Sustainability paradoxes in organizational reporting: a multilevel perspective

We propose a conceptualisation of the socio-material context of paradox theory by empirically investigating multilevel paradoxes arising in the context of professional drivers and advanced driver assistance systems. Truck and bus drivers face complex work environments, external pressures, and fluctuating stress levels, which result in tensions with ethical implications that extend their immediate work and organisational settings. Whilst the quantum approach to paradox theory emphasises the relevance of individuals’ socio-material contexts in shaping their experiences of paradoxes (i.e. salience), its conceptualisation has remained abstract. Based on interviews with truck drivers, bus drivers, and managers of German logistics companies, we identified latent nested paradoxes at individual, organisational, and systemic levels, which become salient depending on variations in socio-material contexts. These socio-material contexts comprise social (e.g. personal values, prior experience), technical (e.g. work routines, technological artefacts), and external environmental factors (e.g. regulatory frameworks, societal perceptions). Synthesising socio-technical systems theory and paradox theory, we conceptualised the socio-material context as a dynamic interplay between social, technical, and environmental elements, offering a nuanced understanding of the conditions under which latent tensions can become salient and persistent. This operationalisation of the socio-material context further provides leverage to the potential mitigation of paradoxical salience. From a multilevel perspective, we shed light on the system-wide complexity of paradoxical tensions in the transport logistics sector. Our research highlights theoretical, ethical, and sustainability implications of understanding and reshaping the features of the socio-material context to address sustainability paradoxes and moral dilemmas and contribute to improved social sustainability in transport logistics.

PurposeThe purpose of this paper is to explore sustainability paradoxes in sharing economy initiatives by focusing on logistics management in last-mile logistics.Design/methodology/approachIn this exploratory study, a total of 10 case studies were conducted in three categories of companies: anti-waste platforms, food delivery platforms and bicycle delivery companies. Twenty-seven face-to-face interviews with founders and/or managers and contractors (couriers, logistics service providers or volunteers) were the primary source of data collection. The heterogeneity of the sample enabled the authors to build an understanding of sustainability paradoxes in the logistics of sharing economy initiatives.FindingsThe findings indicate how logistics management impacts the sustainability of sharing economy initiatives in last-mile delivery. The authors identify seven paradoxical tensions (five of them social) generated by the contradictions between the organizations' promised environmental and social values and the impacts of their operations.Research limitations/implicationsThis exploratory research is based on a qualitative study of 10 cases and 27 interviews from heterogeneous samples; further empirical research is needed to ensure generalization.Practical implicationsThe paper increases the understanding of environmental and social paradoxical tensions and awareness of logistics challenges.Social implicationsThe paper helps identify ways to reconcile promised values and impacts generated by sharing economy initiatives while managing last-mile delivery.Originality/valueThe results enrich the literature about the paradoxes in sharing economy initiatives by providing illustrations in last-mile logistics and exposing the underlying challenges for sharing economy logistics actors.

Ethiopia is a home to untapped mining potential. Mining can do more than create wealth: it can contribute to the well-being of a whole country. On the contrary, unregulated mining investment could also result in unwanted consequences. Currently, in Ethiopia, the number of human rights violations is growing exponentially, particularly in relation to mining operations and extractive projects. Mining companies usually fail to respect the internationally accepted human rights and protection standards. This paper examines how the existing laws, policies and institutional frameworks of Ethiopia are promoting socially responsible mining investments in light of the recognized standards for local community welfare, occupational health and safety performance, discriminatory hiring and promotion practices with respect to race or gender, and labor disputes. In so doing, it relies on both primary and secondary sources of data. The primary sources of data are domestic and international laws relevant to the mining sector whereas the secondary sources are policies, governmental and non-governmental reports and literatures in the field. It finds that none of Ethiopia’s mining legislation has provisions addressing employment benefits, training opportunities, or social benefits of local communities from the mining operations. It adds that the existing legislations are also not implemented as needed. Accordingly, it recommends that Ethiopia should adopt proper legal, policy and institutional frameworks in order to curb the negative impacts of mining investments. It also calls for broad-based participation and social awareness programs so as to build the sense of ownership in local communities.

Social impacts have been discussed within the mining supply chain. To research the complexity of the mineral supply chain (SC), which involves the sustainability of mineral resources and related products, the paradox perspective is adequate, as it offers an opportunity to deepen the nature of tensions and how to manage them to advance sustainability. The cement industry is part of the mineral industry and is fundamental to the socioeconomic development of countries. This study investigates: How do the social impacts of the process of closing an operation in the mineral SC occur? To answer this question, we investigate the source of such impacts and their relationship with the tensions and paradoxes of sustainability, from the perspective of the local community. A case study was conducted, with interviews, observation, and document analysis. The results present emerging categories of social impact in the post-closure context. The study presents the interaction between social impact and paradoxical tensions, which highlights the power disparity between agents. In addition, it demonstrates the types of tensions that generate social impact between the main actors: the focal company, the supply chain, the government, and the community.

