Suchergebnisse

AbstractThe purpose of this study is to examine the impact of sustainable institutional investors (SIIs), based on their signatory status to the UN Principles for Responsible Investment (PRI), on corporate biodiversity disclosure (BD). Moreover, the moderating influence of sustainable board governance (critical mass of female directors, sustainability committees, and sustainability‐related executive compensation) as a possible channel of the link between SIIs and BD is analyzed. The study is based on a European sample consisting of 2319 firm‐year observations between 2014 and 2020 (EUROSTOXX 600) and embedded in a stakeholder agency theoretical framework. The results are in line with prior research on sustainable corporate governance and indicate that SIIs have a positive impact on BD and that the included sustainability board governance index strengthens this link. Our results are robust to a battery of sensitivity analyses. This study makes a major contribution to prior analyses, as it appears to be the first study on the link between SIIs and BD and the moderating impact of sustainable board governance. The study has major implications for business practice, regulators and research.

This issue features a diverse selection of research articles covering a wide range of topics, including supply chain distribution, economic evaluation of costs, challenges faced by informal traders, the effects of macroprudential regulation, sustainability reporting, well-being in the funeral parlor industry, application of green accounting, self esteem, and job satisfaction among academic staff, science under occupation, oil exchange rates and organizational performance, the efficiency of zakat institutions, corporate social responsibility (CSR) adoption, talent management challenges, business risks, the impact of trust, and the impact of resilience.

Corporate governance is a global issue that has caught the interest of many researchers and business owners. However, there is scanty literature that is done on the influence of corporate management on educational institutions' financial stability and in particular the Adventist Church in Tanzania. The secondary schools owned by the Seventh-day Adventist (SDA) church in Tanzania have faced a financial crisis and this study investigated the church's corporate governance and the financial stability of these educational institutions in Tanzania. The study adopted qualitative research design, used purposive sampling technic to collect information form the fifteen institutions, used the questionnaire to collect data from the respondents. The study used frequency statistics for the analysis with the help of SPSS version 26. The findings show that poor administration, inefficient and unprofessional boards, nepotism, bad treatment of employees, not addressing audit reports, poor customer care, poor infrastructure, and improvement of the government secondary schools have contributed to the financial crisis of these institutions and the church is advised to adhere to good corporate governance to bring remedy to the situation.

AbstractBritish officials in India disparaged the Mughal zanana to construct a linear argument on progress from a decadent Mughal past to the modern colonial period. This discourse was accompanied by the systematic marginalisation of Mughals under British rule, especially after the Rebellion of 1857. This article complicates tropes about the Mughal zanana and offers a historical perspective on late Mughal households. Using the colonial archive on Mughal genealogies, pensions and petitions, and educational records and scholarships, it illuminates how Mughal women confounded the teleology in colonial narratives. It demonstrates how Mughal women, of varying status and rank, fostered a tenuous modernity by weaving Mughal pasts into their present. Weighed against colonial attempts to gradually bring about the erasure of Mughal identity, this article suggests that these women's efforts to raise new generations of Mughals can be read as quotidian political acts.

AbstractWater Security through Participatory Action Research in the Northern Province (WASPAR) is a project driven by the University of Jaffna, Sri Lanka, since March 2020. The project itself and some of the significant outcomes over the 3‐year first phase of research will make up part of the upcoming Special Issue of this journal. As guest editors of the Special Issue, we bring this note as a preface for what is to come in the collection, while also positioning the six contributed papers and one invited paper within the themes of Water Security, Participatory Governance, and Dialogue Spaces for Change, the latter two as emergent themes in the search for the first, Water Security. WASPAR took as its starting point the limitations of existing institutional and social structures and their fragmented ways of water management. Instead, it put forward the search for a holistic, trans‐disciplinary, and multi‐stakeholder approach for water security in the Northern Province. In that search, water security and water governance would become more relevant keywords in the project's research vocabulary to replace water supply and water management.

