An integrated management systems approach to corporate sustainability

Purpose – This paper seeks to describe an integrated management systems (IMS) approach for the integration of corporate sustainability into business processes.
Design/methodology/approach – An extensive review of published literature was conducted. Building on existing research, the paper presents an original framework for structuring the integration of corporate sustainability with existing business infrastructure. The framework is supported by a detailed set of diagnostic questions to help guide the process. Both the framework and the diagnostic questions are based on the “Plan-Do-Check-Act” cycle of continuous improvement.
Findings – The paper highlights the need for a systematic means to integrate sustainability into business processes. Building on that point, the paper illustrates how an IMS approach can be used to structure the entire process of managing, measuring, and assessing progress towards corporate sustainability.
Practical implications – The paper should be of interest to both practitioners and researchers. The framework and diagnostic questions will help guide decision makers through the process of building sustainability into their core business infrastructure. Since the framework and diagnostic questions provide the flexibility to accommodate specific organizational contexts, it is anticipated that they will have wide applicability.
Originality/value – The paper makes several contributions. The framework provides a systematic approach to corporate sustainability that has not been elaborated on in previous publications. The unique set of diagnostic questions provides a means to evaluate the extent to which corporate sustainability has been integrated into an organization.

Corporate intranet implementation : managing emergent technologies and organizational practices

This paper examines the adoption and development of intranets in large business organizations. The authors demonstrate that intranet technology introduces a host of new managerial and technical challenges and requires new approaches to IS development. Evidence from two European corporations indicates that the traditional division of labor and definition of work roles in IS development breaks down. The distinction between developers and users becomes increasingly blurred and new organizational roles and structures associated with intranets are emerging. However, ready-made organizational models for implementing and managing intranets do not exist and the two organizations in this study have followed two different approaches. One organization favors a “planned change” approach, emphasizing management control and careful planning. The other organization prefers an “improvisational” approach, emphasizing experimentation, innovation and local initiative.

A method for examining corporate social responsibility descriptions on SME websites

There is growing IS research concerning SME use of websites and limited but growing research on corporate social responsibility (CSR) by SMEs. However, to-date these two bodies of literature have remained largely separate. This paper links these fields by presenting an SME website content analysis method. Melville in his seminal MIS Quarterly article called for such methods which provide a nexus of IS, organisations and environment (which we extend to CSR). The method involves four steps: 1) identifying sources of SME websites; 2) determining if websites are describing CSR (based on the literature CSR by SMEs); 3) archiving website content for analysis; and 4) coding the website content using a structured framework (combining the literature on IS and CSR in an SME context). The paper also provides suggestions on how IS researchers can apply the method for quantitative and qualitative/exploratory objectives for future research.

An empirical study of BI-based corporate performance management in North America and East Asia

Managing corporate performance is an important yet challenging process. Recently, many enterprises have adopted business intelligence (BI) tools to facilitate more effective corporate performance management. Based on a survey with 290 organizations across North America and East Asia, this paper presents empirical evidence on the key benefits of and barriers to BI-based corporate performance management (CPM). The study reveals that the implementation of BI-based CPM faces multi-dimensional challenges. Organizations in East Asia perceived higher CPM benefits as well as higher CPM barriers than their counterparts in North America. Cultural, economic and environmental differences between the two regions explain these issues. The research findings offer important insights for multinational organizations that are planning or are in the process of implementing or reviewing their BI-based CPM, as well as for consulting companies that are assisting with CPM implementation in different countries.

Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh

Purpose – The aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh.

Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh.

Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices.

Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues.

Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

Is there a need to reform the corporate class action procedure in Australia?

This article argues for a need to reform the corporate class action procedure in Australia. The reason is that the statutory procedure for an “opt out” class action is beginning to appear more like an “opt in” class action. The confusion relates to the poor drafting of Part IVA of the Federal Court of Australia Act 1976, which contains the class action procedure. The involvement of a commercial litigation funder has also contributed to the complexity in the interpretation of the law. The article provides a review of why s 33J and s 33E are conceptually difficult to apply. It highlights the key areas that require legislative amendments in order for the class action procedure to operate more effectively.

