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Journal articles on the topic 'Disclosure institutionalism'

Author: Grafiati

Published: 11 March 2023

Last updated: 31 July 2025

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1

Álvarez-Etxeberria, Igor, Miguel Marco-Fondevila, and Constancio Zamora-Ramírez. "Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation." Sustainability 15, no. 11 (2023): 8493. http://dx.doi.org/10.3390/su15118493.

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The purpose of this paper is to study the mimetic isomorphism process among firms in a context of expectations of further non-financial disclosure regulation. From the new institutionalism theory approach, we study the effect that the 2014/95/EU Directive transposition into the Spanish law had on 120 companies over an eight-year period and the isomorphism determined by their activity and leadership in reporting before (expectations period) and after the law enactment. Before the law, a trend to increase disclosure was observed, especially among environmentally sensible sectors and low-level re

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Yamshchikova, Tat'yana N., and Tat'yana A. Zhuravleva. "Institutionalism and Modern Socio-Economic Trends of Social Development." Economics of Contemporary Russia, no. 3 (October 12, 2020): 7–18. http://dx.doi.org/10.33293/1609-1442-2020-3(90)-7-18.

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The life cycle is inherent in any system and its individual elements. The period from the formation of a particular socio-economic system to its death (change) is its life cycle. There is an acute need for understanding new phenomena and development challenges, assessing possible threats and risks that may accompany the transformation of socio-economic relations in transitional periods. The purpose of the article is to describe the trends in socio-economic reality that have manifested in recent decades, which allow outlining the expected features of the decades to come. The consistent disclosu

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Oliveira, Marcelle Colares, João Ésio Ponte Junior, and Oderlene Veira Oliveira. "CORPORATE SOCIAL REPORTING PRACTICES OF FRENCH AND BRAZILIAN COMPANIES: A COMPARISON BASED ON INSTITUTIONAL THEORY." Revista de Contabilidade e Organizações 7, no. 18 (2013): 60. http://dx.doi.org/10.11606/rco.v7i18.55427.

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<p>The objective of this study is to determine whether or not social information disclosure practices of the top 15 Brazilian and top 15 French companies listed in the Forbes global ranking differ due to company size, country of origin, using the 16 indicators of the United Nations publication ‛Guidance on Corporate Responsibility Indicators in Annual Reports’ as benchmark. The empirical evidence is further analyzed using Institutional Theory as support. The study is based on a literature review and documents issued by the companies in the selected sample. The methodology is exploratory,

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Slacik, Johannes, and Dorothea Greiling. "Coverage of G4-indicators in GRI-sustainability reports by electric utilities." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (2020): 359–78. http://dx.doi.org/10.1108/jpbafm-06-2019-0100.

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PurposeElectric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.Design/methodology/approachA twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC gl

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Bello, Mohammed Sabo, Ridzwana Mohd Said, and Syeda Saba Nazir Gardazi. "Firm Level Attributes of Sustainability Disclosure Compliance: Moderating Role of Institutional Quality." Asian Journal of Economics, Business and Accounting 24, no. 7 (2024): 275–90. http://dx.doi.org/10.9734/ajeba/2024/v24i71409.

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Corporate Sustainability Disclosure Compliance (CSDC) has become increasingly important globally as stakeholders demand greater transparency and accountability from companies regarding their environmental, social and governance (ESG) practices. However, the extent to which companies comply with sustainability disclosure requirements can vary depending on the quality of the institutional environment in which they operate. In Nigeria, a country with a diverse economic landscape and varying levels of institutional quality, understanding how institutional factors influence firms' compliance with s

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Khan, Tehmina. "The initiation of environmental auditing in the United States." Managerial Auditing Journal 32, no. 8 (2017): 810–26. http://dx.doi.org/10.1108/maj-06-2016-1393.

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Purpose The main purpose in this article is to highlight civil society activism that resulted in the inception of environmental auditing in the United States in the 1970s. The General Motors (GM) campaign which is discussed in this article led towards major institutional changes for the implementation of corporate social responsibility (environmental) reporting originally referred to as social (environmental) auditing. The Securities and Exchange Commission’s (SEC) role and actions are analysed in detail in order to highlight the direction of this Federal Agency in relation to the implementati

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Andrades, Javier, Manuel Larrán, María José Muriel, Maria Yolanda Calzado, and María Paula Lechuga Sancho. "Online sustainability disclosure by Spanish hospitals: an institutionalist approach." International Journal of Public Sector Management 34, no. 5 (2021): 529–45. http://dx.doi.org/10.1108/ijpsm-09-2020-0259.

