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Article
Publication date: 23 March 2023

Hammed Afolabi, Ronita Ram and Gunnar Rimmel

This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting…

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Abstract

Purpose

This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of sustainability reporting arena and their implications for the Global Reporting Initiative’s (GRI) current position.

Design/methodology/approach

This paper draws on the arena concept, particularly the work of Renn (1992) and Georgakopoulous and Thomson (2008), to explore the EFRAG and the IFRS Foundation’s behaviour towards the standardisation of the sustainability reporting arena and their implications for the GRI’s current position. Further, the documents and public releases pertinent to the activities and output of the GRI, the EFRAG/European Commission and the IFRS Foundation are used. The documents are screened and analysed based on the key elements of arena concept that emerged, which includes “agenda, claims, network of bodies and group engaged, interaction and behaviour with arena issues (audience, materiality, scope and core priorities, purpose of reporting and relevance to sustainable development)”.

Findings

This study reveals the source of motivation and influence of the new standard setters in the sustainability reporting arena and documents the relevance of their behaviour as an actionable strategy to change the arena rule. Particularly, this paper demonstrates the perceived fall away from driving business behaviour towards the pursuit of sustainable development if the GRI and its standards cease to exist.

Practical implications

The pathway to achieve sustainable development and improve sustainability impact disclosure remains a debatable issue among policymakers and users of sustainability reporting standards. This study reconstructs the awareness of different dynamics at play inhibiting the harmonisation of sustainability reporting standardisation and the importance of the GRI in pursuing global sustainable development.

Social implications

The pattern of behaviour and agenda of sustainability institutions and influential standard setters harnessed in this paper are aimed at enabling the existence of the rules that can uphold the primary focus of the sustainability reporting arena, particularly in achieving global sustainable development.

Originality/value

This paper furthers the understanding of the importance of the GRI in upholding the key tenets and traditional agenda of sustainability reporting and sustainable development.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 15 December 2022

Hammed Afolabi, Ronita Ram, Khaled Hussainey, Monomita Nandy and Suman Lodh

The authors explore the behaviour and perspectives of SMEs' owners towards a greener economy and its implications for net zero carbon emissions target.

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Abstract

Purpose

The authors explore the behaviour and perspectives of SMEs' owners towards a greener economy and its implications for net zero carbon emissions target.

Design/methodology/approach

The authors draw on the mirroring concept and 26 semi-structured interviews with SMEs' owners and managers to provide insights and explore the misalignment between SMEs' actions and perceptions and the technical architecture (and requirements) of achieving net zero carbon emissions in the UK.

Findings

The authors find that SMEs lack trust and are sceptical about the government's net zero emissions agenda. The authors also find that lack of understanding and perceived benefits, and supply chain complexities (end-to-end emissions) are the key factors hindering SMEs interests in engaging with better carbon emissions management and environmental management system (EMS). Moreover, pressure from external stakeholders, particularly banks and customers, is a strong driver to draw SMEs more effectively with sustainability and environmental impact disclosure.

Research limitations/implications

The sample is limited to 26 SMEs' owners operating in seven industries. Future research could explore the result in other industries. Further research could also investigate how the sustainability reports produced by SMEs are useful for different user groups' decision-making. This study reinforces the social constructionist approach to advance our understanding of SMEs' actions towards carbon emission management and EMS.

Practical implications

This study shows how government policies and SMEs' interests can be aligned to achieve the net zero carbon emissions target.

Originality/value

This is the first study to examine the perceptions and behaviour of SMEs towards the ongoing pursuit of a greener economy in the UK, including the key factors driving their actions and reasoning.

Details

Journal of Applied Accounting Research, vol. 24 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

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Book part
Publication date: 3 March 2025

Hammed Afolabi

This chapter explores the critical role of technology in enhancing environmental accounting practices within emerging markets. Also, it examines the influence of institutional…

Abstract

This chapter explores the critical role of technology in enhancing environmental accounting practices within emerging markets. Also, it examines the influence of institutional forces; regulatory mandates, normative pressures, and mimetic processes on the adoption of environmental accounting, highlighting the interplay between compliance, innovation, and organizational behavior within this region. Despite the potential of advanced technologies such as big data analytics, blockchain, Internet of Things, and cloud computing to improve environmental data accuracy, transparency, and efficiency, this chapter finds that formidable challenges persist. These hurdles encompass resource limitations, regulatory uncertainty, and the heterogeneous cultural perspectives on sustainability. Thus, by employing institutional theory as a theoretical lens, this chapter offers invaluable insights into how stakeholders can adeptly navigate these challenges to promote sustainable business practices, sustainable financial reporting, and improve environmental accountability. The chapter also highlights areas that require further research, particularly areas that scholars and practitioners can advance environmental accounting and sustainability financial reporting in emerging markets, and contribute to greater transparency, accountability, and sustainable development in this context.

