A roadmap for triggering the convergence of global ESG disclosure standards: lessons from the IFRS foundation and stakeholder engagement

PurposeMotivated by the growing and urgent demands for a unified set of internationally accepted, and high-quality environmental, social and governance (hereafter ESG) disclosure standards, this exploratory study aims to propose a roadmap for setting out the proper technical groundwork for global ESG disclosure standards. Design/methodology/approachAn exploratory study is conducted to gain initial understanding and insights into establishing a worldwide set of standards for reporting on sustainability, as this topic has not been extensively studied. This study examines the viewpoints of various stakeholders, including sustainability practitioners, academics and organizations focused on ESG issues, to generate knowledge that is more solid than knowledge produced when one group of stakeholders work alone. FindingsThe results revealed that there is an ongoing and incompatible debate regarding several conceptual and practical challenges for setting a unified set of ESG disclosure standards. Practical implicationsThe study results provide multidimensional insights for regulatory parties and standard-setters to develop a high-quality package of global ESG reporting standards. This, in turn, enables different groups of stakeholders to understand the firm's impact on the environment, society and economy. Originality/valueResearch into this timely and relevant global issue is considered an appealing area of study and deserves significant attention. Thereby, working on this topic merits remarkable attention. Furthermore, this exploratory article provides valuable and informative suggestions for creating a unified and high-quality set of internationally accepted sustainability reporting standards.

Exploring the Preference of Corporations for Sponsorship Motives and the Impact of Sponsorship Motives on Sponsoring Intention in Post-Epidemic Era: Using Two Different Approaches-FPR and SEM

The aim of this study is to explore the preference of corporations for sponsorship motives and the impact of sponsorship motives on sponsoring intention in the post-epidemic era of COVID-19. Taking a Taiwanese company as a case study, a total of 60 expert groups comprising 300 respondents (the management of the sampled companies) were surveyed in the post-epidemic period, with data being collected from 60 sampled companies in February-May 2022. Data were analyzed by using two different functional approaches, including fuzzy preference relations (FPR) for the first survey (study 1) and structural equation model (SEM) for the second survey (study 2). Results reveal that corporate image is the most preferential motive of sponsorship and also demonstrates the most significant and positive influence on sponsoring intention. Meanwhile, the measured factor of performing corporate social responsibility (CSR) appears the most correlated with the construct of corporate image. Based on the results, the study can fully fill the gap between sponsorship motives and sponsoring intention in sponsorship knowledge. Additionally, the conjunction of FPR and SEM can also create methodological synergies, namely, enhancing complementary effects and achieving better holistic analysis. Findings also suggest that special attention should be paid to CSR, which plays a pivotal role in affecting the decision of corporations for sponsorship motives and sponsoring intention and, in a post-epidemic era, continuing to develop CSR actions to enhance corporate image can be the best strategy while facing internal and external challenges of implementing sustainable development (SD).

Corporate social responsibility within a global pandemic: a qualitative analysis of the population's perception of sport organizations

The purpose of this study was to examine the population's perception of corporate social responsibility of three (inter)national sport organizations during the first wave of the Covid-19 pandemic. Within an online survey in Germany, 389 open statements were gathered and analyzed using thematic analysis. Drawing on Carroll's CSR conceptualization, the identified themes were assigned to the economic, legal, ethical and discretionary responsibility of sport organizations. The analysis revealed a fifth dimension of responsibility referring to organizations' communication and transparency. Most answers were concerned with the economic and ethical theme, highlighting the importance of financial modesty and contributing to the health of others during the pandemic. This study stresses the importance for sport organizations to meet ethical and moral expectations of society during times of crisis to maintain mutually beneficial relationships with core stakeholders such as the resident population. © 2023 Informa UK Limited, trading as Taylor & Francis Group.

