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Publication date: 10 October 2022

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.

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Article
Publication date: 26 October 2012

O. Momin, S.Z. Shuja and B.S. Yilbas

A model study of laser heating process including phase change and molten flow in the melt pool gives physical insight into the process and provides useful information on the…

346

Abstract

Purpose

A model study of laser heating process including phase change and molten flow in the melt pool gives physical insight into the process and provides useful information on the influence of melting parameters. In addition, the predictions reduce the experimental cost and minimize the experimental time. Consequently, investigation into laser control melting of the titanium alloy becomes essential. The purpose of this paper is to do this.

Design/methodology/approach

Laser repetitive pulse heating of titanium surface is investigated and temperature field as well as Marangoni flow in the melt pool is predicted using finite volume approach. The influence of laser scanning speed and laser pulse parameter (defining the laser pulse intensity distribution at the workpiece surface) on temperature distribution and melt size is examined. The experiment is carried out to validate temperature predictions for two consecutive laser pulses.

Findings

The influence of laser scanning speed is significant on the melt pool geometry, which is more pronounced for the laser pulse parameter β=0. Temperature predictions agree with the thermocouple data obtained from the experiment.

Research limitations/implications

Although temperature dependent properties are used in the simulations, isotropy in properties may limit the simulations. The laser canning speed is limited to 0.3 m/s, which is good for surface treatment process, but it may slow for annealing treatments.

Practical implications

The results are very useful to capture insight into the melting process. In addition, the influence of laser scanning speed and laser pulse intensity distribution on the melt formation in the surface vicinity is well presented, which will be useful for those working on laser surface treatment process.

Originality/value

The work is original and findings are new, which demonstrate the influence of laser parameters on the melt pool formation and resulting Marangoni flow.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 22 no. 8
Type: Research Article
ISSN: 0961-5539

Keywords

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Book part
Publication date: 27 January 2022

Manuela Gomez-Valencia, Camila Vargas, Maria Alejandra Gonzalez-Perez, Indianna Minto-Coy, Miguel Cordova, Karla Maria Nava-Aguirre, Fabiola Monje-Cueto, Cyntia Vilasboas Calixto Casnici and Freddy Coronado

This study identifies measures to recover economic growth and build sustainable societies and markets in post-COVID-19 scenarios – with a perspective of resilience and…

Abstract

This study identifies measures to recover economic growth and build sustainable societies and markets in post-COVID-19 scenarios – with a perspective of resilience and adaptability to climate change and massive biodiversity loss. Additionally, this study uncovers the interventions implemented to address economic, environmental and social consequences of past crises based on a systematic literature review. Specifically, this chapter provides answers to the following six questions:

  1. What has been done in the past to rebuild social, economic and environmental balance after global crises?

  2. Where (geographical region) did the analysis on measures taken concentrate?

  3. When have scholars analysed past measures to rebuild business and society after a global crisis?

  4. How did the past measures to rebuild business and society after the global crisis take place?

  5. Who promotes the measures to rebuild business and society after a global crisis takes place?

  6. Why is it important to study the previous literature on past measures to rebuild business and society after a global crisis takes place?

What has been done in the past to rebuild social, economic and environmental balance after global crises?

Where (geographical region) did the analysis on measures taken concentrate?

When have scholars analysed past measures to rebuild business and society after a global crisis?

How did the past measures to rebuild business and society after the global crisis take place?

Who promotes the measures to rebuild business and society after a global crisis takes place?

Why is it important to study the previous literature on past measures to rebuild business and society after a global crisis takes place?

Finally, this chapter identifies future research opportunities to rebuild business and society after the past global crises.

Details

Regenerative and Sustainable Futures for Latin America and the Caribbean
Type: Book
ISBN: 978-1-80117-864-8

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Book part
Publication date: 18 April 2022

Mara Sousa and Maria João Santos

This article addresses gender imbalances in senior company board decision-making positions and analyses the effects of applying gender quotas in European countries, through…

Abstract

This article addresses gender imbalances in senior company board decision-making positions and analyses the effects of applying gender quotas in European countries, through comparative and interpretative data analysis.

The results clearly demonstrate that those countries implementing quotas not only return higher levels of female representation on their boards of directors – approximately 40% – but also register higher rates of growth over both countries without quotas and those with quotas but without sanctions. Results furthermore suggest that the success of any quota system deeply depends on its formulated terms, on a country's corporate culture, on social receptivity and, at the micro level, on the sector an organisation belongs to.