Sustainable development efforts presented on a piece of paper take the shape of a sustainability report, also labelled as sustainable development report. Sustainability report integrates economic, environmental and social performance of the company into one report. This study compares the sustainable development efforts by companies in developed (USA) and developing (India) nations. The recent sustainability reports from a three-year period that is 2008–2011 of AMEX major market index (USA) and SENSEX companies (India) are studied using content analysis. Independent sample t test and ANOVA have been used to compare the reports of the said countries. The results of the analysis show that companies are now more aware of sustainable development. Out of 20 AMEX major market index companies, 14 companies are providing sustainability information in a separate sustainability report while in case of SENSEX there are 16 companies out of 30 that are producing sustainability reports. In USA greater percentage of companies is disclosing sustainability information, while the quantity of information disclosed as per GRI’s G3 guidelines, in sustainability reports is more in the case of Indian companies.

This paper aims to evaluate the maturity of Brazilian companies regarding the inclusion of local communities in sustainability reporting. The analysis was based on sustainability reports from a sample of 26 companies listed on the Brazilian stock exchange sustainability index. The study employs a mixed-methods approach and includes the following sequential steps: literature review and content analysis of sustainability reporting standards to identify critical success factors; application of the CRITIC method to define weights for decision criteria; analysis of corporate practices related to the inclusion of local communities in sustainability reports performed by Brazilian companies to determine maturity levels using the Grey Fixed Weighted Clustering method and the Kernel technique. The findings reveal that transparency, comprehensive assessment, and accountability are the most critical factors of sustainability reporting maturity regarding local communities. The analysis shows that companies in the energy sector perform better and can serve as a benchmark for companies in other sectors, such as manufacturing, in which most companies present low maturity. Key corporate practices are identified and discussed for improving engagement with local communities aiming to enhance corporate social responsibility and sustainability reporting. This study advances the understanding of corporate sustainability by highlighting the role of businesses in fostering socio-economic development through the inclusion of local communities in sustainability reporting. It extends theoretical discussions on corporate social responsibility by emphasizing transparency, accountability, and comprehensive assessment as critical factors for sustainability reporting. Practically, the findings provide insights for companies seeking to enhance engagement with local communities, offering a benchmark for industries with lower maturity levels. By demonstrating how sustainability reporting can serve as a strategic tool for social impact, the study reinforces the broader role of businesses in sustainable development.

The aim of this research is to explain the application of the Gethuk Tular communication pattern as a media for promoting local communication in the Girilayu batik tourism village. Research opens knowledge about strong relationships between various parties in the form of effective communication. Gethuk Tular as an asset in understanding the concept of communication as a tool to achieve better results in various situations. The method used in this research is a qualitative method with a case study approach. The case study in this research is a problem in the Girilayu Batik Tourism Village, which is a unique study and has certain criteria. The data sources in this research are primary and secondary data sources. The primary data source in this research is the results of interviews with informants, while the secondary data source in this research is references from tourism promotion literature, innovation diffusion literature in communication, journal literature regarding Gethuk Tular communication and other supporting media. The sampling technique uses purposive sampling. The samples selected had criteria including local community managers of the Girilayu Batik Tourism Village, batik craftsmen, and members of the Pokdarwis. The data analysis technique used has several stages, namely data collection, reduction and data presentation. The results of this research show that Gethuk Tular's communication strategy strategy which involves interaction between tourist village managers and other tourist village managers, relationships with consumers, and relationships in education and employment of local communities has an important role in expanding the promotional reach of the Girilayu Batik Tourism Village. Using the theory of diffusion of innovation and communication patterns can increase visibility and attractiveness as a tourist destination. Keywords: Tourism Promotion, Gethuk Tular Communications, Diffusion of Innovation.

