Search results

1 – 10 of 49
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 7 November 2016

Nick Barter

This paper is a review of KPMG’s true value methodology. It highlights how a positive for the methodology is its advance of a systemic perspective, with the challenge being its…

1887

Abstract

Purpose

This paper is a review of KPMG’s true value methodology. It highlights how a positive for the methodology is its advance of a systemic perspective, with the challenge being its furthering of an agenda of corporate centricity, where money is the mediator for societal decisions.

Design/methodology/approach

This paper draws on existing literature to develop its arguments.

Findings

The paper highlights how the true value methodology has merit for furthering a move towards the embrace of a more systemic thinking by business leaders; for example, how organisations are nested in society, not separate from society. However, the methodology is a cause for concern, because, for “true value” (ibid, p. 3) to be identified, albeit the notion of true value is one that stuns with its hubris, there is a need to monetise all exchanges and have corporations make societal well-being decisions based on monetary calculations as opposed to moral or ethical considerations. Thus, the methodology is advancing a corporate centric and narrowly defined perspective on what constitutes societal progress.

Research limitations/implications

This paper is a review of the methodology with some critique and implications for management, leadership and culture discussed.

Practical implications

The arguments presented highlight how the methodology furthers a particular perspective, and thus it should, like all tools, be used with an understanding of its limitations.

Social implications

A key social implication brought forward in the paper is a corporate-centric perspective on societal progress. This corporate-centric perspective ensures that although a more systemic perspective is taken, society is viewed as a little more than a servant of the corporation.

Originality/value

In drawing on existing literature, the originality lies in the combination of arguments brought together to realise the central claims.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Access Restricted. View access options
Article
Publication date: 7 July 2020

Nick Barter and Clair Alston-Knox

This study aims to explore and develop new theories. These theories emerged from combining environmental psychology literature with sustainability literature and the five research…

201

Abstract

Purpose

This study aims to explore and develop new theories. These theories emerged from combining environmental psychology literature with sustainability literature and the five research questions at the core of the work built upon a central theme of sustainability that argues us and the organizations require a relationship of entwinement rather than separation and the language can reinforce or diminish the path to sustainable outcomes.

Design/methodology/approach

The study used an electronic questionnaire to explore five research questions. The study consisted of survey individuals from across the world on their connection with nature using the inclusion of nature in self scale (Schultz, 2002). An adaptation of this scale called the inclusion of environment in organization scale to understand individuals’ views of their organization and then three pairs of questions that had alternative phrasing within each pair.

Findings

In total, 632 respondents from across the globe responded to the survey. The results highlight that respondents consider their organization’s conceptual relationship with the environment as far from ideal for sustainable outcomes and that their organization is out of synch with them personally. Further, respondents believe that asking a question that emphasizes proximity and control such as “would I want to breathe this”? is more likely to yield sustainable outcomes than an alternative phrasing that does not emphasize proximity and control, phrasing such as “do the gaseous outputs meeting regulation requirements”?

Research limitations/implications

Given the study was exploratory the number and range of respondents ensure the study has a perspective, that is useful to organizational leaders and academics in exploring new directions. However, at the same time given the exploratory nature of the work, more studies are required to understand the “why” of respondents’ choices and to more fully develop and understand the implications of a wider range of alternatively phrased questions (only three were tested) that emphasize proximity and control such as that shown earlier “would I want to breathe this”?

Practical implications

For organizational leaders, the research highlights that respondents view their organizations as being far from ideal in realizing sustainable outcomes, which, in turn, should be a spur to do more. Further, it indicates that simple phrasing that emphasizes proximity and control could be a tactic in helping an organization pursue sustainable strategies. For academics, the results of this study point us towards phraseology, as a key technique for helping drive organizational strategy towards sustainable outcomes.

