Corporate social responsibility and reporting by multinational corporations in Bangladesh: an exploration

This study examines the extent of and motivations behind corporate social reporting (CSR) by large corporations in general and subsidiaries of multinational corporations in particular in Bangladesh. It particularly addresses the research question: Why, in Bangladesh, do corporations in general and subsidiaries of MNCs in particular produce or not produce social and environmental data in their annual reports? At the first step, the study explores the general trend of CSR in the UK and Bangladesh, and then examines in more detail: (a) CSR of subsidiaries of MNCs in Bangladesh in general; and (b) CSR of UK MNCs and their subsidiaries in particular. Content analysis has been used to capture the nature and quantity of CSR issues provided in the annual reports by the companies. At the second step, the study explores reasons for accepting social responsibility and practising CSR by subsidiaries through in depth interviews. The study argues that CSR in Bangladesh mainly means employee disclosure. More importantly, subsidiaries disclose social and environmental issues more in line with Bangladeshi national companies than they do with their MNC parents. Managerial perspectives on social responsibility are found to be limited to local traditions of philanthropy similar to the South Asian trend. The main reason for practicing CSR by corporations in Bangladesh is found to be to manage certain stakeholders’ perceptions for corporations’ own interests. It appears that a single theory (i.e. stakeholder, legitimacy or political economy) cannot explain the whole social and environmental reporting phenomenon observed in Bangladesh. Rather, each theory provides a slightly different and useful insight into CSR practices. The absence of CSR is not only socio-cultural; rather it is found to be political which hints that corporations are in control of choosing the channel for producing CSR and the choice not to make information available to the public

Current challenges of digital health interventions in Pakistan: Mixed methods analysis

Background: Digital health is well-positioned in low and middle-income countries (LMICs) to revolutionize health care due, in part, to increasing mobile phone access and internet connectivity. This paper evaluates the underlying factors that can potentially facilitate or hinder the progress of digital health in Pakistan.Objective: The objective of this study is to identify the current digital health projects and studies being carried out in Pakistan, as well as the key stakeholders involved in these initiatives. We aim to follow a mixed-methods strategy and to evaluate these projects and studies through a strengths, weaknesses, opportunities, and threats (SWOT) analysis to identify the internal and external factors that can potentially facilitate or hinder the progress of digital health in Pakistan.Methods: This study aims to evaluate digital health projects carried out in the last 5 years in Pakistan with mixed methods. The qualitative and quantitative data obtained from field surveys were categorized according to the World Health Organization\u27s (WHO) recommended building blocks for health systems research, and the data were analyzed using a SWOT analysis strategy.Results: Of the digital health projects carried out in the last 5 years in Pakistan, 51 are studied. Of these projects, 46% (23/51) used technology for conducting research, 30% (15/51) used technology for implementation, and 12% (6/51) used technology for app development. The health domains targeted were general health (23/51, 46%), immunization (13/51, 26%), and diagnostics (5/51, 10%). Smartphones and devices were used in 55% (28/51) of the interventions, and 59% (30/51) of projects included plans for scaling up. Artificial intelligence (AI) or machine learning (ML) was used in 31% (16/51) of projects, and 74% (38/51) of interventions were being evaluated. The barriers faced by developers during the implementation phase included the populations\u27 inability to use the technology or mobile phones in 21% (11/51) of projects, costs in 16% (8/51) of projects, and privacy concerns in 12% (6/51) of projects.Conclusions: We conclude that while digital health has a promising future in Pakistan, it is still in its infancy at the time of this study. However, due to the coronavirus disease 2019 (COVID-19) pandemic, there is an increase in demand for digital health and implementation of health outcomes following global social distancing protocols, especially in LMICs. Hence, there is a need for active involvement by public and private organizations to regulate, mobilize, and expand the digital health sector for the improvement of health care systems in countries

Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theory (SCT)

