Responsible Government Research Articles

Balancing the books or winning votes: unveiling the power of fiscal strategies in local elections and the fate of prudent mayors

ABSTRACT This research examines how mayors’ fiscal decisions affect their likelihood of re-election, with a particular focus on their use of political business cycle tactics during local elections. The theory suggests that there are some incentives for incumbents to manipulate fiscal policy at the local level. The study examines the budgets of 2475 local government units in Poland over 15 years, covering three full local election cycles, using a panel data logit model to assess the influence of their fiscal activity on re-election outcomes. The results show that increasing deficits or investments in election years can significantly improve the re-election prospects of mayors, with a stronger effect for investments. However, investment is less susceptible to short-term changes and deficits are easier to influence. Increasing the deficit raises the likelihood of re-election by about 80% (odds ratios), while running large budget surpluses through reduced spending can effectively eliminate the chances of re-election. Furthermore, increasing debt has no significant effect on re-election chances. The research also examines which categories of local government are most likely to exhibit incumbency behaviour consistent with political business cycle theory. The overall analysis highlights the complex relationship between fiscal policy choices and electoral victory in local government. It provides insights into political strategies and their consequences for political accountability and fiscal responsibility. The research findings suggest the need for additional checks and balances, such as deficit ceilings, to counteract politically motivated fiscal mismanagement and underline the importance of fiscal responsibility in local governance.

Administrative Governance between Reality and Application in Saudi Universities: A Case Study of Imam Muhammad bin Saud Islamic University from the Perspective of its Faculty Members

The study aimed to explore the reality and application of administrative governance in Saudi universities, focusing on Imam Muhammad bin Saud Islamic University. To achieve the study’s objectives, the researcher used the descriptive-analytical method and relied on a questionnaire as the main tool for field study. The questionnaire consisted of 43 items addressing governance principles. The results concluded that the six dimensions of administrative governance (participation, responsibility, independence, professional behavior and work ethics, disclosure and transparency, and strategic vision) were highly present at Imam Muhammad bin Saud Islamic University at an overall rate of 84%, with a general mean of (4.19). The principles of governance were ranked based on their application, as follows: Strategic Vision ranked first with a mean of 4.59 (92%) and a very high level of availability. Responsibility ranked second with a mean of 4.30 (85%) and a very high level of availability. Professional Behavior and Work Ethics ranked third with a mean of 4.21 (84%) and a very high level of availability. Independence ranked fourth with a mean of 4.20 (84%) and a high level of availability. Disclosure and Transparency ranked fifth with a mean of 4.12 (82%) and a high level of availability. Participation ranked last with a mean of 3.72 (74%) and a high level of availability. Also the study found no statistically significant differences at the significance level (α = 0.05) in the degree of governance principles’ availability due to variables of gender (male/female) or years of teaching experience.

Governance of Generative AI

Abstract The rapid and widespread diffusion of generative artificial intelligence (AI) has unlocked new capabilities and changed how content and services are created, shared, and consumed. This special issue builds on the 2021 Policy and Society special issue on the governance of AI by focusing on the legal, organizational, political, regulatory, and social challenges of governing generative AI. This introductory article lays the foundation for understanding generative AI and underscores its key risks, including hallucination, jailbreaking, data training and validation issues, sensitive information leakage, opacity, control challenges, and design and implementation risks. It then examines the governance challenges of generative AI, such as data governance, intellectual property concerns, bias amplification, privacy violations, misinformation, fraud, societal impacts, power imbalances, limited public engagement, public sector challenges, and the need for international cooperation. The article then highlights a comprehensive framework to govern generative AI, emphasizing the need for adaptive, participatory, and proactive approaches. The articles in this special issue stress the urgency of developing innovative and inclusive approaches to ensure that generative AI development is aligned with societal values. They explore the need for adaptation of data governance and intellectual property laws, propose a complexity-based approach for responsible governance, analyze how the dominance of Big Tech is exacerbated by generative AI developments and how this affects policy processes, highlight the shortcomings of technocratic governance and the need for broader stakeholder participation, propose new regulatory frameworks informed by AI safety research and learning from other industries, and highlight the societal impacts of generative AI.