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PurposeThis paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others.Design/methodology/approachTo achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality.FindingsThe results reveal that Spanish hospitals seem t

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Dudukalov, Egor V., Elena Yu Zolochevskaya, Marina Yu Sorokina, and Lyaylya S. Mangusheva. "STRUCTURING THE ECONOMIC SPACE FOR SMALL BUSINESS IN THE AGRO-INDUSTRIAL COMPLEX." Siberian Journal of Life Sciences and Agriculture 14, no. 2 (2022): 176–215. http://dx.doi.org/10.12731/2658-6649-2022-14-2-176-215.

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Objective. The article is devoted to the disclosure of theoretical issues, the development of guidelines for the structuring of the economic space of small businesses in the agro-industrial complex. Materials and methods. Based on the systemic, integrated and cluster approaches, theories of spatial distribution of production, institutionalism and state regulation, the systemic prerequisites for the need to structure the economic space are identified, taking into account the number of economic entities of small forms of agricultural production and its natural resource potential, the statu

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Faisal, Faisal, Hasna Azizah Fithriani, and Tarmizi Achmad. "CARBON DISCLOSURE PRACTICES OF AEROSPACE AND AIRLINES COMPANIES: SUBSTANTIVE OR SYMBOLIC LEGITIMATION." International Journal of Service Management and Sustainability 1, no. 1 (2019): 37. http://dx.doi.org/10.24191/ijsms.v1i1.6027.

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This study investigates whether firms increase their carbon disclosure to gain the attention of stakeholder and whether the pattern of disclosure is symbolic or substantive. Content analysis of the annual and sustainability reports of forty-two aerospace, air courier and airlines companies listed on Forbes 2000 was conducted to measure and compare disclosure practices in 2011 and 2013. The descriptive statistics and Wilcoxon signed-rank test were carried out to answer the research questions. We found that firms do increase their carbon disclosure in sustainability reports only. In spite of the

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Vasyl, MUKOVIZ. "TRANSACTION COSTS OF A BUSINESS ENTITY: ACCOUNTING AND ANALYTICAL SUPPORT." Herald of Kyiv National University of Trade and Economics 137, no. 3 (2021): 133–46. http://dx.doi.org/10.31617/visnik.knute.2021(137)10.

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Background. Each entity in the course of business has transaction costs (TC) that directly or indirectly affect financial and economic position of an entity. The volume of TC is constantly growing, so we should take them into account in making management decisions, to ensure their monitoring, separate accounting and to record in the books of the entity. Analysis of recent research and publications has shown that there is a large number of scientific achievements of foreign and domestic scientists, but significant number of issues connected with the importance of reflecting information on tran

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Ahmed Haji, Abdifatah, and Mutalib Anifowose. "Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa." Journal of Intellectual Capital 18, no. 2 (2017): 373–99. http://dx.doi.org/10.1108/jic-01-2016-0020.

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Purpose The purpose of this paper is to explore the implications of IR reforms in South Africa on corporate disclosure practices of South African companies. In particular, the authors explore initial trends in corporate disclosures following the adoption of IR practice. Design/methodology/approach Drawing from Suchman’s (1995) framework of strategic and institutional legitimacy, the authors use content analysis to examine corporate disclosure practices. The authors conduct industry-specific analyses based on various industries to explore corporate disclosures practices across and within variou

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Hinarno, Elia, and Maria Stefani Osesoga. "Pengaruh Kualitas Auditor, Kondisi Keuangan, Kepemilikan Perusahaan, Disclosure, Pertumbuhan Perusahaanm dan Debt Default terhadap Penerimaan Opini Audit Going Concern." Jurnal ULTIMA Accounting 8, no. 2 (2016): 89–110. http://dx.doi.org/10.31937/akuntansi.v8i2.583.

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The objective of this study was to obtain empirical evidence about the effect of auditor’s quality, financial condition, company’s ownership, disclosure, company’s growth, and debt default on the acceptance of going concern audit opinion. The object of this study is the manufacture companies listed in Indonesia Stock Exchange in 2011 -2014. Samples of this research were taken by using purposive sampling as many as 8 manufactures company. Criteria taken among companies that publish annual report with financial statements audited by an external auditor in the year 2011 – 2014, financial statemen

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Farooq, Muhammad Bilal, and Charl de Villiers. "Understanding how managers institutionalise sustainability reporting." Accounting, Auditing & Accountability Journal 32, no. 5 (2019): 1240–69. http://dx.doi.org/10.1108/aaaj-06-2017-2958.

