Governance Practices Research Articles

Tracing the path to sustainable governance: CSR committees as mediators of board impact on ESG performance in the MENA region

Purpose This study aims to explore the mediating role of corporate social responsibility (CSR) committees in the relationship between board characteristics and environmental, social and governance (ESG) performance, specifically within the Middle East and North Africa (MENA) region. Design/methodology/approach Based on a panel of 178 firms spanning 2015–2022, the analysis uses Baron and Kenny’s (1986) mediation approach, supplemented by structural equation modeling (SEM) path analysis for robustness. Findings The findings demonstrate that CSR committees play a significant mediating role in the impact of board size, expertise and gender diversity on ESG performance. Furthermore, the study confirms the direct, positive influence of both board characteristics and the presence of CSR committees on ESG performance, underscoring their strategic importance in fostering sustainability in this regional context. Practical implications The findings highlight the strategic importance of diversifying and enhancing board skills to improve ESG performance. Companies are encouraged to recalibrate their governance frameworks to leverage the mediating influence of CSR committees and promote sustainable business practices. Social implications By demonstrating the positive effect of CSR committees on ESG performance, this study aligns with global trends in responsible business conduct and highlights the importance of corporate governance in addressing environmental and social challenges. This alignment is critical for achieving sustainable development goals and reinforcing stakeholder trust in the region. Originality/value This research provides novel empirical insights into the mediating effect of CSR committees within the MENA region, offering a unique contribution to the discourse on corporate governance and sustainability. By highlighting region-specific governance dynamics that shape ESG outcomes, it deepens the understanding of effective governance practices.

From Software Management to Software Ecosystem Governance: A Bibliographic Review on Software Governance Practices Within Organizations and Their Evolution

Objective: The objective of this study is to map the publications that deal with IT Governance and the main aspects of Software development, acquisition and maintenance, identifying when the concepts related to software governance emerged and the main search sources for publications on the subject, highlighting the central issues of each of the emerging contexts. Theoretical Framework: A theoretical framework was used on the organizational structure of IT governance areas, focused on directing, analyzing and monitoring software development, differentiating the typical management activities designed by Juiz and Colomo-Palacios (2020). Method: The methodology adopted for this research comprises a qualitative-quantitative approach, using bibliometrics, bibliographic analysis and the application of a fractional authorship algorithm to identify the main authors to publish on the topic. Data collection was done using a set of search databases such as the Web of Science database and the Scopus database. Results and Discussion: The results obtained revealed the main authors identified in each of the databases searched, as well as the central themes of the searched themes, indicating the first appearance of each term and its main article. It is also possible to analyze the academic production related to each of these themes. Research Implications: The practical and theoretical implications of this research indicate fields of research that have become popular, bringing perspectives for future work, as well as fields that are being poorly explored in software development governance and management. Originality/Value: This study contributes to the area of ​​Information Technology management as the main themes studied in governance and management of software development formalize essential concepts for these fields of research and promote process improvement.

CSR as a mediating to company characteristic, corporate governance, and firm value

Investors use the company's value as a benchmark to assess financial performance. Therefore, we must conduct research that uncovers factors capable of enhancing the company's value. Moreover, the majority of research conducted to date has primarily focused on direct testing. This research aims to explain the mechanism of comprehending factors in generating company value based on the signaling theory framework. This study investigates the effect of corporate social responsibility (CSR) practices, as well as mediators such as profitability and size, on firm value in manufacturing firms that have listed their shares on the Indonesia Stock Exchange (BEI). The data analysis was performed using the EViews application based on the collected sample of companies in the period 2019–2022. The results of this research indicate that the level of profitability, company size, and corporate governance effect firm value components directly. This study also suggests that, in line with the signaling theory stream of research, corporate social responsibility (CSR) acts as an important channel to bind the profitable and large-sized firms along with governance mechanisms through the utilization of signals by investors about influential variables such as profitability levels or company size; overall governance practices enacted.