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Article
Publication date: 3 August 2015

Yousif Abdelbagi Abdalla and Siti-Nabiha A.K

– The purpose of this paper is to investigate the pressures to adhere to sustainability practices in an oil company in Sudan and its response to these pressures.

1707

Abstract

Purpose

The purpose of this paper is to investigate the pressures to adhere to sustainability practices in an oil company in Sudan and its response to these pressures.

Design/methodology/approach

A qualitative case study research was conducted through interviews with the case company’s managers and various external stakeholders. The interviews were complemented by several informal conversations, observations and documentary materials.

Findings

There were external and internal pressures exerted on the company to adopt sustainability practices. However, the coercive pressures did not necessarily bring about a real change in the organisation. The forces of change were mainly the foreign partner’s audit pressure and the non-governmental organisation (NGO) allegations, which were given serious attention, due to the importance of reputation as an asset to the company.

Practical implications

Clear regulatory frameworks, more direct engagement with NGOs and meeting the expectations of the local communities were considered as crucial factors to ensure there is a pathway for sustainability in the oil and gas industry of developing countries.

Originality/value

Most previous studies on the motivation for corporate sustainability practices focussed on external pressures. This study examined the specific types of stakeholders’ group, among the internal and external stakeholders, that has most influence on the organisation’s sustainability practices, in the context of a developing country with weak regulatory governance.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 3
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 5 January 2015

Wang Qing-Cheng, Wu Zhao-Chun and Zhu Xiang-Ping

The purpose of this paper is to reveal the characteristics of the temperature field under different types of heat sources, which are significant to the temperature control…

164

Abstract

Purpose

The purpose of this paper is to reveal the characteristics of the temperature field under different types of heat sources, which are significant to the temperature control encountered in practical manufacturing processes.

Design/methodology/approach

The temperature fields in an infinite slab under line or plane heat source are calculated numerically by control volume approach and ADI scheme, and the numerical results of the temperature rise have been compared among the different types of the heat sources.

Findings

The numerical results show the different changing patterns of temperature fields under line and plane heat source, respectively, and demonstrate that the magnitude of temperature rise depends strongly on the type of the heat sources. The order of temperature rise from high to low is point, line and plane heat source base on the same input heat.

Originality/value

The study is original and findings are new, which demonstrate the different changing patterns of temperature fields and the magnitude of temperature rise under line and plane heat source. The numerical solution is significant for the temperature control in practical manufacturing processes.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 25 no. 1
Type: Research Article
ISSN: 0961-5539

Keywords

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Article
Publication date: 29 July 2014

Weidong Song, H.P. Tang and X.N. Mao

The purpose of this paper is to investigate tensile properties of TiC particle-reinforced titanium matrix composites (PRTMC) using the elasto-plastic finite element (FE) programs…

218

Abstract

Purpose

The purpose of this paper is to investigate tensile properties of TiC particle-reinforced titanium matrix composites (PRTMC) using the elasto-plastic finite element (FE) programs and the homogenization method and the fixed point iteration method.

Design/methodology/approach

Two quasi-static and dynamic transient programs of elasto-plastic FE were coded by using FORTRAN. Based on the FE programs, the FE model of the TiC PRTMC with typical microstructures was established by using the fixed point iteration method and the homogenization theory. The hot deformation behavior of TiC PRTMC under different temperatures were analyzed by using the above model and programs.

Findings

Calculation results are presented to investigate the influence of different temperatures on the hot deformation behavior of TiC PRTMC. Based on the experimental data, a good agreement was obtained between the numerical predictions and the experimental results, and the feasibility of this method was verified.

Originality/value

The work is original and findings are new, which demonstrates this FE frame combined with the homogenization method and the fixed point iteration method can be used to investigate the tensile behavior of particle-reinforced metal matrix composites.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 24 no. 6
Type: Research Article
ISSN: 0961-5539

Keywords

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Article
Publication date: 6 February 2025

Ammad Ahmed, Atia Hussain and Abiot M. Tessema

This study aims to examine the association between audit partner busyness and audit quality. Moreover, this research investigates whether boardroom gender diversity moderates the…

18

Abstract

Purpose

This study aims to examine the association between audit partner busyness and audit quality. Moreover, this research investigates whether boardroom gender diversity moderates the relationship between audit partner busyness and audit quality in Australia.

