Local authorities are currently undergoing one of the biggest periods of organisational change in their entire history. The drivers are twofold; legislation from central…
Abstract
Local authorities are currently undergoing one of the biggest periods of organisational change in their entire history. The drivers are twofold; legislation from central government and a need to be more accountable to their electorate and what is more, the timescale is extremely aggressive. Change is one of the most disruptive processes that any organisation can go through and one of the biggest traps in managing change is underestimating the resistance of the people whom the change affects. Involving people in the planning and implementation process reduces the risk of resistance and offers them a sense of control over the transformation taking place. States recent research conducted with some of the UK's leading County Councils shows that implementing an effective change management strategy can dramatically reduce the time and cost of transition. It will also result in a stronger, more focussed and more cohesive organisation.
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A memorandum on the Nutritive Value of Milk by the Advisory Committee on Nutrition appointed by the Minister of Health and the Secretary of State for Scotland has now been…
Abstract
A memorandum on the Nutritive Value of Milk by the Advisory Committee on Nutrition appointed by the Minister of Health and the Secretary of State for Scotland has now been published with a prefatory note by Sir Kingsley Wood and Sir Godfrey Collins. The Chairman of the Advisory Committee is Lord Luke, and the members include Professor Cathcart, Sir F. Gowland Hopkins, Professor Mellanby and Sir John Boyd Orr. Its terms of reference are “To inquire into the facts, quantitative and qualitative, in relation to the diet of the people and to report as to any changes herein which appear desirable in the light of modern advances in the knowledge of nutrition.” The memorandum explains the high value of milk as an article of food. Analysis of its composition shows that milk contains protein of high nutritive value, energy‐giving nutrients, the known essential vitamins and many mineral elements and apart from its chemical composition it derived value from other properties such as easy digestibility. Many investigations have been made which justify the belief that the general health of the community, and especially of children, would be improved, and the incidence of disease, including rickets, diminished, if the present consumption of liquid milk, averaging about 0.4 pint per head per day, could be increased to about a pint. Milk has few disadvantages as an article of diet. For infants, after breast‐feeding has ceased, it should form the bulk of the diet, with any necessary supplements to furnish iron and vitamins C and D. After infancy milk is not a complete food but a very important item in diet, particularly for children, who should be given one to two pints a day, and for expectant and nursing mothers, for whom about two pints a day are desirable. Other adults, who need milk especially for the sake of its calcium and animal protein, should have at least half a pint a day. Milk is unfortunately liable to contamination by disease‐producing bacteria and its heating by suitable methods such as pasteurisation has important advantages in making it safe for human consumption from this point of view. Moreover, when milk is treated by heat, little significant change is known to occur in its nutritive properties, and such deficiencies as may be caused can readily be made good. It is therefore reasonable to assume that raw milk incorporated in other cooked articles of diet, such as bread and puddings, retains most of its nutritional properties. The report also calls attention to the degrees of nutritive value possessed by various milk products, especially separated milk. The memorandum is entitled “The Nutritive Value of Milk” and can be obtained (price 3d.) direct from H.M. Stationery Office or through any bookseller.
Silvana Signori and Gerald Avondo Bodino
The aim of this chapter is to determine the need for water management and accounting.
Abstract
Purpose
The aim of this chapter is to determine the need for water management and accounting.
Design/methodology/approach
This chapter first gives an overview of water-related business risks and exposes the need for sound corporate water management and accounting; it then critically examines water-related issues from an accountability perspective. Furthermore, it gives an overview of Australian Standardised Water Accounting (SWA) and General Purpose Water Accounting (GPWA) as possible practices to strengthen water disclosure.
Findings
The present study confirms the need for, and the importance of, transparent, high-quality, credible and comparable water disclosure. Water is considered a public good and involves a public interest and, consequently, public responsibility for its usage, management and protection. Following this line of reasoning, the chapter draws attention to the need for accountability to be ‘public’ or at least shared between crucial stakeholders (government – at national and international levels, water industries, communities, environmentalists, NGOs, etc.).
