Indonesian Journal of Contemporary Management Research, Vol (1), No. (2), 2019
Abstract
Obesity places a strain on health services and leads to premature death due to its assoc... more Abstract
Obesity places a strain on health services and leads to premature death due to its association with cardiovascular disease (Akabus et al. 2012). Sugar-Sweetened Beverages (SSBs) have been identified by public health experts as a major contributor to sugar consumption and a crucial factor in childhood obesity. The Soft Drinks Industry Levy (SDIL) is a key part of the UK Governments childhood obesity strategy and the main purpose of this study is to assess whether the introduction of the SDIL or sugar tax can be successful in reducing the obesity levels in Scotland. As it was identified that obesity levels were higher in low socio-economic areas, this research has focussed on a survey of residents from North Ayrshire, which is a low socio-economic area in rural Scotland. A questionnaire was developed and collected from 64 people (32 males and 32 females). The purpose of the questionnaire was primarily to identify the consumers who may be directly affected by a sugar tax, then question them on their attitudes, values and beliefs concerning the SDIL. Previous literature examined consisted of research undertaken in America, Mexico, and Hungary, with a focus on age (Briggs et al. 2013) and household income (Zhen et al. 2011). Prior sugar tax studies carried out assessed groups based on age and household income (Finkelstein et al. 2010; Powell and Chaloupka, 2009). However, there are few relevant studies based on gender. To evaluate if a sugar tax in Scotland would be successful in reducing obesity levels, it was identified that there was a significant gap in existing literature. This study has aimed to offer an insight into the current gap within academic literature by surveying consumers in Scotland by analysing gender, age and household income. This study also adds a contribution to this field of research as the survey presents a significant difference in consumer behaviour, knowledge, awareness and values concerning obesity and the differential rates of sugar tax between males and females in Scotland. The results of the survey provide an insight into the potential effects of the SDIL but it is unclear whether it will have any significant impact on obesity levels within Scotland. Whilst higher tax rates may have a better probability of decreasing demand for SSBs, it is considered essential that lower income groups access to healthy options are increased, making the healthy choice easier for consumers; better education about obesity and the associated risks to health are delivered to children from an earlier age to increase awareness; more robust campaigns are targeted at most unaware group, identified by this research as the males. This study has implications for policy makers, the soft drinks industry and the academic arena as it demonstrates that differing levels of awareness, different values and beliefs between different socio-demographic groups that have the potential to impact upon policies that are attempting to change consumer behaviour as with the UK SDIL. Limitations concerning the results of the study are the location, as North Ayrshire is only a small area within Scotland; the size of the sample surveyed; limited access to academic literature; and that consumer responses may not be an accurate portrayal of consumer behaviour. Future researchers could gain further insights from increasing the sample size of people surveyed within Scotland at the point when the UK SDIL commences as this may provide a more accurate response from the consumers pertaining to their actual behaviour as opposed to their potential behaviour.
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Papers by Abeer Hassan
Purpose – This paper examines the level of disclosure on content elements of Integrated Reporting (IR) in Scotland, Northern Ireland and Wales Higher Education Institutions (HEIs). We suggest that integrated thinking is an internal process that organizations can follow to produce integrated reporting that can be used as an effective mechanism to enhance accountability with stakeholders.
Design/methodology/approach – International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyse IR content elements in HEI reports from 2014-2016.
Findings– The results indicate a significant increase in the trend and extent of IR content elements. The HEI specific characteristics examined, such as the establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements.
Practical implications- The results will assist policymakers and regulators to assess the benefits of voluntary implementation of IR at HEIs and evaluate possible mandatory implementation of IIRC guidelines. Second, the findings can assist managers of institutions interested in implementing integrated reporting.
Social implications- The study recommends universities to explicitly address IR issues in reporting as this will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counsellors and assessors.
Originality/ value- The study explores whether HEIs in Scotland, Northern Ireland and Wales provide disclosure on IIRC content elements as a reflection of integrated thinking and whether the connectivity and interdependence between different departments will help to signal to stakeholders how HEIs create value for society.