Evaluation of some physicochemical parameters and health risks associated with potentially toxic elements (PTEs) in agricultural soils from the southwest region of Ethiopia

In this study, soil samples collected from Burusa and Bure agricultural sectors were analyzed for their physicochemical parameters and potentially toxic elements (Fe, Mn, Zn, Cu, Co, B, Se, Ni, Cr, Pb, Cd, As, and Hg). Physicochemical parameters were analyzed according to AOAC methods. For quantification of PTEs, the soil samples were digested by using aquaregia (HCl: HNO3; 3:1) and 5 mL of H2O2 (30%) at a digestion temperature of 250°C for 3 hours prior to ICP-OES analysis. The percent recoveries (%R) and relative standard deviation (%RSD) of this method ranged from 83 to 106% and 0.39 to 9.2%, respectively. The LODs and LOQ values were in the range of 4.3 × 10-4-5.3 × 10-2 mg/L and 1.4 × 10-3-1.76 × 10-1 mg/L, respectively. The analyzed mean values of physicochemical parameter including pH, temperature, electrical conductivity, moisture, organic matter and nitrogen content were found in the range of 4.85-6.47, 20.5-21.4°C, 101.6-230.7 µS/cm, 8.67-20.7%, 0.677-1.81% and 5.81-6.85%, respectively. The average amount of potentially toxic elements found in the soil samples were ranged as 57073-81279, 1185-3255, 41.0-72.2, 12.6-29.2, 18.8-50.8, 25.0-40.5, 42.2-60.8, 13.6-34.5, 41.9- 67.2, 25.0-59.4, 9.92-13.3, 0.933-1.12 and 4.97-8.63 in mg/kg for Fe, Mn, Zn, Cu, Co, B, Se, Ni, Cr, Pb, Cd, As and Hg, respectively. The highest concentrations of among the entire PTEs were recorded for Fe, followed by Mn, in the analyzed soil samples. All the studied elements are below the FAO/WHO permissible limit except Fe, Se, Cd, and Hg for all analyzed soil samples and Mn for the Bure soil sample. The target hazard quotient (THQ) and hazard index (HI) values are <1, suggesting an insignificant non-carcinogenic risk of the heavy metals to the adults via ingestion, inhalation, and dermal contact exposure of agricultural soils. Likewise, the individual element incremental lifetime cancer risk (ILCR) occurrence for all studied soil samples is below 1 × 10-4. The total ILCR of potentially toxic heavy metals (Ni, Cr, Pb, Cd and As) resulting from ingestion, inhalation, and dermal contact exposure of agricultural soil by an adult population indicate a slightly higher potential cancer risk (> 1 × 10-4) for soil samples obtained from Bure S1, Bure S2, and Bure S3. Therefore, continuous monitoring of these harmful elements should be made by agricultural sectors and responsible government regulatory authorities are crucial to prevent PTEs related to agricultural soils in Ethiopia.

Relevance of corporation quality and environmental protection, social responsibility, and corporate governance

ABSTRACT This study explores the relationship between corporate ESG performance, various corporate quality metrics, and the F-Score. The empirical results obtained using composite quality indicators based on traditional financial performance metrics exhibit a significant positive correlation with corporate ESG performance and with the individual dimensions of E, S, and G. The F-Score also exhibits a significant positive correlation with corporate ESG performance, supporting the notion that companies with better quality are more willing to allocate extra resources to ESG. The empirical model in this study reveals higher explanatory power for overall corporate ESG performance and the social responsibility dimension. This study is the first to reveal the relationship between composite quality indicators and the emerging sustainability indicator, ESG, in the Taiwan capital market, thereby filling a substantial gap in the literature.

