The ungreening of integrated reporting: a reflection on regulatory capture

Purpose The initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the International Integrated Reporting Council (IIRC) modified its stated objectives to emphasise integrated thinking and value creation. There has been debate on whether the IIRC’s process for developing its integrated reporting framework was subject to regulatory capture by the accounting profession (Flower, 2015; Adams, 2015; Thomson, 2015). This paper aims to provide additional evidence on the extent to which this regulatory capture occurred, with an update on current developments. Design/methodology/approach Data from interviews with key participants in the integrated reporting framework’s development and the IIRC’s Council and Working Group meeting minutes were analysed to identify to what extent the change in the IIRC’s focus can be explained by regulatory capture theory. Findings The findings show that the integrated reporting framework’s development was subject to regulatory capture by accountants. However, the extent of capture was mitigated to some extent by processes adopted in its development. This is consistent with regulatory capture theory. Originality/value This paper critically examines the debate on the extent to which the sustainability message has been lost as a result of regulatory capture. It provides an in-depth analysis of the IIRC’s treatment of sustainability which explores the application of regulatory capture theory and examines evidence not considered in previous studies.

Networked Collective Actions

Massive and sustained candlelight vigils in 2016–2017, the most significant citizen-led protests in the history of democratic South Korea, led to the impeachment and removal of then President Park Geun-hye. These protests took place in a South Korean media environment characterized by polarization and low public trust, and where conspiracy theories and false claims by those opposing impeachment were frequently amplified by extreme right-wing media outlets. How then was it possible for pro-impeachment protests seeking major social change to succeed? And why did pro-Park protesters and government efforts to defend Park ultimately fail? An agent-affordance framework is introduced to explain how key participants (agents), including journalists, citizens, social media influencers, bots, and civic organizations, together produced a broad citizen consensus that Park should be removed from office. This was accomplished by creatively employing affordances made available by South Korea’s history, legal system, and technologies. New empirical evidence illustrates the ongoing significant roles of both traditional and nontraditional agents as they continue to co-adapt to affordances provided by changing information environments. Interviews with key players yield firsthand descriptions of events. The interviews, original content analyses of media reports, and examination of social media posts combine to provide strong empirical support for the agent-affordance framework. Lessons drawn from citizen-led protests surrounding Park Geun-hye’s removal from office in South Korea are used to offer suggestions for how technology-enabled affordances may support and constrain movements for social change elsewhere in the world.

Caring for Patients in a Coma Following a Traumatic Brain Injury in Iran

The study described here is the process of caring for patients in a coma following a traumatic brain injury (TBI) in Iran. The data that were analyzed come from in-depth semistructured interviews of 20 key participants and associated memos and field notes. The MAXQDA 10 qualitative analysis software was used to assist with the coding of the data. Ten catagories and 26 subcategories were identified from the primary analysis, which fit well into four themes. The main themes that were identified were chaos and confusion, inconsistent quality, multilateral support, and improving care. The processes of caring for persons in a coma following a TBI were found to be an ever-changing, multidimensional, context-dependent process.

Decision Premises, Learning and Organizational Resilience Addressing Novel Adversities

Organizational resilience is traditionally associated with the ability to understand and to respond to the ongoing situation, even under unusual conditions. The capability to detect novel and unexpected situations plays a fundamental role in this process. Following (Simon‚ 1991), we believe that decision premises affect the problem representation and, ultimately, the possibility to detect, interpret and respond to novel situations, thus enhancing resilience. From this perspective, the ability to expand the perceptual limits of observation and to conceive a novel representation of the problem requires revising the initial decision premises. This theory of how organizations learn how to solve novel problems provides the foundation to introduce a role designed to legitimately challenge the decision premises and, ultimately, the spectrum of alternatives that are taken into consideration as possible solutions. To illustrate our proposal to increase organizational resilience, we introduce an exemplary real case stemming from the practice of the emergency management organizations under scrutiny of our research team; this case is reconstructed as a conversational narrative of the two key participants.

Women who inject drugs: barriers to their access of Needle Exchange services, and gendered experiences

<p>This thesis examines the gendered experiences of women who inject drugs, and barriers they face when accessing needle exchange services. Globally, studies suggest women access needle exchange services less than men. In New Zealand, the evidence suggests a similar situation. From the little that is known about women’s experiences in this context, studies are often quantitative, medically-based, or lack the voices of women who inject. This thesis aims to understand the gendered factors affecting the experiences of women who inject drugs. This study is a feminist, qualitative study, and employed semi-structured interviews as the data collection method. Five key participants who had injected drugs and four key informants who work with people who inject drugs were interviewed. The data from the interviews were analysed using thematic analysis. This study found that stigma presented as an overwhelming, pervasive barrier to the participants, not only in their access to needle exchange services, but also as a harm in other facets of their lives. Additionally, other barriers such as location also affected their access. The data confirms the significance of gender in their experiences and how, within a drugs context, gendered issues mirror wider society. The findings provide a platform for further research in this field and contribute to the academic understanding of a marginalised and stereotyped population. They also support the implementation of women-sensitive initiatives within needle exchange services.</p>

Women who inject drugs: barriers to their access of Needle Exchange services, and gendered experiences

<p>This thesis examines the gendered experiences of women who inject drugs, and barriers they face when accessing needle exchange services. Globally, studies suggest women access needle exchange services less than men. In New Zealand, the evidence suggests a similar situation. From the little that is known about women’s experiences in this context, studies are often quantitative, medically-based, or lack the voices of women who inject. This thesis aims to understand the gendered factors affecting the experiences of women who inject drugs. This study is a feminist, qualitative study, and employed semi-structured interviews as the data collection method. Five key participants who had injected drugs and four key informants who work with people who inject drugs were interviewed. The data from the interviews were analysed using thematic analysis. This study found that stigma presented as an overwhelming, pervasive barrier to the participants, not only in their access to needle exchange services, but also as a harm in other facets of their lives. Additionally, other barriers such as location also affected their access. The data confirms the significance of gender in their experiences and how, within a drugs context, gendered issues mirror wider society. The findings provide a platform for further research in this field and contribute to the academic understanding of a marginalised and stereotyped population. They also support the implementation of women-sensitive initiatives within needle exchange services.</p>

