Search results

1 – 5 of 5
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 17 May 2021

Isabel Costa Leite

This paper starts by presenting a theoretical framework based on the evolution of this problem through the EU treaties and a literature review. The focus is then turned to the…

150

Abstract

Purpose

This paper starts by presenting a theoretical framework based on the evolution of this problem through the EU treaties and a literature review. The focus is then turned to the role of some European institutions, namely, the European Parliament, through the Committee on Petitions, and the European Ombudsman for their close relationship: the information and communications technology (ICT)channels that introduced new mechanisms of communication and information; and what level of use this system of dialogue assures citizens’ rights to petition and to complain.

Design/methodology/approach

The first decades of the history of the European Union did not consider the link with citizens as a central priority in the evolution of the European integration process. The idea of Europe, built step by step, was much more dependent on the states’ political elites and bureaucratic European institutions. The democratic deficit, however, changed the perspectives of the different actors involved in the institutional framework. New initiatives were introduced alongside treaties to make the integration process more transparent and closer to European citizens.

Findings

Those results can be confirmed through the statistics and reports presented annually by those institutions.

Originality/value

Due to innovation in the use of ICT, transparency and dialogue with citizens became much more effective.

Details

Transforming Government: People, Process and Policy, vol. 15 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

Available. Content available
Article
Publication date: 14 July 2021

Cláudia Toriz Ramos and Lise Rye

336

Abstract

Details

Transforming Government: People, Process and Policy, vol. 15 no. 3
Type: Research Article
ISSN: 1750-6166

Access Restricted. View access options
Article
Publication date: 22 April 2020

Francisca Castilla-Polo and M. Isabel Sánchez-Hernández

This paper aims to review sustainability reporting understood as any type of social and environmental disclosures (SED) in its relationship with corporate reputation within the…

590

Abstract

Purpose

This paper aims to review sustainability reporting understood as any type of social and environmental disclosures (SED) in its relationship with corporate reputation within the most reputed companies in Spain according to MERCO business monitor ranking (2014-2016).

Design/methodology/approach

To shed light on the relationship reputation-SED, two alternative models were tested, thought the use of structural equation model (SEM) and partial least squares (PLS), with longitudinal data.

Findings

Both models supported the hypotheses although the model linking reputation to SED was slightly better, questioning the use of SED by reputation leader companies.

Research limitations/implications

The paper study the linkage, sign and causality, between reputation and SED by introducing two alternative models. SED and reputation are receiving considerable attention into the business scope, although their relationship is not agreed by previous literature. There are contradictory evidences that lead us to question the sense of this relation.

Practical implications

The contribution will be of interest to managers in terms of the value of this type of reporting from a strategic point of view. If reputation favours this type of disclosures, these will be issues to be taken into account to obtain a better competitive advantage through market differentiation.

Social implications

The results will be of interest for future studies and actions aimed at regulating the improvement of this type of reporting not only in the hands of academics and practitioners but also investors and regulators.

Originality/value

This study is an advance in the description of the SED-reputation relationship and contributes to this new line of research with new insights. Another contribution is the way to understand sustainability reporting. This paper analyses SED from the twofold point of view of the quantity of information and, the existing references about its quality and adding the lag effect between both variables.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Access Restricted. View access options
Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Available. Open Access. Open Access

Abstract

Details

Journal of Intelligent Manufacturing and Special Equipment, vol. 4 no. 1
Type: Research Article
ISSN: 2633-6596

1 – 5 of 5
Per page
102050