Institutionalizing co‐production diplomacy in contexts of long‐term epistemological conflict: A case study of cod fisheries governance

AbstractKnowledge co‐production is a collaborative approach to research that seeks to enable transformative societal change and improve outcomes in natural resource management and sustainable development. Instituting knowledge co‐production requires that researchers, decision‐makers, and stakeholders be willing to work together towards shared goals. In the context of fisheries management, co‐production represents a significant departure from the technocratic discourses and governance practices that have characterized decision‐making for decades. Moreover, some fisheries contexts have been plagued by persistent and seemingly intractable epistemological conflicts between stakeholders and decision‐makers. Such situations complicate the implementation of co‐production and raise questions about the extent to which researchers can achieve the aims of co‐production in situations of distrust, amenity, and entrenched positions. We use the case study of Northern Cod, a stock of Atlantic Cod (Gadus morhua) governance in Newfoundland and Labrador, Canada, a case of long‐standing conflict between the regulator, fishers, Indigenous peoples, and industry parties, to explore whether and how co‐production can enable collaborative research leading to “transformative societal change.” We find five factors complicating uptake of co‐production in the governance of Northern Cod: (i) competing perspectives exist regarding the relative worth of different types of knowledge; (ii) links between epistemic preferences and interests; (iii) barriers related to access and inclusion in governance spaces; (iv) barriers related to institutional design; and, (v) conflict‐ridden stakeholder relations. In a context of persistent epistemological conflict and distrust, we propose that knowledge co‐production focus on diplomacy through science with an aim to repair relationships rather than produce new knowledge that can serve as evidence in decision‐making as the primary goal of the co‐production process.

Local Body Election in Tamil Nadu - A View

This article examines the evolution and current structure of local governance and election practices in Tamil Nadu, tracing back to the historical Uravai system of village councils, where community-elected elders adjudicated local disputes. With roots in ancient Tamil society, local self-governance evolved significantly under the reign of Tamil kings, particularly during the Chola period, where the Kudavolai system—a forerunner to modern democracy—allowed villagers to select council members for self-administration. Following independence, the Indian government initiated reforms to decentralize governance, notably through the Balvantrai Mehta and Ashok Mehta Committees. These committees advocated for a three-tier rural governance model, later enshrined in the 73rd and 74th Constitutional Amendments. Tamil Nadu, aligning with these democratic principles, enacted the Panchayat Act in 1994, establishing a modern framework for local elections with distinct advancements, including reserved seats for women to enhance political inclusion. The article highlights how Tamil Nadu’s local governance structure, blending historical customs with contemporary democratic reforms, promotes public welfare through elected municipal bodies, demonstrating progressive strides in gender representation and local political participation.

A Function of Board Diversity? Does Diversity Equip Nonprofit Performance

Nonprofit boards receive plenty of advice about what they “should” do, but many fail to heed the guidance—perhaps due to limited resources, a failure to prioritize, or not realizing the critical linkage between board performance and organizational performance. This research examines diversity in board membership by linking board diversity to organizational performance. We utilize data from a large, representative national survey of nonprofit executives in the United States to examine the diversity of nonprofit boards in terms of visible diversity and inclusive behaviors and practices. Using regression analysis, we find diverse boards have more inclusive governance practices, and board diversity practices are positively related to nonprofit performance. These findings offer fresh evidence about why diversity matters relative to how boards function and their impact on fulfilling their organizational mission. This research contributes to how we think of diversity and inclusion in the nonprofit sector and why it matters beyond representational value.

Examining the implementation of UN sustainable development goals in Brazilian universities

Purpose This study aims to examine how Brazilian universities have implemented the sustainable development goals (SDGs) in institutional practices, curriculum and teaching, management and community outreach programs. Design/methodology/approach This study is based on content analysis of the data sets of Brazilian higher education courses and their link to SDGs. A literature review has also been developed to integrate the knowledge of sustainability practices in Brazilian universities. Dashboards will be used to present the related findings. Findings Brazilian universities’ practices have concentrated their efforts on SDGs, which include responsible consumption and production, sustainable cities and communities and quality education. The literature emphasizes energy efficiency, reflecting its prominence as a subject of study among universities. Originality/value This research highlights the innovative use of data analysis techniques to present the findings. It also provides examples of environmental, social and governance (ESG) practices, frameworks and tools that can help sustainability management in this sector.

The CFO financial performance and the financial market scenario: A Review

This article introduces a literature review on the CFO's financial performance in the ever-challenging Brazilian financial market scenario. Key findings pointed out that the CFO of unlisted companies shows a lower inclination to estimate the cost of equity. The study also highlighted the need for technical and organizational solutions to agency problems, such as sound corporate governance practices, computer-aided accounting systems, incentive-based compensation, clear performance goals, and delegation of operational decisions. The study also examined the CFO's perspective and the companies' strategic ecosystem, finding that duality in the roles can negatively impact financial reporting quality.

