Victor Daniel-Vasconcelos, Maisa de Souza Ribeiro and Vicente Lima Crisóstomo
This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as…
Abstract
Purpose
This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.
Design/methodology/approach
The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.
Findings
The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.
Research limitations/implications
This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.
Practical implications
The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.
Social implications
This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.
Originality/value
To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.
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This paper aims to revolve around two problems which, though imagined as different, can be addressed altogether. On one hand, the advance of terrorism as a major threat to the…
Abstract
Purpose
This paper aims to revolve around two problems which, though imagined as different, can be addressed altogether. On one hand, the advance of terrorism as a major threat to the tourism industry, while – on the other – we discuss the ontological nature of tourism as a rite of passage, which is vital to keep the political legitimacy of officialdom. At the time, paradoxically, social scientists shrug off tourism as a naïve commercial activity, while the main tourist destinations are being attacked by jihadism. This suggests the disinterest of ones associates to the interests of others.
Design/methodology/approach
The author holds the thesis that tourism derives from ancient institutions, which illuminated in the growth of Occident and the formation of hospitality. Capitalism hides the importance of tourism as a mere trivialization as a bit-player. However, a closer look reminds precisely the opposite. The recent attacks perpetrated at main destinations reveal tourism as an exemplary (symbolic) center of the West, a source of authority and power for the existing hierarchal order.
Findings
The issue captivates the attention of scholars, officials and policymakers, and at the same time, epistemologists of tourism receive a fresh novel debate regarding the origins of tourism.
Originality/value
It is a great paradox that tourism would be selected as a target for jihadism but at the same time a naïve activity for social scientists or at the least by the French tradition. Despite the partisan criticism exerted on tourism as an alienatory force, this work showed two important aspects, which merits to be discussed. At a closer look, tourism should be understood as “a rite of passage” whose function associates to the revitalization of those glitches happened during the cycles of production. Second, and most important, tourism accommodates those frustrations to prevent acts of separatism or the rise of extreme conflict among classes.
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Simon Mair and Angela Druckman
This viewpoint paper addresses the use of sustainability frameworks in embedding education for sustainability into the curriculum of higher education institutions (HEIs). The…
Abstract
Purpose
This viewpoint paper addresses the use of sustainability frameworks in embedding education for sustainability into the curriculum of higher education institutions (HEIs). The purpose of this paper is to explore the paradox that sustainability frameworks must facilitate transformation of existing structures whilst also being well-enough aligned with current conditions to be readily adopted by today’s HEIs.
Design/methodology/approach
This paper proposes a set of four criteria for assessing the suitability of sustainability frameworks for use across the curriculum: relevance to current curricula, language, institutional fit and concept of the future. Using these criteria, this paper assesses how various frameworks align with the current (unsustainable) state of affairs and their transformative potential. The frameworks assessed are: the sustainable development goals (SDGs), the three pillars framework and the capitals approach.
Findings
This paper finds that each of the frameworks has strengths and weaknesses: the SDGs and the capitals approach perform well on alignment but less well on transformational criteria. Conversely, the three pillars framework performs well on transformation criteria but less well on alignment criteria. By applying the criteria set out in this paper, the authors hope those working to embed sustainability into the curricula of HEIs will be better equipped to navigate the tensions presented by sustainability transitions.
Originality/value
Using a novel set of criteria for assessing sustainability frameworks, this paper provides guidance that was previously lacking in education for sustainability professionals who are attempting to embed sustainability into the curriculum at HEIs.