Practical and social implications
Company efforts are commonly focused on internal and self-referred operations. The different and conflicting uses that may be made of water, and the fact that water is geographically and temporally sensitive, necessitate a search for more flexible and more extended forms of accountability. An implication of these findings is the need and opportunity to switch focus from a single/private perspective to a more general/public one, with benefits for all the stakeholders.
Originality/value
This research enhances our understanding of water management and accounting and may serve as a sound base for future studies on this challenging topic.
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This paper examines the exercise of Black employee voice in South Africa over the past 53 years. Black workers constitute almost 4 out of every 5 workers in the country and…
Abstract
This paper examines the exercise of Black employee voice in South Africa over the past 53 years. Black workers constitute almost 4 out of every 5 workers in the country and experienced racial oppression from the time of colonisation up to the end of apartheid in 1994. They are still congregated around the lower skilled occupations with low incomes and high unemployment levels.
The paper draws on the theory of voice, exit and loyalty of Albert Hirschman, but extends voice to include sabotage as this encapsulates the nature of employee voice from about 2007 onwards. It reflects a culture of insurgence that entered employment relations from about that time onwards, but was lurking below the surface well before then.
The exercise of employee voice has gone through five phases from 1963 to mid-2016 starting with a silent phase for the first ten years when it was hardly heard at all. However, as a Black trade union movement emerged after extensive strikes in Durban in 1973, employee voice grew stronger and stronger until it reached an insurgent phase.
The phases employee voice went through were heavily influenced by the socio-political situation in the country. The reason for the emergence of an insurgent phase was due to the failure of the ruling African National Congress government to deliver services and to alleviate the plight of the poor in South Africa, most of whom are Black. The failure was due to neo-patrimonialism and corruption practised by the ruling elite and politically connected. Protests by local communities escalated and became increasingly violent. This spilled over into the workplace. As a result many strikes turned violent and destructive, demonstrating voice exercised as sabotage and reflecting a culture of insurgence.
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WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new…
Abstract
WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new constitution, it is the first in which all the sections will be actively engaged. From a membership of eight hundred in 1927 we are, in 1930, within measurable distance of a membership of three thousand; and, although we have not reached that figure by a few hundreds—and those few will be the most difficult to obtain quickly—this is a really memorable achievement. There are certain necessary results of the Association's expansion. In the former days it was possible for every member, if he desired, to attend all the meetings; today parallel meetings are necessary in order to represent all interests, and members must make a selection amongst the good things offered. Large meetings are not entirely desirable; discussion of any effective sort is impossible in them; and the speakers are usually those who always speak, and who possess more nerve than the rest of us. This does not mean that they are not worth a hearing. Nevertheless, seeing that at least 1,000 will be at Cambridge, small sectional meetings in which no one who has anything to say need be afraid of saying it, are an ideal to which we are forced by the growth of our numbers.
L. Emily Hickman and Bernard Wong-On-Wing
Prior research finds that firms disclosing a focus on corporate social responsibility (CSR) experience less negative reactions following a corporate misstep. We predict that this…
Abstract
Prior research finds that firms disclosing a focus on corporate social responsibility (CSR) experience less negative reactions following a corporate misstep. We predict that this “insurance effect” is limited to cases of ordinary failures (i.e., failures not directly related to the social or environmental impacts of the firm) and may provide no protection when a failure is directly related to CSR. Further, we hypothesize a potential “backfire effect,” where investors react more negatively to a CSR-focused firm in the case of a CSR-related failure than to a traditional firm experiencing the same failure. In-keeping with attribution theory and expectancy violations theory, our results support the predicted limitation of the insurance effect. In addition, we find that the limited insurance effect is mediated by reputational assessments. Although directionally consistent, the proposed backfire effect is not statistically significant. Overall, our results suggest that CSR is not a panacea for dampening the penalties associated with business missteps, and managers seeking to benefit from CSR engagement should be diligent in monitoring their firms' future CSR performance.