Success: A measure of what we value?: An exploration of the discursive construction of educational success in the public domain

<p>In a time of rapid technological and social change, questions are being asked about whether current notions of education can adequately prepare students for a future that is often described as uncertain and complex. Public debates arising from these questions suggest that while education is generally highly valued, the ideals and purposes, or indeed, what is considered successful education, is neither clearly defined nor commonly understood. This is reflected in a public discourse that consists of fragmented issues, short-term solutions and apportioning blame. Based on the premise that language both reflects and constructs aspects of society, this thesis analyses a range of contemporary public discourses to examine the concept of success in education, at the school level. The data includes foundational educational documents from the Ministry of Education, press releases, and reported newspaper articles. Using Critical Discourse Analysis, in the style of Fairclough, Wodak and van Dijk, I examine linguistic constructions associated with success in detail, and consider these in a wider social and historical context. My research reveals seemingly innocuous language features that undermine deeply held democratic views of education and reconstructs them to fit within managerial mechanisms of neoliberal ideology. I argue that the resulting conflicts between the social and economic values underlying educational discourses are reflected in the lack of coherence across the wide range of complex issues in the public discourse. Furthermore, this conflict contributes to diminishing engagement with these issues, a sense of confusion about what is desired for education, and increasing indifference to inequities in New Zealand education today. The conclusion I draw from this is that such conflict makes it impossible for key participants in educational debates to make progress towards a coherent and effective educational framework for the future.</p>

Success: A measure of what we value?: An exploration of the discursive construction of educational success in the public domain

<p>In a time of rapid technological and social change, questions are being asked about whether current notions of education can adequately prepare students for a future that is often described as uncertain and complex. Public debates arising from these questions suggest that while education is generally highly valued, the ideals and purposes, or indeed, what is considered successful education, is neither clearly defined nor commonly understood. This is reflected in a public discourse that consists of fragmented issues, short-term solutions and apportioning blame. Based on the premise that language both reflects and constructs aspects of society, this thesis analyses a range of contemporary public discourses to examine the concept of success in education, at the school level. The data includes foundational educational documents from the Ministry of Education, press releases, and reported newspaper articles. Using Critical Discourse Analysis, in the style of Fairclough, Wodak and van Dijk, I examine linguistic constructions associated with success in detail, and consider these in a wider social and historical context. My research reveals seemingly innocuous language features that undermine deeply held democratic views of education and reconstructs them to fit within managerial mechanisms of neoliberal ideology. I argue that the resulting conflicts between the social and economic values underlying educational discourses are reflected in the lack of coherence across the wide range of complex issues in the public discourse. Furthermore, this conflict contributes to diminishing engagement with these issues, a sense of confusion about what is desired for education, and increasing indifference to inequities in New Zealand education today. The conclusion I draw from this is that such conflict makes it impossible for key participants in educational debates to make progress towards a coherent and effective educational framework for the future.</p>

Can Pedagogical Innovations Be Sustainable? One Evaluation Outlook for Research Developed in PortugueseHigher Education

Across higher education, teachers have been inspiring themselves (and others) to apply pedagogical innovations grounded in a unifying intention: to prepare students for labour markets and societal challenges. Research-based education has been funded to promote pedagogical innovations with valuable impact on the students' academic success and/or the teachers' academic growth. However, there is still few documented research-based evidence that highlight how long-lasting and/or how embedded are the pedagogical innovations in academic practices, particularly when the funding period comes to an end. The purpose of this article is to discuss the extent to which funded national research-based education projects, developed in public Portuguese higher education institutions (universities and polytechnic institutes), have considered the sustainability of research results (e.g., pedagogical innovations), after funding ends. Based on a qualitative research approach, data collection included: document analysis of 39 projects’ materials and conceptions collected with 9 coordinators and 17 key participants from selected projects, through interviews and questionnaires, respectively. Content analysis of data collected showed that there are key factors that contribute to enhance and/or limit the sustainability of research results (e.g., funding and institutional support to maintain innovation). Results and recommendations are put forward to inform educational policies, funding agencies and involved actors (e.g., institution leaders, researchers, and teaching staff) to increase the sustainability of research results.

Mixing Business with Politics? The Role and Influence of the Australia New Zealand Leadership Forum

<p>Since 2004, the Australia New Zealand Leadership Forum (ANZLF), an annual bilateral business-led Forum, has facilitated the engagement of high level state and non-state Australian and New Zealand actors in debate, unofficial dialogue, networking, information and idea exchange. Yet very little is known about the event, who participates and what the ANZLF produces. Drawing on extensive interviews with key participants and organisations, this thesis examines the Forum’s genesis, its form and modalities, and the substance of the meetings. While the literature on “track two” diplomacy and regional integration often exaggerates the importance of business and other non-official actors in the process, evidence from the ANZLF case suggests that these participants merely promote, but do not transform trans-Tasman economic integration policy. Rather, the ANZLF has served as a tool for governments to expand their capacities and to draw on alternative resources. The ANZLF is an example of unofficial diplomacy helping governments to build strategic relationships with a variety of non-governmental actors to advance specific objectives. From a New Zealand perspective, the thesis argues the Leadership Forum has been beneficial in building relationships, networks and trust as the country engages in asymmetrical integration with Australia.</p>