Sustaining Wisdom for Modern Corporate Governance: Insights from The Bhagwad Geeta

Shreemad Bhagwad Geeta, a philosophical and spiritual text, provides profound insights that can be applied to contemporary corporate governance. Its teachings on ethics, leadership, decision-making, and personal responsibility offer a framework for ethical corporate practices, making it highly relevant for today’s business environment. Key principles from the Geeta, such as selfless action (Nishkama Karma), duty (Dharma), and the importance of inner balance, contribute significantly to responsible governance. Leaders who embrace these concepts are better equipped to make ethical decisions, main-tain integrity in the face of challenges, and promote a culture of transparency and fairness. The Geeta’s teachings on emotional intelligence, resilience, and detachment from outcomes offer guidance for han-dling the pressures and complexities of corporate leadership. Additionally, its focus on the importance of inclusivity and collaboration fosters an environment where diverse perspectives are valued, leading to more effective governance structures. This research paper aims to explore how the Bhagwad Geeta’s spiritual and philosophical principles provide practical solutions to modern corporate challenges, en-hancing leadership qualities, promoting ethical practices, and fostering organizational sustainability. By integrating these ancient teachings with contemporary governance frameworks, corporations can create a more ethical, transparent, and successful organizational culture that aligns with both business objectives and societal well-being.

Land governance arrangements in Tanzania: Actors, processes and instruments

Land governance in most developing countries remains a big challenge because of many factors particularly those related to tenure systems and institutional frameworks. This paper presents land governance arrangements in Tanzania whereby two dominant tenure systems, granted and customary, prevail. An exploratory research design was used in the study. As such, a critical review of documents embracing land governance arrangements and practices as well as training workshops on the Voluntary Guidelines on the Responsible Governance of Tenure of Land, Fisheries and Forests (VGGTs) of 2012 conducted in four regions were useful in capturing primary data that exhibit real life cases that impact on land governance arrangements. The key respondents were professionals in the land, forestry and fisheries sectors who were the main targets in the VGGT programme. Findings revealed that Tanzania is rich in policies and laws which govern land; but still there are many challenges on land governance which have given rise to land use conflicts over time. We conclude that although a number of steps to improve land governance, poor land governance in the land sector is pivotal. Aspects of inclusive transactions, land use planning and implementation processes, local land administration capacity, transparency around valuable natural resources, women’s de facto land rights, and negotiate community driven solutions are crucial in the land governance spectrum.

Land policy and land reforms in 1990-2024 taking into account the orders of the President of the Russian Federation V.V. Putin made on 18.04.2024 based on the results of the visit to Stavropol Krai on 5 March 2024

On May 11, 2012, the Committee on World Food Security (CFS) of the Food and Agriculture Organization of the United Nations approved the Guidelines on "Responsible Governance of Tenure of Land, Fisheries and Forests in the Context of National Food Security." These guidelines serve as a reference material and provide recommendations for improving resource management to ensure food security. The management of tenure and resource use systems is a key element in determining the rights and obligations of users. Ineffective management leads to social instability, environmental problems, economic losses, and conflicts due to corruption or the inability of authorities to protect people's rights. Responsible management, on the other hand, promotes sustainable social and economic development and creates favorable conditions for investment.

The Relationships between ESG Responsibility, Earnings Management, and Tax Aggressiveness: Evidence of the Halo Effect from Indonesia