Keywords- Integrated Reporting, integrated thinking, Higher Education Institutions, content analysis, signalling theory
Paper type- Research paper
Design/methodology/approach – Drawing on signalling theory, a logistic regression model is used for a sample of 100 of the largest Bangladeshi companies to study the relationships between assurance, sustainability disclosure, industry membership and reporting format.
Findings – Our results show that companies which produce more sustainability information are more likely to get their sustainability assured, to be from non-carbon intensive industries, and are more likely to integrate their sustainability information with the financial annual reports. Our results support the argument that organisations based in weaker legal environments are more likely to secure assurance as this adds to the credibility and reliability of sustainability reports.
Implications – The findings of this paper will prove valuable to practitioners and researchers. Practitioners, including assurance providers and sustainability reporting managers, will benefit from our study as it covers both the demand and supply side characteristics of assurance. Researchers will benefit from the study as it investigates assurance practices in the developing country of Bangladesh.
Limitations – This paper has limitations which raise some issues for future research. Firstly, we have covered only large companies, therefore future research could examine the differences between small and large companies in relation to assurance. Secondly, our data consists of company sustainability disclosure information in the fiscal year 2015. Longitudinal studies are recommended to extend this research. Finally, future research could examine the moderating effects of geographical location on the relationship between assurance (and its providers) and other variables
Originality/value – This is the first study to examine both the supply and demand sides of sustainability assurance in Bangladesh. We also introduce reporting format when measuring the relationship between assurance and its determinant factors at micro level. The study also links assurance to signalling theory.
Obesity places a strain on health services and leads to premature death due to its association with cardiovascular disease (Akabus et al. 2012). Sugar-Sweetened Beverages (SSBs) have been identified by public health experts as a major contributor to sugar consumption and a crucial factor in childhood obesity. The Soft Drinks Industry Levy (SDIL) is a key part of the UK Governments childhood obesity strategy and the main purpose of this study is to assess whether the introduction of the SDIL or sugar tax can be successful in reducing the obesity levels in Scotland. As it was identified that obesity levels were higher in low socio-economic areas, this research has focussed on a survey of residents from North Ayrshire, which is a low socio-economic area in rural Scotland. A questionnaire was developed and collected from 64 people (32 males and 32 females). The purpose of the questionnaire was primarily to identify the consumers who may be directly affected by a sugar tax, then question them on their attitudes, values and beliefs concerning the SDIL. Previous literature examined consisted of research undertaken in America, Mexico, and Hungary, with a focus on age (Briggs et al. 2013) and household income (Zhen et al. 2011). Prior sugar tax studies carried out assessed groups based on age and household income (Finkelstein et al. 2010; Powell and Chaloupka, 2009). However, there are few relevant studies based on gender. To evaluate if a sugar tax in Scotland would be successful in reducing obesity levels, it was identified that there was a significant gap in existing literature. This study has aimed to offer an insight into the current gap within academic literature by surveying consumers in Scotland by analysing gender, age and household income. This study also adds a contribution to this field of research as the survey presents a significant difference in consumer behaviour, knowledge, awareness and values concerning obesity and the differential rates of sugar tax between males and females in Scotland. The results of the survey provide an insight into the potential effects of the SDIL but it is unclear whether it will have any significant impact on obesity levels within Scotland. Whilst higher tax rates may have a better probability of decreasing demand for SSBs, it is considered essential that lower income groups access to healthy options are increased, making the healthy choice easier for consumers; better education about obesity and the associated risks to health are delivered to children from an earlier age to increase awareness; more robust campaigns are targeted at most unaware group, identified by this research as the males. This study has implications for policy makers, the soft drinks industry and the academic arena as it demonstrates that differing levels of awareness, different values and beliefs between different socio-demographic groups that have the potential to impact upon policies that are attempting to change consumer behaviour as with the UK SDIL. Limitations concerning the results of the study are the location, as North Ayrshire is only a small area within Scotland; the size of the sample surveyed; limited access to academic literature; and that consumer responses may not be an accurate portrayal of consumer behaviour. Future researchers could gain further insights from increasing the sample size of people surveyed within Scotland at the point when the UK SDIL commences as this may provide a more accurate response from the consumers pertaining to their actual behaviour as opposed to their potential behaviour.
Design/methodology/approach – Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405 UK HEI annual reports covering the period 2014-2016.
