Purpose This paper aims to examine the impact of the 2011 mandatory introduction of integrated reporting (<IR>) on the financial performance, risk and institutional shareholding of listed companies in South Africa to assess whether there is a benefit to <IR> and which may encourage greater adoption of it globally. It contrasts the results with two other African stock exchanges (Nigeria and Egypt with no mandatory <IR>) and examines whether <IR> quality also has an impact on these and on environmental, social and governance (ESG) disclosure scores. Design/methodology/approach A series of multivariate ordinary least squares regressions was estimated on a range of financial, risk, institutional and ESG data from firms on the three African stock exchanges, between 2006 and 2015. Findings Financial performance and risk in South African firms appear to have decreased since the start of mandatory reporting, but institutional shareholding has increased. The production of higher quality reports is associated with decreased financial performance and risk, higher institutional shareholding and increased ESG scores. Originality/value This study is first to test the quantitative effects of <IR> and <IR> quality on a broad range of financial performance and risk measures and the level of institutional shareholding. It also adds to the literature by assessing how the quality of <IR> can impact the ESG scoring of the business. Hence, this study is of interest to firms looking to adopt <IR> for its benefits and to regulatory bodies considering the mandatory adoption of <IR> in support of achievement of national social and environmental goals.
Business ethics have come under increasing scrutiny recently due to various corporate scandals. This has prompted a need for research into the characteristics of people drawn to the business world and the education they receive. This study (i) evaluates the levels of ethical judgement, mental health, motivation, and self-compassion in 144 UK business students and (ii) assesses the relationships between these variables. A high proportion of respondents (i) believed that other students would behave unethically, whilst they themselves would not, and (ii) had a high level of anxiety, extrinsic motivation and self-compassion. Extrinsic motivation was associated with participants' belief that others would behave unethically, whilst intrinsic motivation was associated with strict ethical judgement and self-compassion. Extrinsic motivation and self-compassion were significant explanatory variables for students' ethical judgement, and self-compassion was a significant explanatory variable for mental health symptoms. This study is unique in examining the facets of ethics, mental health, self-compassion and motivation in business students. Findings have implications for both educators and practitioners since improving ethical behaviour in the future workforce may be achieved by augmenting future employees' levels of self-compassion and intrinsic motivation, rather than solely administering Bethics training^that has been found to be of limited value. Findings also indicate that such an approach may have utility for improving business students' mental health. Keywords Ethical judgement. Business students. Mental health. Self-compassion There have been an increasing number of corporate scandals in recent years (van Luttervelt 2006). For example, Volkswagen allegedly installed software into their cars that provided false environmental emissions measurements (Matthews and Gandel 2015), and Wells Fargo
Domestic abuse policy increasingly uses language which indicates that abuse is patterned according to structural factors. However, practicing according to these structural accounts of abuse is problematic because of the policy and organisational contexts that practitioners work within and, we argue, because the implications of the structured nature of victims’ experiences is not fully understood by all practitioners.We ask whether women's differential use and experiences of services with a remit to address abuse can be illuminated using two theoretical perspectives – ‘candidacy’ and intersectionality. We report the findings of a literature synthesis that investigates how these improve our understanding of women's help-seeking and service utilisation and of the responses that they receive. Both concepts were highly congruent with the literature and we conclude that, together, candidacy and intersectionality offer a means of enhancing knowledge of how the political becomes enacted in the personal. Embedding such knowledge within practice repertoires offers the potential to develop more nuanced structural understandings of women's experiences and constraints.
Background: Often perceived as a key step towards reducing the ecological impacts of business, interest in carbon management has grown in recent years. Most studies into carbon management have concentrated on large firms. This study assesses the current level of engagement by small and medium-sized enterprises (SMEs) situated in Derbyshire, UK, in carbon management and determines their perceived barriers to (further) adoption of such activities. Methods: A questionnaire was sent to SMEs in Derbyshire to determine their engagement in four low carbon activity areas and their perceived barriers to (greater) adoption of such initiatives. Results: One hundred forty-one respondents across 64 different Standard Industry Classification (SIC) codes were obtained. Whilst the majority has taken steps to reduce their carbon impact, most do not monitor or set targets for managing carbon usage. Very few choose to publicise their activities, despite some successful results. Respondents cited resource constraints and a lack of relevance to the business as the most common barriers to low carbon engagement. Many are keen to adopt further measures but require targeted support to do so. Conclusions: SMEs are prepared to engage with low carbon agenda, given appropriate support. This paper helps to fill a gap in the literature on SME engagement with low carbon initiatives. It demonstrates both the current areas of engagement and the perceived barriers to further engagement. These findings could inform policy makers in directing support to SMEs to reduce their ecological impacts.
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