Criteria Clustering and Supplier Segmentation Based on Sustainable Shared Value Using BWM and PROMETHEE

With the advent of healthy visions, two of the trends that have become extremely important in the supply chain in recent decades are corporate social responsibility (CSR) and sustainability, which have affected the activities of buyers and suppliers. The next trend that is emerging is the vision of creating shared value (CSV), which wants to move the supply chain toward solving social problems in a completely strategic way. This research intends to develop a step-by-step framework for evaluating and segmenting suppliers based on CSV criteria in the supply chain. In the first stage, the criteria for creating sustainable shared value (CSSV) are obtained through existing activities in the field of CSR. The obtained criteria are then divided into two categories, strategic and critical, and then the weight of each criterion is obtained using the best–worst method (BWM). In the next step, based on the Kraljic model, the suppliers are divided into four clusters using the preference ranking organization method for enrichment evaluation (PROMETHEE) technique. This framework helps the buyer to conclude and select purchasing decisions and relationships with suppliers through the lenses of CSV and sustainability.

Guest editorial: Post-COVID-19 sustainable supply chain management in emerging markets

Since the early 2000s, emerging markets have become the heart of global supply chains hosting a large volume of industrial productions. The second article looked into the barriers to attaining sustainability in supply chain of the Bangladeshi pharmaceutical sector and developed a hierarchical structure of those barriers using interpretive structural modeling and MICMAC analysis. The eleventh article explored a new way to assess suppliers' suitability by considering pseudo-resilience factors to achieve SSC in the post-COVID-19 era using an analytical hierarchy process and R. It also provided a case study of three smartphone processor suppliers (Jessin et al., 2023).

Resilient product and production adaptation in a large-scale disaster: Does it pay off?

Pandemic outbreaks can disrupt firms' normal operations, so they demand a resilient response. Firms can combine social responsibility initiatives with resilient responses by reconfiguring their production resources for pandemic relief. It remains unclear, however, whether pandemic-relieving product adaptation (in short, PRPA) improves financial performance. We draw on stakeholder theory to analyze the effect of a PRPA strategy on the stock returns of US-listed manufacturing firms during the COVID-19 pandemic—the most enduring and large-scale pandemic in recent history. The results reveal that the stock market reacts more positively to PRPA under severe pandemic circumstances and for firms with low political connectedness, low media coverage, and/or more unique production technology. The findings offer important implications for operations theory and practice. © 2023 Decision Sciences Institute.

The Relationship between Marine Sports Tourist Destinations, Social Responsibility, and Environmentally Responsible Behavior

This study investigated the structural relationship between tourist destination identification and environmental responsibility practices based on the social responsibility activities for visitors of marine sports tourist destinations where domestic travel has been active since COVID-19. Furthermore, we aimed to provide academic and practical implications by investigating the relationship between DSR, a major variable in sustainable marine sports tourism, and ERB. Data from a survey of tourists who participated in marine sports (n = 392) were analyzed using structural equation modeling and Hayes PROCESS macro with bootstrapping procedures. According to the analysis results, it was found that marine sports tourist DSR positively affected destination identification and ERB, and that tourist destination identification positively influenced ERB. Second, it was shown that the effect of the social responsibility of a marine sports tourist destination on ERB is mediated via the influence of tourist destination identification.

Separation and Discrimination: The Lived Experience of COVID-19 Survivors in Philippine Isolation Centers

Social isolation in times of pandemic can affect the well-being of individuals infected with a contagious disease. This study explores the lived experience of the 12 COVID-19 survivors placed in community-based isolation centers in Cebu City, Philippines and whose cases were mild and asymptomatic. In describing their lived experience, we employed Max van Manen's phenomenology of practice. Results show that the COVID-19 survivors have suffered more from the consequences of separation and discrimination than the disease's physiological effects. Educating the whole community about social responsibility and ethical behavior in dealing with COVID-19 survivors is essential to minimize social stigma and discrimination.