Introduction/Main Objectives: Sustainable firms should develop competitiveness by seeking interconnections between financial and non-financial goals. This research investigates the halo effect to shed light on the motives behind environmental, social, and governance (ESG) responsibility and tax aggressiveness engaged in by the firms dealing with real earnings management (REM). Background Problems: Do higher ESG scores improve corporate value due to corporate credibility and ethical practices, or due to the motive of doing good to cover up irresponsible practices? Novelty: Only a few studies have investigated the motivation of Indonesian companies in carrying out ESG, associated with REM and tax aggressiveness to test for a halo effect. Research Methods: This study is based on a sample of manufacturing companies listed on the Indonesia Stock Exchange between 2015 and 2019. Panel data regression models are used in testing the hypotheses. Finding/ Results: ESG scores have a positive effect on market value. The halo effect is present in manufacturing firms practicing REM. Firms entering into REM have significantly higher ESG scores. REM has a negative effect while ESG scores have a positive effect on tax aggressiveness. Conclusion: ESG scores could increase firms’ value. However, the presence of the halo effect results in higher ESG scores for firms engaging in REM. The REM activity prevents firms from aggressive tax planning, while governance responsibility encourages them to do so. The halo effect opens up the opportunity to engage in REM and tax aggressiveness. Thus, the government requires scrutiny considerations in order to avoid the unfavorable side effects of ESG enforcement.

Making Migrants Deportable: The Internalization of Restrictive Policies Through Transferred Responsibility and Borrowed Legitimacy

Abstract This paper explores the connection between social policy and immigration law as one feature of migration governance to advance internal bordering and border internalization. It argues that responsibility for migration governance is being transferred: from immigration authorities and the broader field of immigration policy to social services and the broader field of social policy. This allows for the outsourcing of immigration control to “new” sectors of society. In a second step, immigration authorities borrow legitimacy from social services and related actors involved in assessing non-citizens, thus turning reports from one policy field to the service of assessments made in another. This work draws on empirical data collected from Swiss immigration authorities (Migrationsdienste) and social services (Sozialdienste) whose work concerns migrants in receipt of social assistance. In Switzerland, powerful stereotypes shape the legal residency rights of non-citizens by portraying them as undeserving of welfare, reinforcing a strict citizen vs. non-citizen divide. As I argue, the connections between “workfarist” policies that characterize the Swiss welfare state and restrictive immigration policies legitimate the withdrawal of residence rights from non-citizens rendered destitute. The transfer of responsibility and borrowing of legitimacy facilitated by this entwinement of social policy and immigration law entrench processes of internal bordering. With formerly less related policy fields now increasingly charged with immigration-related decision making, the existing bordering practices of immigration authorities are expanded to encompass new actors. This close entwinement of different policy fields is characteristic of how contemporary societies police and control non-citizens.

Does ESG Performance Affect Supply Chain Concentration? Evidence From China

ABSTRACTThis study aims to examine the impact of corporate environmental, social responsibility, and corporate governance (ESG) performance on supply chain concentration in the Chinese capital market. It finds that corporate ESG performance reduces supply chain concentration by increasing firms' information transparency and bargaining power. Additionally, digital transformation positively moderates the relationship between ESG performance and supply chain concentration. Further analyses indicate that the dampening effect of corporate ESG performance on supply chain concentration is more pronounced among firms that are non‐state‐owned and have higher financing costs. These findings offer valuable practical guidance for Chinese listed companies and governments.

Responsible governance of generative AI: conceptualizing GenAI as complex adaptive systems

Abstract Organizations increasingly use Generative Artificial Intelligence (AI) to create strategic documents, legislation, and recommendations to support decision-making. Many current AI initiatives are technology-deterministic, whereas technology co-evolves with the social environment, resulting in new applications and situations. This paper presents a novel view of AI governance by organizations from the perspective of complex adaptive systems (CASs). AI is conceptualized as a socio-technological and adaptive system in which people, policies, systems, data, AI, processes, and other elements co-evolve. The CAS lens draws attention to focusing AI governance on the entire organization, taking an outward perspective and considering public values and societal concerns. Although there is no shortage of AI governance instruments, they differ in their effectiveness, and combinations of appropriate mechanisms should be selected to deal with AI’s evolving nature and complexity. A major challenge is that no responsibility, and therefore accountability, is taken due to the lack of understanding of the full socio-technological CAS. As such, joint accountability is needed in which involved parties work together.

