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1 – 7 of 7The purpose of this paper is to analyze annual reports through content analysis. Corporate social responsibility reporting (CSRR) extent and type are measured by the number of…
Abstract
Purpose
The purpose of this paper is to analyze annual reports through content analysis. Corporate social responsibility reporting (CSRR) extent and type are measured by the number of sentences. CSRR are further classified into three subcategories according to whether they are negative, neutral or positive reports and then their proportions compared through descriptive analysis.
Design/methodology/approach
This paper seeks to examine and identify factors influencing CSRR practices of local oil companies (LOCs) in Nigeria. It aims at distinguishing CSRR levels by examining both the quantity and quality of reporting.
Findings
For the extent of CSRR, employee-related information was the most reported category with community reports being of greater quality in the LOCs. The majority of the total CSRR in the LOCs was positive with very little evidence of negative news.
Research limitations/implications
The measurement of CSRR focuses only on annual reports, without consideration of other reporting media, such as standalone reports. CSRR are assumed to be voluntary for the companies, and they may choose not to report any information in annual reports, as there are no regulations or reporting guidelines in Nigeria to be followed.
Originality/value
The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in CSRR in LOCs. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of CSRR.
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Odhiambo Odera, Kieran James, Albert Scott and Jeff Gow
This study aims to identify factors influencing corporate social responsibility reporting (CSRR) practices of international oil companies (IOCs) in Nigeria. It aims at…
Abstract
Purpose
This study aims to identify factors influencing corporate social responsibility reporting (CSRR) practices of international oil companies (IOCs) in Nigeria. It aims at distinguishing CSRR levels by examining both the quantity and quality of reporting.
Design/methodology/approach
The paper analyses annual reports through content analysis. CSRR extent and type are measured by the number of sentences. CSRR are further classified into three subcategories according to whether they are negative, neutral or positive reports and then their proportions compared through descriptive analysis.
Findings
For the extent and quality of CSRR, community was the most reported category. The majority of the total CSRR in the IOCs is positive with little evidence of negative news. None of the IOCs in the sample reported on the environment in their annual reports.
Research limitations/implications
The measurement of CSRR focuses only on annual reports, without consideration of other reporting media such as standalone reports and corporate websites. CSRR are assumed to be voluntary for the companies and they may choose not to report any information in annual reports, as there are no regulations or reporting guidelines in Nigeria to be followed.
Practical implications
The results reveal the absence of environmental reporting in the CSRR of IOCs in Nigeria suggests that they are less concerned with meeting local demands for accountability. The study recommends the need for regulatory intervention on the part of the Nigerian Government.
Social implications
The findings of study indicate that predominant existence of positive CSRR news among all the IOCs suggests there’s an attempt to encourage stakeholders and the public to believe that they are conscious of society and the environment.
Originality/value
The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in CSRR in IOCs. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of CSRR.
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Odhiambo Odera, Albert Scott and Jeff Gow
This study seeks to examine the quantity and quality of social and environmental disclosures (SEDs) of Nigerian oil companies. The study aims to analyse SED activities as reported…
Abstract
Purpose
This study seeks to examine the quantity and quality of social and environmental disclosures (SEDs) of Nigerian oil companies. The study aims to analyse SED activities as reported by the oil companies in their annual reports.
Design/methodology/approach
The study analyses annual reports through content analysis. SED quantity is measured by alternative two units: number of sentences and number of pages. A two-point scale system to assess SED quality is used as follows: 1 = if SED is quantitative and reports specific activities of a company concerning its social and environmental responsibility; 0 = otherwise. Correlation analysis is performed among the different SED categories to identify the relationships among them. Kolmongrov–Smirnov and Shapiro–Wilk tests for normality are utilised.
Findings
SED activities are reported by most of the companies, and by quantity, employee information is found to be the most common type of disclosure. SED quantity and quality in the environment category is found to be overwhelmingly low despite the large-scale public concern expressed about the levels of the environmental degradation caused by oil company operations.
Research limitations/implications
The data collected for this study are based on one country, which controls diversity but limits the generalizability of the findings. The study is limited by the sample which includes mainly quoted companies, as they are believed to make improved disclosures because of their investor orientation and statutory obligations.
Originality/value
The study extends SED research by focusing on social disclosures such as employee-, community- and health- and safety-related disclosures. The study also investigates the motivations of SED providers and establishes a link between stakeholder demands/engagement and the level of disclosure.
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Odhiambo Odera, Albert Scott and Jeff Gow
This study aims to identify the differences between local and foreign companies’ social and environmental disclosures (SEDs) practices operating in the Nigerian oil sector. It…
Abstract
Purpose
This study aims to identify the differences between local and foreign companies’ social and environmental disclosures (SEDs) practices operating in the Nigerian oil sector. It aims at distinguishing SED levels by comparing local and foreign companies operating in the oil sector.