Analysis of the Mexican communication plan to control the Covid-19 epidemic

This chapter uses discourse analysis to study the statements made by two main players of the Mexican government: President Andrés Manuel López Obrador and Hugo López-Gatell, the Undersecretary for Health Prevention and Promotion. This analysis also discusses the ¡Quédate en casa! audiovisual advertisement campaign and its main character: the heroine SuSana Distancia. It suggests that the government's advertisement campaigns failed to promote the importance of health care and joint responsibility among the community;this is reflected in the number of people infected and deaths in Mexico. This study is made up of six parts: the first introduces the importance of a strategic communication plan;the second discusses the frame of reference;the third describes the analysis method and the corpus study configuration;the fourth includes the results;the fifth ponders the analysis;and the sixth includes the conclusions. The main findings are that the Mexican government never had the intention of promoting the use of masks as an essential measure. Two spots taught the population how to wear a mask;however, the discourse of both the Undersecretary and the President was that wearing a mask was not an essential measure to control infections. © Springer Nature Switzerland AG 2023. All rights reserved.

An audit of paroxysmal nocturnal haemoglobinuria (PNH) requesting at University Hospitals of North Midlands

Early identification of PNH, a rare life-threatening disease is essential to ensure appropriate management via the UK PNH service. Since testing for PNH is expensive (75.97 per test), we set out to assess the suitability of PNH requests against guidelines with the aim to feedback to colleagues and reduce unnecessary testing. To determine whether PNH requests at UHNM were in line with criteria in British Society for Haematology (BSH) guidelines. All patients over 18 years of age who had PNH testing for the first time and those who had repeat testing for monitoring between 01/04/2019 and 31/03/2020 were included. Patients were selected from electronic records of PNH sample receipt to laboratories. Hospital records were reviewed for clinical details and investigation Results. 82 requests including 79 individual patients were audited. 57% were male and 43% were female. Median age was 56 years. 97.6% of PNH tests were requested by a haematologist whilst only 2.5% requests were done by non-haematology clinicians. 52.4% requests were in keeping with BSH recommendations, whilst 47.6% tests did not meet criteria for testing. All patients tested outside of guideline recommendations were negative. Of the reasonable requests, only 23.3% (10) were positive. Of the PNH positive patients, 8 patients were known to have a PNH clone with aplastic anaemia;one patient had a hypoplastic bone marrow and a known PNH clone whilst only one patient with cytopenia had a new positivity for PNH. The frequency monitoring for aplastic anaemia and a PNH clone was 100% concordant with BSH recommendations. With appropriate testing, only one new patient was identified. Our audit has limitations. We have not been able to assess whether any patients outside of those monitored for PNH in aplastic anaemia have been overlooked for testing. Also, the time period includes the COVID-19 pandemic so our findings may not reflect usual practice. New BSH guidelines for thrombophilia testing were published in 2022 and recommend testing for PNH in patients with thrombosis at unusual sites and abnormal haematological parameters and for patients with arterial thrombosis and abnormal blood parameters. This will likely limit excess tests although the sensitivity and specificity of such an approach has not been formally evaluated. In a finite health system, it is our responsibility to rationalise investigations. The cost of a year's testing was 6229.54 and that of inappropriate testing was 2962.83. As a department, we could, therefore, save 2962.83.

Sustainable Thematic Investing: Identifying Opportunities Based on an Analysis of Stewardship Reports

Globally, a growing number of stakeholders recognise that sustainability determines success on multiple levels. Therefore, asset managers in developing and emerging countries increasingly focus on sustainable investment opportunities. While institutional investors largely centred on governance considerations pre-2020, the Coronavirus pandemic highlighted substantial social and environmental concerns at companies worldwide. As South Africa is the most unequal country globally according to the World Bank, decisions made by local institutional investors can have significant implications for individuals and environments where capital is invested. The objectives of this study were hence to analyse the sustainability themes on which South African asset managers focused in their stewardship reports and to explore the Sustainable Development Goals (SDGs) that they addressed through their investment mandates. A content analysis was performed on stewardship reports that were published in 2020 and 2021 to consider the impact of the Coronavirus pandemic. The findings indicate that prioritised sustainability themes include climate action, infrastructure development and social considerations. The considered asset managers accordingly focused on addressing climate action (SDG 13), decent work and economic growth (SDG 8), and affordable and clean energy (SDG 7). Promising investment opportunities in companies that address key social issues, including the health and well-being of society (SDG 3) and broadening access to quality education (SDG 4) were also highlighted. The leaders of local investee companies are thus encouraged to ensure concise, transparent reporting on these material matters to enhance communication and engagement with institutional investors and other key stakeholders. This study offers a novel perspective on sustainable thematic investing in a highly unequal society.