The purpose of this paper is to investigate the nature of rhetoric and rhetorical strategies that are implicit in the standalone sustainability reporting of the top 24 companies of the Fortune 500 Global. We adopt Bormann’s (Q J Speech 58(4):396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting (CSR) messages can be communicated to the audience (public). The SCT concepts in the sustainability reporting’s communication are subject to different types of legitimacy strategies that are used by corporations as a validity and legitimacy claim in the reports. A content analysis has been conducted and structural coding schemes have been developed based on the literature. The schemes are applied to the SCT model which recognizes the symbolic convergent processes of fantasy among communicators in a Society. The study reveals that most of the sample companies communicate fantasy type and rhetorical vision in their corporate sustainability reporting. However, the disclosure or messages are different across locations and other taxonomies of the SCT framework. This study contributes to the current CSR literature about how symbolic or fantasy understandings can be interpreted by the users. It also discusses the persuasion styles that are adopted by the companies for communication purposes. This study is the theoretical extension of the SCT. Researchers may be interested in further investigating other online communication paths, such as human rights reports and director’s reports

Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries

Abstract Background Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres. Methods This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and low–middle-income countries. Results In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of ‘single-use’ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for low–middle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia. Conclusion This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both high– and low–middle–income countries

Investigating the determinants and integrated relationships of corporate social responsibility within the global sypply chain ; a comparatie study between Thailand and Bangladesh garment sectors