Findings-The results indicate a significant increase in the number of IR content elements embedded in HEI annual reports. The HEI specific characteristics examined, such as a) the establishment of HEI (before or after 1992), b) adoption of IR framework and c) size of HEI, are all significantly and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports. The findings also suggest that universities are beginning to adopt an integrated thinking approach to the reporting of their activities.
Limitations-The study is based on IR content elements only and could be extended to include the fundamental concepts and basic principles of the IR framework. There are other factors that have a potentially crucial influence on HEI core activities (such as teaching and learning research and internationalisation) which have been omitted from this study.
Practical implications- The findings will allow policymakers to evaluate the extent to which integrated thinking is taking place and influencing the UK HEI sector in the selection and presentation of information. A further implication of the findings is that an appropriate a sector-wide enforcement and compliance body, for instance, the British Universities Finance Directors Group (BUFDG), may consider developing voluntary IR guidance in a clear, consistent, concise and comparable format. Also, it may pursue regulatory support for this guidance. In doing so, it may monitor the compliance and disclosure levels of appropriate IR requirements. Within such a framework, IR could be used to assist HEIs to make more sustainable choices and allow stakeholders to better understand aspects of HEI performance.
Social implications- The research has implications for society within and beyond the unique UK HEI sector. Universities are places of advanced thinking and can lead the way for other sectors by demonstrating the potential of integrated thinking to create a cohesive wide-ranging discourse and create engagement among stakeholder groups. Specifically, IR builds on the strong points of accounting, for instance, robust quantitative evidence collecting, relevance, reliability, materiality, comparability and assurability, to explain the sustainability discourse into a ‘‘language’’ logical to HEIs organisational decision-makers. Consequently, IR may generate better visibility and knowledge of the financial values of exploiting capitals (financial, intellectual, human, manufactured, social, and natural) and offer a multifaceted approach to reassess HEIs organisational performance in various sectors that support the growth of integrated thinking.
Originality/ value- This is the first known study to explore HEI characteristics and link them with the level of voluntary IR content elements disclosed in UK HEIs.
Drafts by Abeer Hassan
Purpose – This paper aims to investigate the supply and demand side of sustainability
assurance in Bangladesh.
Design/methodology/approach – Drawing on signalling theory, a logistic regression model is
used for a sample of 100 of the largest Bangladeshi companies to study the relationships
between assurance, sustainability disclosure, industry membership and reporting format.
Findings – Our results show that companies which produce more sustainability information
are more likely to get their sustainability assured, to be from non-carbon intensive industries,
and are more likely to integrate their sustainability information with the financial annual
reports. Our results support the argument that organisations based in weaker legal environments
are more likely to secure assurance as this adds to the credibility and reliability of sustainability
reports.
Implications – The findings of this paper will prove valuable to practitioners and researchers.
Practitioners, including assurance providers and sustainability reporting managers, will benefit
from our study as it covers both the demand and supply side characteristics of assurance.
Researchers will benefit from the study as it investigates assurance practices in the developing
country of Bangladesh.
Limitations – This paper has limitations which raise some issues for future research. Firstly,
we have covered only large companies, therefore future research could examine the differences
between small and large companies in relation to assurance. Secondly, our data consists of
company sustainability disclosure information in the fiscal year 2015. Longitudinal studies are
recommended to extend this research. Finally, future research could examine the moderating
effects of geographical location on the relationship between assurance (and its providers) and
other variables
Originality/value – This is the first study to examine both the supply and demand sides of
sustainability assurance in Bangladesh. We also introduce reporting format when measuring
the relationship between assurance and its determinant factors at micro level. The study also
links assurance to signalling theory.
Purpose – This paper examines the level of disclosure on content elements of Integrated Reporting (IR) in Scotland, Northern Ireland and Wales Higher Education Institutions (HEIs). We suggest that integrated thinking is an internal process that organizations can follow to produce integrated reporting that can be used as an effective mechanism to enhance accountability with stakeholders.
Design/methodology/approach – International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyse IR content elements in HEI reports from 2014-2016.
Findings– The results indicate a significant increase in the trend and extent of IR content elements. The HEI specific characteristics examined, such as the establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements.