Academic Research Responses to Covid-19: The Corporate Social Responsibility Perspective

This study investigates the strategic responses to the Covid-19 pandemic by academic research from the distinctive lens of corporate social responsibility (CSR). Specifically, it examines the evolution and trend of published academic research covering the CSR-Covid-19 nexus by highlighting key characteristics of published theoretical and empirical research linking the two elements. A total of 99 papers on CSR-Covid-19 nexus derived from Scopus database were analysed using bibliometrics, social network techniques and content analysis to examine the research activities since the start of the pandemic up to November 2021. The results indicate that the pandemic had effectively stimulated rapid growth of research interests examining the intertwined nature of CSR and Covid-19 as reflected in the swift proliferation of studies theoretically explaining and empirically testing the roles and impacts of CSR on various Covid-19 outcomes within myriads of domains, including but not limited to health, business practices, economics, and socials. The practical implications of this article lies on its ability to accentuate key research characteristics that early and/or mature researchers should consider when planning their future research trajectory on the link between CSR and Covid-19.

Post COVID-19's opportunities for customer-centric green supply chain management and customers' resilience, the moderate effect of corporate social responsibility

PurposeThis research aims to profoundly investigate the post-COVID-19's opportunities for customer-centric green supply chain management (GSCM) and perceived customer resilience by studying the correlation between fear-uncertainty of COVID-19, customer-centric GSCM, and the perceived customers' resilience. Moreover, to examine how the perceived corporate social responsibility (CSR) activities moderates the relationship among the variables.Design/methodology/approachIn this study partial least squares structural equation modeling (PLS-SEM) was adopted on a sample of 298 managers and customers in the Egyptian small and medium enterprises (SMEs) market for data analysis and hypotheses testing.FindingsPreliminary results indicate that the fear-uncertainty of COVID-19 positively affects customer-centric GSCM. Also, external CSR moderates the association between fear-uncertainty towards COVID-19 and customer-centric GSCM. However, internal CSR does not moderate this relationship. Customer-centric GSCM has a significant positive impact on the perceived environmental and social resilience. However, it has an insignificant effect on the perceived financial resilience. Also, customer-centric GSCM has a significant mediation outcome on the relation between fear-uncertainty of COVID-19 and the perceived environmental and social resilience. However, this relation is insignificant regarding the perceived financial resilience.Practical implicationsManagers could develop a consistent strategy for applying CSR practices, providing clear information and focusing on their procedures to meet their customer needs during COVID-19. Governments and managers should develop a consistent strategy to apply customer-oriented green practices to achieve customers' resilience, especially during the pandemic.Originality/valueBased on the "social-cognitive,” "stakeholder” and "consumer culture” theories, this study shed light on the optimistic side of the COVID-19 pandemic, as it also brings the concepts of social responsibility, resilience and green practices back into the light, which helps in solving customers' issues and help to achieve their resilience.

How Has the Pandemic Affected Social Values? From the Perspective of Preservice Teachers, Is It Erosion or Gain?

This research aims to examine from the perspective of pre-service teachers how values, which have a great function in ensuring social order and welfare, maintaining healthy interpersonal relations, adapting the behaviour of the individual with the expectations of social life, and preventing possible social problems, are affected by the pandemic process.The research was carried out using phenomenology method, which is a qualitative research method. The study group of the research consists of twenty-five pre-service teachers. While determining the study group, easily accessible sampling method was used. In the research, a questionnaire containing four open questions developed by the researchers was used as a data collection tool. Content analysis was used in the analysis of the data. As a result of the research, it was determined that the pandemic positively affected some values such as altruism, benevolence, solidarity, gratitude, resignation, cleanliness, giving importance to being healthy, and negatively affected some values such as hospitality, freedom, equality, kindness, perseverance, and aesthetics. On the other hand, it is seen that some values such as patience, solidarity, savings and being scientific take their place among the values that both erode and gain from due to the differences in the perspective of pre-service teachers towards life. In addition, it was concluded that the pre-service teachers have a concern that the eroded values will force humanity to face problems such as various health problems, an asocial life, emotional deprivation, depression, digital addiction, selfishness, unemployment, anxiety, and impoliteness in the future.