Design/methodology/approach

The study sample consists of all public companies listed on the Australian Stock Exchange from 2005 to 2014. The data is obtained from SIRCA and the Morning Star databases. The study uses fixed effects and logistic regression techniques to test the relationship between audit partner busyness, boardroom gender diversity and audit quality.

Findings

The collected empirical evidence shows that audit partner busyness is negatively associated with audit quality. In contrast, boardroom gender diversity moderates the relationship between audit partner busyness and audit quality. More specifically, the results suggest that board gender diversity mitigates the negative impact of audit partners’ busyness on the audit quality. The results are robust to endogeneity and alternative definitions of audit partner busyness, boardroom gender diversity and audit quality.

Practical implications

The study’s findings will be of interest to policymakers, regulators and investors in the Australian market. The results show the importance of gender-diverse boards in companies’ audit functions, particularly in the presence of busy audit partners, and hence support the call for more women on corporate boards in Australia. Moreover, the results call for a cap or upper limit on the number of clients an audit partner can take on based on their capacity.

Originality/value

The authors contribute to the growing literature on board gender diversity, audit partner busyness and audit quality. Although a plethora of prior literature suggests a negative association between audit partner busyness and audit quality, the results suggest that women in the boardroom positively moderate the relationship between audit partner busyness and audit quality.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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Article
Publication date: 27 November 2024

Israa Dahmen and Jamel Chouaibi

Climate change is becoming one of the biggest and most pressing environmental challenges of the last century. As such, the board of directors and its sub-committees need to…

88

Abstract

Purpose

Climate change is becoming one of the biggest and most pressing environmental challenges of the last century. As such, the board of directors and its sub-committees need to recognise and address climate change as a potential strategic risk for their companies, using a sustainable approach that prioritises this risk over other business-related risks. In this framework, this paper aims to examine the influence of audit committee characteristics and its effectiveness on the commitment to voluntary climate change disclosure.

Design/methodology/approach

Our sample covers 403 non-financial companies from 48 countries. These companies belong to the largest greenhouse gas (GHG) emitting sectors, namely oil and gas, chemicals and coal. We have used data from company responses to the Carbon Disclosure Project (CDP) survey for the years 2015–2021. The total number of observations for the seven-year periods is 2,821 firm years. Audit committee characteristics examined are size, independence, gender diversity and number of meetings. Regarding the effectiveness of the audit committee, it is measured using a composite index developed from its individual characteristics.

Findings

Our findings show that the number of meetings held by the audit committee affects positively the commitment to the CDP initiative. However, the effects of audit committee size, independence and the presence of women are statistically insignificant. Regarding the effectiveness of the audit committee, our results show that it has a positive and significant effect on the commitment to the CDP initiative. In addition, the results demonstrate that the audit committee diversity, measured using the Herfindahl index, had a positive and significant effect on climate change disclosure commitment.

Practical implications

This study offers new insights into the role of the audit committee in improving climate change disclosure. The findings indicate that companies can improve their sustainability and social responsibility by establishing an effective audit committee within their board of directors. Furthermore, investors and regulators must give great importance to the characteristics of the audit committee and its roles and duties in the fight against climate change.

Originality/value

In contrast to previous research, this study examines, simultaneously, the impact of individual characteristics and the effectiveness of the audit committee on the commitment to climate change disclosure.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 June 2023

Tatiana Mazza, Katia Furlotti, Alice Medioli and Veronica Tibiletti

This study aims to test whether the introduction of a gender quota impacts functioning of boards of directors and internal committees thanks to female capacity in effort norms…

1820

Abstract

Purpose

This study aims to test whether the introduction of a gender quota impacts functioning of boards of directors and internal committees thanks to female capacity in effort norms, cognitive conflicts and use of skills.

Design/methodology/approach

This paper uses a difference-in-differences method to trace the staggered mandatory adoption of gender quotas on boards on Italian listed firms, representing the regulative institution pillar of institutional theory.

Findings

This paper find that mandatory adopter firms have more frequent internal committee meetings and less frequent board of directors’ meetings after the introduction of the law. This confirms that the regulation re-prioritizes work in internal committees, thanks to women effort, capacity to resolution and use of skills.

Originality/value

This research provides empirical evidence on female contribution and on the impact that a specific mandatory regulation, as regulative institutional pillar, can have on board organization, showing how gender characteristics influence board functioning in terms of meetings.

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