singles to the market and what the future for e-singles may be. Findings – The findings of this paper make it clear that e-singles have found a gap in the market, providing various benefits to authors and readers, which may have contributed to their success. In South Africa, the success of e-singles faces unique obstacles, like a weaker reading culture and a poor awareness of e-books. Publishers need to make a bigger effort to become visible in the eyes of their readers and need to think about better distribution strategies. Research limitations/implications – With comparisons, accuracy is dependent on information provided by organizations (on their Web sites). Originality/value – This paper offers information about a new publishing trend – only a few months in South Africa. It offers a look into the state of the trade book industry in South Africa, how e-singles may function in it and what publishers of e-singles may do to ensure more success. It predicts the future of e-singles in South Africa based on its unique situation, pointing out what obstacles there may be to their uptake.

Benchmarking Risk Analysis Practice in the International Water Sector

2006 ◽  
Vol 1 (2) ◽  
Author(s):  
B.H. MacGillivray ◽  
P.D. Hamilton ◽  
S.E. Hrudey ◽  
L. Reekie ◽  
S.J.T Pollard
Keyword(s):  
Decision Making ◽  
Risk Analysis ◽  
Water Utilities ◽  
Water Sector ◽  
Water Utility ◽  
Analysis Techniques ◽  
The Usa ◽  
International Water ◽  
Practical Guidance ◽  
The Uk

Risk analysis in the water utility sector is fast becoming explicit. Here, we describe application of a capability model to benchmark the risk analysis maturity of a sub-sample of eight water utilities from the USA, the UK and Australia. Our analysis codifies risk analysis practice and offers practical guidance as to how utilities may more effectively employ their portfolio of risk analysis techniques for optimal, credible, and defensible decision making.

Is Hong Kong ready for accounting education reform: an analysis of tri-partite views

2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen
Keyword(s):  
Hong Kong ◽  
Education Reform ◽  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Firms ◽  
Content Type ◽  
The Usa ◽  
Accounting Practitioners ◽  
The Uk ◽  
Big Four

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?

scholarly journals Implications of divergences in adult protection legislation

2016 ◽  
Vol 18 (3) ◽  
pp. 149-160 ◽  
Author(s):  
Lorna Montgomery ◽  
Janet Anand ◽  
Kathryn Mackay ◽  
Brian Taylor ◽  
Katherine C. Pearson ◽  
...  
Keyword(s):  
Design Methodology ◽  
Elder Abuse ◽  
Consensus Model ◽  
Content Type ◽  
Legal Responses ◽  
The Usa ◽  
Protection Legislation ◽  
The Uk ◽  
Practical Implications ◽  
Adult Protection

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA. Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses. Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted. Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized, it was not feasible to employ a formal survey or consensus model. Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted. Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals. Originality/value – This paper provides an accessible discussion of APL across the UK and internationally which to date has been lacking from the literature.

Engagement, inclusion, knowledge sharing, and talent development: is reverse mentoring a panacea to all? Findings from literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sanghamitra Chaudhuri ◽  
Sunyoung Park ◽  
Karen R. Johnson
Keyword(s):  
Literature Review ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
English Summary ◽  
Exchange Theory ◽  
Future Research ◽  
Content Type ◽  
The Past ◽  
Member Exchange ◽  
The Usa

Purpose The purpose of this study is to systematically review the practice of reverse mentoring and draw a timeline of the research over the past two decades. Considering the novelty of this intervention, this paper proposed an agenda for future research on this burgeoning topic. Design/methodology/approach By adopting narrative literature review and Gregory and Denniss’ (2018) four-step process, this paper reviewed 54 studies grounded in conceptual, literature review and empirical research published between 1998 and 2020. Findings The articles included in the literature review on reverse mentoring research were summarized according to journal publications, research methodologies, contextual settings, theoretical framework, purpose and outcomes. Reverse mentoring studies are dominantly published in educational journals using primarily qualitative and conceptual approaches to explore both academic and business contexts within the USA and Europe. Theories frequently used to frame and examine the need of reverse mentoring included social exchange theory and leader-member exchange theory. The fundamental purpose of reverse mentoring research is to transfer knowledge and to bridge the technology divide between intergenerational groups. Reverse mentoring has been used to promote inclusivity between multiple generations in relation to gender, ethnicity and culture. Originality/value As per the knowledge, this is the first-ever comprehensive English summary of reverse mentoring research done in the past two decades. Findings from this research can be used to better understand reverse mentoring research trends and directions.

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