Narrative Encounters of Pedagogic Partnership, and the Development of Collegial Capital in Higher Education

Purpose: The study explores the relational encounters of five higher education tutors and programme leaders, working in collaboration across contrasting institutions--one, a modern, civic university in the Global North, and the other, a parastatal institution in the Global South. The purpose of the study is to deepen the understanding of evolving collegiality within a transnational partnership, stimulated by the COVID-19 pandemic related shift to online teaching and learning. Design/methodology/approach: The inquiry is informed conceptually by the concept of narrative encounter as a site of learning, with inductive, meta-analysis undertaken across our individual reflective narratives. Findings: The narratives reveal three emergent themes--shared purpose, shared responsibility -- through focus, routinised dialogue and concreteness;collective and individual risk-taking -- through negotiated decision-making;and trust in self and in peers -- through reciprocity, caring, duality and building on stable practices. Research limitations/implications: The data from which this paper is developed and its related central thesis of collegial capital are limited and partial. However, when agility within higher education partnerships is at a premium, this paper is a useful touchstone for further reflection. Originality/value: The paper seeks to further the concept of collegiality and collegial capital, a dialogical affordance which enabled the partnership to build on previous collaborative successes.

Exploring Employee Well-Being during the COVID-19 Remote Work: Evidence from South Africa

Purpose: The COVID-19 pandemic has rapidly accelerated a shift to remote working for previously office-based employees in South Africa, impacting employee outcomes such as well-being. The remote work trend is expected to continue even post the pandemic, necessitating for organizational understanding of the factors impacting employee well-being. Using the Job Demands-Resources model as the theoretical framework, this study aims to understand the role of job demands and resources as predictors of employee well-being in the pandemic context. Design/methodology/approach: A self-administered online survey questionnaire was used to gather quantitative data about remote workers' (n = 204) perceptions of specifically identified demands, resources and employee well-being. Descriptive statistics, Pearson's correlation and moderated hierarchical regression were used to analyse the data. Findings: This study found that job demands in the form of work-home conflict were associated with reduced employee well-being. Resources, namely, job autonomy, effective communication and social support were associated with increased employee well-being. Job autonomy was positively correlated to remote work frequency, and gender had a significant positive association to work-home conflict. Social support was found to moderate the relationship between work-home conflict and employee well-being. Findings suggest that organizations looking to enhance the well-being of their remote workforce should implement policies and practices that reduce the demands and increase the resources of their employees. The significant association of gender to work-home conflict suggests that greater interventions are required particularly for women. This study advances knowledge on the role of demands and resources as predictors of employee well-being of remote workforces during COVID-19 and beyond. Originality/value: This paper provides insight on employee well-being during COVID-19 remote work. Further, the findings suggest that organizations looking to enhance the well-being of their remote workforce should implement policies and practices that reduce the demands and increase the resources of their employees. The significant association of gender to work-home conflict suggests that greater interventions are required particularly for women. To the best of the authors' knowledge, this is the first study carried out to explore the employee well-being during COVID-19 pandemic and will be beneficial to stakeholders for understanding the factors impacting employee well-being.

