ORCID Profile
0000-0001-5156-5376
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Publisher: SAGE Publications
Date: 13-09-2019
Abstract: Achievement of the United Nations Sustainable Development Goals (SDGs) by 2030 is a Grand Challenge, especially for business academics who have a responsibility to work with businesses regarding their management and contributions. Two main challenges are examined in the article: the need for academics to work together towards holistic solutions to SDG problems, and the need for stronger engagement to reduce the distance between academics and practitioners/ practice. It then develops a framework that considers the knowledge-generation and application roles business academics face in addressing groups of insiders and outsiders. Finally, the use of the framework is demonstrated via a case study of modern slavery in corporate supply chains. JEL Classification: M14, Q01
Publisher: Wiley
Date: 11-03-2023
DOI: 10.1002/BSD2.239
Abstract: As the Global Reporting Initiative currently provides the most widely used set of voluntary sustainability reporting standards, the question arises as to the extent to which the Initiative's multi‐stakeholder governance is helping towards ending modern slavery in line with the United Nations Sustainable Development Goal 8. Stakeholder theory and examination of the Initiative's sustainability standards are used, to examine the issue. Evidence from the Initiative's set of universal, topic and sector standards reveals that, while forced and child labour are identified as granular material topics for sustainability reporting, the broader concept of modern slavery has not been recognised as a required material theme for disclosure. One recent exception is voluntary publication of three new sector standards, where the modern slavery term appears to be introduced as a symbolic rather than a substantive notion. Main contributions from the research relate to, first, providing a critique of the multi‐stakeholder foundations for governance as used by the Initiative second, examination of the results of the Initiative's standard setting process in terms of its standards and their incorporation of modern slavery, from a multi‐stakeholder governance perspective with the hope of improving governance in the future.
Publisher: Wiley
Date: 26-08-2023
DOI: 10.1111/AUAR.12407
Abstract: The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting field. Set against new sustainability challenges it is now time to question if the framework remains relevant or if it needs to change, and in what ways, to address the contemporary challenges now facing society. Taking stock of environmental management accounting research and practice over the last two decades, a conceptual discussion is developed which is based on extant literature and the authors’ extensive experience of the topic. Thus, the paper looks back to reflect on the developments from the perspective of the framework and looks towards how environmental management accounting could be further developed in the future. It considers the current and future potential of environmental management accounting and managers to contribute towards sustainable development. This can be through: the development of new areas of application and thematic scopes targeting aspirational sustainability goals such as those represented by the United Nations Sustainable Development Goals and planetary boundaries extending spatial scope beyond the organisation into supply chains and circular systems development of new social and environmental measures of performance to complement economic measures providing information specific to the needs and roles of new personnel using environmental and sustainability information and building awareness and implementing new drivers for environmental and sustainability management accounting such as AI and chatbots.
Publisher: Wiley
Date: 03-1996
Publisher: Aalborg University
Date: 12-2022
DOI: 10.54337/OJS.BESS.V4I2.7747
Abstract: With growing interest in eradication of modern slavery in operations and supply chains the purpose of the paper is to explore disclosures of the top ten listed mining companies in the UK and Australia. Institutional theory provides the foundation for a first examination of comparative modern slavery disclosures in these two countries, at the time one with and one without disclosure legislation. Based on qualitative thematic analysis, major results indicate the UK Modern Slavery Act 2015 to be a catalyst for disclosures made by the s le of UK mining companies, whereas in Australia where no modern slavery legislation was in place, normative and mimetic institutional pressure is not viewed as important and the companies seemed underprepared for impending legislative changes. The paper concludes that transparency based legislation on modern slavery can provide a powerful coercive influence for change, strengthening other forms of normative and mimetic pressure.
Publisher: American Physical Society (APS)
Date: 24-02-2021
Publisher: Elsevier BV
Date: 10-2021
Publisher: Elsevier BV
Date: 04-1994
Publisher: Elsevier BV
Date: 12-2015
Publisher: Elsevier BV
Date: 2023
Publisher: Elsevier BV
Date: 05-1994
Publisher: Elsevier BV
Date: 05-2023
Publisher: Wiley
Date: 04-1994
Publisher: Wiley
Date: 31-07-2023
DOI: 10.1002/BSE.3514
Abstract: One of the most investigated research topics in the corporate sustainability literature is “the” business case. Long lionized for linking the profit motive to corporate environmental initiatives, the business case for sustainability is now vehemently criticized. These critics generally argue for a return to the state and stronger regulatory frameworks. Others counter that because the private sector's capabilities are uniquely suited to realizing effective sustainability innovations and outcomes, we must not abandon but further develop our business case understanding. In this view, firms' voluntary efforts are key for innovative solutions to sustainability problems. This article overviews and unites these seemingly disparate positions. We move the field forward by placing in context criticisms and also opportunities for more meaningful positive impacts from corporate sustainability. Specifically, we argue that an effective business case orientation requires shifting to a broader “all stakeholders win” approach. This entails impact orientation, collaborative approaches, and economic restraint.
Publisher: BMJ
Date: 07-1995
DOI: 10.1136/THX.50.7.731
Publisher: Emerald
Date: 09-11-2180
DOI: 10.1108/AAAJ-08-2020-4726
Abstract: The purpose of this paper is to examine how the coronavirus disease 2019 (COVID-19) pandemic affects corporate modern slavery accounting, auditing and accountability, and how a business can take advantage of this situation to ensure a more robust and effective modern slavery response in the long-term. Drawing on recent literature and available statistics about modern slavery in the context of COVID-19 comment is provided on the challenges and opportunities for researchers and business. Given the additional invisibility of modern slavery in a COVID-19 environment as victims move into unemployment and back into vulnerable positions where they are exploited the challenge is how accounting, auditing and accountability can help business break this cycle. Capabilities for business to track and trace victims of modern slavery will be reduced because of the pandemic. Opportunities exist for gathering data and building internal awareness about the problem of modern slavery in supply chains and to reassess operational risk and investment in modern slavery reduction. With the pause in external reporting opportunity exists to obtain views of external stakeholders. Because of the relatively short period of the COVID-19 pandemic to date, numeric data on impacts are largely unavailable. This is the first paper to consider the challenges and opportunities of COVID-19 on accounting for modern slavery in business. Directions for future research are also considered.
Publisher: Ovid Technologies (Wolters Kluwer Health)
Date: 09-1997
DOI: 10.1007/BF02050927
Publisher: Wiley
Date: 12-02-2018
DOI: 10.1002/BSD2.15
Publisher: Springer Science and Business Media LLC
Date: 1998
Publisher: Informa UK Limited
Date: 1994
Publisher: Springer Science and Business Media LLC
Date: 1997
Publisher: Springer Science and Business Media LLC
Date: 1997
Location: United Kingdom of Great Britain and Northern Ireland
No related grants have been discovered for Roger Burritt.