Practical implications- The results will assist policymakers and regulators to assess the benefits of voluntary implementation of IR at HEIs and evaluate possible mandatory implementation of IIRC guidelines. Second, the findings can assist managers of institutions interested in implementing integrated reporting.
Social implications- The study recommends universities to explicitly address IR issues in reporting as this will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counsellors and assessors.
Originality/ value- The study explores whether HEIs in Scotland, Northern Ireland and Wales provide disclosure on IIRC content elements as a reflection of integrated thinking and whether the connectivity and interdependence between different departments will help to signal to stakeholders how HEIs create value for society.
Keywords- Integrated Reporting, integrated thinking, Higher Education Institutions, content analysis, signalling theory
Paper type- Research paper
Design/methodology/approach – Drawing on signalling theory, a logistic regression model is used for a sample of 100 of the largest Bangladeshi companies to study the relationships between assurance, sustainability disclosure, industry membership and reporting format.
Findings – Our results show that companies which produce more sustainability information are more likely to get their sustainability assured, to be from non-carbon intensive industries, and are more likely to integrate their sustainability information with the financial annual reports. Our results support the argument that organisations based in weaker legal environments are more likely to secure assurance as this adds to the credibility and reliability of sustainability reports.
Implications – The findings of this paper will prove valuable to practitioners and researchers. Practitioners, including assurance providers and sustainability reporting managers, will benefit from our study as it covers both the demand and supply side characteristics of assurance. Researchers will benefit from the study as it investigates assurance practices in the developing country of Bangladesh.
Limitations – This paper has limitations which raise some issues for future research. Firstly, we have covered only large companies, therefore future research could examine the differences between small and large companies in relation to assurance. Secondly, our data consists of company sustainability disclosure information in the fiscal year 2015. Longitudinal studies are recommended to extend this research. Finally, future research could examine the moderating effects of geographical location on the relationship between assurance (and its providers) and other variables
Originality/value – This is the first study to examine both the supply and demand sides of sustainability assurance in Bangladesh. We also introduce reporting format when measuring the relationship between assurance and its determinant factors at micro level. The study also links assurance to signalling theory.
Obesity places a strain on health services and leads to premature death due to its association with cardiovascular disease (Akabus et al. 2012). Sugar-Sweetened Beverages (SSBs) have been identified by public health experts as a major contributor to sugar consumption and a crucial factor in childhood obesity. The Soft Drinks Industry Levy (SDIL) is a key part of the UK Governments childhood obesity strategy and the main purpose of this study is to assess whether the introduction of the SDIL or sugar tax can be successful in reducing the obesity levels in Scotland. As it was identified that obesity levels were higher in low socio-economic areas, this research has focussed on a survey of residents from North Ayrshire, which is a low socio-economic area in rural Scotland. A questionnaire was developed and collected from 64 people (32 males and 32 females). The purpose of the questionnaire was primarily to identify the consumers who may be directly affected by a sugar tax, then question them on their attitudes, values and beliefs concerning the SDIL. Previous literature examined consisted of research undertaken in America, Mexico, and Hungary, with a focus on age (Briggs et al. 2013) and household income (Zhen et al. 2011). Prior sugar tax studies carried out assessed groups based on age and household income (Finkelstein et al. 2010; Powell and Chaloupka, 2009). However, there are few relevant studies based on gender. To evaluate if a sugar tax in Scotland would be successful in reducing obesity levels, it was identified that there was a significant gap in existing literature. This study has aimed to offer an insight into the current gap within academic literature by surveying consumers in Scotland by analysing gender, age and household income. This study also adds a contribution to this field of research as the survey presents a significant difference in consumer behaviour, knowledge, awareness and values concerning obesity and the differential rates of sugar tax between males and females in Scotland. The results of the survey provide an insight into the potential effects of the SDIL but it is unclear whether it will have any significant impact on obesity levels within Scotland. Whilst higher tax rates may have a better probability of decreasing demand for SSBs, it is considered essential that lower income groups access to healthy options are increased, making the healthy choice easier for consumers; better education about obesity and the associated risks to health are delivered to children from an earlier age to increase awareness; more robust campaigns are targeted at most unaware group, identified by this research as the males. This study has implications for policy makers, the soft drinks industry and the academic arena as it demonstrates that differing levels of awareness, different values and beliefs between different socio-demographic groups that have the potential to impact upon policies that are attempting to change consumer behaviour as with the UK SDIL. Limitations concerning the results of the study are the location, as North Ayrshire is only a small area within Scotland; the size of the sample surveyed; limited access to academic literature; and that consumer responses may not be an accurate portrayal of consumer behaviour. Future researchers could gain further insights from increasing the sample size of people surveyed within Scotland at the point when the UK SDIL commences as this may provide a more accurate response from the consumers pertaining to their actual behaviour as opposed to their potential behaviour.