Engineering in a Crisis: Observing Students' Perceptions of Macroethical Responsibilities during Pandemics and Natural Disasters

When the ethical responsibilities of engineers are discussed in classrooms, the focus is usually on microethics, which concentrates on individual decision-making, rather than macroethics, that addresses broad societal concerns. Pandemics (e.g., COVID-19) and natural disasters (e.g., hurricanes, derechos) have presented unique opportunities to observe engineering macroethical responsibilities, because unjust social, economic, and environmental systems have been brought to the forefront amidst the responses (e.g., inequitable transportation access). In this paper, we consider pandemics and natural disasters through the lens of engineering macroethics, aiming to understand students' perceptions about the macroethical responsibilities of engineers. In the fall of 2020, we deployed a survey to undergraduate engineering students at two universities (n=424). Students were asked to discuss what they perceived to be the role of engineering professionals in response to the global COVID-19 pandemic and natural disasters. We used a qualitative content analysis to explore the macroethical responsibilities mentioned in students' responses. Many of these responses include considerations of infrastructure resilience, resource distribution, and community equity. Logit models were used to identify which sociodemographic factors were associated with responses that included macroethical responsibilities, revealing engineering major (specifically, civil engineering), employment status, gender identity, and family size, among others as significant factors. The implications from this study include recommendations on curricular content, and identifying which student sociodemographic groups would especially benefit from macroethical content in coursework. © 2023 American Society of Civil Engineers.

Investigating the impact of COVID-19 on sustainable food supply chains

PurposeThe ongoing pandemic has gravely affected different facets of society and economic trades worldwide. During the outbreak, most manufacturing and service sectors were closed across the globe except for essential commodities such as food and medicines. Consequently, recent literature has focused on studying supply chain resilience and sustainability in different pandemic contexts. This study aims to add to the existing literature by exploring the economic, environmental and societal aspects affecting the food supply chain and assessing the impact of COVID-19 on food sustainability.Design/methodology/approachA survey method has been adopted with a questionnaire instrument investigating the role of technology, government policies, geopolitics and intermediaries on sustainable organisational management. A five-point Likert scale (i.e. 1 = strongly disagree;5 = strongly agree) is used to evaluate the responses. The findings are based on 131 responses from entry-level workers and senior executives of different food supply chains across Asia and Europe. The data has been analysed to derive insights into the impacts of this pandemic.FindingsThe survey concludes with the significant impact of COVID-19 on the three pillars of sustainability, i.e. economic, social and environmental dimensions. The empirical analysis shows digitalisation and its applications help mitigate the negative effect of COVID-19 on sustainability. In addition, the supportive government policies and intermediatory interventions were helpful in improving sustainability at each level.Research limitations/implicationsThe findings have implications for businesses and policymakers. Companies can learn from the advantages of digitalisation to counter the challenges imposed by the pandemic or similar situations in the future in maintaining the sustainability of their supply chains. Managers can also learn the importance of effective organisational management in driving sustainability. Finally, policymakers can devise policies to support businesses in adopting sustainable practices in their supply chains.Originality/valueThis study adds to the limited literature exploring the impact of COVID-19 on food supply chain sustainability through the triple bottom line lens. To the best of the authors' knowledge, this is also one of the first empirical studies to examine the effect of technology, government and organisational management practices on the sustainability of food supply chains.

Sustainable Cruise Tourism: Systematic Literature Review and Future Research Areas

The cruise shipping industry has existed for centuries. However, sustainability is a relatively new trend that could make a big difference and someday impact the industry. A growing body of research on sustainable cruise tourism includes studying changes among industry stakeholders, internal and external processes, and more. However, until now, there have been no comprehensive and systematic reviews of the academic literature on this topic and proposals for future research areas. The sample for our research consists of 56 articles structured into the following themes and subthemes: (1) corporate social responsibility (public interaction and emissions management);(2) territory management (collaboration with stakeholders and infrastructure development);(3) training in sustainable behavior (passengers, ship personnel, and other stakeholders). These themes fully explore the various use cases for sustainable cruises, forming a conceptual framework for understanding trends for the industry's sustainable development. We direct the attention of other researchers to the following areas for further research: GHG emissions of cruising;biodiversity impacts;quantitative understanding of the target audience and their participation in sustainability financing;in-depth understanding of the reasons for cooperation between stakeholders;identifying the true motivation for participation in sustainable development;the long-term trends;and how the shipping industry is adapting to the effects of the COVID-19 pandemic.