Search results

This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.

A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.

The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.

The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.

This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.

This research aims to explore people management (PM) dimensions in Nepalese recycling startups (R-startups).

It follows a case study and qualitative research approach. Information is collected from Internet searches and R-startups’ blogs. For research purposes, 12 cases out of 30 R-startups are selected using convenient and purposeful non-probability sampling methods.

Three major findings are as follows: (1) the founders of R-startups have become more environmentally aware and motivated to source materials, manufacture products and deliver them without harming the environment; (2) the founders are establishing work-flow to create future employment opportunities and (3) the PM dimensions in R-startups appear to be sustainable and apparently linked with Sustainable Development Goal (SDG) 12.5, which aims to reduce waste generation substantially through prevention, reduction, recycling and reuse.

Since researchers use widely accessible internet information, there is no possibility of interfering with the website's text and data. The analysis is solely based on the opinions of founders/co-founders of R-startups.

This research presents PM dimensions in R-startups and contributes to the literature in this new field of study. Although on a small scale, this research can provide a basis for minimizing circulatory gaps and closing the loop through circular business (CB). It also provides insights into managing waste in order to create opportunities and wealth.

This is one of the few unexplored areas of academic research. The critical PM dimensions investigated in this study can serve as a baseline for future theoretical development in the context of a specific country.