Design/methodology/approach – Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405 UK HEI annual reports covering the period 2014-2016.
Findings-The results indicate a significant increase in the number of IR content elements embedded in HEI annual reports. The HEI specific characteristics examined, such as a) the establishment of HEI (before or after 1992), b) adoption of IR framework and c) size of HEI, are all significantly and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports. The findings also suggest that universities are beginning to adopt an integrated thinking approach to the reporting of their activities.
Limitations-The study is based on IR content elements only and could be extended to include the fundamental concepts and basic principles of the IR framework. There are other factors that have a potentially crucial influence on HEI core activities (such as teaching and learning research and internationalisation) which have been omitted from this study.
Practical implications- The findings will allow policymakers to evaluate the extent to which integrated thinking is taking place and influencing the UK HEI sector in the selection and presentation of information. A further implication of the findings is that an appropriate a sector-wide enforcement and compliance body, for instance, the British Universities Finance Directors Group (BUFDG), may consider developing voluntary IR guidance in a clear, consistent, concise and comparable format. Also, it may pursue regulatory support for this guidance. In doing so, it may monitor the compliance and disclosure levels of appropriate IR requirements. Within such a framework, IR could be used to assist HEIs to make more sustainable choices and allow stakeholders to better understand aspects of HEI performance.
Social implications- The research has implications for society within and beyond the unique UK HEI sector. Universities are places of advanced thinking and can lead the way for other sectors by demonstrating the potential of integrated thinking to create a cohesive wide-ranging discourse and create engagement among stakeholder groups. Specifically, IR builds on the strong points of accounting, for instance, robust quantitative evidence collecting, relevance, reliability, materiality, comparability and assurability, to explain the sustainability discourse into a ‘‘language’’ logical to HEIs organisational decision-makers. Consequently, IR may generate better visibility and knowledge of the financial values of exploiting capitals (financial, intellectual, human, manufactured, social, and natural) and offer a multifaceted approach to reassess HEIs organisational performance in various sectors that support the growth of integrated thinking.
Originality/ value- This is the first known study to explore HEI characteristics and link them with the level of voluntary IR content elements disclosed in UK HEIs.
Purpose – This paper aims to investigate the supply and demand side of sustainability
assurance in Bangladesh.
Design/methodology/approach – Drawing on signalling theory, a logistic regression model is
used for a sample of 100 of the largest Bangladeshi companies to study the relationships
between assurance, sustainability disclosure, industry membership and reporting format.
Findings – Our results show that companies which produce more sustainability information
are more likely to get their sustainability assured, to be from non-carbon intensive industries,
and are more likely to integrate their sustainability information with the financial annual
reports. Our results support the argument that organisations based in weaker legal environments
are more likely to secure assurance as this adds to the credibility and reliability of sustainability
reports.
Implications – The findings of this paper will prove valuable to practitioners and researchers.
Practitioners, including assurance providers and sustainability reporting managers, will benefit
from our study as it covers both the demand and supply side characteristics of assurance.
Researchers will benefit from the study as it investigates assurance practices in the developing
country of Bangladesh.
Limitations – This paper has limitations which raise some issues for future research. Firstly,
we have covered only large companies, therefore future research could examine the differences
between small and large companies in relation to assurance. Secondly, our data consists of
company sustainability disclosure information in the fiscal year 2015. Longitudinal studies are
recommended to extend this research. Finally, future research could examine the moderating
effects of geographical location on the relationship between assurance (and its providers) and
other variables
Originality/value – This is the first study to examine both the supply and demand sides of
sustainability assurance in Bangladesh. We also introduce reporting format when measuring
the relationship between assurance and its determinant factors at micro level. The study also
links assurance to signalling theory.