Analisis Empiris Agresivitas Penghindaran Pajak Dalam Konteks Tanggung Jawab Sosial Perusahaan Dan Tata Kelola Perusahaan

The issue of tax avoidance remains intriguing for further investigation in empirical studies. This research was conducted to re-examine the influence of corporate social responsibility and corporate governance on aggressive practices in tax evasion. The data source is from manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange between 2017 and 2021. This research used 168 companies with a purposive sampling method. Data analysis uses multiple linear regression using statistical software for social sciences. The research results show that the variables of corporate social responsibility, the presence of independent commissioners, and institutional ownership have a significant negative impact on aggressive practices in tax evasion. On the other hand, there is no significant influence of the audit quality variable on tax evasion. Therefore, the higher the level of corporate social responsibility disclosure, the proportion of the presence of an independent board of commissioners, the quality of audits, and the proportion of institutional ownership, the level of aggressive practices in tax evasion tends to decrease.

Integration of ESG Principles in Halal Logistics: Advancing Sustainable Practices in the Islamic Supply Chain

The integration of ESG principles into halal logistics represents a strategic alignment of sustainable practices with Islamic ethical standards, advancing sustainability within the Islamic supply chain. Halal logistics, rooted in Shariah law, emphasises ethical conduct, transparency, and environmental stewardship, echoing the objectives of ESG frameworks. This review explores the synergy between ESG principles and halal logistics, highlighting shared values such as environmental responsibility, social justice, and robust governance. It identifies key areas where ESG integration can enhance halal supply chains, including ethical sourcing, waste reduction, fair labour practices, and technological innovation. Furthermore, the review discusses challenges such as regulatory inconsistencies, financial constraints, and stakeholder engagement, offering recommendations to address these barriers. By aligning ESG with the maqāṣid al-Sharī‘ah and Sustainable Development Goals, this paper underscores the transformative potential of halal logistics as a model for ethical and sustainable global supply chain practices.

Analysis of the Effect of Corporate Social Responsibility and Good Corporate Governance on Stock Performance in Public Companies in Indonesia

This study analyzes the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Stock Performance (SP) in public companies in Indonesia. Using a sample of 160 companies and a quantitative approach, data was collected through a 5-point Likert scale survey and analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The findings reveal that both CSR and GCG positively influence stock performance, with GCG having a stronger impact (β = 0.612) compared to CSR (β = 0.384). The results emphasize the importance of ethical practices and effective governance in enhancing investor confidence and improving stock market performance. These findings provide important implications for managers, investors, and policymakers, suggesting that companies focusing on CSR and GCG are likely to experience better financial outcomes in the stock market.

THE ROLE OF ISLAMIC SOCIAL REPORTING IN MEDIATING THE BOARD OF DIRECTORS AND MARKET PERFORMANCE

The goal of this research is to investigate how the influence of the board of commissioners and the board of directors on market performance is mediated by the disclosure of Islamic social reporting. The population under investigation is made up of all the businesses that are listed on the Sharia Stock Index. The researchers employed the proportionate random sampling approach to select 778 organizations out of the minimal sample of 472 companies, as determined by the sample calculation findings using G*power. The structural equation model (SEM) is the analytical technique employed in this study. The research's hypothesis test result suggests that the board of directors and commissioners greatly improves Islamic Social Reporting. The market's performance is significantly enhanced by the commissioners and board of directors. Business performance increases significantly with Islamic Social Reporting. The board of directors and board of commissioners significantly improve market performance through Islamic Social Reporting. This research adds value by offering fresh perspectives on how the Board of Directors and Commissioners' roles can affect a company's performance in the market when ISR principles are applied. The research's practical implication is that businesses can utilize it to inform the development of improved corporate governance and social responsibility policies and strategies.