Corporate sustainability reporting of major commercial banks in line with GRI : Bangladesh evidence

Purpose – This paper aims to examine the tendencies of sustainability reporting by major commercial banks in Bangladesh in comparison with global sustainability reporting indicators outlined in the GRI framework together with banks' predilection toward reporting 16 GRI financial service sector (FSS) specific performance indicators.

Design/methodology/approach – Based on the GRI G3 guidelines, the paper investigated banks' reporting in five broad areas of sustainability, such as environment, labour practices and decent works, product responsibility, human rights and society. The 2008/2009 annual reports of 12 major commercial banks listed on Dhaka stock exchange were analysed and coded using a content-based technique.

Findings – The results show that information on society is addressed most extensively with regard to extent of reporting. This is followed by the disclosures prepared on decent works and labour practices and environmental issues. Furthermore, the disclosures of product responsibility information and the information for human rights are rather scarce in banks' reporting; on the subject of FSS-specific disclosures, only seven items out of 16 are disclosed by all sample banks.

Research limitations/implications – The findings of the study indicate that Bangladeshi commercial banks' social disclosures could develop in this style to become more holistic and over time (in association with the country's central bank involvement) to resemble a type of structured reporting to the point where they are properly labelled per se.

Originality/value – The study contributes to the social disclosure literature, in particular in a developing countries banking sector context, seeing as it disseminates evidence of the standing on social disclosures practices at the level of GRI with developing countries' banks data.

Environmental incidents in a developing country and corporate environmental disclosures : a study of a multinational gas company

Purpose – The purpose of this paper is to examine the environmental disclosure initiatives of Niko Resources Ltd – a Canada-based multinational oil and gas company – following the two major environmental blowouts at a gas field in Bangladesh in 2005. As part of the examination, the authors particularly focus on whether Niko’s disclosure strategy was associated with public concern pertaining to the blowouts.
Design/methodology/approach – The authors reviewed news articles about Niko’s environmental incidents in Bangladesh and Niko’s communication media, including annual reports, press releases and stand-alone social responsibility report over the period 2004-2007, to understand whether news media attention as proxy for public concern has an impact on Niko’s disclosure practices in relation to the affected local community in Bangladesh.
Findings – The findings show that Niko did not provide any non-financial environmental information within its annual reports and press releases as a part of its responsibility to the local community which was affected by the blowouts, but it did produce a stand-alone report to address the issue. However, financial environmental disclosures, such as the environmental contingent liability disclosure, were adequately provided through annual reports to meet the regulatory requirements concerning environmental persecutions. The findings also suggest that Niko’s non-financial disclosure within a stand-alone report was associated with the public pressures as measured by negative media coverage towards the Niko blowouts.
Research limitations/implications – This paper concludes that the motive for Niko’s non-financial environmental disclosure, via a stand-alone report, reflected survival considerations:
the company’s reaction did not suggest any real attempt to hold broader accountability for its activities in a developing country.
Originality/value – This is the first known paper that investigates a multinational company’s disclosure behavior in relation to environmental incidents which occurred in a local community.

Corporate governance and information technology : findings from an exploratory survey of Australian organizations

An exploratory survey (n = 57) of the Melbourne Chapter of the Information Systems Audit and Control Association was conducted to ascertain the attitudes and practices relating to corporate governance and the corporate governance of Information Technology (CGIT) in Australia. The survey found the respondents had clear views on corporate governance but most were not engaged with it, the organizational approach to corporate governance and its expected benefits was largely conformance oriented, awareness of CGIT management frameworks and associated standards was high but implementation was not widespread, and although the CGIT standard ISOIIEC 38500 was not widely implemented IT practitioners agreed with its principles. We conclude that the value of the CGIT standard has yet to be recognised by executives in Australia.