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Article
Publication date: 29 May 2023

Fabian Maximilian Johannes Teichmann, Chiara Wittmann and Bruno Sergio S. Sergi

The purpose of this paper is to explore the nuances of the consequences of greenwashing in the consumer and financial markets. Greenwashing is discussed frequently but in very…

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Abstract

Purpose

The purpose of this paper is to explore the nuances of the consequences of greenwashing in the consumer and financial markets. Greenwashing is discussed frequently but in very abstract terms. Hence, a closer examination of the palpable consequences elucidates the ripple effects of this widespread phenomenon.

Design/methodology/approach

Focal points are the concept of green marketing, the stigmatization of corporations in the media and the regulatory consequences of greenwashing behaviour across consumer and financial markets. The two markets are paralleled in order to trace the novelties as well as the points of commonality in greenwashing.

Findings

The current consequences are an insufficient deterrence in both markets. The regulatory trend in both markets is leaning towards more stringent and punitive measures, which will likely affect the efficacy of the deterrence factor.

Originality/value

The influence on consumer perception is identified both as a motivating factor for greenwashing and as one of the most immediate elements which is negatively influenced by its exposition. In addition to the fact that greenwashing practices are common across the two markets, this paper identifies that a systemic deterioration of investor trusts significantly compromises the potential of sustainable finance and impacts investment in the financial market, mirrored in the negative consequences on consumer reactions to greenwashed products.

Details

Journal of Information, Communication and Ethics in Society, vol. 21 no. 3
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 19 March 2024

Uma Mazyck Jayakumar

In the aftermath of the Supreme Court’s 2023 decision to effectively end race-conscious admissions practices across the nation, this paper highlights the law’s commitment to…

Abstract

Purpose

In the aftermath of the Supreme Court’s 2023 decision to effectively end race-conscious admissions practices across the nation, this paper highlights the law’s commitment to whiteness and antiblackness, invites us to mourn and to connect to possibility.

Design/methodology/approach

Drawing from the theoretical contributions of Cheryl Harris, Jarvis Givens and Chezare Warren, as well as the wisdom of Justice Ketanji Brown Jackson’s dissenting opinion, this paper utilizes CRT composite counterstory methodology to illuminate the antiblack reality of facially “race-neutral” admissions.

Findings

By manifesting the impossible situation that SFFA and the Supreme Court’s majority seek to normalize, the composite counterstory illuminates how Justice Jackson’s hypothetical enacts a fugitive pedagogy within a dominant legal system committed to whiteness as property; invites us to mourn, to connect to possibility and to remain committed to freedom as an intergenerational project that is inherently humanizing.

Originality/value

In a sobering moment where we face the end of race-conscious admissions, this paper uniquely grapples with the contradictions of affirmative action as minimally effective while also radically disruptive.

Article
Publication date: 3 November 2022

Md Moazzem Hossain, Tarek Rana, Shamsun Nahar, Md Jahidur Rahman and Aklema Choudhury Lema

The purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major…

Abstract

Purpose

The purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major agro-economic platform in Australia – the Murray–Darling Basin Authority (MDBA) to provide a unique perspective on water resource management and sustainability.

Design/methodology/approach

This longitudinal qualitative case study collects published data from the MDBA’s annual reports over 21 years (1998–2018) and considers economic, social and environmental dimensions of sustainability using legitimacy and institutional theory.

Findings

This study finds that the MDBA’s sustainability reporting is influenced by its response to the Water Act 2007 and the Basin Plan 2012 regulations and to maintain its legitimacy with stakeholders. The MDBA wished to pursue sustainability through integrating these regulations complemented by stakeholder expectations. Although all categories increased in reporting, the environment category has the highest primacy in achieving a healthy basin through sustainable water management for the long-term benefit of the stakeholders.

Research limitations/implications

This study contributes to the PSOs sustainability reporting literature. Particularly, this study provides insights of sustainability reporting patterns and practices over a long period through a longitudinal study. This study contributes new knowledge on the awareness of PSOs sustainability practice which has implications for governments, regulators, policymakers, managers and other stakeholders.

Originality/value

The Australian PSOs setting is under-researched from the perspective of a regulatory framework. The MDBA case provides unique insights on water resource management and sustainability which has value for many countries around the world.

Details

Meditari Accountancy Research, vol. 31 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Abstract

Details

Effeminate Belonging
Type: Book
ISBN: 978-1-80455-009-0

Article
Publication date: 22 June 2023

Parvez Mia, James Hazelton and James Guthrie Am

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source…

Abstract

Purpose

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source of greenhouse gas emissions, energy efficiency initiatives can play an essential role in addressing climate change. Yet, little is understood about the energy efficiency disclosures being made.

Design/methodology/approach

The authors developed an original energy efficiency disclosure index to assess the reporting quality of the eight largest Australian cities. The websites of these cities were analysed for information on energy efficiency measures from December 2018 to June 2019. Annual reports, environmental reports, climate action plans and any other material related to energy plans were downloaded and then coded using the index.