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Purpose The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. Design/methodology/approach In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective. Findings SRMs’ institutional work can be categorised into four phases with each phase representing a different approach to sustainability reporting. Organisations transition from phase one to four as they achieve a higher level of maturity and a deeper embedding and routinisation

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Yukhymenko, P. "The ukrainian economic school of the end of the 19th beginning of the XX century: formation and development." Ekonomìka ta upravlìnnâ APK, no. 2 (193) (November 24, 2024): 31–51. https://doi.org/10.33245/2310-9262-2024-193-2-31-51.

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The article develops the positions and ideas of authors on the formation of the national architectural science of economic science and politics. On the basis of the analysis of Ukrainian economic literature 19- 20 years of the twentieth century. grounded the provisions on the emergence and institutionalization of the Ukrainian economic school as a scientific problem, methods of its solution, organization and sustainable reproduction of the corresponding co-authorship of scientists-representatives of the school. The main reasons and factors of growth of scientific interest in these issues in mo

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Rumbul, Rebecca. "Developing transparency through digital means? Examining institutional responses to civic technology in Latin America." JeDEM - eJournal of eDemocracy and Open Government 8, no. 3 (2016): 12–31. http://dx.doi.org/10.29379/jedem.v8i3.439.

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A number of NGOs across the world currently develop digital tools to increase citizen interaction with official information. The successful operation of such tools depends on the expertise and efficiency of the NGO, and the willingness of institutions to disclose suitable information and data. It is this institutional interaction with civic technology that this study examines. The research explores empirical interview data gathered from government officials, public servants, campaigners and NGO's involved in the development and implementation of civic technologies in Chile, Argentina and Mexic

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Wahyuningrum, Indah Fajarini Sri, Niswah Baroroh, Heri Yanto, Retnoningrum Hidayah, Annisa Sila Puspita, and Laela Dwi Elviana. "Corporate Governance: Driving Climate Change Disclosure and Advancing SDGs." Journal of Risk and Financial Management 18, no. 5 (2025): 234. https://doi.org/10.3390/jrfm18050234.

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Climate change presents a critical challenge to achieving the 2030 Sustainable Development Goals (SDGs), particularly SDG 13 on Climate Action. This study examined the effect of corporate governance on carbon emission disclosure and carbon performance among 150 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2016 to 2022. Drawing on stakeholder, legitimacy, agency, and resource dependence theories, the study utilized panel data comprising 468 firm-year observations and employed ordinary least squares (OLS) regression to assess both direct and moderating effects. The findi

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Elom, Joseph, Gilbert Ogechukwu Nworie, John Ugwu, Justin Nwogo, and Anamelechi Nwele. "Carbon Management Disclosure and Firm Value in the Nigerian Energy Market." Journal of Current Social Issues Studies 2, no. 7 (2025): 8–23. https://doi.org/10.71113/jcsis.v2i7.333.

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The absence of robust carbon disclosure mechanisms undermines investor trust, increases information asymmetry, and weakens market efficiency. Nigerian energy firms may inadvertently appear less competitive or unattractive to international investors who prioritize sustainable environmental performance. Hence, the study investigated the extent to which carbon management disclosure influences firm value in the Nigerian energy sector. Ex-post facto research design was adopted in the study. All the nine listed energy firms in Nigeria made up the population of the study. Purposive sampling was used

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Kateryna, Kraus, Kraus Nataliia, and Shtepa Olena. "Synergetic effects of network interconnections in the conditions of virtual reality." Journal of Entrepreneurship, Management and Innovation 17, no. 3 (2021): 149–88. http://dx.doi.org/10.7341/20211735.

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PURPOSE: The disclosure of the content of the synergetic effect, as a result of network interactions of development institutions in a new economic virtual reality, and the presentation of the general characteristics of their relationships through knowledge of the functioning of clusters, which in the XXI century occurs during the digitalization of the economy, resulting in digital products/services and various platforms. METHODOLOGY: On the basis of dialectical, systemic and matrix methods and using the institutional-network approach, the characteristic features of network interactions of clus

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Ackers, B. "Ethical considerations of corporate social responsibility - A South African perspective." South African Journal of Business Management 46, no. 1 (2015): 11–21. http://dx.doi.org/10.4102/sajbm.v46i1.79.