PurposeThe growing volume of trade misinvoicing in Sub-Saharan Africa (SSA) calls for serious concern, particularly given its effect on macroeconomic fundamentals. Despite the growing body of literature on the growth effect of trade misinvoicing, empirical evidence on the role of governance in moderating the effect is quite scarce, particularly for SSA. The purpose of this paper is to provide insights into the growth effect of trade misinvoicing in SSA as well as the moderating role of governance in this regard.Design/methodology/approachThe feasible generalised least square estimator was applied to analyse relevant data, spanning 2009–2018, of 35 SSA countries. Governance indicators were classified into economic, political and institutional governance, and their individual role in moderating the nexus between trade misinvoicing and economic growth was explored.FindingsThis paper showed the presence of cross-sectional dependence among SSA countries and long-run convergence of the estimated variables. The empirical finding showed that trade misinvoicing has a negative growth effect in the selected SSA countries, but both economic and political governance are crucial in lowering the observed negative growth effect.Practical implicationsTo curtail trade misinvoicing, SSA policymakers should go beyond just designing anti-money laundering policies to effectively implementing the policies for improved growth prospects. More so, the government of each SSA country must devise means of strengthening governance and building effective, accountable and transparent institutional frameworks that will constantly check and discourage trade misinvoicing activities.Originality/valueThe originality of this paper stems from its novel assessment of the role governance plays in moderating the growth effect of trade misinvoicing in SSA using the feasible generalised least square estimator. It also details the strategies needed to effectively tackle trade misinvoicing.

Although Russia is still weak in global governance in the economic field, we can observe that Russia is growing rapidly in its most advantageous field, security relevant issues. The purpose of this article is to understand how Russia could play a greater role in global security governance via organization institution norms establishment, by reviewing the performance of CSTO led by the Russia during the turmoil in Kazakhstan. The article will discuss how CSTO realizes the organization institutionalization through the actions of Russia, the leading state, and look forward to the conceivable method that CSTO will cooperate with other international government organizations (IGOs) related with security issues based on the norms and business scope of CSTO.

AbstractInternational cultural heritage regimes such as the World Heritage Convention have faced increasing scrutiny with regard to the impact of heritage governance on local communities. An oft-posited solution to this problem is to increase the possibilities for these communities to participate in decisions that will potentially affect the heritage they live in, with, or around. For international lawyers, this discussion is usually framed through the lens of the right to take part in cultural life guaranteed by human rights law. This case note reflects on the Final Report of the International Law Association's Committee on Participation in Global Cultural Heritage Governance, which analyzes the current state of the law on these issues and formulates several proposals for its future development. The case note underlines the potentialities of human rights-based approaches to heritage management and the importance of adopting a cross-sectoral approach to participation in international governance.

The governance of corruption is increasingly important in a global business environment involving ever more frequent transactions across diverse institutional contexts. Previous scholarship has theorized a fundamental tension between the enforcement of organizational compliance and the achievement of social ends, finding that efforts to remedy policy-practice decoupling in the governance of corruption and other complex global issues can exacerbate means-ends decoupling. However, these studies have tended to apply a rather static lens to a highly evaluative and processual phenomenon, meaning we still lack in-depth understanding of the dynamics underlying the interactive communicative processes of sensemaking and negotiation involved in working out the problems of both means-ends and policy-practice decoupling across different institutional contexts. To address this gap, we present a longitudinal qualitative study of the governance of corruption that identifies the emergence of locally contingent and open-ended sensemaking processes arising from and surrounding problems of decoupling. Specifically, we identify four key sensemaking mechanisms across different contexts and periods that ultimately shifted the focus of the actors away from a compliance-based approach toward a new shared understanding of progress as achievement, i.e., the mechanisms of localized theorizing, leveling, recalibrating, and public criticizing. Based on these findings, we develop a model to explain the role of sensemaking in the governance of corruption and the dynamics of decoupling. Funding: This work was supported by Schweizerischer Nationalfonds zur Förderung der Wissenschaftlichen Forschung [Grants 100018_137789 and 100018_159485].