This study aims to investigate the influence of multiple stakeholders on suppliers' social responsibility (SSR based on data from the apparel industry of Thailand and Bangladesh A two-stage conceptual model, basic and extended, was developed using stakeholder relational and multiplicity perspectives adapted from Neville and Menguc (2006) and Rowley (1997) The present study provides an empirical investigation of networked stakeholder relationships Buyer Pressure, Media Interest, Government Policy and Top Management Commitment, both individually and collectively on SSR behavior. ㆍFace to face and drop off and collect' survey administration techniques were used to collect a total of 371 questionnaires, where 137 data from the executives of Thai textile and 234 data from the executives of Bangladeshi garment sector. Partial Least Square (PLS) structural equation modeling combined with resampling and bootstrapping techniques to test the significance of the regression coefficients, were used to examine the hypotheses included in both basic and extended models. The findings suggest that while Buyer Pressure, Media Interest and Top Management Commitment, individually have positive relationships, only Media Interest and Top Management Commitment have a significant influence on SSR When complex interactions and mediation among stakeholders were considered, a thicker and a thinner pathway or network of stakeholders, indicating strong and weak network intluences on SSR. were detected The findings show that Media Interest. Buyer Pressure, Government Policy, Top Management Commitment and SSR constitute the thickest pathway compared with alterative pathways. Additionally, it was found that Buyer Pressure and Top Management Commitment displayed the most important network path mediation roles in moderating the networked influence on SSR While early studies explored individual stakeholder influence on SSR based on dyadic relationships among stakeholders and business, the present study contributes to an understanding the influence of a networked relationship among key stakeholders on SSR While top managements make SSR strategic decisions in managing stakeholder networks, they do not necessarily consider each stakeholdersㆍ claim or interest. The ability to influence SSR, a cause of recent ethical concern among business, is through networked relationships.การวิจัยนี้มีวัตถุประสงค์เพื่อศึกษาแนวคิด และบทบาทความรับผิดชอบต่อสังคมของธุรกิจโรงงานอุตสาหกรรมยางพารา และปัญหาและอุปสรรคต่อการพัฒนาบทบาทความรับผิคชอบต่อสังคมของธุรกิงโรงงานอุตสาหกรรมยางพารา ประชากรคือ กิจการในอุตสาหกรรมยางพาราที่มีรายชื่อปรากฏในทำเนียบอุตสาหกรรมของจังหวัดในภาคใต้ ได้แก่ จังหวัดสงขลา นครศรีธรรมราช ตรัง พัทลุง และสตูล กลุ่มตัวอย่างเป็นผู้บริหารธุรกิจ/เจ้าของกิจการและเป็น ผู้ที่มีอำนาจตัดสินใจและดูแลงานในส่วนที่เกี่ยวช้องกับภาพลักษณ์และความสัมพันธ์กับชุมชนของกิจการที่ถูกเลือกด้วยวิธีการสุ่มตัวอย่างตามวัตถุประสงค์ของงานวิจัย (purposive sampling) รวมทั้งสิ้น 88 ตัวอย่าง และวิเคราะห์ข้อมูลจากแบบสอบถามที่สร้างขึ้นด้วยแบบ Semni-qualitative ณ ระดับความเชื่อมั่น 95% ผลการวิจัยสรุปได้ดังนี้ 1. ลักษณะทั่วไปของอุตสาหกรรมยางพารา ร้อยละ 52.3 ของกิจการกลุ่มยางพาราตั้งอยู่ในจังหวัดสงขลา จำนวนผู้บริหารในกิจการอยู่ระหว่าง 3-10 คน ร้อยละ 80 มีพนักงานระดับปฏิบัติการต่ำกว่า 100 คน และร้อยละ 70 มีคนงานต่ำกว่า 200 คน เงินลงทุนครั้งแรกของกิจการ ร้อยละ 51.1 อยู่ในช่วง 1-50 ล้านบาท ร้อยละ 22.7 ของกิจการเปิดนานกว่า 20 ปี ร้อยละ 46.6 จดทะเบียนเป็นโรงงานผลิตยางแผ่น ยางเครป และน้ำยางข้น และ ส่งออกร้อยละ 23.2 ของกิงการส่งออก 2. ลักษณะของกลุ่มตัวอย่าง เป็นผู้บริหารที่มีประสบการณ์มากกว่า 6 ปีขึ้นไป ร้อยละ 94.3 เป็นคนไทย ร้อยละ 93.2 เป็นชาวพุทธ จบการศึกษาระดับปริญญาตรีขึ้นไป มีทั้งหญิงและชาย ร้อยละ 88.6 มีอายุ 31 ปีขึ้นไป และร้อยละ 19.3 ตอบว่าต้องดูแลกิจการในกลุ่มมากกว่า 1 แห่ง มีทั้งกิจการประเภทเดียวกันในจังหวัดอื่นและกิจการที่จดทะเบียนคนละประเกทในจังหวัดเดียวกัน 3.แนวคิดและบทบาทความรับผิดชอบต่อสังคม ผู้บริหารร้อยละ 78.4 ยืนยันว่ากิจการที่ตนดูแลมีแนวคิดความรับผิดชอบต่อสังคม และผลการดำเนินการของกิจการยางพาราเกี่ยวกับความรับผิดชอบทางสังคมต่อกลุ่มผู้มีส่วนได้เสียโดยรวมอยู่ในเกณฑ์ปานกลางถึงมากในเกือบทุกกิจกรรม 4. ปัญหาและอุปสรรคต่อการพัฒนาบทบาทความรับผิดชอบต่อสังคม กิจการยางพาราเรียงลำดับปัญหาที่ประสบ ร้อยละ 75.6 เผชิญกับภาวะขาดแคลนแรงงาน ร้อยละ 40.2 มักได้รับการร้องขอการสนับสนุนกิจกรรมของชุมชนบ่อยครั้ง ร้อยละ 32.9 ระบุว่ารัฐบาลไม่ดูแลเท่าที่ควรและกิจการต้องช่วยตัวเอง กิจการร้อยละ 29.3 เคยถูกร้องเรียนเรื่องน้ำเสียและโรงงานส่งกลิ่นเหม็น ร้อยละ 18.3 เจอปัญหาการจัดการสิ่งแวดล้อมของโรงงาน ในขณะที่ร้อยละ 9.8 มองว่ากฎหมายไม่ยืดหยุ่น และร้อยละ 4.9 ระบุว่กิจการต้องเจอกับมาตรการกีดกันจากตลาด ส่งออกอุปสรรคในการดำเนินการความรับผิดชอบต่อสังคมของกิจการ ตามความเห็นของผู้บริหารพบว่า ร้อยละ 5ร.6 กิจการมีงบประมาณเพื่อการนี้ไม่เพียงพอ ร้อยละ 25.9 ลูกค้ามีความหลากหลายไม่เข้าใจเกี่ยวกับความรับผิดชอบต่อสังคมที่แท้จริง และการร้องเรียนจากลูกค้าเรื่องสิ่งแวดล้อม ร้อยละ20.4 รัฐบาลที่ถือแนวปฏิบัติไม่แน่นอน เลือกปฏิบัติและไม่ให้ความช่วยเหลือร้อยละ 16.7 ปัญหาด้านกฎหมาย และร้อยละ 9.3 ด้านสื่อมวลชนเนื่องจากกิจการไม่ได้ทำการประชาสัมพันธ์กิจการ ข้อเสนอแนะเกี่ยวกับความรับผิดชอบต่อสังคม คือ (1) กิจการยางพาราต้องเพิ่มความสนใจทั้งทางด้านการดำเนินงานและการประชาสัมพันธ์ (2) ผู้ประกอบการสร้างความยั่งยืนของกิจการด้วยความเข้าใจบทบาทให้ชัดเจน (3) ภาครัฐและสมาคมธุรกิจยางพาราในภาคใด้ควรเข้ามามีส่วนร่วมกำหนดบทบาทและการดำเนินการ CSR ของกิจการในอุตสาหกรร