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Today, companies are under increasing pressure to implement corporate social responsibility [CSR] programmes that account for the economic, social and environmental impacts of their operations. In addition to companies voluntarilywanting to be seen as responsible corporate citizens, the requirement for CSR reporting is being institutionalised by the King Code of Governance [King III] in South Africa. The application of King III is mandatory for all companies listedon the Johannesburg Stock Exchange [JSE], albeit on an 'apply or explain' basis. King III requires companies to not only disclose t

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VORONOVA, Ekaterina Yu, and Аnna А. VEKSHINA. "A model of accounting and analytical support of cost optimization in the context of new institutionalism." International Accounting 25, no. 12 (2022): 1360–81. http://dx.doi.org/10.24891/ia.25.12.1360.

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Subject. This article deals with the theoretical and methodological features of the formation of accounting and analytical support for transformation and transaction cost optimization. Objectives. The article aims to indicate the need to classify costs according to their belonging to transactions and disclose the theoretical and methodological features in the context of accounting and analytical cost optimization support. Methods. For the study, we used general scientific methods (analysis, comparison and interpretation) and statistical methods in economics. The results of the study are shown

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O'Neill, Sharron, Geoff McDonald, and Craig Michael Deegan. "Lost in translation." Accounting, Auditing & Accountability Journal 28, no. 2 (2015): 180–209. http://dx.doi.org/10.1108/aaaj-03-2014-1625.

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Purpose – The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for organising subsets of a set of accounting data may lead to different conclusions about (the same) reality. Design/methodology/approach – The empirical analysis focuses on the procedures by which organisations translate work-related injury outcomes to accounting numbers. First, existing procedures are problematise

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Tūtlys, Vidmantas, Ilze Buligina, Juris Dzelme, et al. "VET ecosystems and labour market integration of at-risk youth in the Baltic countries: implications of Baltic neoliberalism." Education + Training 64, no. 2 (2022): 190–213. http://dx.doi.org/10.1108/et-09-2021-0349.

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PurposeThe paper seeks to disclose the features and implications of the neoliberal VET and employment policy agendas for the social and institutional VET ecosystems and the integration of at-risk youth in the labour market in the Baltic countries.Design/methodology/approachThe research is based on the comparative policy analysis approach with reference to the theories of social and skill formation ecosystems and the historical institutionalism perspective.FindingsThe research has revealed three interconnected and alternately/simultaneously applied development pathways in the skill formation an

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Dorasamy, N. "Institutionalising a Whistle blowing Culture within Higher Education Institutions: Policy and Procedure Underpinning Good Governance at the Durban University of Technology." Journal of Economics and Behavioral Studies 4, no. 9 (2012): 505–14. http://dx.doi.org/10.22610/jebs.v4i9.352.

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The article proposes to explore the importance of policy and procedure as an impetus for establishing a whistle blowing culture. It can be suggested that the institutionalization of a whistle blowing culture through established and practiced policies and procedures can lead to lower levels of perceived retaliation, which is frequently a deterrent in blowing the whistle. The quantitative research method was employed to determine the extent to which higher education institutions implement policies and procedures to institutionalize whistle blowing as an imperative for an ethical organizational c

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Mohd Shazwan Mohd Ariffin, Siti Seri Delima Abdul Malak, and Wan Nordin Wan-Hussin. "SHAREHOLDER ACTIVISM AND PUBLICATION OF ANNUAL GENERAL MEETING MINUTES ONLINE: EVIDENCE FROM MALAYSIAN LISTED COMPANIES." International Journal of Business and Society 24, no. 1 (2023): 488–505. http://dx.doi.org/10.33736/ijbs.5630.2023.

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This study primarily examined the role of Minority Shareholder Watch Group (MSWG), regarded as an advocate for shareholder activism in Malaysia, in encouraging management to take actions in shareholders’ interests by making minutes of annual general meeting (AGM) available electronically. Shareholder activism was assessed through companies monitored by the MSWG and through shareholder participation based on percentage of issued shares that voted at the AGM. The paper utilised secondary and proprietary data. Based on a sample of 261 firms that conducted their AGM in 2017, we found that 43% firm

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Tříska, Dušan. "Towards Contributions of Legal Scholarship and Economics to the Theory of Institutions." New Perspectives on Political Economy 19, no. 1-2 (2023): 56–70. http://dx.doi.org/10.62374/t1wxza58.

