EDITH M. OWEN and P. HAVARD‐WILLIAMS
The purpose of the present article is to ask questions, rather than to answer them. The recent discussions in the University and Research Section of the Library Association have…
Abstract
The purpose of the present article is to ask questions, rather than to answer them. The recent discussions in the University and Research Section of the Library Association have brought the question of professional qualifications for university librarians once more to the fore; but they have included little consideration of the more fundamental aspects of the problem. While the majority would agree that professional qualifications are essential, few university librarians appear to be satisfied with the examination syllabuses now in operation.
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Muhammad Bilal Farooq, Rashid Zaman and Muhammad Nadeem
This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality…
Abstract
Purpose
This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality, responsiveness and impact outlined in AccountAbility’s AA1000 Accountability Principles (AA1000AP) standard.
Design/methodology/approach
Data comprise 12 semi-structured interviews with senior managers of listed New Zealand companies. Findings are evaluated against AccountAbility’s principles of inclusivity, materiality, responsiveness and impact, which are based on a normative view of stakeholder theory.
Findings
In terms of inclusivity, stakeholder engagement is primarily monologic and is directed more towards traditional stakeholder groups. However, social media, which is gaining popularity, has the potential to facilitate greater dialogic stakeholder engagement. While most companies undertake a materiality assessment (with varying degrees of rigour) to support sustainability reporting, only some use it to drive planning and decision-making. Companies demonstrate responsiveness to stakeholder concerns through corporate governance and sustainability initiatives. Companies are monitoring and measuring their impact on stakeholders using sustainability key performance indicators (KPIs). However, measuring traditional metrics is easier than measuring areas such as the community. In rare instances, the executive’s remuneration is linked to these sustainability KPIs.
Practical implications
The study findings offer useful examples of the integration of sustainability into corporate processes and systems. Practitioners may find the insights useful in understanding how sustainability is currently being integrated into corporate practices by best practice New Zealand companies. Regulators may consider incorporating AA1000AP into their corporate governance guidelines. Finally, academics may find the study useful for teaching business and accounting courses and to guide the next generation of business managers.
Originality/value
First, the study brings together four streams of research on how sustainability reports are prepared (inclusivity, materiality, responsiveness and impact) in a single study. Second, the findings offer novel insights by evaluating corporate sustainability against the requirements of a standard that has received little academic attention.
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Muhammad Bilal Farooq, Asem Saad Ali Azantouti and Rashid Zaman
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA)…
Abstract
Purpose
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.
Design/methodology/approach
The study undertakes a structured literature review of 179 articles published from 1999 to 2023.
Findings
The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.
Practical implications
Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.
Social implications
The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.
Originality/value
The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.
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David B. Szabla, Elizabeth Shaffer, Ashlie Mouw and Addelyne Turks
Despite the breadth of knowledge on self and identity formation across the study of organizations, the field of organizational development and change has limited research on the…
Abstract
Despite the breadth of knowledge on self and identity formation across the study of organizations, the field of organizational development and change has limited research on the construction of professional identity. Much has been written to describe the “self-concepts” of those practicing and researching in the field, but there have been no investigations that have explored how these “self-concepts” form. In addition, although women have contributed to defining the “self” in the field, men have held the dominant perspective on the subject. Thus, in this chapter, we address a disparity in the research by exploring the construction of professional identity in the field of organizational development and change, and we give voice to the renowned women who helped to build the field. Using the profiles of 17 American women included in The Palgrave Handbook of Organizational Change Thinkers, we perform a narrative analysis based upon the concepts and models prevalent in the literature on identity formation. By disentangling professional identity formation of the notable women in the field, we can begin to see the nuance and particularities involved in its construction and gain deeper understandings about effective ways to prepare individuals to work in and advance the field.
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Prince Amoah and Gabriel Eweje
The purpose of this paper is to examine the social sustainability strategies of multinational mining companies in addressing risks in areas of exploratory intensity and…
Abstract
Purpose
The purpose of this paper is to examine the social sustainability strategies of multinational mining companies in addressing risks in areas of exploratory intensity and contributing to social capital in local communities.
Design/methodology/approach
This study is situated within an interpretivist paradigm and uses a qualitative research methodology, drawing on data from semi-structured interviews with multinational mining companies operating in Ghana and key stakeholder groups.
Findings
The results of this study show that multinational mining companies use strategies broadly categorised as social responsibility, social compliance, local content and relationship proximity to address challenges embedded in the extractive process.