Social implications

See prior implications

Originality/value

The value of this work is that it combines environmental psychology with sustainability management and provides a foundation and confidence for scholars and practitioners to explore the potential of new theories and thus follow new lines of enquiry.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Access Restricted. View access options
Article
Publication date: 2 August 2013

Nick Barter and Sally Russell

In this paper the authors aim to examine the dominance of machine and organism metaphors in organisational studies. They argue that these metaphors impede progress towards…

3604

Abstract

Purpose

In this paper the authors aim to examine the dominance of machine and organism metaphors in organisational studies. They argue that these metaphors impede progress towards sustainable development because they perpetuate a story that dehumanises and de‐prioritises humans at the expense of the organisation which in turn becomes a rarefied and prioritised subject. This result is not consistent with the whole of humanity narrative that is entwined within sustainable development. To develop these arguments, the authors discuss sustainable development, highlighting how the concept implicates the central role of humans. They then discuss the limitations of the machine and organism metaphors relative to sustainable development. The paper then offers a different view of metaphors and suggests a more holistic understanding that is compatible with the achievement of sustainable development.

Design/methodology/approach

As a conceptual paper, this article reviews existing literature and offers critique of the use of the dominant metaphors of machine and organism.

Findings

Machine and organism metaphors perpetuate a language and understanding that dehumanises work and organisations. The implication of this is that organisational practice and research needs to adopt new metaphors to facilitate sustainable development.

Research limitations/implications

As a conceptual document, this manuscript offers new avenues for future research and practice.

Practical implications

The arguments presented challenge scholars', educators' and practitioners' use of machine and organism metaphors when discussing organisations.

Originality/value

The originality/value of this paper lies in reflecting upon the metaphors of organism and machine relative to sustainable development and in turn reflecting upon the metaphors associated with and the central role of humans within the sustainable development concept.

Details

Sustainability Accounting, Management and Policy Journal, vol. 4 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Access Restricted. View access options
Article
Publication date: 7 September 2015

Nick Barter

This paper aims to discuss natural capital by offering some viewpoints on the economic rationality facilitated by the concept. The paper highlights the likely performativity of…

2092

Abstract

Purpose

This paper aims to discuss natural capital by offering some viewpoints on the economic rationality facilitated by the concept. The paper highlights the likely performativity of the concept and, ultimately, how this may impact us.

Design/methodology/approach

This paper draws on existing literature to develop its arguments.

Findings

The concept of natural capital may be necessary and accepted, but it is not benign and it facilitates the expansion of economic rationality to new areas. The paper uses some examples to draw out some potential implications of economic rationality that the concept of natural capital may facilitate that are morally dubious.

Research limitations/implications

This paper is a cautionary note to those who might use the concept of natural capital and offers considerations through the use of examples.

Practical implications

The practical implications of this paper are that users of capitals or natural capital frameworks should consider all the potential outcomes of applying those frameworks and whether they are desirable. In particular, it argues that the application of capital frameworks facilitates the expansion of economic decision logics to those areas that are currently not mediated in such a way and this outcome may not have favorable outcomes.

Social implications

This paper highlights how the use of the concept of natural capital could advance economic rationality to those interactions that are not classically considered economic. It argues that this advance may result in economic rationality being applied to our person-to-person (social) interactions, and, thus, the right and wrong of such interactions is measured via an economic calculation. A result one may not consider desirable but may be unavoidable through applying capitals frameworks.

Originality/value

In drawing on existing literature, the originality lies in its discussion of how natural capital is not a neutral term, its framing will likely have implications.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Access Restricted. View access options
Article
Publication date: 6 May 2014

Nick Barter and Sally Russell

This paper aims to explore the concept of sustainable development through the lens of two United Nations (UN) publications, Our Common Future (1987) and the 25-year update…

298

Abstract

Purpose

This paper aims to explore the concept of sustainable development through the lens of two United Nations (UN) publications, Our Common Future (1987) and the 25-year update Resilient People: Resilient Planet (2012). The analysis attempts to highlight how sustainable development requires a systemic understanding and this in turn necessitates an imperative of responsibility. To reinforce its case, the paper highlights how sustainable development has never been about saving the environment and to think so is naïve. In the final analysis, the paper outlines how a systemic understanding is a key concern for organisational leaders and in turn a responsible understanding of humanity's entwinement with, rather than separation from, all that surrounds us.

Design/methodology/approach

This paper is a discussion paper that weaves together existing literature.

Findings

The aim of the paper is to reinforce systemic thinking and an imperative of responsibility.