Cloud-Native ETL: Integrating Databricks and Azure Data Factory for Scalable Data Processing in Enterprise Environments

This article examines the implementation of cloud-native ETL solutions leveraging Databricks and Azure Data Factory (ADF) for scalable data processing in enterprise environments. The article presents a comprehensive analysis of the architectural design, integration strategies, and performance optimization techniques for combining Databricks' powerful data transformation capabilities with ADF's robust workflow orchestration. Through a series of case studies and empirical evaluations, we demonstrate how this integrated approach addresses the challenges of big data processing, including scalability, flexibility, and cost-effectiveness. Our findings reveal significant improvements in processing efficiency and resource utilization, with observed reductions in ETL pipeline execution times by up to 40% and overall cloud infrastructure costs by 25%. The article also highlights best practices for data governance, security, and quality management within this framework. These insights provide valuable guidance for data engineers and IT professionals seeking to modernize their data processing infrastructure and harness the full potential of cloud-native ETL solutions.

Editorial: Innovate support for older people to reflect changing governance, values, peer and professional practices and built environments

Editorial: Innovate support for older people to reflect changing governance, values, peer and professional practices and built environments

Investigating the mediating role of national governance bundles and institutional ownership on the relationship between risk governance disclosure and market valuation: evidence from Sub-Saharan Africa

Purpose The paper aims to comparatively examine the impact of risk governance disclosure (RGD) on the market valuation of firms in Sub-Saharan Africa (SSA) and the mediating role of institutional investment and national governance bundles (NGB). Design/methodology/approach Using a dynamic system generalized method of moments estimation to control for endogeneity, the data for this research is manually collected from the annual reports of small and large firms in Nigeria (80 firms) and South Africa (100 firms) for the period 2012–2017 (900 firm years). Findings The authors find that firm RGD directly impacts firm valuation positively, but this association is significantly mediated by national governance practices (bundles) and institutional investment. The authors also develop a conceptual framework that shows the direct and indirect impact of RGD on firm market valuation. Originality/value The paper contributes to the comparative corporate governance literature in three ways. First, the authors show that differences in country-level RGD are explained by the maturation of governance regulations and institutions in each country. Second, despite the differences in the level of maturity of governance institutions across countries, stock markets value risk governance information. Finally, the study develops a conceptual framework that addresses prior inconsistent findings by showing that firm-level NGB and institutional investment significantly mediate the association between RGD and market valuation.

Effect of Political Stability on International Tourism in Kenya

Purpose: The aim of the study was to analyze the effect of political stability on international tourism in Kenya. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Political stability is essential for international tourism in Kenya, as stability fosters a sense of safety that attracts foreign visitors. During peaceful periods, Kenya sees growth in tourist arrivals and revenue, while political unrest, such as the post-election violence in 2007-2008, results in sharp declines as safety concerns deter tourists. Tourism in Kenya is highly sensitive to political fluctuations, with even minor instability affecting tourist perceptions. To sustain and grow its tourism sector, Kenya must prioritize political stability through effective governance, peaceful elections, and strong conflict resolution strategies, which will help build a resilient tourism industry. Unique Contribution to Theory, Practice and Policy: Social conflict theory, political economy theory & the institutional theory may be used to anchor future studies on the effect of political stability on international tourism in Kenya. Implementing robust governance practices, such as transparency, accountability, and anti-corruption measures, will enhance the overall tourist experience and foster trust among potential visitors. Formulating policies that promote good governance and strengthen institutions will create a conducive environment for political stability.

Understanding Foresight‐Policy Interactions: The Role of Institutionalization

ABSTRACTPublic administration in governments strives to develop forward‐looking capacities. Foresight has come to the fore as a set of practices that is mobilized to counter political myopia. Despite this increasing interest in governmental foresight, research suggests that diverging institutional practices, organizational structures, and epistemic cultures between foresight practices and policy‐making result in loose coupling. This article aims to contribute to understanding these complicated foresight‐policy interactions. To this end, we draw on findings from public administration scholarship. The concept of institutionalization is employed to analyze how foresight aligns with working practices and routines in government. Based on an in‐depth case study on the institutionalization of foresight practices within the German Federal Government, we demonstrate that scrutinizing the multiple dimensions of institutionalization helps not only to understand where and why loose ends occur but also provides new insights into some of the causes of the lacking impact. The article does not aim to provide an easy fix. Instead, we want to sensitize foresight practitioners, reduce both disappointment and overstating regarding the role of foresight in policy‐making, and provide a nuanced understanding of foresight practices in government.

