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1 – 10 of 224Antônio Márcio Buainain and Junior Ruiz Garcia
In this chapter, the authors argue that the performance and dynamic of civil society in Brazil has been fundamentally guided by local institutions, but that the issues, approaches…
Abstract
In this chapter, the authors argue that the performance and dynamic of civil society in Brazil has been fundamentally guided by local institutions, but that the issues, approaches and political decisions that gained publicity, and thus helped to strengthen civil society mobilization, have been strongly influenced by the agendas of the so-called “global civil society.” It would be wrong to classify them as foreign issues or declassify them based on the argument that they consider largely external interests or the reality of developed countries. The authors will attempt to show how the issues on the civil society agenda that are supported in arenas of public debate in Brazil are filtered by local institutions and are only considered relevant if they mirror the reality of the country and correspond to the aspirations, demands and challenges of certain segments of society.
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Roopinder Oberoi, Jamie P. Halsall and Michael Snowden
This introductory chapter sets the overall context of global civil society in today’s global world. The authors will firstly provide a definition of civil society from social and…
Abstract
This introductory chapter sets the overall context of global civil society in today’s global world. The authors will firstly provide a definition of civil society from social and political science perspectives. Then secondly, the authors provide a contemporary overview of global civil society debates in the current social and political environment; they also offer a short examination of COVID-19 and how this global pandemic has developed new spheres of contestation and collaboration. In the final part of the chapter, the authors present a brief overview of each chapter contributed to this volume.
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Walter Leal Filho, Maria Alzira Pimenta Dinis, Maria F. Morales, María Semitiel-García, Pedro Noguera-Méndez, Salvador Ruiz de Maya, María-del-Carmen Alarcón-del-Amo, Nuria Esteban-Lloret and María Pemartín
Higher education institutions (HEIs) offer courses and programmes focusing on sustainability in economics, as courses on sustainable development (SD), which examine the economic…
Abstract
Purpose
Higher education institutions (HEIs) offer courses and programmes focusing on sustainability in economics, as courses on sustainable development (SD), which examine the economic, social and environmental dimensions of SD. This paper aims to examine sustainability integration in economics degree programmes.
Design/methodology/approach
Through an extensive literature review in Web of Science (WoS) and information search in Google, conducting to 28 relevant case studies, this paper elucidates the emphasis given to sustainability as part of economics degree programmes in HEIs.
Findings
The results suggest that, whereas the inclusion of sustainability components in this field is a growing trend, much still needs to be done to ensure that matters related to SD are part of the routine of university students studying economics.
Research limitations/implications
It is worth noting that the literature review conducted in WoS was primarily aimed at assisting in the selection of university case studies. The 28 university case studies scrutinised in this study may lack sufficient representation from numerous developing countries.
Practical implications
This study highlights challenges in integrating the SD into economics degree programmes, suggesting the need for curriculum adjustments as underscoring operational issues, acting as barriers. The inclusion of sustainability in economics programmes must navigate operational issues stemming from packed timetables and busy schedules, requiring innovative solutions.
Social implications
As far as the authors are aware, this study holds substantial importance in its emphasis on implementing sustainability within HEIs’ economics programmes, assisting in pursuing SD.
Originality/value
The novelty of this study lies in addressing sustainability with the specific economics focus programmes within the HEIs context.
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…
Abstract
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.
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Raquel Chafloque-Cespedes, Aldo Alvarez-Risco, Paula-Viviana Robayo-Acuña, Carlos-Antonio Gamarra-Chavez, Gabriel-Mauricio Martinez-Toro and Wagner Vicente-Ramos
This chapter is designed with the aim to determine the influence of sociodemographic variables on the capacity to generate social enterprises, such as sex, the student’s country…
Abstract
This chapter is designed with the aim to determine the influence of sociodemographic variables on the capacity to generate social enterprises, such as sex, the student’s country, if only they study or if they study and work, as well as if they participate or direct a social enterprise in university students of Latin American business schools. This research adopted an inductive quantitative approach using a questionnaire. The participants were university students of business schools from Colombia, Mexico and Peru. Second-generation structural equation method (SEM-PLS) was used to analyse the results, using the SmartPLS 3.2.7 software applied to data on 3,739 university students. The results suggest that the entrepreneur role, labour situation, country and sex have a moderating effect in the relation between entrepreneurial orientation and entrepreneurial intention. Also, by using resampling technique Bootstrapping (5,000 times,p < 0.01), significance of the trajectory coefficients (beta) and effect size of the coefficients (beta) were measured to demonstrate significance. Finally, with this research the authors ascertain that entrepreneurial orientation positively influences entrepreneurial intention. thus explaining 42.4% of its variance. This chapter is the first attempt on investigating in university students of Latin American business schools about factors of entrepreneurship orientation and entrepreneurship intention, and has strong potential to contribute to development of policies and strategies to promote the growth of entrepreneurship activities in the universities.
