– The purpose of this paper is to integrate the context of sustainability in a framework for greater corporate accountability.
Abstract
Purpose
The purpose of this paper is to integrate the context of sustainability in a framework for greater corporate accountability.
Design/methodology/approach
Applied conceptual research.
Findings
This literature review shows that current corporate accountability frameworks forces companies to focus on a narrow source for value creation based on imperfect economic theories inadequate response to societal issues and misleading measurement systems. The current conceptual accountability frameworks are dramatically inadequate in the context of escalating sustainability issues and needs of both society and business. The business responses, through corporate social responsibility (CSR) initiatives, voluntary sustainability reports and industry standards are only a poor attempt to address the fundamental sustainable development challenges. Economic theory has defined externalities as residual to the market and as market failure requiring government intervention.
Practical implications
This paper proposes a direct valuation and formal accounting of externalities on the corporate balance sheet, with an offsetting appraisal of the social licence to operate for the corporation, thus creating a meaningful and integrated basis for accountability.
Originality/value
The current definition and understanding of corporate accountability is challenged. The paper presents a broad grounding in relevant literature for change to the current corporate accountability framework. The main contribution of this paper towards theory development is that meaningful corporate accountability framework in the context of sustainability can connect social progress to the economic value of the firm's strategy.
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TUNISIA: Gas shortages will raise the risk of unrest
Najib Mahfuz is the first Arab‐language author to win the Nobel Prize in literature. Born in 1911 the son of a middle‐class Jamaliyah merchant, he became the most popular novelist…
Abstract
Najib Mahfuz is the first Arab‐language author to win the Nobel Prize in literature. Born in 1911 the son of a middle‐class Jamaliyah merchant, he became the most popular novelist in Egypt and the Arab countries.
Mohammed N. Alajmi, Yousef Al-Haroun, Rua Alshaheen and Mohammed Al-Nafisi
This study evaluates the architectural status of circular prototype mosques in Kuwait. The argument is that the once dominant and powerful image of mosques is now merely a…
Abstract
Purpose
This study evaluates the architectural status of circular prototype mosques in Kuwait. The argument is that the once dominant and powerful image of mosques is now merely a repetitive reproduction through the prototype scheme. The study focuses on the circular prototype design, which has been constructed in many of Kuwait's recent residential areas. It evaluates qualitatively the worshipers' experiences of these mosques.
Design/methodology/approach
The research methodology is qualitative. The main question is how well the circular prototype mosques are received by worshipers and local communities. Various research methods were used, including walk-through survey and group interview with worshipers and semi-structured interview with key informants in Public Authority for Housing Welfare and Ministry of Awqaf and Islamic Affairs. Purposive sampling was chosen to select for key informants. Time-location sampling was selected for worshipers' group interview.
Findings
Circular prototype presents several weaknesses. The community did not receive the circular design well as it deviates from the traditional and modern rectangular mosque design prevalent in Kuwait. This research highlights the importance of considering traditional design principles, community preferences and functional requirements while designing a mosque. It also emphasizes the need for an extensive evaluation of prototype designs to identify potential weaknesses before proceeding with the final design.
Social implications
It is recommended that future mosque design projects in Kuwait consider traditional design principles; community preferences; and financial, functional and sustainability requirements. In addition, the findings of this study can be used to inform future mosque design projects in Kuwait and to ensure that they are functional, cost-effective and well received by the community.
Originality/value
This research provides an informative and comprehensive analysis of Kuwait's prototype mosque designs from the 1950s to the present day. It focuses on the current circular prototype, critically examining its advantages and disadvantages. This research is the first to evaluate the history and design improvements over the years. As such, this research offers invaluable information to those interested in Kuwait's religious architecture and cultural history.
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Khoirul Umam, Alfarid Fedro, Moch Imron Isro'i and Meti Ekayani
This study aims to address the challenge of balancing economic development with environmental protection in the context of productive waqf forests (PWFs). The inherent tension…
Abstract
Purpose
This study aims to address the challenge of balancing economic development with environmental protection in the context of productive waqf forests (PWFs). The inherent tension between forest productivity and protection necessitates a model that ensures sustainable utilization. This research proposes a novel framework by integrating fiqh bi'ah (Islamic environmental jurisprudence) with a model for PWFs development.
Design/methodology/approach
Using a qualitative approach, the analytical network process (ANP) analyzes data gathered through a literature review of Islamic environmental jurisprudence (fiqh bi'ah) on environment and waqf, in-depth interviews and focus group discussions with academics, practitioners and regulators in fiqh bi'ah and waqf forest management.
Findings
Three potential PWFs development models emerge from the fiqh bi'ah literature; Harim (maintaining the natural forest state for intangible benefits like oxygen and biodiversity), Hima (sustainable utilization of forest products while preserving ecological components) and Ihya’ al-mawat (developing unproductive land into a future forest). The ANP analysis reveals that Hima is the most preferred model by all stakeholders, followed by Ihya’ al-mawat. The Harim model received lower preference due to limited economic potential. Additionally, experts suggest tourism-based forest management as the most suitable approach for all three PWFs models.
Originality/value
This study offers a novel PWFs development model grounded in fiqh bi'ah principles. By using ANP to integrate diverse stakeholder perspectives, the research provides valuable insights for sustainable and ethical management of PWFs resources, contributing to the literature on Islamic finance and business models.