Digital Governance and Electronic Waste Management at Federal University of Mato Grosso do Sul – Brazil

The Federal University of Mato Grosso do Sul (UFMS) has the Information and Communication Technology Master Plan (PDTIC) to guide and monitor the performance of the Information Technology (IT) area within the institution. The IT area at UFMS has the Digital Governance Committee (CGD), responsible for drafting the Information Security Policy (PSI); the Information and Communication Technology Procurement Plan (PCTIC); the Open Data Plan (PDA); and the University's PDTIC. In addition to the Information and Communication Technology Agency (AGETIC), which is responsible for coordinating, guiding, supervising, executing, and controlling the organization's IT activities. This work aims to demonstrate that sustainability is part of both Digital Governance and the curriculum of UFMS students, focusing on the management of Waste from Electrical and Electronic Equipment (WEEE) within the University. The UFMS Solid Waste and Health Services Management Plan (PGRS/PGRSS) outlines guidelines for the management of these materials, and annually, since 2017, the Faculty of Computing (FACOM) at UFMS organizes the Electronic Waste Collection Week, a project aimed at raising awareness among the academic community about disposal, reuse, and recycling, helping to conserve the environment. This action assists in the education of these students by making them protagonists in this initiative. In each edition hundreds of electronic devices have been reused by students and community, serving as an example of socio-environmental impact action. The methodology employed by UFMS to organize and advance electronic waste management efforts involved the establishment of digital governance regulations, along with sustainability management and governance practices, in order to structure and promote electronic waste management actions at UFMS.

Europe's Super‐Rich: Towards Oligarchic Constitutional Order

AbstractThis article addresses an important but understudied puzzle in European Union Studies: the super‐rich's influence on domestic and transnational discourses, policies and institutions for wealth defence, security and legitimacy. It examines the super‐rich's impact on democratic governance and human rights claims of marginalized groups, and how states, civil society and non‐oligarchic entities contest oligarchic rule. The article proposes a research agenda to determine if Europe can be seen as an oligarchic constitutional order, characterized by governance practices and authority structures deeply intertwined with the super‐rich's interests in transnational and domestic politics. The framework in this research agenda underscores how institutional arrangements, legitimating principles, regulatory practices and procedural systems increasingly favour the super‐rich, reflecting a dominant mode of transnational governance rooted in extreme socio‐economic stratification. The research agenda aims to elucidate the tension between wealth and democratic governance, particularly how policies and normative discourses often align with the super‐rich's interests despite resistance from marginalized groups.

Equal Despite Different Entitlements? M.C. Piepers’ Ambiguous Conceptualization of Legal Equality (1898)

In ‘Gelijkstelling van Vreemde Oosterlingen met Europeanen’ (‘Legal Equation of Foreign Asians with Europeans’), published in 1898 in Tijdschrift voor Nederlandsch-Indië, the liberal intellectual M.C. Piepers argued against the legal equation of the resident Japanese subjects in the Netherlands Indies with the Europeans. To make such equation happen, Parliament in the Netherlands discussed a change in the Law in order to alter the provisions with respect to the binary colonial distinction between Europeans and all other people in the Netherlands Indies as laid down in article 109 of the ‘colonial constitution’ (‘regeringsreglement’) of 1854. The change was needed for the 1896/1897 trade-agreement between the Netherlandic Empire and Imperial Japan to be implemented. Piepers warned against this ‘surrender’ to Japanese claims, arguing that the change emerged from a wide-spread misunderstanding of the legal and constitutional regulations with respect to legal entitlements in the Netherlands Indies. This article interprets Piepers’ passionate defense of the judicial status quo concerning equality founded on ‘legal’ definitions of difference, as an avant la lettre constitutional ‘apartheid’ argument. Piepers’ view on Netherlands Indies state formation started from a legal pluralism with subjectively defined groups. We will argue how in these subjectivities resonate three levels of power relations around 1900: a) geopolitical; b) national/state/colonial c) individual; with long-living aftermaths. Piepers final line of defending the status quo is the distinction between the just de jure equality in colonial society and the unjustified de facto hierarchical relationships between the different population groups. This very opposition between just laws and unfair practices in colonial governance obscures how the Eurocentrism of European (liberal) legal thought inevitably resulted in racist practice