Since Mary Wollstonecraft demanded equal rights for women in all fields and denounced all forms of discrimination in her book A Vindication of the Rights of Women in 1792, feminist movements began to emerge and demand the same thing, including the right to participate in politics. Indonesia, which was still called the archipelago, then had given right to women to participate in politics. The motivation of political participation of women in Indonesia was different from that of the Westerners. The motivation of the former was based on a religious spirit, not the spirit of feminism as stated by Hamka in his book Tjemburu (Ghirah). Based on this, this research focuses on Hamka’s thought on Indonesian women political participation. The purpose of this study is to explore and analyze Hamka's thoughts, and construct them, and then associate them with the current Indonesian women political participation. This research is qualitative, based on library research, and done by reviewing, tracking, and analyzing data from the books and newspaper archives. This study uses historical and philosophical. The research data are derived from primary and secondary data sources. The primary data ones are divided into two: first, the primary data sources from Hamka's books that tell about women and women's political participation in general, and, second, the primary data sources from Hamka's books that specifically discuss about Indonesian women's political participation. Analysis of data uses deductive and reflective methods. Based on the results of this research, we can conclude that Hamka had underlined his political thought construction by making the divine revelation as the supreme law. Hamka strengthened the construction of his thought on women's political participation with the element of unity of I'tiqad. This I'tiqad unity was not only in women but also in men, so that they could work together to build a religious Muslim community. Hamka himself basically allowed women (especially a muslim woman) to participate in politics as long as they had religious understanding, knowledge, and high Islamic morale, did not forget their main tasks as wives and mothers, were critical, and dare. Then it could be found as well, the two types of Indonesian women's political participation Hamka's thought, they were based on motivation and activities.

This article examines the withdrawal of change as a donation to the Retail Franchise at Alfamart Kebonsari Petarukan Pemalang. His writing was inspired by the fact that Alfamart's management had difficulty in providing second change, so the policy was to choose change into donations. The problem is how to practice withdrawing money as a donation, how and how to practice withdrawing money from the perspective of Sharia Economic Law. This research uses an approach approach other than that the data sources used are primary and secondary data sources, primary data sources are direct data sources obtained by interview and observation techniques while the primary data sources in this study are sellers, buyers, cashiers. While secondary data sources are obtained from other sources such as books, journal articles, and other information that will be discussed by researchers as supporters. With an approach approach, the results of the study show that: the practice of withdrawing change as a donation at the Retail Franchise at Alfamart Kebonsari Petarukan Pemalang is carried out voluntarily, without coercion from consumers; and the amount generated is very large, because it is distributed to the poor, so withdrawal of change as a contribution in Economic Law is allowed because it is suitable for worship.

This study aims to compare the influence of the beauty of the main character in the novel Cantik Itu Luka by Eka Kurniawan with the main character in the novel Chick Lit Beauty Case by Icha Rahmawati. The method used is a qualitative descriptive method which is required to explain the facts contained in literary works by providing a description. Sources of data used in this study are primary and secondary data sources. Primary data sources are the main sources of research that are processed directly from the source without going through an intermediary. The primary data sources in this study were the texts of the novel Cantik Itu Luka by Eka Kurniawan and Chick Lit Beauty Case by Icha Rahmawati. While secondary data sources are data sources obtained indirectly or through intermediaries but are still based on concept categories, for example through data files, books, scientific works, etc. Books used to help researchers analyze novels are books related to research. The results of this study indicate the influence of the beauty of the main character of the two novels.

Granular computing represents an object as an information granule. Traditionally the information is derived from the primary source of data by recording events such as transactions, phone calls, user sessions, security breaches, and car trips. Much of the early data mining techniques used information granules generated from primary data sources. Recent data mining techniques such as ensemble classifiers and stacked regression use secondary sources of data obtained from initial data mining activities. Typically, these techniques use preliminary applications of data mining techniques for initial knowledge discovery. The knowledge acquired from the preliminary data mining is then used for more refined analysis. Granular computing can enable us to develop a formal framework for incorporating information from both primary and secondary sources of data. This enhanced granular representation can help us develop integrated data mining techniques. This paper proposes a novel recursive meta-clustering algorithm to demonstrate the versatility of granular computing for developing integrated data mining techniques to exploit primary and secondary knowledge sources.

Technology standardization unfolds as a dialectic process marked by paradoxical tensions. However, standardization research has yet to provide a dialectic analysis of how tensions and management responses interact recursively over time, and with what effect. In this paper, we apply dialectics to analyze an action research study of a Swedish initiative that developed and diffused a technology standard to facilitate the integration of disparate IT systems in road haulage firms. Drawing on the technology standardization literature and our empirical analysis, we engage in midrange theorizing to capture the recursive dynamics through which standard-setters construct and respond to manifestations of three latent tensions: development versus diffusion activities, private versus public interests, and local versus global solutions. Our resulting dialectic theorizing explicates how standard-setters bring these latent tensions into being; how they construct salient tensions through the oppositional logics of polarization, complementarity, and mutuality; how they manage these tensions through splitting, integrating, and suspension responses; and how consequential functional, architectural, and organizational standardization outcomes produce a new social order in which new tensions emerge. These theoretical insights contribute to both the technology standardization and dialectics literatures.