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Stefania Veltri and Giovanni Bronzetti
The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant…
Abstract
The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret the role played by IC report in the investigated organization. The lenses provided by the designed framework give researchers the opportunity to offer a skillful interpretation of the information provided by the IC report. From the analysis, it results that the investigated NPO use IC report more as a managerial rather than an accountability tool. Even though the use of a single case study provides in-depth and rich data, it also limits the generalizability of the observations to other companies. Moreover, the results obtained can be influenced by the model built and adopted to address the research question. The findings can support companies to enable IC reporting practices and readers to understand the orientation of the companies towards a reputation or an accountability approach by reading the IC report using the research model. The article fills a gap in the research of voluntary disclosure of NPOs from a different approach (i.e., to analyze IC reports to make evident the approach followed in disclosing IC information). So doing, the article contributes to narrowing the gap between IC theory and practice and offers new insights on the reasons why NPOs disclose IC.
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Corporations and businesses have been a major influence on society since before the industrial revolution, but academic focus on corporate responsibilities is a recent phenomenon…
Abstract
Purpose
Corporations and businesses have been a major influence on society since before the industrial revolution, but academic focus on corporate responsibilities is a recent phenomenon which focuses predominantly on globalised multi-national corporations of the late twentieth century. The purpose of this paper is to consider the evolution of the corporate responsibility and community involvement tracing the development of corporate behaviours in the UK from medieval guilds to the modern form of corporation seen at the end of the last century.
Design/methodology/approach
The analysis considers the institutional forces which have shaped responsible business behaviours in a context of changing power and influence.
Findings
Drawing on Weber's notion of the ideal-type, this paper demonstrates that many “modern” corporate social responsibility (CSR) concepts such as codes of conduct, stakeholder consultation, and corporate donations have considerable heritage.
Originality/value
This paper develops an important precedent by examining the evolution of CSR and other aspects of corporate engagement. It develops a long-term instrumental context for corporate donations, whilst revealing that practices such as employee volunteering are considerably more recent, and less institutionally developed.
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Dominique Diouf and Olivier Boiral
The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of…
Abstract
Purpose
The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of sustainability reports using the Global Reporting Initiative (GRI) framework.
Design/methodology/approach
This paper is based on 33 semi-structured interviews carried out with different stakeholders and experts (e.g. consultants, fund managers, analysts, consultants) in the field of SRI in Canada.
Findings
The perceptions of SRI practitioners shed more light on the elastic and uncertain application of the GRI principles in determining the quality of sustainability reports. Their perceptions tend to support the argument that sustainability reports reflect the impression management strategies used by companies to highlight the positive aspects of their sustainability performance and to obfuscate negative outcomes.
Originality/value
First, undertake empirical research on stakeholders’ perceptions – which have been largely overlooked – of the quality of sustainability reports. Second, shed new light on the impression management strategies used in sustainability reporting. Third, show the reflexivity and the degree of skepticism of practitioners with regard to the reliability of information on sustainability performance.
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Kwame Oduro Amoako, Isaac Oduro Amoako, James Tuffour and Newman Amaning
This study was aimed at examining the motivations, elements and channels of sustainability reporting of a multinational mining company that operates a subsidiary in Ghana…
Abstract
This study was aimed at examining the motivations, elements and channels of sustainability reporting of a multinational mining company that operates a subsidiary in Ghana. Semi-structured interviews were conducted among the company’s key stakeholders. These informants were drawn from the case company, a public regulatory agency, members and the opinion leaders of the company’s host community. In addition to the primary data, secondary documents were relied upon to corroborate the views shared by the interviewees. We discovered that while the sustainability reporting mechanism was necessary for gaining internal legitimacy with the parent company, to a large extent, the host community did not appreciate the importance of that report. In place of that the management of the mining subsidiary employed less-formal channels of communication to engage the community representatives on matters relating to sustainability. Our findings suggest that the sustainability reporting process must be adaptable and not always communicated formally. Therefore, the process needs to be re-organised to meet the expectations of all key stakeholders within the subsidiary companies’ jurisdictions. To meet the expectation of stakeholders and gain legitimacy, those charged with the governance of subsidiary companies need to contextualise their sustainability reporting strategies.