924 research outputs found
An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance
Although an increasing number of companies have publicly declared environmental targets (ETs), scant research has been conducted in this area. This study, therefore, investigates the extent of corporate environmental targets disclosure (ETD) and empirically examines whether environmental governance and performance influence the ETD of companies in the U.K. during the 2005–2013 period. We find that firms show a large degree of variability and inconsistency in their reporting of ETs. The results indicate that U.K. firms, particularly those with high environmental sensitivity, tend to disclose symbolic soft or semi-hard ETs to manage stakeholder perceptions and legitimize their existence. Moreover, Global Reporting Initiative (GRI) guidelines, sustainability committees, and sustainability assurance show positive relationships with ETD. We also find that U.K. firms that perform well environmentally are likely to set and disclose hard ETs. These results support stakeholder, legitimacy, and impression management theories. We suggest that there is a need for regulations that will not only enhance the usefulness of ETD but also encourage companies to take serious proactive action to reduce negative environmental impacts, possibly creating ‘win-win’ solutions. Our findings have important implications for policy-makers and various stakeholder groups
The soft power of popular cinema: the case of India
Among BRICS nations, India has the most developed and globalised film industry, and the Indian government as well as corporations are increasingly deploying the power of Bollywood in their international interactions. India’s soft power, arising from its cultural and civilizational influence outside its territorial boundaries, has a long history. Focusing on contemporary India’s thriving Hindi film industry, this article suggests that the globalisation of the country’s popular cinema, aided by a large diaspora, has created possibilities of promoting India’s public diplomacy. It examines the global imprint of this cinema as an instrument of soft power
Universal ideals in local realities: online viewing in South Korea, Brazil and India
The potential of the internet to act as a global distribution outlet for screen content has long come into conflict with the nationally-focused strategies of producers, broadcasters, governments and internet service providers. Online viewing therefore acts as a useful case study for interrogating how tensions between ‘global’ and ‘local’ manifest within an increasingly digitized media landscape. This article examines the online viewing markets in three countries at different stages of digital maturity (South Korea, Brazil, India) to consider how online viewing has evolved in each. It then examines audience questionnaire and interview data generated in each country to explore how viewers are making sense of and valuing online viewing services. By interrogating all three samples before focusing specifically on India in more detail, it examines two tensions within the global expansion of online film and television distribution: between global trends and local infrastructures, and between the ideals of online viewing services and the grounded realities of their daily use
Understanding how sporting characteristics and behaviours influence destination selection: a grounded theory study of golf tourism
Sports tourism has received growing attention in academic research over the past two decades (Weed and Bull, 2009, Gibson, 2005) but greater understanding of the consumer is needed, particularly the factors influencing decisions to include sport as part of a leisure trip. This paper provides, through a focus on the sport of golf, insight into the characteristics of the sports tourist and how sports tourist behaviours influence the selection of locations deemed suitable for sports participation. This qualitative research employs a grounded theory methodology, underpinned by a constructivist epistemology, to evaluate twenty-six in-depth interviews with golf tourists.
The findings propose a model which explains the relationship between golf tourist behaviours and destination selection. This identifies six strands which determine the relationship between the golf tourist, golf behaviours and destination selection (constructing the golf holiday, emotional rewards of taking a trip, total trip spend, amenities and support facilities, course characteristics and reputation of the destination). Furthermore it illuminates the complexity of these relationships through recognition of four spheres of influence (group dynamics, competition and ability, golfing capital and intermediaries). Discussion elucidates how this increased understanding of the golf tourist behaviours and destination selection might be applied to other sports, with conclusions exploring implications for the sports tourism industry and destinations
Harmonising Basel III and the Dodd Frank Act Through International Accounting Standards – Reasons Why International Accounting Standards Should Serve as 'Thermostats'
Success evaluation factors in construction project management : some evidence from medium and large portuguese companies
The construction industry plays a very important role in the Portuguese economy. In 2009, it was among the top five economic sectors, representing 13% of total employment. Nevertheless, project failures are still frequent mainly due to inadequate management practices and to the intrinsic characteristics of projects of the construction industry. Even though Portuguese construction has improved in recent years, cost and schedule overruns, low productivity and final product quality problems are still common. In this context, project management is a crucial tool for improving construction operations and for the overall success of projects. The aim of this article is to contribute to the discussion on success evaluation factors in a field where little has been written – the construction industry. Through a survey of 40 medium and large Portuguese companies several factors were identified which are currently considered in the evaluation of project success, as found in the literature review. The results show that the traditional factors, often referred to as the “Atkinson elements triangle” (cost, time and quality), are still the most relevant for evaluating the success of a project, but others, such as customer involvement and acceptance, have gained importance in recent years
The Fifth Stage in Water Management: Policy Lessons for Water Governance
Effective management of water resources is a critical policy issue globally. Using a framework developed by Turton, and a common set of characteristics describing key stages of water demand, we examine the effectiveness of isolated technical (e.g. irrigation upgrades) and allocative (e.g. buyback) efficiency for reducing water demand to sustainable levels. We base our analysis on Australia's water reform context which offers an advanced example of applying these levers to achieve allocative and technical efficiency. The study is motivated by appreciation of the benefits from increased policy flexibility and adaptability in response to: potential transformations toward inflexible production systems; uncertainty associated with impacts of climate change on future water reliability; and the need for increased possible future equity between uses/users (productive/consumptive, environmental, cultural). Our results highlight risk issues that rarely feature in current policy assurance reviews or performance assessments, and enables a clearer representation of uncertainty in future policy choices in many global settings with respect to water demand reduction.A. Loch, D. Adamson, N.P. Dumbrel
Internet gambling policy in critical comparative perspective: the effectiveness of existing regulatory frameworks
The Contested Politics of Corporate Governance: The Case of the Global Reporting Initiative
The Global Reporting Initiative (GRI) has successfully become institutionalized as the preeminent global framework for voluntary corporate environmental and social reporting. Its success can be attributed to the “institutional entrepreneurs” who analyzed the reporting field and deployed discursive, material, and organizational strategies to change it. GRI has, however, fallen short of the aspirations of its founders to use disclosure to empower nongovernmental organizations (NGOs). The authors argue that its trajectory reflects the power relations between members of the field, their strategic choices and compromises, their ability to mobilize alliances and resources, and constraints imposed by the broader institutions of financial and capital markets. The authors draw three notable implications from this study. First, institutional theory needs to pay more attention to economic structures, strategies, and resources. Second, institutional entrepreneurship by relatively weak societal groups such as NGOs is inherently constrained by the structural power of wider institutions and by the compromises required to initiate change. Third, the strategies of NGOs represent a form of power capable of shifting, if not transforming, the field of corporate governance
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