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Article
Publication date: 5 October 2022

Martin Botha, Merwe Oberholzer and Susanna Levina Middelberg

The purpose of this paper is to investigate current practices of water governance disclosure in the food, beverage and tobacco industry and to determine whether the quality of…

1782

Abstract

Purpose

The purpose of this paper is to investigate current practices of water governance disclosure in the food, beverage and tobacco industry and to determine whether the quality of disclosure has a positive association with integrated reporting (IR).

Design/methodology/approach

A water governance disclosure index was developed that used content analysis to code the latest standalone social, environmental and sustainability reports or integrated reports of 49 companies in the food, beverage and tobacco industry. The selected companies are listed on three indices, the ASX, JSE and DJSI. This was followed by quantitatively testing the association between IR and the quality of water governance disclosure, as measured against the qualitatively developed index.

Findings

It was found that the 18 IR companies’ water governance disclosure quality significantly outperformed the 31 companies in the non-IR group, with a calculated index score of 71.67% and 40.97%, respectively.

Research limitations/implications

The evidence indicates that IR is superior to non-IR water governance disclosure, and the study, therefore, contributes to the literature around the legitimacy theory by concluding that IR is supportive to companies to legitimise their being.

Originality/value

The originality of this paper stems from the comparison of water governance disclosures between IR and non-IR firms. Considering that IR preparers outperformed companies in the non-IR group could provide insights to academics, regulators and reporting organisations that IR could be used to enhance water governance disclosure.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Available. Content available
Book part
Publication date: 27 September 2023

Abstract

Details

High Impact Practices in Higher Education: International Perspectives
Type: Book
ISBN: 978-1-80071-197-6

Available. Content available
Book part
Publication date: 7 November 2022

Free Access. Free Access

Abstract

Details

Role of Education and Pedagogical Approach in Service Learning
Type: Book
ISBN: 978-1-80071-188-4

Available. Content available
Book part
Publication date: 13 July 2020

Abstract

Details

Introduction to Sustainable Development Leadership and Strategies in Higher Education
Type: Book
ISBN: 978-1-78973-648-9

Available. Content available
Book part
Publication date: 24 June 2024

Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu

Free Access. Free Access

Abstract

Details

Cognitive Psychology and Tourism
Type: Book
ISBN: 978-1-80262-579-0

Available. Content available
Book part
Publication date: 5 December 2014

Abstract

Details

Inquiry-Based Learning for the Arts, Humanities, and Social Sciences: A Conceptual and Practical Resource for Educators
Type: Book
ISBN: 978-1-78441-236-4

Available. Content available
Book part
Publication date: 4 June 2019

Terry Gibson

Free Access. Free Access

Abstract

Details

Making Aid Agencies Work
Type: Book
ISBN: 978-1-78769-509-2

Available. Open Access. Open Access
Article
Publication date: 15 April 2022

Suzanna Windon and Olga Buchko

The purpose of this quantitative study was to assess the relationship between volunteer leadership competencies and stewardship action-taking experiences among Master Gardener…

140

Abstract

The purpose of this quantitative study was to assess the relationship between volunteer leadership competencies and stewardship action-taking experiences among Master Gardener (MG) and Master Watershed (MW) volunteers during the COVID-19 pandemic. We collected data from 1196 Penn State Extension MG and MW respondents. The mean summative score for the volunteer stewardship action-taking experience was 2.32 (SD = .79), and volunteer leadership competencies was 3.45 (SD = .60). The results of this study showed a significant moderate association between volunteer stewardship action-taking experiences and volunteer leader competencies (r = .34, p ≤ .001). Volunteer leadership competencies can explain approximately 11 % of the variation in volunteer stewardship action-taking experiences during the COVID-19 pandemic. The new knowledge that our research brings can significantly contribute to the practice in leadership teaching and learning of Extension organizations’ volunteers. Future leadership trainings on the enhancement of the MG and MW volunteer leaders’ stewardship action-taking capacity can help contribute to the greater good in their communities in a more confident and efficient manner. Further research should focus on identifying other factors that can affect MG and MW stewardship action-taking experiences, including the impact of the demographics and motivation.

Available. Open Access. Open Access
Article
Publication date: 9 December 2022

Jae-Dong Hong

The recent COVID-19 outbreak and severe natural disasters make the design of the humanitarian supply chain network (HSCN) a crucial strategic issue in a pre-disaster scenario. The…

1081

Abstract

Purpose

The recent COVID-19 outbreak and severe natural disasters make the design of the humanitarian supply chain network (HSCN) a crucial strategic issue in a pre-disaster scenario. The HSCN design problem deals with the location/allocation of emergency response facilities (ERFs). This paper aims to propose and demonstrate how to design an efficient HSCN configuration under the risk of ERF disruptions.

Design/methodology/approach

This paper considers four performance measures simultaneously for the HSCN design by formulating a weighted goal programming (WGP) model. Solving the WGP model with different weight values assigned to each performance measure generates various HSCN configurations. This paper transforms a single-stage network into a general two-stage network, treating each HSCN configuration as a decision-making unit with two inputs and two outputs. Then a two-stage network data envelopment analysis (DEA) approach is applied to evaluate the HSCN schemes for consistently identifying the most efficient network configurations.

Findings

Among various network configurations generated by the WGP, the single-stage DEA model does not consistently identify the top-ranked HSCN schemes. In contrast, the proposed transformation approach identifies efficient HSCN configurations more consistently than the single-stage DEA model. A case study demonstrates that the proposed transformation method could provide a more robust and consistent evaluation for designing efficient HSCN systems. The proposed approach can be an essential tool for federal and local disaster response officials to plan a strategic design of HSCN.

Originality/value

This study presents how to transform a single-stage process into a two-stage network process to apply the general two-stage network DEA model for evaluating various HSCN configurations. The proposed transformation procedure could be extended for designing some supply chain systems with conflicting performance metrics more effectively and efficiently.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 13 no. 1
Type: Research Article
ISSN: 2042-6747

Keywords

Available. Content available
Book part
Publication date: 16 September 2021

Abstract

Details

International Perspectives on Supporting and Engaging Online Learners
Type: Book
ISBN: 978-1-80043-485-1

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