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Book part
Publication date: 3 March 2025

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Abstract

Details

Technological Horizons
Type: Book
ISBN: 978-1-83608-756-4

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Article
Publication date: 29 October 2021

Abimbola Abiodun Adeyemi-Doro, Sule Ola Salawu and Akintunde Afolabi Akindahunsi

The purpose of this study is to assess the effects of two green leafy vegetables (Gongronema latifolium and Celosia argentea) on the hepatic biomarkers [Alanine Aminotransferase…

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Abstract

Purpose

The purpose of this study is to assess the effects of two green leafy vegetables (Gongronema latifolium and Celosia argentea) on the hepatic biomarkers [Alanine Aminotransferase (ALT) and Aspartate Aminotransferase (AST)], cardiac biomarkers [Creatine Kinase (CK) and Lactate Dehydrogenase (LDH)] and histopathology of the heart of high-fat diet-induced hyperlipidemic rats, with the aim of evaluating the vegetables as functional foods.

Design/methodology/approach

Experimental diets consisted of Control Diet (CD), High-Fat Diet (HFD), High-Fat Diet with Blanched Celosia argentea (HCB), High-Fat Diet with Unblanched Celosia argentea (HCU), High-Fat diet with Blanched Gongronema latifolium (HGB) and High-Fat Diet with Unblanched Gongronema latifolium (HGU). Seventy-five albino male rats (weighing 180–200 g) were used. The animals were divided into 15 groups of five albino rats each. Animals in Groups 1, 2 and 3 were fed with CD, HFD only and HFD with Atorvastin (5 mg/kg b.w), respectively. Animals in Groups 4, 5 and 6 were fed with 5, 10 and 15% HCB, respectively. Animals in Groups 7, 8 and 9 were fed with 5, 10 and 15% HCU, respectively, whereas animals in Groups 10, 11 and 12 were fed with 5, 10 and 15% HGB, respectively, and animals in Groups 13, 14 and 15 were fed with 5, 10 and 15% diet-inclusion of HGU, respectively.

Findings

The incorporation of the vegetal matter into the diet brought about a significant reduction (p = 0.05) in the activities of ALT, AST, CK and LDH when compared with HFD. However, the histological examination showed no pathological lesion, only at 15% inclusion of the vegetables.

Originality/value

The paper established that the incorporation of Celosia argentea and Gongronema latifolium into diet, most especially at 15% inclusion, may serve as functional food in the management of hyperlipidemia and associated complications.

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Article
Publication date: 25 December 2020

Khalid Naji, Murat Gunduz and Fatema Salat

The construction sector has a global reach, and construction professionals worldwide often encounter challenges in delivering a project on time and within the assigned budget…

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Abstract

Purpose

The construction sector has a global reach, and construction professionals worldwide often encounter challenges in delivering a project on time and within the assigned budget. Hence, this paper aims to investigate the preproject factors that most affect the performance of construction projects.

Design/methodology/approach

A literature review was conducted to identify these factors from previous research, after which a questionnaire was developed and distributed to construction industry professionals worldwide. The response data were collected and analyzed using several methods, including Cronbach’s alpha, Relative Importance Index (RII), Kruskal–Wallis test, and Spearman’s and Pearson correlations.

Findings

The results highlight four categories of significance, namely design, stakeholder, engineering, and procurement, with 31 factors being assigned to these categories. The relationships between each factor based on the categories established in the survey are then presented. With the help of data analysis, focusing on these significant preproject factors will help management teams to evaluate and improve the preconstruction process to achieve a higher project success rate.

Originality/value

This study differs from other studies in the literature by gathering all relevant preconstruction success factors by an extensive literature review. Finally, highly ranked factors are studied in detail for a better understanding of the impact of preconstruction factors on project performance. This study is supported by powerful tests such as Kruskal–Wallis test and Spearman’s correlation to study the perception of different groups on preconstruction factors. Furthermore, the data analysis will help in identifying and avoiding the failure part of the previous projects and will improve the planning and/or forecasting of the new projects.