Practical implications

The arguments offered highlight how systemic thinking and the associated responsibility that comes with this view are necessary for realising sustainable outcomes.

Originality/value

Weaving together and reinforcing arguments that highlight systemic thinking and responsibility.

Details

Journal of Global Responsibility, vol. 5 no. 1
Type: Research Article
ISSN: 2041-2568

Keywords

Access Restricted. View access options
Article
Publication date: 6 May 2014

Judith A. Singleton, Lisa M. Nissen, Nick Barter and Malcolm McIntosh

Pharmaceuticals have played an important role in improving the quality of life of the human population in modern times. However, it must also be acknowledged that both the…

1392

Abstract

Purpose

Pharmaceuticals have played an important role in improving the quality of life of the human population in modern times. However, it must also be acknowledged that both the production and use of pharmaceuticals have a significant, negative impact on the environment and consequently, a negative impact on the health of humans and wildlife. This negative impact is due to the embedded carbon in pharmaceuticals' manufacture and distribution and the waste generated in their manufacture, consumption and disposal. Pharmaceutical waste is comprised of contaminated waste (unwanted pharmaceuticals and their original containers) and non-contaminated waste (non-hazardous packaging waste). The paper aims to discuss these issues.

Design/methodology/approach

The article is a literature review.

Findings

The article identified a gap in the literature around pharmacist attitudes and behaviour toward the environmentally responsible handling of pharmaceutical waste.

Originality/value

Pharmacists, with their professional commitment to the quality use of medicines and their active participation in the medicines management pathway, already play an important role in the more sustainable use of pharmaceuticals. Even so, they have the potential to play an even greater role with the environmentally responsible disposal of pharmaceutical waste (including packaging waste) and the education of other health professionals and the general public on this topic.

Details

Journal of Global Responsibility, vol. 5 no. 1
Type: Research Article
ISSN: 2041-2568

Keywords

Available. Content available
Article
Publication date: 6 May 2014

Grant Jones

167

Abstract

Details

Journal of Global Responsibility, vol. 5 no. 1
Type: Research Article
ISSN: 2041-2568

Access Restricted. View access options
Article
Publication date: 17 June 2019

Catherine Le Roux and Marius Pretorius

This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by obtaining…

1267

Abstract

Purpose

This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by obtaining in-depth insight from the sensemaking of those in practice.

Design/methodology/approach

A single exploratory case study design strategy was applied to a leading stock exchange listed company in the property industry in South Africa. Rich qualitative data were gathered by applying multiple data gathering techniques to a diverse group of employees within the case company.

Findings

This empirical study contributes a metaphor of a cog and chain and nine themes that elucidate employee sensemaking at the nexus. Integrated reporting was found to drive sustainability embeddedness and foster changes within the organisation. The themes offer in-depth insight into how employees made sense of integrated reporting as a driver for sustainability embeddedness.

Research limitations/implications

The findings emerged from a single case study that operated in a mandatory disclosure context and are therefore not generalisable. The findings reflect the intended outcomes of integrated reporting and further research to explore the unintended outcomes and challenges associated with integrated reporting is suggested.

Practical implications

The study contributes to a growing practice based agenda by offering a better understanding of how integrated reporting and sustainability are conceptualised and adopted in practice.

Social implications

The findings offer organisations’ guidance on integrated reporting and sustainability embeddedness adoption which can have vast implications for society and the environment.

Originality/value

The study responds to gaps in the literature and calls for studies to explore the intersection between integrated reporting and sustainability embeddedness by engaging those in practice.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Access Restricted. View access options
Article
Publication date: 30 September 2019

Michael Grassmann, Stephan Fuhrmann and Thomas W. Guenther

Integrated reporting (IR) aims to provide disclosures of the connectivity of non-financial and financial value creation aspects. These disclosures are defined as the disclosed…

913

Abstract

Purpose

Integrated reporting (IR) aims to provide disclosures of the connectivity of non-financial and financial value creation aspects. These disclosures are defined as the disclosed connectivity of the capitals resulting from integrated thinking. This paper aims to investigate the extent of disclosed connectivity of the capitals in integrated reports and its underlying managerial discretion by drawing on economic-based theories.