Objective: The purpose of the study is to investigate the relationship between hospital resource management capacity and hospital and manager characteristics. Methods : The study was conducted on 41 hospitals affiliated to the Ministry of Health of Turkey in Istanbul and Ankara and 232 hospital managers working in these hospitals. Primary and secondary data sources were used as data collection methods. In the first part of the survey, which is used as the primary data source, the questions related to the duties of the managers, gender, total management time, the period of management in the hospital, formal management training, organizational and professional commitment and identification levels and hospital capacity management levels were included, which is used as the primary data source. As the secondary data source, hospital statistics were applied and data related to the characteristics of the hospitals. Results: Exploratory factor analysis was performed to determine whether the questions used to evaluate the resource management capacity of the hospitals were structurally valid. As a result of exploratory analysis, a three-factor structure consisting of equipment, workforce and facility dimensions was reached, and the confirmatory factor analysis conducted to test the accuracy of this structure was found to be acceptable for the goodness of fit values. As a result of the structural equation model used in the study, the type of hospitals and the number of medical specialties, and the gender of the managers have significant effects on the resource management capacity of hospitals (p 0.05). Conclusion: According to the findings, resource management capacities of specialty hospitals are at a better level than general hospitals. This result shows that the type of service and the scope of service in specialty hospitals are clearly defined. Even if the number of medical specialties becomes more complex in the findings, the resource management capacity of the hospitals is managed more successfully. In the last findings, it was concluded that female managers are more successful in evaluating resource management capacity.

Pendidikan etika dalam terminologi pendidikan Islam disebut dengan pendidikan akhlak. Tujuan daripada pendidikan akhlak adalah membentuk kepribadian muslim yang paripurna, yaitu kepribadian insan kamil. Proses pendidikan akhlak bertumpu kepada fungsi dan peran guru sebagai role model, yakni guru yang bisa di contoh oleh anak didiknya. Oleh sebab itu, dalam penelitian ini dikatakan guru yang berkepribadian adalah guru yang beretika, bermoral, berakhlak dan mampu menjadi teladan bagi anak didiknya dengan berlandaskan kepada dasar dan prinsip pendidikan islami. Adapun tujuan penelitian ini memberikan gambaran tentang pokok-pokok pikiran Abdullah Nashih Ulwan tentang pendidikan etika, pendidikan keteladanan, dan kepribadian guru. Oleh sebab itu, hasil yang diharapkan dari penelitian ini adalah ditemukannya aspek-aspek pemikiran Abdullah Nashih Ulwan dalam masalah etika, keteladanan, dan karakteristik pendidik. Penelitian ini merupakan jenis penelitian deskriptif eksploratori, yaitu jenis penelitian yang menggunakan pendekatan penelitian kualitatif (qualitative research) dengan mendeskripsikan pemikirannya dalam bentuk naratif. Sedangkan dalam menghimpun data penelitian, peneliti menggunakan sumber data primer dan sekunder. Sumber data primer yaitu buku Tarbiyah Al-Aulād Fi Al-Islām yang telah diterjemahkan oleh Jamaludin Mirri sebagai pokok bahasan atau subjek penelitian. Adapun sumber data sekunder adalah referensi-referensi lainnya yang digunakan sebagai bahan acuan pendukung yang digunakan untuk memperkuat argumentasi penulis. Berdasarkan sumber data primer dan data sekunder penulis melakukan analisis untuk mengetahui corak, pola, kategori pemikiran Abdullah Nashih Ulwan dengan menggunakan analisis isi (content analysis).

Azyumardi Azra’s Thought 1998-2015. The practice of modernization of Islamic education has been demonstrated by Azyumardi Azra at State Islamic University (UIN) of Jakarta. The type of the research used is the study of thinking figures, which is called a research figure or an individual life history. This type of the research is classified as qualitative research. The focus of this research is to identify Azra’s thoughts in the context of intellectual thinking and institutional perspective in renewing Islamic thoughts in Indonesia. This study uses primary and secondary data sources. The primary data source is a character that became the object of research, because the character is still alive, and then the primary data source in this study is Azyumardi Azra and his work. The other complement data is taken from books, papers, and journals. The result of the research indicated that the context of intellectual thinking and institutional perspectives of Azra in the renewal of Islamic thoughts in Indonesia has the same mission, namely to eliminate the scientific dichotomy in the development of PTKI. A scientific development with integrative paradigm requires an institutional transformation of State Islamic Collage (STAIN) or State Institute for Islamic Studies (IAIN) into State Islamic Universiy (UIN).