Cardiac Myxoma- A case series from a Cardiothoracic Unit in a developing country: Sri Lanka

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.

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AACE2021-A-1033: Primary Thyroid Lymphoma: Case Series of Patients from a Developing Country

Endocrine Practice ◽

10.1016/j.eprac.2021.11.047 ◽

2021 ◽

Vol 27 (12) ◽

pp. S32

Author(s):

Sajjad Ali Khan ◽

Abdul Aziz ◽

Dania Ali ◽

Najmul Islam

Keyword(s):

Developing Country ◽

Case Series ◽

Thyroid Lymphoma ◽

Primary Thyroid Lymphoma

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Board involvement in corporate performance: evidence from a developing country

Journal of Accounting in Emerging Economies ◽

10.1108/jaee-12-2012-0050 ◽

2015 ◽

Vol 5 (3) ◽

pp. 250-268 ◽

Cited By ~ 8

Author(s):

Chaminda Wijethilake ◽

Athula Ekanayake ◽

Sujatha Perera

Keyword(s):

Developing Countries ◽

Sri Lanka ◽

Developing Country ◽

Resource Dependence ◽

Corporate Performance ◽

Stock Exchange ◽

Corporate Boards ◽

Ceo Duality ◽

Content Type ◽

The Relationship

Purpose – The purpose of this paper is to provide insights into the understanding of the relationship between board involvement and corporate performance within the context of developing countries. Design/methodology/approach – A number of aspects related to board involvement, including board’s shareholdings, frequency of board meetings, availability of independent board committees, board size, CEO duality, and CEO is being a promoter, were examined in order to explore their influence on corporate performance measured in terms of earnings per share. The study mainly draws on agency theory, and is supplemented by resource dependence and stewardship theories. Multiple regression analysis is utilized to analyze the data gathered from a sample of 212 publicly listed companies in 20 industries in the Colombo Stock Exchange in Sri Lanka. Findings – Among the aspects of board involvement considered, board’s shareholdings, board meetings frequency, independent committees, and CEO duality showed a positive influence on corporate performance. However, two other aspects, namely CEO being a promoter, and the size of corporate boards showed a negative effect. The findings also suggest that the use of multiple theories, rather than depending on a single theory, is more effective in understanding the relationships examined in this study. Further, the study highlights the need to be cautious in utilizing the theories that are more applicable to matured western economies when analyzing issues relating to developing countries. Originality/value – This study makes an original contribution to corporate governance literature by examining the relationship between board involvement and corporate performance in a developing country, namely Sri Lanka. The study also adds to the existing literature by utilizing multiple theories to examine the issue under investigation.

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Determinants of ICT Innovations: Lessons Learned from Sweden and Sri Lanka

Administrative Sciences ◽

10.3390/admsci11040135 ◽

2021 ◽

Vol 11 (4) ◽

pp. 135

Author(s):

Chaminda Wijesinghe ◽

Henrik Hansson ◽

Love Ekenberg

Keyword(s):

Technology Transfer ◽

Sri Lanka ◽

Developing Country ◽

Risk Taking ◽

Lessons Learned ◽

Living Standards ◽

Innovation Activities ◽

Doing Business ◽

Technology Transfer Offices ◽

Essential Services

Innovation is critical for enterprises and the country’s economy, and it has resulted in an improvement in living standards. There may be appropriate lessons to learn from other countries, but their adoption must be assessed due to education and living standards variations. This paper aims to build an in-depth understanding of the stimulating factors for ICT innovations from Sweden, and examines their adoption in the context of a developing country, Sri Lanka. ICT innovations significantly impact development in other sectors, as they can ease doing business and other essential services. This study is based on seven interviews, including key people leading innovation activities in Sweden. Then, it critically analyses and presents the application of stimulating factors in Sweden to the context of a developing country, namely Sri Lanka. The results indicate that education and mindset, a risk-taking environment, embracing failures, digitalisation and collaboration are the critical determinants of ICT innovations in Sweden. This research is vital for educational policymakers in universities, technology transfer offices, and governmental policymakers.

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