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Elsewhere, the author dealt with know-how transfers to and from legal scholarship and economics. In the present article, he seeks to confront the two disciplines with a theory of institutions. Given that the key word institution is by and large associated with that of a social rule, his objective is to disclose it within the usual parlance of the Lawyer and the Economist. Expectedly, the Lawyer’s concept of a legal norm is directly interpreted as nothing more or less than a specific type of social rule. By far less obvious is then the author’s search for social rules inside the toolkit of econ

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Li. "Valuing Acute Health Risks of Air Pollution in the Jinchuan Mining Area, China: A Choice Experiment with Perceived Exposure and Hazardousness as Co-Determinants." International Journal of Environmental Research and Public Health 16, no. 22 (2019): 4563. http://dx.doi.org/10.3390/ijerph16224563.

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This paper analyzes the choice of illness-cure combinations to estimate people’s willingness to pay (WTP) for the reduction of acute health risks correlated with air pollution caused by mining and smelting in the Jinchuan mining area, China. To improve explaining the power of choice experiment (CE), a random parameter logit model (RPL) was employed and extended by considering rank ordered choice sets and non-linear effects of health risk perception on choice behaviors. The results of this study indicated that the ordered RPL approach produced better results than the unordered alternative after

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Chiorean, Elena. "Postsocialism or when ‘Having’ is another Way of ‘Being’. The Reconfiguring of Identity through Land Restitution and the Narratives of the Past." Studia Universitatis Babes-Bolyai Sociologia 6, no. 2 (2015): 39–56. http://dx.doi.org/10.1515/subbs-2015-0009.

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Abstract In this paper I examine the consequences of the 1989 political overturn in Romania on the selfhood. To this purpose, I initiate a twofold analysis: the official discourse of both socio-political systems, socialism and liberalism, and the individual’s quotidian discourse. The first one will enable a comparative view, over the ’bottom-up’ constructed realities, and the second will account for the degree of pervasiveness and naturalization of ideological views and, in this way, of a “top-down” identity construction and its configurations. One of the most apprehensible provisions through

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Chandra, Dakshina, and Navajyoti Samanta. "Between Compliance and Commitment." Amicus Curiae 6, no. 3 (2025): 743–72. https://doi.org/10.14296/ac.v6i3.5795.

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India presents a distinctive model in environmental, social, and governance (ESG) policymaking, characterized by a blend of mandatory corporate social responsibility (CSR) spending and structured ESG reporting obligations. Rooted in a history of state-led economic planning and stakeholder-oriented governance, India’s ESG framework reflects a complex evolution from voluntary guidelines to enforceable mandates. Through mechanisms such as the Companies Act 2013 and the Securities and Exchange Board of India Business Responsibility and Sustainability Reporting (BRSR) framework, India aims to insti

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Howe, Steven. "For a Justice-to-Come: Milo Rau’s Utopian Realism." Seminar: A Journal of Germanic Studies 60, no. 2 (2024): 108–22. http://dx.doi.org/10.3138/seminar.60.2.2.

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One of the most prolific political theatre makers in Europe today, Milo Rau is known for his commitment to a realist art of possibility—a “Möglichkeitsrealismus,” as he defines it, devoted to opening space for envisioning possible alternatives to the status quo. Drawing on Ernst Bloch’s writings on utopia, this article argues for an understanding of Rau’s artistic practice as a kind of “concrete utopianism” that materially engages the world so as to imagine—and enact—new possibilities for improvement and transformation. Via a reading of Rau’s Kongo Tribunal (2015), an attempt is made to show h

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Abeydeera, Sashika, Helen Tregidga, and Kate Kearins. "Sustainability reporting – more global than local?" Meditari Accountancy Research 24, no. 4 (2016): 478–504. http://dx.doi.org/10.1108/medar-09-2015-0063.

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Purpose In recognition of the potential for Buddhism to advance sustainability, this paper aims to investigate whether Buddhism appears to be informing the sustainability practices of corporations within a particular national context. Corporate sustainability reports are used as a site of analysis. Design/methodology/approach Sixteen corporate sustainability reports from a set of sustainability award-winning corporations in Sri Lanka, a country with a strong Buddhist presence, are analysed. Evidence of Buddhist principles and values related to sustainability is sought to ascertain the extent t

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Sewell, Alyasah Ali. "Political Economies of Acute Childhood Illnesses: Measuring Structural Racism as Mesolevel Mortgage Market Risks." Ethnicity & Disease 31, Suppl (2021): 319–32. http://dx.doi.org/10.18865/ed.31.s1.319.