Women in the boardroom and their impact on climate change related disclosure

Purpose - This paper aims to investigate the relationship between gender diversity and the Carbon Disclosure Project (CDP) score/index. Specifically, the study describes extant research on theoretical perspectives, and the impact of women on corporate boards (WOB) on carbon emission issues in the global perspective. Design/methodology/approach - This study uses the carbon disclosure scores of the Carbon Disclosure Project (CDP) from 2011 to 2013 (inclusive). A total observation for the three year periods is 1175 companies. However, based on data availability for the model, our sample size totals 331 companies in 33 countries with firms in 12 geographical locations. We used a model which is estimated using the fixed-effects estimator. Findings -The outcomes of the study reveal that there is a positive relationship between gender diversity (WOB) and carbon disclosure information. In addition to establishing a relationship between CDP score and other control variables, this study also found a relationship with Board size, asset size, energy consumption, and Tobin’s Q, which is common in the existing literature. Research limitations/implications -The limitations of the study mostly revolve around samples and the time period. To further test the generalizability and cross-sectional validity of the outcomes, it is suggested that the proposed framework be tested in more socially responsible firms. Practical implications -There are increasing pressures for WOBs from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, Fortune and FTSE rankings and best places for women to work lists. The study offers insights to policy makers implementing gender quota legislation. Originality/value -The study has important implications for putting into practice good corporate governance and in particular, gender diversity. The outcomes of our analyses advocate that companies that included women directors and with a smaller board size may expect to achieve a higher level of carbon emission performance and to voluntarily disclose the level of carbon information assessment requested by the CDP

Current Challenges of Digital Health Interventions in Pakistan: Mixed Methods Analysis

Background: Digital health is well-positioned in low and middle-income countries (LMICs) to revolutionize health care due, in part, to increasing mobile phone access and internet connectivity. This paper evaluates the underlying factors that can potentially facilitate or hinder the progress of digital health in Pakistan. Objective: The objective of this study is to identify the current digital health projects and studies being carried out in Pakistan, as well as the key stakeholders involved in these initiatives. We aim to follow a mixed-methods strategy and to evaluate these projects and studies through a strengths, weaknesses, opportunities, and threats (SWOT) analysis to identify the internal and external factors that can potentially facilitate or hinder the progress of digital health in Pakistan. Methods: This study aims to evaluate digital health projects carried out in the last 5 years in Pakistan with mixed methods. The qualitative and quantitative data obtained from field surveys were categorized according to the World Health Organization’s (WHO) recommended building blocks for health systems research, and the data were analyzed using a SWOT analysis strategy. Results: Of the digital health projects carried out in the last 5 years in Pakistan, 51 are studied. Of these projects, 46% (23/51) used technology for conducting research, 30% (15/51) used technology for implementation, and 12% (6/51) used technology for app development. The health domains targeted were general health (23/51, 46%), immunization (13/51, 26%), and diagnostics (5/51, 10%). Smartphones and devices were used in 55% (28/51) of the interventions, and 59% (30/51) of projects included plans for scaling up. Artificial intelligence (AI) or machine learning (ML) was used in 31% (16/51) of projects, and 74% (38/51) of interventions were being evaluated. The barriers faced by developers during the implementation phase included the populations’ inability to use the technology or mobile phones in 21% (11/51) of projects, costs in 16% (8/51) of projects, and privacy concerns in 12% (6/51) of projects