Originality/value
By examining the strategies in addressing risks to sustainable social development in mining communities, this study contributes to fill the social sustainability gaps in mining research and adds to relevant literature.
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Muhammad Bilal Farooq, Rashid Zaman, Dania Sarraj and Fahad Khalid
This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of…
Abstract
Purpose
This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states of the Cooperation Council for the Arab States of the Gulf, colloquially referred to as the Gulf Cooperation Council (GCC).
Design/methodology/approach
First, the materiality assessment disclosures were scored through a content analysis of sustainability reports published by listed GCC companies during a five-year period from 2013 to 2017. Second, a fixed effect ordered logic regression was used to examine the determinants of materiality assessment disclosures.
Findings
While sustainability reporting rates improved across the sample period, a significant majority of listed GCC companies do not engage in sustainability reporting. The use of internationally recognised standards has also declined. While reporters provide more information on their materiality assessment, the number of sustainability reports that offer information on how the reporter identifies material issues has declined. These trends potentially indicate the existence of managerial capture. Materiality assessment disclosure scores are positively influenced by higher financial performance (Return on Assets), lower leverage and better corporate governance. However, company size and market-to-book ratio do not influence materiality assessment disclosures.
Practical implications
The findings may prove useful to managers responsible for preparing sustainability reports who can benefit from the examples of materiality assessment disclosures. An evaluation of the materiality assessment should be included in the scope of assurance engagements and practitioners can use the examples of best practice when evaluating sustainability reports. Stock exchanges may consider developing improved corporate governance guidelines as these will lead to materiality assessment disclosures.
Social implications
The findings may assist in improving sustainability reporting quality, through better materiality assessment disclosures. This will allow corporate stakeholders to evaluate the reporting entities underlying processes, which leads to transparency and corporate accountability. Improved corporate sustainability reporting supports the GCC commitment to implement the United Nations Sustainable Development Goals and transition to sustainable development.
Originality/value
This study addresses the call for greater research examining materiality within a sustainability reporting context. This is the first paper to examine sustainability reporting quality in the GCC region, focussing particularly on materiality assessment disclosures.
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Rashid Zaman, Muhammad Nadeem and Mariela Carvajal
This paper aims to provide exploratory evidence on corporate governance (CG) and corporate social responsibility (CSR) interfaces. Although there remains a voluminous literature…
Abstract
Purpose
This paper aims to provide exploratory evidence on corporate governance (CG) and corporate social responsibility (CSR) interfaces. Although there remains a voluminous literature on CG and CSR, very little effort has been put forward to explore the nature of this relationship.
Design/methodology/approach
Using interviews with Senior Executives of New Zealand Stock Exchange listed firms, this research assesses CG and CSR practices, identifies barriers for CG and CSR adoption and investigates the nature of the relationship between CG and CSR.
Findings
The results indicate a moderate level of CG and CSR practices, with a lack of resources and cost-time balance as common barriers for CG and CSR adoption. However, despite these barriers, we note that the majority of executives appreciate the increasing convergence between CG and CSR, and believe that a more robust CG framework will lead to more sustainable CSR practices.
Originality/value
These findings have important implications for managers and policymakers interested in understanding the CG-CSR nexus and promoting responsible business practices.
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Edzuwyn Fathin Binti Haji Mahyuddin, Mohammad Iranmanesh, Azlan Amran and Behzad Foroughi
This study aims to explain how board and hotel characteristics affect biodiversity reporting and to test the moderating effect of market diversification.
Abstract
Purpose
This study aims to explain how board and hotel characteristics affect biodiversity reporting and to test the moderating effect of market diversification.
Design/methodology/approach
The annual reports of 105 hotels were examined for the period between 2016 and 2017 to analyse these hotels’ biodiversity reporting using content analysis. The partial least squares technique was used to test the proposed relationships.
Findings
The results show that the number of board members who are also on the corporate social responsibility committee, number of board members who are in environmental organizations, the star rating of the hotel, hotel size and hotel location have significant positive effects on the extent of biodiversity reporting. In addition, market diversification moderates positively the effects of number of board members with environmental experience and number of board members from environmental organizations on the extent of biodiversity reporting.
Practical implications
The results of this study will be useful in enabling hotel manager and investors to become knowledgeable about these aspects of boards, which lead to higher biodiversity reporting. This study can also inform policymakers about the types of hotels that are less likely to disclose biodiversity reports and to develop effective enforcement of regulations.
Originality/value
These findings extend the literature on biodiversity reporting by exploring the importance of board and hotel characteristics on the extent of biodiversity reporting and testing the moderating effect of market diversification.