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Article
Publication date: 26 November 2024

Mohammad Nabeel Almrafee

This study aims to understand the potential influence of several factors that may affect females’ intentions to undergo breast cancer screening (BCS) in Jordan.

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Abstract

Purpose

This study aims to understand the potential influence of several factors that may affect females’ intentions to undergo breast cancer screening (BCS) in Jordan.

Design/methodology/approach

A positivistic research methodology was used with the aim of gathering and interpreting the data quantitatively. A questionnaire was created and given to the selected respondents. Females who were at least 18 years old made up the study’s population. In addition, using a sample size of n = 237 was warranted and appropriate. Data were collected from Karak, Tafilah, Aqaba and Ma’an, four cities in southern Jordan. Smart partial least squares version 4.0.9.2 and SPSS version 26 have been used for data analysis.

Findings

The findings showed that attitudes, subjective norms, disease susceptibility and cues-to-action among females have a significant impact on their intention to undergo BCS. Whilst, the benefits of using BCS have not been shown to have a substantial impact on females’ intentions to undergo BCS. Furthermore, this study indicated that there were no significant differences between females’ intention to conduct BCS and the control variables (age and education).

Research limitations/implications

There are specific restrictions in place. First, although the study’s sample size of respondents was adequate, it would be advantageous to have a larger sample size in the future to improve the reliability of the results. Second, the BCS behavior in Jordan’s southern cities was the sole subject of this study. Therefore, it would be beneficial to also explore other areas of Jordan. Third, only female candidates for BCS were examined in this study. It might be necessary to do a more thorough investigation to find the obstacles preventing them from performing the test. Fourth, the current study did not analyze the actual behavior required to perform the BCS test; instead, it sought to understand females’ intentions for undergoing the test. Therefore, it would be beneficial to research actual female behavior toward BCS in the future. The current study also used a quantitative research methodology. Therefore, more study is required using qualitative techniques like focus groups, interviews and brainstorming to better understand females’ intentions toward BCS.

Originality/value

According to the author’s best knowledge, this study marks the first effort to highlight behavioral intentions toward performing BCS in the Jordanian context. In addition, by incorporating extra factors obtained from the health belief model within the context of BCS behavior, the current study broadens the theory of reasoned action. This can be viewed as a significant contribution to the subject’s theoretical foundations. Besides, the current study incorporated demographic characteristics and used them as a control variable. This can be seen as another contribution to the literature on health-care marketing in the case of BCS.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6123

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Article
Publication date: 11 February 2025

Joshua Nsiah Addo Ofori, Mariam Tomori and Omobolanle Ogunseiju

Exoskeletons have the potential to alleviate musculoskeletal disorders (MSDs), increase productivity and ultimately reduce construction project costs, but the concerns about…

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Abstract

Purpose

Exoskeletons have the potential to alleviate musculoskeletal disorders (MSDs), increase productivity and ultimately reduce construction project costs, but the concerns about their ethical, social and psychological risks for the construction industry are unknown. This paper investigates these risks and their implications for exoskeleton acceptance.

Design/methodology/approach

Participants performed masonry tasks without an exoskeleton and with an active and passive exoskeleton. Using descriptive and inferential statistics, ethical, social and psychological risks associated with exoskeletons, as well as their trust levels, were assessed. Objective data were procured to determine stress and productivity levels with and without these exoskeletons, while subjective data included trust and the ethical and social risks of the exoskeletons.

Findings

The findings show that lack of informed consent and procuring sensitive health data is an important ethical consideration when using active and passive exoskeletons. Regarding social risks, unequal access to exoskeletons, exoskeleton sharing and exoskeleton costs as major concerns. Furthermore, the findings revealed statistical differences between active and passive exoskeletons in terms of certain social risks. The findings show that participants believed in passive exoskeletons more than active exoskeletons. The results also revealed a strong positive relationship between ethical and social risks, and trust levels. The results also indicated that both exoskeletons induce relatively moderate stress levels and enhance productivity, compared to the no exoskeleton condition.

Originality/value

This study is one of the few empirical investigations in the construction industry on the ethical and social risks associated with exoskeletons, which can facilitate the adoption of exoskeletons for mitigating MSDs in the construction industry.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

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