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Objectives: Health studies of structural racism/discrimination have been animated through the deployment of neighborhood effects frameworks that engage institutionalist concerns about sociopolitical resources and mobility structures. This study highlights the acute illness risks of place-based inequalities and neighborhood-varying race-based inequalities by focusing on access to and the regulation of mortgage markets.Design: By merging neighborhood data on lending processes from the Home Mortgage Disclosure Act with individual health from the Project on Human Development in Chicago Neighborh

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Békefi, A. Z., J. Kárpáti, and J. Futó. "The impact of early and late childcare experience on cognitive functions." European Psychiatry 65, S1 (2022): S614. http://dx.doi.org/10.1192/j.eurpsy.2022.1573.

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Introduction Previous studies have found long lasting cognitive delays among children with early childcare experience, especially institutionalised experience. However, little is known about institutions’ effect in late childhood. Objectives Our goal is to identify the characteristics of cognitive functions in connection to attachment related anxiety among adopted children and children living in institutional care. Methods The participants’ (N=68, Mage=14.20, 29 boys and 39 girls) cognitive functions were measured with the following tests: Rey15 Memory Task, Knock And Tap Task, Simon Says Test

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Joshi, Krishna. "Ethical Digital Marketing in Practice: Consumer Trust, Privacy, and Responsible AI." International Journal of Business and Management Invention 14, no. 4 (2025): 80–87. https://doi.org/10.35629/8028-14048087.

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As digital commerce evolves, consumers have become more conscious and connected, demanding greater accountability from brands at every digital touchpoint. This paper explores the challenges and best practices of ethical digital marketing, offering actionable insights for marketing, branding, and digital media professionals. Through a synthesis of academic and industry literature, complemented by case studies, it illustrates how ethical principles can be translated into effective digital strategies. The study defines ethical digital marketing as the integration of transparency, honesty, data in

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Gesso, Carla Del. "Gender Budgeting Implementation in Italian Regional Governments: Institutional Behavior for Gender Equality and Women’s Empowerment." International Business Research 12, no. 12 (2019): 110. http://dx.doi.org/10.5539/ibr.v12n12p110.

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Gender budgeting has great potential to promote the United Nations 2030 Agenda concerning gender equality and women&rsquo;s empowerment. This article shares some reflections on the need to implement and institutionalize gender budgeting at the regional level, both by embedding gender issues into the overall regional government budgetary process and by promoting gender equality disclosures. An empirical insight into the institutional behavior of Italian regional governments is provided. The study seeks to understand how the gender perspective is integrated into the governmental strategy tha

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Borghi, Raquel, and Cássia Alesssandra Domiciano. "Programa Acelera Brasil na rede estadual de Goiás: implicações para o Direito Humano à Educação (DHE)." Educação e Filosofia 37, no. 79 (2023): 201–34. http://dx.doi.org/10.14393/revedfil.v37n79a2023-65860.

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Resumo: Este artigo resulta de pesquisa que mapeou programas e atores privados que incidiam em redes públicas de educação dos 26 estados e Distrito Federal entre 2005 e 2018. Além do mapeamento, a pesquisa analisa programas educacionais operados por atores privados em cada uma das três dimensões da política - oferta educativa, currículo e gestão - conforme ADRIÃO (2018). Neste trabalho, analisa-se o Programa Acelera Brasil, criado pelo Instituto Ayrton Senna e selecionado por sua capilaridade, institucionalidade e longevidade na dimensão da privatização do currículo no estado de Goiás. Conside

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Chen, Hua. "COMPARATIVE ANALYSIS OF DIFFERENT ENVIRONMENTAL INFORMATION DISCLOSURE INSTITUTIONALISM." PONTE International Scientific Researchs Journal 73, no. 5 (2017). http://dx.doi.org/10.21506/j.ponte.2017.5.26.

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Porras-Gomez, Hernando, Fernando Santa-Guzman, and Luis Antonio Orozco. "Reputational risk disclosure in the firms of Pacific Alliance." Academia Revista Latinoamericana de Administración, April 29, 2022. http://dx.doi.org/10.1108/arla-07-2021-0154.

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PurposeThe purpose of this study is to determine the predominant features of the corporations in four Latin American that are countries associated with the disclosure of reputational risk in the frame of explanations proposed by the organizational institutionalism theory about the isomorphism due to environmental pressures like the organisation for economic cooperation and development (OECD) membership and the belonging of Pacific Alliance (PA).Design/methodology/approachUsing an exploratory structural equation model (SEM) with 26 variables from the Global Reporting Initiative (GRI) of a sampl

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Rudyanto, Astrid. "Does tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigate aggressive tax avoidance? Evidence from a developing country." Journal of Global Responsibility, January 5, 2024. http://dx.doi.org/10.1108/jgr-05-2023-0077.