Ethnopolitical Trends of Party Building in Kazakhstan and China

The role of political parties in multi-ethnic states is quite complex, as they should be focused not only on political governance at the level of the state as a whole, but also on promoting national unity in interethnic relations, forming tolerant cooperation and interaction between different ethnic groups. Aim. This article aims to take the operation and development of political parties in multi-ethnic countries such as Kazakhstan and China as examples to study the role of political parties and to study cases from the practice of their activities in maintaining national stability, promoting social harmony, and protecting the interests of small ethnic groups.Tasks. One of the tasks of political parties in multi-ethnic states is to integrate different social interests and ensure that all ethnic groups have a voice and are represented in the decision-making process at the national level.Methods. Comparative analysis is used to compare models of multi-ethnic governance in different countries or regions, and to analyze the role and effectiveness of different political parties in these models. This will help to understand the strengths and weaknesses of different governance models and identify best practices. It also analyzes the reasons for the successes and failures of different countries and political parties by analyzing their historical practices of multi-ethnic governance. This will help to understand how political parties have responded to ethnic conflicts and governance challenges throughout history.Results. The research paper pointed out that the policies developed and implemented by political parties in multicultural countries in support of the cultures of different ethnic groups, the protection and promotion of the languages, religions, traditions and cultural identities of different ethnic groups, comply with the UN standards and principles on these issues. However, as shown by the political and SWOT analysis of the statutory and program documents of the political parties in the countries studied, there are problems.Conclusion. Certainly, political parties are making efforts to ensure equal opportunities and access for all ethnic groups to the economy, education, employment and so on, in order to promote the creation of a fair and inclusive society, while ensuring the civil rights of minority ethnic groups, or as it is called in international legal literature “national minorities”.

United we stand, divided we fall: The impact of top management team stability on corporate litigation

Escalating commercial litigation in emerging markets arouses growing concerns for listed companies, while certain corporate governance practices are proved to be effective in curbing litigation risks. Using panel data from China’s A-share listed companies, we demonstrate that a stable top management team is a cornerstone in reducing a firm’s exposure to litigation risk. We find that this inhibitory effect is achieved by mitigating agency problems, strengthening internal controls, and cultivating firm-specific human capital. Further analyses reveal that this effect is more pronounced when TMTs have more company ownership, exhibit stronger managerial discretion, and maintain a higher proportion of female executives, or when they experience greater environmental uncertainty. Additionally, a strong legal environment and institutional monitoring can both serve as substitutes for top management team stability in reducing corporate litigation risk. Our study contributes to the literature by providing empirical evidence of the positive impact of top management team stability on corporate risk management.

The Influence of Political Culture on Youth Officials’ Leadership Styles and Civic Engagement

Recognizing the underlying cultural factors that influence political attitudes can aid in resolving conflicts and promoting social cohesion. This study explored the influence political culture on Youth Officials’ leadership styles and civic engagement. The study was conducted in one of the universities in Ozamiz City, Misamis Occidental. The descriptive-correlational design was used in the study. There were 135 students who served as the respondents selected through a purposive sampling technique. The researcher-made Youth Officials Political Culture, Youth Officials’ Leadership Styles, and Youth Officials’ Civic Engagement Questionnaires were used as research instruments. Weighted Mean and Pearson Product-Moment Correlation Coefficient were used as statistical tools to analyze the data gathered. Results revealed that the youth officials perceived political culture in their respective barangays was very highly participant. The youth officials’ leadership style was democratic, while their civic engagement was to a very great extent. The perceived political culture generally influenced the respondents’ leadership styles and civic engagement. Political culture holds a major factor on how the youth officials lead their constituents and engage themselves in civic activities. It is recommended that youth officials sustain their democratic practices in governance to encourage citizens to participate freely in collective political action and influence decision-making processes.

Corporate governance and capital market development in the GCC: a comparative literature review

PurposeThis review provides a detailed analysis of corporate governance practices across Gulf Cooperation Council (GCC) countries, focusing on board characteristics, executive remuneration, capital markets and the integration of ethical and sustainable practices. It evaluates how these governance frameworks influence market performance, investor confidence and corporate sustainability within the region.Design/methodology/approachThe study synthesizes findings from 15 recent research studies, examining corporate governance mechanisms, board composition, executive compensation policies and their impact on market capitalization. The data were collected from major academic databases, including Google Scholar, Springer, Web of Science and Scopus.FindingsThe analysis exhibits both similarities and differences in corporate governance frameworks across GCC countries. Important findings include a universal mandate for the separation of chief executive officer (CEO) and chairman roles, varied board composition requirements and differing executive remuneration and transparency policies. Saudi Arabia and the United Arab Emirates (UAE) lead in market capitalization, reflecting advanced governance practices, though disparities exist among GCC countries. The review also notes the increasing alignment of corporate governance with corporate social responsibility (CSR) principles, especially in sustainability reporting and ethical practices, highlighting a growing commitment to long-term value creation.Originality/valueThis review uniquely synthesizes recent research on GCC corporate governance, offering insights on board structures, executive pay and market dynamics with a focus on ethical and sustainable practices. It provides valuable perspectives for stakeholders, policymakers and academics interested in enhancing governance frameworks in the region while contributing to the global discourse on aligning corporate governance with sustainability standards.