Findings

While all cities provided energy efficiency information, little financial information was provided, limited forward-looking information was disclosed, key challenges were not disclosed, and each city provided energy efficiency disclosures differently. Collectively, these findings demonstrate that public accountability is limited.

Research limitations/implications

An important implication is the need to standardise and improve cities’ energy efficiency reporting, especially concerning financial information. Cities, governments and the Carbon Disclosure Project (formerly the CDP) could achieve this, perhaps as part of the broader update of the CDP city-focused guidelines for greenhouse gas (GHG) reporting.

Originality/value

Although some studies on GHG reporting by cities have already been undertaken, including energy efficiency as part of their disclosure index, no study has focused on energy efficiency disclosures. The authors provide original insights concerning these practices. The study also provides an energy efficiency disclosure index that can be used in further research.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Book part
Publication date: 21 June 2024

Richard Vytniorgu

Abstract

Details

Effeminate Belonging
Type: Book
ISBN: 978-1-80455-009-0

Article
Publication date: 13 June 2022

Serdar S. Durmusoglu, Kwaku Atuahene-Gima and Roger J. Calantone

Research on market information use in product innovation suggests that firms utilize two key strategic decision-making processes: incremental and comprehensive. Drawing from…

Abstract

Purpose

Research on market information use in product innovation suggests that firms utilize two key strategic decision-making processes: incremental and comprehensive. Drawing from organizational information processing theory, literature implies that these processes operate differently. However, this assumption remains untested. Moreover, the degree to which a comprehensive process affects the innovation strategy outcomes depends on market information time sensitivity (MITS) and analyzability. To-date, no study has tested these assertions, either. Finally, it is suggested that meaningful market strategy is a key driver of new product success and it is important to understand how decision-making processes influence it under differing time sensitivity and analyzability.

Design/methodology/approach

Based on survey data from 250 Chinese firms, authors use structural equation modeling to test the hypotheses.

Findings

The results generally support authors’ contentions. More specifically, marketing strategy outcomes are influenced by marketing strategy incrementality (MSI) and marketing strategy comprehensiveness (MSC) differently. Further, time sensitivity moderates the effect of both MSI and MSC on outcomes, except for the effect of MSI on decision quality. Finally, analyzability moderates the relationships between decision making processes and certain strategy outcomes such as between MSI and meaningfulness.

Originality/value

Drawing from information processing theory, authors argue that incremental and comprehensive marketing strategy decision making for new product operate differentially under the same conditions. Further, the effects of these decision processes on outcomes depend on time sensitivity and analyzability of market information. Finally, auhtors argue that meaningful market strategy is a driver of success. The authors find support for most of our hypotheses and provide directions for future research.

Book part
Publication date: 28 August 2023

Wioleta Kucharska and Denise Bedford

This chapter describes the business goals, purpose, and strategy of public diplomatic services. It reinforces diplomatic organizations’ fundamental bureaucratic administrative…

Abstract

Chapter Summary

This chapter describes the business goals, purpose, and strategy of public diplomatic services. It reinforces diplomatic organizations’ fundamental bureaucratic administrative culture (Tier 1). The bureaucratic culture of diplomacy is deconstructed, and each of the five layers is described in detail. The authors also explain why focusing on the artifacts and behavior layers are the dominant and essential starting points for analysis in diplomatic cultures. The public service culture (Tier 2) overlays and mediates the bureaucratic culture.

Additionally, the authors describe the influence that political appointees as leaders may play in shaping public service cultures. Next, the authors explain how diplomatic cultures reflect the core values of a state’s culture. Next, the chapter outlines the landscape of external influencing cultures (Tier 3) in diplomacy. Finally, the knowledge, learning, and collaboration (KLC) culture of diplomacy is considered, with opportunities for future growth.

Details

The Cultures of Knowledge Organizations: Knowledge, Learning, Collaboration (KLC)
Type: Book
ISBN: 978-1-83909-336-4

Book part
Publication date: 29 January 2024

Benjamin Apelojg

Student interest and learning success is an important component of teaching learning research. However, while the impact of emotions and psychological needs on students'…

Abstract

Purpose

Student interest and learning success is an important component of teaching learning research. However, while the impact of emotions and psychological needs on students' achievements has been a focus of research, the impact of their physiological needs has been under studied. In this explorative study, I examine what impact the physiological and psychological needs of student teachers have on their feelings, motivation, and interest in different learning settings.

Approach

The research method used was the daily reconstruction method and included the Felix-App, a new digital research and feedback tool that allows the measurement of feelings, needs, motivation, and interest in real time.

Findings

The results suggest the importance of physiological needs for perceived emotions, motivation, and interest in the learning subject. The psychological needs, on the other hand, are of less importance.

Originality

The Felix-App is an innovative tool to learn more about learners' emotions and needs in real learning settings. The importance of physiological needs has been known since Maslow, but should be considered much more in the context of teaching and learning research in the future. There is a need for further research on the importance of physical aspects in learning.

Abstract

Details

Business and Management Doctorates World-Wide: Developing the Next Generation
Type: Book
ISBN: 978-1-78973-500-0

1 – 10 of 166