Social responsibility and university governance: Case study public universities in the central zone of Ecuador

Social Responsibility (SR), currently plays a leading role in the management and management of organizations, guiding them to be socially responsible. The objective of the study presented is to analyze the factors associated with Social Responsibility and University governance, in public universities in the central zone of Ecuador. The investigative analysis was carried out with a 145 sample of students corresponding to the five public universities in the area, for which qualitative methodology was used, as it allowed explaining the problem from a social and descriptive context, the quantitative methodology on the other hand allowed apply a questionnaire to collect information and thus have a clearer appreciation of the objective reality of university management and its relationship with society; it is also non-experimental cross-sectional in order to achieve the proposed objective. Among the results obtained, common elements were found that are repeated in the 5 universities analyzed, 51.03% know the code of ethics, 31.10% say that there is evaluation and training of administrative personnel, 57.24% state that there are none. spaces for dialogue and participation of university actors, 75.67% say that universities have an organizational structure, in addition, a deficiency was identified in communication systems. The data also indicate that students have a negative perspective in relation to the ability of administrative staff to effectively fulfill their role within the university, which demonstrates that students have a negative view in relation to the management carried out by administrative staff in its role within the institutions, it can then be said that a very notable weakness is evident in university governance. These data are relevant for decision-making and the incorporation of effective strategies for responsible management of the institutions analyzed

Governance Model for Artificial Intelligence in the Public Sector of Guayaquil, Ecuador, 2024

Background: The implementation of artificial intelligence (AI) in the public sector represents a crucial milestone in the digital transformation of Ecuador, particularly in Guayaquil. While AI has the potential to optimize administrative processes, enhance public services, and improve data-driven decision-making, its deployment without a robust governance framework poses ethical, legal, and social risks. Methods: This study employs a quantitative, non-experimental research design to analyze AI governance in Guayaquil’s public administration. Data collection was conducted through structured surveys administered to public employees, evaluating key dimensions such as governance components, public perceptions, technological infrastructure, and ethical considerations. Statistical techniques, including Pearson correlation analysis, were used to assess relationships between variables. Results: Findings highlight the disparity in AI adoption among public institutions, with significant gaps in training, infrastructure, and policy implementation. The study underscores the necessity of an AI governance model that ensures transparency, inclusivity, and ethical compliance. Conclusions: The proposed governance model provides strategic recommendations for AI adoption in Guayaquil’s public sector, emphasizing regulatory frameworks, capacity-building initiatives, and cross-sector collaboration. This research contributes to the global discourse on responsible AI governance, aligning with international efforts to establish ethical standards for emerging technologies

MANDATORY SUSTAINABILITY REPORTING – EVOLUTION OF REGULATION IN THE EUROPEAN UNION

In times of climate changes, social inequality and resource scarcity, responsible corporate governance is essential for sustainable global economic development. The importance of sustainability reporting lies in the fact that companies present their ecological, social, and economic impacts transparently to stakeholders and take responsibility for their actions. Through such reports, companies can show how they integrate sustainability aspects into their business strategy, implement them in their business activities and what progress they are making. Until the 2008 financial crisis, corporate sustainability reporting in the EU was based on voluntary reporting, but this was replaced by mandatory sustainability reporting because of the lessons learned from the financial crisis. The reasons for this included the fact that the voluntary principle of sustainability reporting only provided the hoped-for impetus for corporate management geared towards sustainability aspects to a limited extent and that the EU's political will to transform the economy and society into a sustainable one is intended to channel capital flows into sustainable companies and business activities by means of increased transparency. The aim of this paper is to show the current development of the EU Regulation on the road to mandatory sustainability reporting.

Analysis of the Influence of Corporate Social Responsibility and Corporate Governance on Financial Performance in Mining Companies Mediated by Green Innovation

Analysis of the Influence of Corporate Social Responsibility and Corporate Governance on Financial Performance in Mining Companies Mediated by Green Innovation