What’s in a King? Unveiling the pragmatic micro-perceived value attributes of a fulfilling corporate governance code for responsible sustainable development

Thakhathi, Andani; Jongh, Derick De; Langeni, Phumzile

doi:10.1108/jgr-03-2021-0037

Cited by 7 publications

(6 citation statements)

References 35 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…They shed light on how the King Codes are woven into the social fabric of daily organisational practice. They suggest such knowledge will be of much value to organisations that seek to enhance their CG and social responsibility performance (Thakhathi et al , 2021). In this case, it can be inferred that “knowledge” is an overall value being sought; however, the lack of specificity is problematic.…”

Section: Findings and Discussionmentioning

confidence: 99%

“…Interacting with stakeholders and value-seekers is germane to CSR studies. Indeed, of the 23 JGR journals sampled herein, only 2 (Dean et al , 2020; Thakhathi, 2021) do not refer to stakeholders specifically.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Their efficacy beliefs, self-theories and personal qualities, when aligned with a sense of underlying Corporate social responsibility purpose and value, enable them to feel that it is possible to make a difference apropos how they will perform in work (Robinson and Dowson, 2011). Thakhathi et al (2021) suggest that human values are an important consideration in understanding CG practice. They shed light on how the King Codes are woven into the social fabric of daily organisational practice.…”

Section: Implications For Academiamentioning

confidence: 99%

“…Using goods-dominant language, Adner & Kapoor speak of value chains, where upstream and downstream activities act in series. Such "non interactive value formation" (Echeverri & Skålén, 2011) Thakhathi, 2021) do not refer to stakeholders specifically.…”

Section: Value Creating Architecturesmentioning

confidence: 99%

See 3 more Smart Citations

How improved understanding of what constitutes “value” may lead to better underpinning of corporate social responsibility (CSR)

Richardson

Thompson

2023

JGR

View full text Add to dashboard Cite

Purpose The aim of this conceptual paper, predicated on a hermeneutic literature review, is to improve understanding of the nature of value continues to be extensively studied with its ability to create competitive advantage. Understanding what constitutes value improves corporate social responsibility (CSR) comprehension, including managerial CSR values. This paper aligns with studies into value and/or CSR, whether hermeneutic or otherwise. Design/methodology/approach This study provides a reflexively critical understanding of the value literature. It focuses on the “identifying” stage of a hermeneutic circle (identifying central terms, core journals and seminal authors). A hermeneutic helix is proposed to better reflect the need of constant re-interpretation of the relevant literature. Findings Themes include value location (value in exchange, value in use, value in meaning and value in context); architecture (pathways, constellations and networks); creation versus determination; and value types. Research limitations/implications This paper neither seeks to define value nor delve into the overarching value discourses. It does, however, refer to the antecedents for these areas. As a hermeneutic literature review, it lacks empirical testing. Practical implications CSR practices are strongly influenced by personal values. Hence, CSR practitioners must identify the processes involved and differentiate between the sought value and value types. Social implications The paper could engender better understanding gaps between stakeholder attitudes and practices, i.e. consumers self-identifying as “green” may not engage in ecologically sound practices. As discussed herein, the value sought by university students influences where (and what) to study. Originality/value Outdated notions such as value propositions are widely used; value may be proposed; however, only stakeholders can take value. What constitutes value is under-represented in the CSR literature. Hence, terms such as value and values (i.e. value types) are incorrectly used interchangeably.

show abstract

Section: Findings and Discussionmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Implications For Academiamentioning

confidence: 99%

Section: Value Creating Architecturesmentioning

confidence: 99%

See 2 more Smart Citations

How improved understanding of what constitutes “value” may lead to better underpinning of corporate social responsibility (CSR)

Richardson

Thompson

2023

JGR

View full text Add to dashboard Cite

show abstract

“…The author then analyzed the common quality and timeframe aspects of carbon targets, as well as whether carbon targets differ between carbon-intensive and less carbon-intensive businesses. Further, Thakhathi et al (2021) used qualitative SSIs to shed light on the obscured micro-individual level of corporate governance practice by drawing pragmatic insights from the landmark South African King Code experience that can be applied to other governance jurisdictions for global organizational accountability and responsibility. The combined effect of the literature review revealed that, despite the increase in CE studies, there is still a scarcity of studies that address how accountability manifests within the circularity space.…”

Section: Circular Economymentioning

confidence: 99%

A qualitative examination of how accountability manifests itself in a circular economy

Kwarteng

Agyenim‐Boateng²,

Simpson³

2022

JGR

View full text Add to dashboard Cite

Purpose Accountability within the framework of circular economy (CE) is unknown even though the concept of CE is increasingly gaining momentum among governments, policymakers and academics. The purpose of this study is to investigate how accountability expresses itself in the CE. Design/methodology/approach This study draws on the institutional logics theory and adopted an exploratory qualitative study aimed at eliciting stakeholders’ perspectives on how accountability manifests in the context of CE. Data was collected through semi-structured interviews of cross section of Ghanaians. Respondents were recruited using the purposeful sampling method, and data saturation was reached with 35 respondents. Concurrent data collection and analysis were carried out, and emerging themes were investigated as the research progressed. Findings The results indicate that accountability manifestations take on a variety of forms and shapes through both formal and informal processes within the circularity space. The specific areas of accountability manifestations are through the social system embedded in the society, through the organization’s responsibility and transparency, through regular reporting to stakeholders using appropriate metrics, through agency and answerability to relevant stakeholders and through governance systems embedded within social interaction. Additionally, this study discovered that accountability manifestations would contribute to the firm’s sustainability by enhancing competitive advantage through stakeholder engagement, improving risk management and promoting creativity and innovation. Originality/value Given an apparent gap in the literature on circularity and accountability, as well as a call for further studies on the reflections of accountability within the CE, this study provides empirical evidence to fill these gaps.

show abstract

King III Report and CSR

Martini

Corvino²,

Intenza³

2023

Encyclopedia of Sustainable Management

View full text Add to dashboard Cite

What’s in a King? Unveiling the pragmatic micro-perceived value attributes of a fulfilling corporate governance code for responsible sustainable development

Cited by 7 publications

References 35 publications

How improved understanding of what constitutes “value” may lead to better underpinning of corporate social responsibility (CSR)

How improved understanding of what constitutes “value” may lead to better underpinning of corporate social responsibility (CSR)

A qualitative examination of how accountability manifests itself in a circular economy

King III Report and CSR

Contact Info

Product

Resources

About