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Belen Fernandez-Feijoo, Silvia Romero and Silvia Ruiz Blanco
This paper uses institutional theory to analyze the structure of the sustainability assurance market (SAM) at a global level. The purpose of this paper is to determine if regional…
Abstract
Purpose
This paper uses institutional theory to analyze the structure of the sustainability assurance market (SAM) at a global level. The purpose of this paper is to determine if regional differences affect industry specialization in this market.
Design/methodology/approach
Using a sample of 3,657 sustainability reports (SRs) with assurance statements, the authors study the global and regional specialization of assurers by breaking down the sample into three main regions. The authors approach industry specialization using previous methodologies applied to the financial audit market, and explain differences statistically significant among regions.
Findings
The authors find different industry specialists depending on the geographical region in which the audit firm is located. The Europe, Middle Eastern and Africa region has the highest number of industry specialists and the Asia-Pacific region the lowest. Notwithstanding the global participation of Big 4 firms, assurance specialization depends on the country where the company is located.
Research limitations/implications
The paper reveals the need to include regional differences in the analysis of the SAM at the international level.
Practical implications
The study shows an in-depth study of the SAM that may be useful for assurers, to decide strategic actions in industries and countries and for regulators, to control the risk of monopolistic/oligopolistic markets.
Originality/value
The study presents a novel approach to the analysis of the assurance market for SRs, by studying it from the supply point of view. The analysis provides a measure of specialization that may help understand the structure of the SAM.
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Suniti Sharma and Althier Lazar
A major challenge in teacher education in the United States is how to address the academic and linguistic needs of the growing numbers of emergent bilingual students. A second…
Abstract
A major challenge in teacher education in the United States is how to address the academic and linguistic needs of the growing numbers of emergent bilingual students. A second challenge is how to prepare predominantly White monolingual preservice teachers with little exposure to speakers of languages other than English to educate culturally and linguistically diverse students. With these two challenges in mind, this study examines how a course on literacy, language, and culture grounded in pedagogies of discomfort shifts preservice teachers’ deficit orientations toward emergent bilingual students’ language and literacy resources. Using Ofelia García’s (2009) definition for emergent bilingualism, this mixed-method study was conducted from 2011 to 2013 with 73 preservice teacher participants enrolled at an urban mid-Atlantic university. Quantitative data consisted of pre and post surveys while qualitative data comprised written responses to open-ended statements, self-analyses, and participant interviews. Findings evidence preservice teachers’ endorsement of monolingualism before coursework; however, pedagogies of discomfort during coursework provoke critical reflection leading to significant shifts in preservice teachers’ dispositions toward teaching language diversity in the classroom with implications for teaching emergent bilingual students.
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Emiliano Ruiz-Barbadillo and Jennifer Martinez-Ferrero
This paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the…
Abstract
Purpose
This paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the contractual relationship between clients and assurance providers, which can compromise the provider’s independence.
Design/methodology/approach
Using a firm-level data set of publicly listed international firms from 2007 to 2016, the authors estimate several regression models for panel data by using the generalized method of moments estimator to address the endogeneity issue.
Findings
Results find that the greater the communicative value in assurance statements, the lower the information asymmetries. However, this effect is constrained when the assurance provider’s independence is compromised due to an excessively long-term contractual relationship. In other words, assurance statements with more informative value enhance the firm’s transparency and increase users’ confidence in the sustainability information provided. However, the loss of independence linked to longer tenure jeopardizes the communicative value of the assurance report and contributes to reducing information asymmetries.
Originality/value
The study makes at least three clear contributions to current literature. First, the authors contribute to the limited existing research about the communicative value attributed to assurance statements by stakeholders. Second, the authors indirectly contribute to the literature that analyses whether stakeholders understand the assurance report, a complex statement in a growing market. Addressing the communicative value of assurance is certainly a difficult task, as it is a novel and complex activity. Third, the main contribution is providing initial empirical evidence about the moderating effect that assurance provider tenure has in the relationship between the informational content of the assurance report and the level of information asymmetries. To date, there is no empirical evidence regarding the moderating effect of long assuror’s tenure as an important feature of the assurance market, and beyond that, regarding its impact on the communicative value assigned by stakeholders to assurance statements.
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Muhammad Bilal Farooq, Asem Saad Ali Azantouti and Rashid Zaman
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA)…
Abstract
Purpose
This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.
Design/methodology/approach
The study undertakes a structured literature review of 179 articles published from 1999 to 2023.
Findings
The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.
Practical implications
Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.
Social implications
The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.
Originality/value
The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.
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