Search results

1 – 5 of 5
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 3 October 2016

Marcelle Colares Oliveira, Domenico Ceglia and Fernando Antonio Filho

The study aims to analyze the level of the disclosure of corporate governance practices by the companies that belong to the BRICS (Brazil, Russia, India, China and South Africa…

2297

Abstract

Purpose

The study aims to analyze the level of the disclosure of corporate governance practices by the companies that belong to the BRICS (Brazil, Russia, India, China and South Africa) countries according to normative recommendations and coercive requirements considering the enforcement of laws and norms in the different legal systems and to explain it in the light of the institutional theory approach.

Design/methodology/approach

The practices disclosed by a sample of the 20 largest companies listed on the stock exchanges of each of the BRICS countries were analysed, and the 52 practices recommended by UNCTAD (2009) were used as a parameter. The corporate governance practices of the companies were confronted with the laws, rules and norms that require or recommend their adoption and disclosure.

Findings

China has 49 practices required by own national law in face of 52 recommended by UNCTAD/International Financial Reporting Standards (IFRS) followed by South Africa with 44, Russia with 33, Brazil with 28 and India with 24. Brazil has 47 practices recommended by own national governance code in face of 52 recommended by UNCTAD/Intergovernmental Working group of Experts on International Standards of Accounting and Reporting (ISAR), followed by Russia with 45, China with 44, South Africa with 41 and India with 22. It was found that Brazil has the higher median of number of companies disclosing corporate governance practices with 17, followed by India with 13, Russia with 11, South Africa and China with 7.

Research limitations/implications

This research shows that more studies are necessary using the institutional theory to investigate how the normative and coercive pressures influence the disclosure of corporate governance information considering the enforcement of laws and norms in the different legal systems.

Practical implications

The differences observed in this study about normative and coercive forces are presented as an opportunity in the legal sphere of some countries to implement mechanisms to increase their level of enforcement.

Originality/value

This research contributes to various audiences such as governmental institutions, professional associations, market institutions to better understand their role in the improvement of the adoption of corporate governance practices and disclosure of information related to it.

Details

Corporate Governance: The International Journal of Business in Society, vol. 16 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Access Restricted. View access options
Article
Publication date: 1 December 2020

Mônica Cavalcanti Sá de Abreu, Fabiana Nogueira Holanda Ferreira, João F. Proença and Domenico Ceglia

This paper aims to investigate how sustainable solutions in the textiles and clothing industry are decided through business-to-business collaboration.

2271

Abstract

Purpose

This paper aims to investigate how sustainable solutions in the textiles and clothing industry are decided through business-to-business collaboration.

Design/methodology/approach

A qualitative and inductive study of the Brazilian textiles and clothing industry is carried out, an industry in which sustainable denim products are increasingly being recognized as subject to competition. The paper adopts a focal net perspective to understand the collaborative arrangements through which firms combine the products they offer as a sustainable solution. Documentary data were collected and in-depth interviews conducted with the top managers of one of the world’s largest denim-manufacturing companies present in the Brazilian market, which is involved in providing sustainable solutions in cooperation with its partners.

Findings

The authors describe the factors that reflect the conditions for generating a sustainable business performance, including a corporate policy that assumes and articulates the responsibility for social interest, core-business stakeholders and regulatory requirements; a sustainable product-service system (S.PSS) based on innovative interactions between the stakeholders in the value production system; relations between stakeholders that promote business sustainability through a dependable value chain characterized by a sense of collaboration and collective actions; and a business model for sustainability that combines economic with social and ecological value creation. These factors help a business establish a more strategic position in the value network, enabling it to capture more value.

Practical implications

Sustainable solutions are developed dynamically and collaboratively within an S.PPS. Managers need to focus not only on tangible products but also on intangible services designed and combined so that they are jointly capable of fulfilling customer’s needs and creating social and ecological value. Managers within the solution provider must develop business models for sustainability that are continually evolving to satisfy the interest in resource-efficiency by actors in civil society, business and government.

Originality/value

The research contributes to the existing literature by applying approaches involving corporate social responsibility (CSR) and strategic nets to the study of the implementation of an S.PSS. Sustainable initiatives and offers developed by an S.PSS are not isolated phenomena but result from collaboration in finding solutions among different actors linked in a strategic net. In this sense, companies need to adjust their business models for sustainability to generate positive economic, social and ecological value and gain credibility for their missions.

Details

Journal of Business & Industrial Marketing, vol. 36 no. 9
Type: Research Article
ISSN: 0885-8624

Keywords

Access Restricted. View access options
91

Abstract

Details

Annals in Social Responsibility, vol. 7 no. 1
Type: Research Article
ISSN: 2056-3515

Access Restricted. View access options
205

Abstract

Details

Annals in Social Responsibility, vol. 7 no. 1
Type: Research Article
ISSN: 2056-3515

Access Restricted. View access options
98

Abstract

Details

Annals in Social Responsibility, vol. 7 no. 1
Type: Research Article
ISSN: 2056-3515

1 – 5 of 5
Per page
102050