Abstract
The Exposure Draft for Proposed International Standard on Sustainability Assurance (ISSA) 5000 has been issued by the International Auditing and Assurance Standards Board (IAASB) because there is increasing demand by stakeholders for assurance of sustainability information. Our recommendations include: (i) a more flexible approach to ethics and quality management instead of the requirements for standards that are at least as demanding as the accounting profession's standards; (ii) more differentiation between the requirements for limited as opposed to reasonable assurance and (iii) more cautious use of the term materiality and clearer definitions of the different materiality concepts to avoid potential confusion.
The International Journal of Entrepreneurship and Innovation, Ahead of Print.
A field study involving 35 institutionally constrained small and medium enterprises (SMEs) was conducted to investigate how entrepreneurs operating in developing economies draw on norms in the absence of formal institutional support. Employing a qualitative approach, our findings revealed that the institutional logics perspective, which presupposes an understanding of entrepreneurial behaviour, provided insights into many of the decisions observed within the SMEs. Our interview data revealed how a variety of culturally specific norms, including those influenced by kinship, religion and trade associations, played a pivotal role in structuring market-oriented economic activities. Central to our contribution is the concept that norms play a crucial role in enforcing trade agreements. This suggests that in situations where actors cannot rely on formal institutional arrangements, norms not only limit opportunistic behaviour but also foster trust within networks. Our paper makes a significant contribution to the field of entrepreneurship by addressing issues related to norms and SMEs within economic-institutional contexts that have been largely overlooked.
The International Journal of Entrepreneurship and Innovation, Ahead of Print.
While much research has focused on embedding circular economy (CE) practices in urban contexts, there is growing interest in the opportunities and challenges of rural settings. Adopting a regional lens can account for local knowledge, collective practices and community memory, yet CE conceptualisations often lack both a place-based dimension and a consideration of regional stakeholders. The aim of this paper is to explore the role of various stakeholders, in driving the adoption and implementation of CE practices at a regional level. We do this through engagement with 31 participants from business, governance and community groups in a peripheral region situated in the Southwest of the UK. Using stakeholder theory and thematic analysis of interviews, participant observation and workshop scripts, we identify ‘influencers’ as a key stakeholder group leading the implementation of regional CE goals and practices. Furthermore, we highlight key barriers and enabling factors which underpin interactions among different stakeholder groups and discuss their implications for regional CE transition.
