Although corporate environmental disclosures have been researched extensively, empirical evidence regarding the indirect impact of carbon pricing on firms' voluntary disclosures is scarce. The objective of this study is to identify the indirect impact of carbon pricing initiatives on the voluntary environmental disclosures (VEDs) of electricity generating companies, analyzed through the lens of institutional theory. This study

There are multiple factors that can potentially impact the career progression of academics to professoriate level (referred to as levels D and E in Australia). This research provides a detailed understanding of critical factors (by gender) that negatively influence career progressions. Perceptions of factors that influence career progressions have been found to be more pronounced amongst female academics in STEMM and business disciplines. The conventional view of family commitments as being a hindrance to career progression has not been supported in our data. On the contrary, it is the organizational factors that would appear to be prevalent at an institutional level that seems to be significant barriers to the career progression. Particularly for female academics’ progression to levels D and E. The most prominent factors identified through confirmatory factor analysis conducted in the study are workloads and a lack of resources to undertake research and to generate research performance, which is a critical impacting factor for career progression to professoriate levels. These factors have been exacerbated by COVID-19.

Purpose The purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to better understand the multiple accountabilities and consequences. Design/methodology/approach This study undertakes a qualitative content analysis of the multiple accountabilities and stakeholder expectations using the lens of actor–network theory. This study further explores the weaknesses and complexities associated with implementing a complete ban on asbestos, ensuring that only asbestos-free building materials are imported to Australia. This study uses data collected from 15 semi-structured interviews with stakeholders, responses from the Australian Border Force to a questionnaire and 215 counter accounts from the media, the Australian Government, industry organizations, non-governmental organizations and social group websites during the period from 2003 to 2021. Findings This study reveals that stakeholders' expectations of zero tolerance for asbestos have not been met. This assertion has been backed by evidence of asbestos contamination in imported building materials throughout recent years. Stakeholders say that the complete prevention of the importation of ACBMs has been delayed because of issues in policy implementations, opaque supply chain activities, lack of transparency and non-adherence to mandatory and self-regulated guidelines. Practical implications Stakeholders expect public and private sector organizations to meet their accountabilities through mandatory adoption of the given policy framework. Originality/value This research provides a road map to identify the multiple accountabilities, their related weaknesses and the lack of implementation of the necessary protocol, which prevents a critical aspect of legislation from being effectively implemented.

Purpose This paper aims to examine the tensions amongst the audit firms operating in Sri Lanka with the introduction of open economic policies in early 1980s and its impact to the auditing profession. Design/methodology/approach Using a qualitative approach, this study consists of in-depth interviews, documentary review and critical interpretation supported by the perspectives of globalisation, digitalisation and neo-liberalism. Findings The findings indicate that the main reasons for the tension between audit firms (local and international) have been the conflict of interests on the market share. While global pressures on International Standards of Auditing created more opportunities for international audit firms to capture a wider market with the support of the state, the local audit firms apparently lost their market and experienced tension created by staff. Evidence shows the negative impact of globalisation on the open economic policies and the local audit market. Research limitations/implications The findings of this research will be useful for policymakers in revising auditing practices to ensure healthy corporate governance. Only 25 interviews were conducted; hence, the results may not be a holistic representation of the audit environment in Sri Lanka. Originality/value This study is significant, as the business capital has surged into Sri Lankan market as a result of the ongoing international agencies-led economic reforms. Such reforms have emphasised the transparency and accountability.

PurposeThis study aims to examine the impact of soft law and institutional signalling on voluntary reporting of environmentally sensitive companies in Thailand. Design/methodology/approachEnvironmental disclosures in annual reports and sustainability reports of 108 listed companies for the years 2010–2014 were analysed using a checklist of un-weighted scores combined with panel data modelling. FindingsThe results show increasing trends of voluntary reporting dominated by disclosures on emissions data. Thai sustainability reporting guidelines released in 2012 were found to have a significant effect on the amount of disclosures of companies in the agriculture and food sector only. Results show that the age of the company and media attention have a significant positive relationship with environmental disclosures. Profitability is found to have a negative relationship with the level of environmental disclosures. Research limitations/implicationsThis study adds to existing environmental reporting literature from the perspective of soft law and institutional signalling and their impact on environmental reporting in the context of an economically developing, environmentally sensitive and in a Buddhist cultural setting country, Thailand. Originality/valueThis paper looks at Thai environmental disclosures from the perspective of soft law and institutional signalling, which is an original and unique contribution to CSR literature, considered through the lens of institutional legitimacy.