scholarly journals Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?

2021 ◽  
Vol 13 (17) ◽  
pp. 9489
Author(s):  
Gilbert K. Amoako ◽  
Anokye M. Adam ◽  
George Tackie ◽  
Clement Lamboi Arthur
Keyword(s):  
Strong Association ◽  
Superior Performance ◽  
Environmental Reporting ◽  
Middle Income ◽  
Normative Force ◽  
Normative Pressure ◽  
Environmentally Sensitive ◽  
Operational Activities ◽  
Development Agendas ◽  
Accountability Practices

Operational activities of firms accumulate over time and adversely impact the environment, which, in turn, threaten the earth’s ecosystem and sustainable development agendas. Both internal- and external-specific pressures may play a crucial part in a firm’s decision to conform to environmental accountability practices (EAP). This paper examines the associations between institutional isomorphic forces and EAP among environmentally sensitive firms in Ghana. A representative sample of 166 environmentally sensitive firms were randomly selected and included in this study. A structured questionnaire was used to obtain relevant data for the analysis. Multiple regression models estimated the hypothesized crude and adjusted associations between EAP and isomorphic factors (mimetic, normative and coercive pressures). Initial adjustment with the isomorphic factors revealed significant associations of mimetic pressure which arises when companies engage in competition seeking superior performance and normative force with EAP but not coercive. A further control for the firm’s characteristics found a strong association of normative pressure with EAP. The findings suggest that mimetic and normative pressures may be essential in an attempt to stimulate EAP among environmentally sensitive firms in Ghana. Our results are broadly consistent with the predictions of institutional theory as it applies to EAP. Efforts to ensure environmental reporting among firms should strengthen normative and mimetic forces, particularly in the low- and middle-income settings.

Preferences toward digital and non-digital mental health treatment delivery formats: A survey of Indian college students (Preprint)

2021 ◽  
Author(s):  
Akash Wasil ◽  
Tanvi Malhotra ◽  
Nandita Tuteja ◽  
Nivedita Nandakumar ◽  
Laleh Pandole ◽  
...  
Keyword(s):  
Mental Health ◽  
College Students ◽  
Group Therapy ◽  
Mental Health Treatment ◽  
Strong Association ◽  
Middle Income ◽  
Treatment Delivery ◽  
Intervention Delivery ◽  
Self Help ◽  
Delivery Formats

BACKGROUND Digital mental health treatments have the potential to expand access to services in low- and middle-income countries (LMICs), but the uptake of interventions has been limited. Furthermore, the attitudes of those in LMICs toward intervention formats are rarely studied. OBJECTIVE To understand the attitudes of Indian college students toward a variety of digital and non-digital treatment delivery formats. METHODS Indian college students received descriptions of seven treatment delivery formats: unguided digital self-help, guided digital self-help, bibliotherapy, one-on-one therapy with a professional, one-on-one therapy with a lay provider, group therapy with a professional, and group therapy with a lay provider. They were asked to rate each delivery format on three domains: a) perceived helpfulness, b) availability, and c) willingness to try. RESULTS 95% of individuals were willing to try one-on-one therapy with a professional, 56% were willing to try one-on-one therapy with a lay counselor, participants were less willing to try group interventions than one-on-one interventions, and <50% were willing to try digital self-help interventions. Additionally, there was a strong association between willingness to try and ratings of helpfulness (r=0.61). Ratings were not associated with gender, age, or depressive symptoms. CONCLUSIONS Our findings suggest that one barrier limiting the uptake of digital interventions in LMICs is that individuals do not perceive them as helpful. Efforts to disseminate information about non-traditional intervention delivery formats and their benefits are warranted.

scholarly journals Sustainability Reporting by Firms in the Nigerian Economy: Social versus Environmental Disclosure

2017 ◽  
Vol 3 (2) ◽  
pp. 87-112 ◽  
Author(s):  
Alhassan Haladu ◽  
Basariah Bt. Salim
Keyword(s):  
Information Disclosure ◽  
Current Trend ◽  
Sustainability Reporting ◽  
Social Reporting ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Sustainability Disclosure ◽  
Environmentally Sensitive ◽  
Social And Environmental Reporting ◽  
The Impact

Purpose: There is need for specialization on individual categories of sustainability information disclosure.  An attempt has been made in this study to make a comparison between the environmental and social categories of sustainability disclosure. Methodology: Guided by the G4 sustainability reporting guidelines, environmentally sensitive companies in the Nigerian economy were analyzed for 6 years (2009-2014).  Separate assessments and comparisons were made between environmental reporting and social reporting on the impact, influence and significance of their relationships using Stata13SE analytical tool. Findings: The results shows that firms performed better on social reporting than on environmental reporting in terms of higher sustainability disclosure rates and significant relationships. Research Implications: The current trend of reporting sustainability information disclosure under both social and environmental reporting is encouraging considering the fact that disclosure on sustainability issues in Nigeria is voluntary. Practical Implications: Firms in environmentally sensitive sectors are disclosing sustainability information than expected. Originality/Value: The uniqueness in comparing sustainability disclosures between environmental information and social information.