Design/methodology/approach

Regression analyses are applied to examine the associations between economic firm-level characteristics and the extent of disclosed connectivity of the capitals. The analyses are based on a content analysis of 169 integrated reports disclosed in 2013 and 2014 by Forbes Global 2000 companies.

Findings

This paper finds high heterogeneity in the extent of disclosed connectivity of the capitals in current IR practice. This heterogeneity is related to drivers arising from economic-based theories. Firms’ non-financial and financial performance and the importance of strategic shareholders and debt providers are positively associated with the extent of disclosed connectivity of the capitals. The complexity of the business model and a highly competitive environment are negatively associated with the extent of disclosed connectivity of the capitals.

Research limitations/implications

This paper extends qualitative IR studies on the disclosed connectivity of the capitals by quantitative results from a content analysis for a cross-sectional and global sample. Additionally, this study adds to prior IR literature on the drivers of the binary decision to disclose an integrated report by focusing on the extent of disclosed connectivity of the capitals.

Practical implications

For report preparers, users and standard setters, the results reveal that perceived cost-benefit considerations (signaling vs. direct and proprietary costs) may explain managerial discretion regarding the connectivity of the capitals within integrated reports.

Social implications

This paper examines integrated reports, which are intended to inform providers of financial capital and other stakeholders about the connectivity of the six capitals of the IR framework.

Originality/value

This paper develops a metric disclosure measure of the extent of disclosed connectivity of the capitals. It provides initial evidence of how the IR framework’s focus on this key characteristic is realized in disclosure practice. Concerns about competitive disadvantages and preparation costs limit this key characteristic of integrated reports.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Access Restricted. View access options
Article
Publication date: 2 October 2019

Abeer Hassan, Mahalaximi Adhikariparajuli, Mary Fletcher and Ahmed Elamer

This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content…

1693

Abstract

Purpose

This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI-specific features influence the resulting disclosures.

Design/methodology/approach

Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405 UK HEI annual reports covering the period 2014-2016.

Findings

The results indicate a significant increase in the number of IR content elements embedded in HEI annual reports. The HEI-specific characteristics examined, such as the establishment of HEI (before or after 1992), adoption of IR framework and size of HEI, are all significantly and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports. The findings also suggest that universities are beginning to adopt an integrated thinking approach to the reporting of their activities.

Research limitations/implications

The study is based on IR content elements only and could be extended to include the fundamental concepts and basic principles of the IR framework. There are other factors that have a potentially crucial influence on HEI core activities (such as teaching and learning research and internationalisation) which have been omitted from this study.

Practical implications

The findings will allow policymakers to evaluate the extent to which integrated thinking is taking place and influencing the UK HEI sector in the selection and presentation of information. A further implication of the findings is that an appropriate a sector-wide enforcement and compliance body, for instance, the British Universities Finance Directors Group (BUFDG), may consider developing voluntary IR guidance in a clear, consistent, concise and comparable format. Also, it may pursue regulatory support for this guidance. In doing so, it may monitor the compliance and disclosure levels of appropriate IR requirements. Within such a framework, IR could be used to assist HEIs to make more sustainable choices and allow stakeholders to better understand aspects of HEI performance.

Social implications

The research has implications for society within and beyond the unique UK HEI sector. Universities are places of advanced thinking and can lead the way for other sectors by demonstrating the potential of integrated thinking to create a cohesive wide-ranging discourse and create engagement among stakeholder groups. Specifically, IR builds on the strong points of accounting, for instance, robust quantitative evidence collecting, relevance, reliability, materiality, comparability and assurability, to explain the sustainability discourse into a “language” logical to HEIs organisational decision makers. Consequently, IR may generate better visibility and knowledge of the financial values of exploiting capitals (financial, intellectual, human, manufactured, social and natural) and offer a multifaceted approach to reassess HEIs organizational performance in various sectors that support the growth of integrated thinking.

Originality/value

This is the first known study to explore HEI characteristics and link them with the level of voluntary IR content elements disclosed in UK HEIs.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 10 of 49
Per page
102050