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Purpose This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance. Design/methodology/approach This study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018. Findings The findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing

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Tariq, Mohammad, and Rana Parveen. "Transparency, Pricing and Accountability in Private Healthcare: The Role of Public Interest Litigation in Consumer Protection." International Journal For Multidisciplinary Research 7, no. 3 (2025). https://doi.org/10.36948/ijfmr.2025.v07i03.48134.

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The privatization in India’s healthcare sector has led to exponential growth in private hospitals and diagnostic services, but it has also raised serious concerns regarding pricing, transparency, and accountability. This article explores how Public Interest Litigation (PIL) have been instrumental in bringing issues such as overcharging, non-disclosure of treatment costs, unethical billing, and profiteering into judicial scrutiny. By analyzing key constitutional and statutory provisions, landmark judgments, and empirical data, the study critically examines the effectiveness of PILs in ensuring

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kevin, clark. "Evaluating Non-Financial Reporting in Emerging Economies An Empirical Study in the MENA Region." August 11, 2023. https://doi.org/10.5281/zenodo.8239663.

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The introduction of the GRI, which is currently among the most well-known and frequently utilised frameworks for The Business League accounting on a global scale, is one of the significant turning points in the growth of NFR. The GRI seeks to create a common language and increase report quality by establishing fundamental disclosure standards and specific ESG performance metrics. GRI encourages improving NFR to a standard comparable to financial reporting in precision, comparability, accountability and general acceptability (La Torre et al., 2020). Although there is no denying that GRI has hel

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Putri, I. Gusti Ayu Made Asri Dwija, Kartika Sari, Henny Triyana Hasibuan, et al. "Institutional dynamics and environmental disclosures: insights from Indonesia’s energy sector." Pacific Accounting Review, April 24, 2025. https://doi.org/10.1108/par-11-2024-0309.

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Purpose This study aims to examine how institutional pressures (coercive, mimetic and normative) shape environmental disclosures in Indonesia’s energy sector, focusing on the balance between symbolic and substantive practices. Design/methodology/approach Guided by institutional theory, this study uses thematic analysis of interviews with 22 sustainability reporting managers from energy companies listed on the Indonesia Stock Exchange. Findings Coercive pressures, particularly through the Financial Services Authority Regulation (Peraturan Otoritas Jasa Keuangan) No. 51/2017, have institutionali

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Zhou, Ronghui. "How UK universities approach sustainability: A timely review." Journal of Adult and Continuing Education, March 22, 2024. http://dx.doi.org/10.1177/14779714241240985.

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This article aims to explore the definitions and approaches of sustainable development (SD) in UK higher education institutions (UKHEI). Specifically, the article investigates how SD and education for sustainable development (ESD) are defined and enacted from the official websites of the 24 Russell Group Universities. The findings reveal that some of these universities disclosed their institutionalised sustainability conceptualisation with specific targets; more than half of these universities did not disclose their institutional definitions. Despite this inconsistency, all of the universities

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Abdul Aziz, Azlina, and Fathilatul Zakimi Abdul Hamid. "INSTITUTIONALISATION OF SUSTAINABILITY INITIATIVES:." I-iECONS e-proceedings, August 14, 2023, 150–62. http://dx.doi.org/10.33102/iiecons.v10i1.133.

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This study provides in-depth explanation on institutionalisation of sustainability initiatives. This study applies a qualitative research method, i.e. case study, to address the specific research objective. The findings revealed that a structured and strategic process of sustainability initiatives institutionalisation starting from a clear vision and mission is reflecting the commitment for accountability and legitimacy. The processes involve participation and engagement, self-regulation and assurance, performance assessments and evaluations, and reporting and disclosure statements. Two essent

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Guan, Jieqi, Carlos Noronha, Sandy Hou In Sio, and Ching-Chi (Cindia) Lam. "Regretful or pressured? CSR reactions and disclosures of casinos in the aftermath of a natural disaster." Social Responsibility Journal, June 14, 2022. http://dx.doi.org/10.1108/srj-11-2021-0479.

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Purpose Typhoon Hato attacked Macau in August 2017 and had caused fatalities and extensive damages. This study aims to analyze the reactions of the city’s six casinos after the natural disaster from the perspective of corporate social responsibility (CSR), with particular emphasis on finding out which stakeholders had they directed their support mostly. Design/methodology/approach Qualitative content analyses of press releases, social media, company reports and websites of the casinos in relation to the disaster and their CSR activities were conducted and examined in depth. Furthermore, triang

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Zarei, Ehsan, Amir Ghaffari, Ali Nikoobar, Shayan Bastami, and Hasan Hamdghaddari. "Interaction between physicians and the pharmaceutical industry: A scoping review for developing a policy brief." Frontiers in Public Health 10 (January 12, 2023). http://dx.doi.org/10.3389/fpubh.2022.1072708.