Energy Efficiency Analyses of Air-Conditioning Systems in Commercial Buildings in Egypt

2003 ◽  
Author(s):  
Ramiz Kameel ◽  
Essam E. Khalil
Keyword(s):  
Air Conditioning ◽  
Climatic Conditions ◽  
Operating Costs ◽  
Superior Performance ◽  
Energy Prices ◽  
Air Conditioning System ◽  
Maintenance Costs ◽  
Primary Water ◽  
Environmentally Sensitive ◽  
Air Conditioning Systems

Many buildings around the world utilize HVAC systems to provide the thermal comfort conditions for the occupants and users of these buildings as well as providing adequate conditions for special environmentally sensitive equipment. The appropriate air conditioning system design would necessarily provide the comfort and hygiene conditions with as low as possible initial capital and operating costs. The present study provides comprehensive analyses and comparisons between the water-cooled vs. air-cooled chillers with packaged water-cooled DX unit systems under the local Egyptian climatic conditions, primary water and energy prices and legistilations. The present study presents a comparison among the various systems according to the equipment and installation, operating, and maintenance costs. Based on the above analyses and the data collected with the prevailing prices, energy, water and maintenance costs at January 2003 in Egypt. It is apparent that water-cooled packaged units are of superior performance in terms of energy consumption and initial costs.

Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries?

2020 ◽  
Vol 11 (1) ◽  
pp. 65-98 ◽  
Author(s):  
Ikram Radhouane ◽  
Mehdi Nekhili ◽  
Haithem Nagati ◽  
Gilles Paché
Keyword(s):  
Value Relevance ◽  
Generalized Method Of Moments ◽  
Market Value ◽  
Institutional Context ◽  
Environmental Information ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Content Type ◽  
Market Participants ◽  
Environmentally Sensitive

Purpose This paper aims to investigate whether providing voluntary external assurance on voluntary environmental information by firms operating in environmentally sensitive industries (ESI) is relevant in terms of market value. It also examines how various characteristics of assurance statements (i.e. level of assurance, scope of assurance and provider of assurance) affect the value-relevance of environmental disclosure by ESI firms. Design/methodology/approach To mitigate the endogeneity problem, the authors use the two-step generalized method of moments estimation approach. Findings Focusing on annual and social reports of French companies listed in the SBF120 index, results show that environmental disclosure by ESI firms and its assurance are destructive in terms of market value. Moreover, while providing a broader scope of assurance and having a professional accountant as the assurance provider enhance the value relevance of environmental reporting of the whole sample, this is unlikely to be the case for ESI firms. In particular, a higher level of environmental disclosure is financially rewarded by market participants for ESI firms that provide a higher level of assurance. Practical implications The study provides a better understanding of the circumstances under which market participants assign value to voluntary environmental information disclosed by companies operating in ESI. It also provides insights into the value added to different characteristics inherent in the quality of assurance provided with regard to environmental disclosure. Social implications The study indicates that the institutional context of the relationship between the firm and its shareholders influence the value obtained from assurance. Results provide value insights regarding cultural and legal dimensions of environmental reporting. Originality/value The study extends the prior literature on the capital market benefits of voluntary assurance practices by focusing on the French legal environment. France can be considered as a new institutional context that has been little addressed by the existing literature.

Does environmental reporting reflect environmental performance?

2014 ◽  
Vol 26 (1/2) ◽  
pp. 134-154 ◽  
Author(s):  
Christina He ◽  
Janice Loftus
Keyword(s):  
Environmental Performance ◽  
Developed Countries ◽  
Global Reporting Initiative ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Content Type ◽  
Environmental Disclosures ◽  
Environmentally Sensitive ◽  
Data Constraints ◽  
Practical Implications

Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The nature of environmental disclosure is measured as the ratio of hard to total disclosure items. Findings – Firms with more favourable environmental performance provide a higher level of environmental disclosure and include a greater proportion of hard disclosure items. However, the overall level of disclosure is lower than that observed in developed countries. Research limitations/implications – Due to data constraints, the proxy for environmental performance is based on the receipt and maintenance of environmental titles and awards and does not capture variation in the level of environmental performance of firms with no titles or awards. Practical implications – As China continues to embrace market-based economic reform, the ability to reflect sustainable choices through market transactions is of increasing importance to the preservation of economic, natural and social capital for future generations. Originality/value – The study examines the relation between environmental reporting and environmental performance by firms operating in industries that have been identified by a regulator as environmentally sensitive.

scholarly journals Efforts to mitigate the economic impact of the COVID-19 pandemic: potential entry points for neglected tropical diseases

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
John P. Ehrenberg ◽  
Jürg Utzinger ◽  
Gilberto Fontes ◽  
Eliana Maria Mauricio da Rocha ◽  
Nieves Ehrenberg ◽  
...  
Keyword(s):  
Economic Development ◽  
Neglected Tropical Diseases ◽  
Health Priorities ◽  
Middle Income ◽  
Global Recession ◽  
Starting Point ◽  
Entry Points ◽  
Future Economic Development ◽  
Development Agendas ◽  
The Impact

