Purpose This paper aims to provide a systematic review of the published literature on corporate social responsibility reporting (CSRR). Furthermore, it assesses the main limitations reported in previous CSRR studies and offers recommendations for best practice and future research. Design/methodology/approach A review protocol was developed to search nine major databases over a decade (2005–2017) using specific keywords. As a result, 221 articles were identified that deal explicitly with CSRR in both developed and developing countries, and a descriptive analysis was undertaken. Findings Findings of the review show that scholarly work on CSRR across the globe have increased exponentially. However, there still remain quite a few countries and industries that have been underrepresented in CSRR literature. Moreover, methodological- and sampling-related limitations have been noted by a number of scholars in the area. Based on these results, the review provides directions for future research. Originality/value The review provides a categorised bibliography of CSRR research on developed and developing countries from 2005 to 2017, covering a range of journals and countries. The review provides state of the art of the CSRR research and highlights the major loopholes in the current literature. This is a valuable study for academics pursuing research on CSRR as it provides a comprehensive and critical discussion on academic research in the field.
This rapid systematic review aims to examine emerging evidence on the effects of COVID-19 on educational institutions and assess the prevalence of e-learning changes in the sector. This paper reviews literature on learning, teaching, and assessment approaches adopted since the COVID-19 outbreak, and assesses the impact on the sector, staff, and students, summarizing findings from peer-reviewed articles. It categorizes these into five key themes: (1) digital learning, (2) e-learning challenges, (3) digital transition to emergency virtual assessment (EVA), (4) psychological impact of COVID-19, and (5) creating collaborative cultures. This represents the first systematic review of COVID-19’s impact on education, clarifying current themes being investigated. The author suggests that the term ‘emergency virtual assessment’ (EVA) is now added for future research discussion. Finally, the paper identifies research gaps, including researching the impact on lesser developed countries, the psychological impact of transition, and the important role of leadership and leadership styles during the transition and handling of the pandemic.
This paper examines the effects of environmental innovation on CO 2 emissions as well as the moderating role of environmental governance in this relationship. Based on a sample of companies listed on the London Stock Exchange for the period from 2016 to 2020, the findings show that environmental innovation reduces CO 2 emissions including Scope 1 and Scope 2 CO 2 emissions. Likewise, our findings are associative of a moderating effect of environmental governance on the environmental innovation-CO 2 emissions nexus. We argue that environmental innovation along with better environmental governance leads to a reduction in CO 2 emissions. Our results hold for subsamples of firms with a strong/low environmental governance and ESG performance. Our findings offer important implications for companies and policymakers towards adopting more environmental technologies along with enhancing environmental governance to reduce CO 2 emissions.
This paper investigates to what extent Oil and Gas (O&G) companies in Pakistan report on environmental protection activities. Using a content analysis approach, environmental reporting (ER) in 13 companies’ annual reports and websites are investigated over a five year period (2010-2014) following the guidelines issued by Securities Exchange Commission of Pakistan (SECP). Results reveal that the majority of the companies were found to have a low level of ER. However, since the introduction of SECP’s voluntary guidelines, the level of ER increased during the sample study period. Companies that issued a stand-alone report were found to have higher levels of disclosure on their environmental protection practices. This study recommends that management engage with internal and external stakeholders with their environmental management practices. The results may also be beneficial to the government as they provide reporting guidance and stock exchange regulations regarding the obligatory dissemination of environment-related information.
Purpose This study aims to examine the experiences of UK higher education students and the impact that emergency-imposed changes had on their learning, teaching and assessment (LTA) during the lockdown. It reflects on the views of students on how these changes impacted their education and personal circumstances. It makes suggestions, based on student observations, on how educators might support students’ LTA learning experiences more effectively. Design/methodology/approach The study uses an anonymous online questionnaire, imposed by lockdown and closure of universities, to gather the views of HE students across the UK on how COVID-19 and lockdown affected their education and personal circumstances. Using a cross-sectional study, participants were asked to complete several questions, providing quantitative and qualitative data which is analysed for the study. A total of 349 participants took part in the questionnaire and data were analysed descriptively. Findings Key findings suggest that the use of online virtual classrooms as a substitute for traditional face-to-face LTA has its positives and its negatives. The most significant positives are the “flexible assessments” and “digital content” and, in contrast, one of the significant drawbacks is the lack of interactions, this being true for both male and female students. However, as compared to females, males found to be missing “the campus life” more during the lockdown. Finally, the majority of student felt that there was a lack of support from the university and teaching staff during the lockdown. Universities’ governance must take control of how this issue is driven forward and learn from the experience of students. Originality/value The study makes three contributions: firstly, using students’ views to open a fresh debate on LTA approaches during the pandemic; secondly, examining the impact on student experiences due to the changes introduced because of lockdown; and finally, suggesting strategies to be implemented by HE management based on the opinions of participating students.
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