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BackgroundPayments to physicians by the pharmaceutical industry are common, but recent evidence shows that these payments influence physician prescribing behavior in the form of increased prescription of brand-name drugs, expensive and low-cost drugs, increased prescription of payer company drugs, etc. Considering that these payments increase drug costs for patients and health systems, there is a public interest in controlling them. Therefore, this study aimed to identify and propose policy options for managing physician-pharmaceutical industry interactions in the context of Iran's health syst

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Jain, Ritu, Chen Seong Wong, and Rayner Kay Jin Tan. "Fear really comes from the unknowns: exploring the impact of HIV stigma and discrimination on quality of life for people living with HIV in Singapore through the minority stress model." Sexual Health 21, no. 5 (2024). http://dx.doi.org/10.1071/sh23204.

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Background Structural stigma and institutionalised discrimination towards people living with HIV remain pervasive in many settings. However, qualitative explorations of experiences of stigma, health and social service engagement, and quality of life among people living with HIV in Singapore remain under-researched. Methods Semi-structured interviews were conducted with 73 participants in Singapore. These included 56 people living with HIV (30 men who have sex with men, 23 heterosexual men, and 3 women) and 17 stakeholders including healthcare professionals and other allied workers. Interviews

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Bohn, Luciano, Clea Beatriz Macagnan, and Clóvis Antônio Kronbauer. "Navigating legitimacy: diverse stakeholder perspectives on the IFRS Foundation’s establishment of the ISSB." Meditari Accountancy Research, October 15, 2024. http://dx.doi.org/10.1108/medar-11-2023-2235.

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Purpose In 2020, the IFRS Foundation’s public consultation on Sustainability Reporting provided an opportunity for stakeholders to share their opinions on the Foundation’s proposals. This paper aims to analyze the comment letters that would legitimize the IFRS Foundation to institutionalize the International Sustainability Standards Board (ISSB). Design/methodology/approach This study used Python to develop a model for analyzing all 577 submissions that the IFRS Foundation received, using a combination of quantitative and qualitative content analysis methods. Findings Support for the creation

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Fedotov, Dmitriy. "What has been done and what has not – the government of Canada’s economic policy response to the coronavirus pandemic." International Journal of Organizational Analysis, March 23, 2022. http://dx.doi.org/10.1108/ijoa-10-2021-2981.

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Purpose This paper aims to examine Canadian government measures to support country’s economic recovery and sustainable development. The goal is to examine whether all orders of government are working well to deliver the required help to Canadians. Design/methodology/approach The theoretical foundations for this article are drawn from liberal and institutionalist approaches to comparative politics. Specifically, the proposed study draws on political tensions that occur because of actions of self-centered regional (provincial) governments who legitimize individual policies based on their self-ce

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Dr., Dema Matrouk Aloun. "The Law and Theory of Trade Secrecy." August 26, 2024. https://doi.org/10.5281/zenodo.13373669.

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Open communities encourage the exchange of information with the expectation that such free-flowing exchange will enrich the storehouse of knowledge. One of the central plots of the medieval epic was the hero's quest to learn, a quest overall aimed at enriching the body of human knowledge or learning. Modern society so greatly desires to foster this quest for knowledge that we institutionalize systems which confer societal prestige and economic reward on those individuals who succeed in acquiring greater knowledge than their peers or in discovering and developing new knowledge. One of the prima

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Mathivha, Elelwani, Steve Olorunju, Debra Jackson, Thu-Ha Dinh, Nicolette du Plessis, and Ameena Goga. "Uptake of care and treatment amongst a national cohort of HIV positive infants diagnosed at primary care level, South Africa." BMC Infectious Diseases 19, S1 (2019). http://dx.doi.org/10.1186/s12879-019-4342-3.

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Abstract Background Loss to follow-up after a positive infant HIV diagnosis negates the potential benefits of robust policies recommending immediate triple antiretroviral therapy initiation in HIV positive infants. Whilst the diagnosis and follow-up of HIV positive infants in urban, specialized settings is easier to institutionalize, there is little information about access to care amongst HIV positive children diagnosed at primary health care clinic level. We sought to understand the characteristics of HIV positive children diagnosed with HIV infection at primary health care level, across all

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