Abstract Background The damage inflicted by the coronavirus diseases 2019 (COVID-19) pandemic upon humanity is and will continue to be considerable. Unprecedented progress made in global health over the past 20 years has reverted and economic growth has already evaporated, giving rise to a global recession, the likes of which we may not have experienced since the Second World War. Our aim is to draw the attention of the neglected tropical disease (NTD) community towards some of the major emerging economic opportunities which are quickly appearing on the horizon as a result of COVID-19. Main text This scoping review relied on a literature search comprised of a sample of articles, statements, and press releases on initiatives aimed at mitigating the impact of COVID-19, while supporting economic recovery. Of note, the donor scenario and economic development agendas are highly dynamic and expected to change rapidly as the COVID-19 pandemic unfolds, as are donor and lender priorities. Conclusions The NTD community, particularly in low- and middle-income countries (LMICs), will need to work quickly, diligently, and in close collaboration with decision-makers and key stakeholders, across sectors at national and international level to secure its position. Doing so might enhance the odds of grasping potential opportunities to access some of the massive resources that are now available in the form of contributions from corporate foundations, trust funds, loans, debt relieve schemes, and other financial mechanisms, as part of the ongoing and future economic development agendas and public health priorities driven by the COVID-19 pandemic. This paper should serve as a starting point for the NTD community to seek much needed financial support in order to sustain and revitalize control and elimination efforts pertaining to NTDs in LMICs.

scholarly journals Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy?

2005 ◽  
Vol 7 (1) ◽  
pp. 109 ◽  
Author(s):  
Anies S. Basalamah ◽  
Johnny Jermias
Keyword(s):  
Mandatory Reporting ◽  
Organizational Legitimacy ◽  
Environmental Reporting ◽  
Accounting Profession ◽  
The Social ◽  
Mandatory Requirement ◽  
Environmentally Sensitive ◽  
Social And Environmental Reporting ◽  
Environmental Activities

The purpose of this study is to examine social and environmental reporting and auditing practices by companies in Indonesia. Consistent with our prediction, we found that social and environmental reporting and auditing are undertaken by management for strategic reasons, rather than on the basis of any perceived responsibilities. The results indicate that reporting and auditing social and environmental activities increases following threats to the company’s legitimacy and ongoing survival. The results also support our prediction that social and environmental reports vary across companies. This study calls for mandatory reporting and auditing of social and environmental activities through regulations and reinforcements. This mandatory requirement is particularly needed for companies with activities that are considered socially and environmentally sensitive. Furthermore, this study reveals that the social and environmental reporting and auditing are performed by organizations other than accounting profession. We propose that accountants should partake in these activities given the expertise that they could usefully bring to these areas.

scholarly journals Perceptions and Acceptability of Text Messaging for Diabetes Care in Primary Care in Argentina: Exploratory Study (Preprint)

2018 ◽  
Author(s):  
Daniela Moyano ◽  
Daniela Morelli ◽  
Marilina Santero ◽  
Maria Belizan ◽  
Vilma Irazola ◽  
...  
Keyword(s):  
Primary Care ◽  
Diabetes Care ◽  
Text Messaging ◽  
Psychosocial Support ◽  
Strong Association ◽  
Text Messages ◽  
Middle Income ◽  
Long Term Impact ◽  
Text Messaging Intervention

BACKGROUND Engagement in self-care behaviors that are essential to optimize diabetes care is challenging for many patients with diabetes. mHealth interventions have been shown to be effective in improving health care outcomes in diabetes. However, more research is needed on patient perceptions to support these interventions, especially in resource settings in low- and middle-income countries. OBJECTIVE The goal of the research was to explore perceptions and acceptability of a short message service (SMS) text messaging intervention for diabetes care in underserved people with diabetes in Argentina. METHODS A qualitative exploratory methodology was adopted as part of the evaluation of a program to strengthen diabetes services in primary care clinics located in low-resource settings. The diabetes program included a text messaging intervention for people with diabetes. A total of 24 semistructured telephone interviews were conducted with people with diabetes. RESULTS Twenty-four middle-aged persons with diabetes were interviewed. Acceptability was considered adequate in terms of its actual use, frequency, and the role of texts as a reminder. We found that text messages could be a mediating device in the patient’s learning processes. Also, being exposed to the texts seemed to help bring about changes in risk perception and care practices and to function as psychosocial support. Another relevant finding was the role of text messaging as a potential facilitator in diabetes care. In this sense, we observed a strong association between receiving text messages and having a better patient-physician relationship. Additionally, social barriers that affect diabetes care such as socioeconomic and psychosocial vulnerability were identified. CONCLUSIONS Our findings show positive contributions of a text messaging intervention for the care of people with diabetes. We consider that an SMS strategy has potential to be replicated in other contexts. However, further studies are needed to explore its sustainability and long-term impact from the perspective of patients.

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