Ethics disclosure as strategy: a longitudinal case study

Kumarasinghe, Sriyalatha; Peiris, I.; Everett, André M.

doi:10.1108/medar-01-2020-0669

Cited by 9 publications

(7 citation statements)

References 81 publications

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“…It also allows for benchmarks that are meaningful to understand the complex reality. Case studies also enable researchers to understand the temporal dynamics to develop a narrative on how events unfold over time (Kumarasinghe et al. , 2021).…”

Section: Methodsmentioning

confidence: 99%

Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies

Dyczkowska

Fijałkowska

2022

AAAJ

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PurposeThis longitudinal research paper is based on a case study analysis of two Danish life science companies. The general purpose of the paper is to uncover changes in the reporting practices of experienced integrated reporting (IR) reporters. In order to meet that objective, a pragmatic constructivist paradigm was applied to make a better understanding of factors affecting disclosure decisions in the integrated reports.Design/methodology/approachThe research uses a qualitative methodological approach. It is based on content and discourse analyses of the written documents, including the integrated reports, auditors' statements and independent assurance reports.FindingsThe model developed in this study reflects a real phenomenon related to the development of IR practices. The pragmatic constructivist paradigm explains how practitioners perceive business reality, act in the face of changing facts and values and make decisions regarding material disclosures.Research limitations/implicationsThe investigation of only two companies may be perceived as a limitation of this study. However, a small number of life science companies have prepared integrated reports for a long time. The selected organisations are the pioneers in that field and have drawn up integrated reports since 2002 or 2004.Originality/valueThis paper develops an original model of IR “concept in practice”. It considers the regulatory framework regarding materiality in IR through the prism of facts that form a basis for practical work. It also emphasises an impact of a value system and social context on disclosure decisions in integrated reports. In that way, a link between the constructivist paradigm and IR is created.

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Section: Methodsmentioning

confidence: 99%

Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies

Dyczkowska

Fijałkowska

2022

AAAJ

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“…By this approach, it will be helpful to review key findings of complex areas of research (Sengers et al , 2016; Zakaria et al , 2020). The SLR is expected to help to reveal a new road map by which we can identify, scan, as well as analyze the literature under study in a transparent and protocol-driven manner for in-depth discussion (Christofi et al , 2017; Vrontis and Christofi, 2019; Kumarasinghe et al , 2021). Besides, several scholars have opined about the advantages of SLRs over other prevailing review methodologies (Danese et al , 2018; Nofal et al , 2018; Wang and Chugh, 2014; Tseng, 2020; George et al , 2020).…”

Section: Methodsmentioning

confidence: 99%

Cross-disciplinary issues in international marketing: a systematic literature review on international marketing and ethical issues

Chatterjee

Chaudhuri²,

Sakka

et al. 2021

IMR

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PurposeThe purpose of this paper is to discuss the evolution of the cross-disciplinary area of ethics and international marketing and to highlight the current and future scope of research in this area.Design/methodology/approachThe authors conducted a systematic literature review (SLR) of research papers from reputed journals which publish articles in this cross-disciplinary subject area. This paper especially investigates the perception, issues, concepts and theories used in ethics and international marketing. Scopus and Web of Science databases were primarily used to select the articles.FindingsThe paper highlights the importance of cross-disciplinary research in the areas of ethics and international marketing. The study also shows different kinds of research work published in this area between 1994 and 2020. Also, the study shows that the maximum research has been conducted in the USA and the UK. Finally, the paper also highlights the major theories that different authors have used in this interdisciplinary area.Research limitations/implicationsThe paper does not discuss other complex areas of cross-disciplinary international marketing other than ethics and international marketing. The paper omits the literature from books, stand-alone nonindexed journals, etc. Also, the paper has only used the Web of Science and Scopus databases.Practical implicationsThe study argues the importance of ethics in international marketing. The study also provides inputs to the international marketers so that they can successfully address the complex challenges in the cross-disciplinary area of ethics and international marketing. The study also helps marketers to rethink their approaches on international marketing ethics.Originality/valueThis may be one of the few studies in the cross-disciplinary area of ethics and international marketing. This paper can open avenues and influence other researchers to study the cross-disciplinary areas of marketing.

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“…Ethical responsible activities also play an important role on companies' reputations and their financial performance. Kumarasinghe et al (2021) investigate how a globally-oriented, developing country's small to medium size enterprises formulates and implements ethical strategies, policies and behaviours with respect to its stakeholders and how the case company discloses and uses its ethics strategies, policies and behaviours to gain competitive advantage. A longitudinal case study is presented about a tea producer and marketer in Sri Lanka, one of the country's largest exporters, that is targeting a global market.…”

Section: Special Issue Contributionsmentioning

confidence: 99%

“…A longitudinal case study is presented about a tea producer and marketer in Sri Lanka, one of the country's largest exporters, that is targeting a global market. Kumarasinghe et al (2021) apply Spillier's (2020) framework for ethical business practices. This study includes both documentary analysis and personal interviews and contributes to discussion in relation to balancing ethics and sustainability as parts of business strategies for reputation building and value creation through identifying salient stakeholders and ethics-based non-financial disclosures by contemporary business organisations.…”

Section: Special Issue Contributionsmentioning

confidence: 99%

Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment

Lodhia

Sharma

Low

2021

MEDAR

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Purpose This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice. Design/methodology/approach An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment. Findings The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries. Research limitations/implications Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Practical implications The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Social implications Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. Originality/value This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

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Ethics disclosure as strategy: a longitudinal case study

Cited by 9 publications

References 81 publications

Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies

Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies

Cross-disciplinary issues in international marketing: a systematic literature review on international marketing and ethical issues

Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment

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