Design/methodology/approach
The paper analyses annual reports through content analysis. SED extent and type are measured by the number of sentences. SEDs are further classified into three subcategories according to whether they are negative, neutral or positive disclosures and then their proportions are compared through descriptive analysis. To better understand SED differences, the Kruskal–Wallis and Mann–Whitney–Wilcoxon tests are used.
Findings
Local companies are found to provide more content and a wider variety of SED than foreign companies. The majority of the total SEDs in both local and foreign companies are positive with very little evidence of negative news.
Research limitations/implications
The measurement of SEDs focuses on only annual reports, without consideration of other disclosure media such as standalone reports and corporate websites. SEDs are assumed to be voluntary for the companies and they may choose not to disclose any information in annual reports, as there are no regulations or disclosure guidelines in Nigeria to be followed.
Originality/value
The main contribution of this study lies in identifying the factors that have led to diversity and uniqueness in SED between local and foreign oil companies. As such, this study seeks to contribute to the development of understanding multiple factors that could give rise to changing patterns of SED.
Details
Keywords
Odhiambo Odera, Albert Scott and Jeff Gow
This paper aims to identify factors influencing and shaping community perceptions of oil companies which present fertile ground for a better understanding of their actions.
Abstract
Purpose
This paper aims to identify factors influencing and shaping community perceptions of oil companies which present fertile ground for a better understanding of their actions.
Design/methodology/approach
A qualitative methodology is adopted where primary data were collected through semi-structured interviews from members of three communities in the Niger Delta: Ogbunabali community in Port Harcourt (Rivers State), Biogbolo community in Yenagoa (Bayelsa State) and Ogunu community in Warri (Delta State). The interview data were recorded, transcribed and qualitatively analysed using content analysis with NVivo software.
Findings
Perceptions regarding negative and positive aspects of the oil companies were identified. These included environmental concerns; lack of compensation; health effects; lack of social development; neglect of communities; not creating employment opportunities; and providing community and educational support.
Research limitations/implications
A major limitation regards the small number of respondents selected from the communities. The sample of the interviewees was constrained by their availability and accessibility, which might have injected some bias. Gathering data from other stakeholders such as non-governmental organisations, consumers, investors and creditors may provide a deeper understanding of social and environmental practices. Another approach would be to extend this study by examining the perceptions of relevant government officials towards social and environmental concerns in developing countries.
Originality/value
The qualitative research methodology utilised in this study uses content analysis to examine views of communities about oil companies’ commitments to their social and environmental concerns. An understanding of social and environmental commitments allows diverse stakeholders such as communities to become more engaged with issues affecting them.
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The purpose of this paper is to provide a discussion on the overlooked side of motivation among Kenyan lecturers: the motivation to teach.
Abstract
Purpose
The purpose of this paper is to provide a discussion on the overlooked side of motivation among Kenyan lecturers: the motivation to teach.
Design/methodology/approach
The paper is generally a review of the current status of lecturer motivation in Kenya in relation to their teaching and research. This has been done anchored on Herzberg’s two-factor theory.
Findings
While the general belief is that lecturers are more motivated to teach than to engage in research owing to immediacy of returns (from teaching), arguments are given showing that contextual factors may contribute to lecturer demotivation in their teaching.
Practical implications
There is need to increase the number of lecturers in higher education in Kenya so as to mitigate against the overwhelming workload affecting many faculty members. A balance between hygiene and motivators should also be borne in mind, especially in relation to teaching and research.
Originality/value
The general assumption in literature is that since many lecturers in Kenya are not engaging in research, they must be motivated to teach. This study, however, argues that many contextual challenges do not motivate lecturers in the country to teach.
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The purpose of this paper is to investigate the profitability of urban chicken production in the medium-sized cities of Kisumu and Thika, Kenya.
Abstract
Purpose
The purpose of this paper is to investigate the profitability of urban chicken production in the medium-sized cities of Kisumu and Thika, Kenya.
Design/methodology/approach
Data were collected in 2016 from a sample of 157 indigenous chicken producers in the two cities. Descriptive analyses were used to characterize indigenous chicken production, marketing and profitability. In addition, multivariate regression models were estimated to determine factors influencing profitability of the enterprise.
Findings
Urban indigenous chicken production mainly serves a dual role of food provision and income generation. The enterprise is profitable, generating an average gross margin of Ksh. 756/bird. The multivariate regression models show that access to high-value markets, household income level and the type of production system used significantly affect profitability of indigenous chicken farming. However, poultry diseases and high input costs especially feed are the major constraints to poultry farming.
Research limitations/implications
This study has used cross-sectional data that provides information for only one point in time. Future research should be able to capture the seasonality of indigenous chicken production.
Social implications
This study has shown that indigenous chicken production in urban areas is a viable and profitable enterprise, which could provide an avenue for employment and income generation.
Originality/value
Studies assessing profitability of urban agricultural enterprises are scant. Thus, this study provides insights on the profitability of a common urban agriculture enterprise.
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