{"title":"An energy company's journey toward standardized sustainability reporting: addressing governance challenges","authors":"G. Maione","doi":"10.1108/tg-05-2023-0062","DOIUrl":"https://doi.org/10.1108/tg-05-2023-0062","url":null,"abstract":"\u0000Purpose\u0000This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative (GRI) Standards, the challenges to be faced and the implications that can arise for accounting professionals, managers, policymakers and scholars alike.\u0000\u0000\u0000Design/methodology/approach\u0000The single case study approach was followed. Qualitative content analysis and thematic analysis were used for an in-depth, contextual examination of Enel Green Power's sustainability reporting practices and the adoption of the GRI Standards. The documents analyzed include annual sustainability reports, integrated reports and press releases over the period ranging from 2018 to 2022.\u0000\u0000\u0000Findings\u0000The GRI Standards' adaptability, modular structure and emphasis on stakeholder involvement emerged as stimulating factors for Enel Green Power. GRI Standards allowed the company to benchmark its sustainability performance against competitors and identify areas for improvement. The company faced challenges during the implementation of the GRI Standards concerning data collection and management across global operations, stakeholder identification and engagement and alignment of sustainability reporting with corporate strategy. The company addressed these challenges by investing in robust data management systems, maintaining active communication with stakeholders and embedding sustainability into its corporate culture.\u0000\u0000\u0000Research limitations/implications\u0000This research contributes to the academic literature on sustainability reporting and accounting, offers valuable insights for managers and professionals and informs policymakers about the potential benefits and challenges associated with the adoption of GRI Standards. The paper highlights the importance of aligning organizational strategies with global sustainability frameworks and fostering a culture of transparency and stakeholder engagement.\u0000\u0000\u0000Originality/value\u0000This work offers a novel contribution to the scholarly discourse on sustainability reporting standardization, shedding light on the governance challenges to be faced and providing potential solutions.\u0000","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":" ","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47955848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The bailiff’s services in the electronic judicial era in Indonesia","authors":"Z. H. A. Syahr, Novian Uticha Sally, M. Albana","doi":"10.1108/tg-01-2023-0014","DOIUrl":"https://doi.org/10.1108/tg-01-2023-0014","url":null,"abstract":"\u0000Purpose\u0000The electronic judicial consists of applications supporting cases handling until the court makes a legal decision. The electronic judicial will not only include case administration but also be able to accommodate bailiff's services. At the beginning of Covid-19 pandemic, many bailiff's tasks had to be delayed due to the implementation of movement restrictions and lockdowns, thus hampering the execution process. The impact is that a buildup of cases cannot be completed. The purpose of this paper is to integrate the bailiff's service into the judicial digitalization services so that transparency and accountability in the electronic judicial can be achieved.\u0000\u0000\u0000Design/methodology/approach\u0000The method used is qualitative, with the data collected through in-depth interviews with bailiffs in court. Then it was analyzed through triangulation technique by doing literature studies, discussions and observations.\u0000\u0000\u0000Findings\u0000This study shows that the bailiff's service needs to be developed and integrated into the electronic judicial in Indonesia, which consists of a case tracking information system, e-court and electronic execution supervision.\u0000\u0000\u0000Originality/value\u0000This research focuses on bailiff services in Indonesia. The bailiff's assistance in Indonesia must be integrated with applications supporting e-court as electronic judicial in Indonesia. This integration will help solve the case faster in court.\u0000","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":" ","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45427592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The new normal: governance, disruption and the post-truth era","authors":"Mark Wexler, J. Oberlander","doi":"10.1108/tg-12-2022-0166","DOIUrl":"https://doi.org/10.1108/tg-12-2022-0166","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to examine the new normal within a continuum of three types of disruption, each of varying duration. References to the new normal draw attention to the periodic and rising importance of different levels, types, and consequences of game-changing disruption for those in governance roles.\u0000\u0000\u0000Design/methodology/approach\u0000In this conceptual research, given the discussion of a return to normalcy near the expected end of the COVID-19 pandemic, the authors organize the literature on disruption in governance into a disruption continuum – emergency, crisis and super crisis – to demonstrate the differences in each type of disruption to establish a distinct view of the new normal.\u0000\u0000\u0000Findings\u0000Within the three types of disruption, the first two suit the rational authority model in which disruption is turned over to those in governance roles. However, the rational authority model comes under attack in the super crisis and is increasingly associated with the post-truth era.\u0000\u0000\u0000Social implications\u0000In Type 3 disruptions or super crises, the failure of those in control to set the parameters of the new normal raises concerns that the center no longer holds, and as a result, the assumption of an attentive public splinter into multiple contending publics, each with its version of data, facts and images.\u0000\u0000\u0000Originality/value\u0000The new normal is typically treated after the result of a black swan or rare and surprising long-lived disruption. In this work, the formulation of the recurrence, ubiquity and controversy engendered by super crises suggests that it is one of the features attenuating and giving rise to fractious incivility in the post-truth era.\u0000","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":" ","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47552055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Crisis management of authoritarian regimes in the digital era: the case of epidemic prevention and control in China","authors":"Y. Pei","doi":"10.1108/tg-12-2022-0160","DOIUrl":"https://doi.org/10.1108/tg-12-2022-0160","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to figure out how authoritarian regimes conduct crisis management through application of technology, institutions and people.\u0000\u0000\u0000Design/methodology/approach\u0000By means of a literature review, this paper briefly reviews the digital governance of authoritarianism and its approach in crisis management. Then, a case study with empirical analysis is conducted to explain how an authoritarian regime would perceive and manage crises in the digital era.\u0000\u0000\u0000Findings\u0000China’s response towards COVID-19 was mainly based on digitalised grid management. Government’s perception of the crisis directly influences directions of institutions, while technology is developed, applied and iterated with the needs of institutions, rather than the public interests. And for the general public, the level of trust in the government directly affects the acceptance of technology.\u0000\u0000\u0000Originality/value\u0000Previous studies on crisis management of authoritarian governments in the digital era have mostly been conducted from a techno-ethical perspective. However, this paper verifies that the use of technology in crisis management requires involvement of institutions and public.\u0000","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":" ","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42724309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Guest editorial: Public value creation through information technologies in government","authors":"L. Luna-Reyes, Jing Zhang","doi":"10.1108/tg-03-2023-319","DOIUrl":"https://doi.org/10.1108/tg-03-2023-319","url":null,"abstract":"","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":" ","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47350990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Users’ evaluation of a digital government collaborative platform (DGCP) in Sri Lanka","authors":"Mohamed Sapraz, Shengnan Han","doi":"10.1108/tg-10-2022-0140","DOIUrl":"https://doi.org/10.1108/tg-10-2022-0140","url":null,"abstract":"\u0000Purpose\u0000This paper aims to evaluate the Digital Government Collaborative Platform (DGCP), which facilitates collaborations between the citizens and the government to address environmental issues in Sri Lanka. The DGCP is an artifact developed by the value-sensitive design approach.\u0000\u0000\u0000Design/methodology/approach\u0000The DGCP is evaluated following the Framework for Evaluation in Design Science Research (FEDS). In total, 224 citizens participated in the survey based on the User Experience Questionnaire (UEQ) and open questions about human values embedded in the design. Fifteen government officers were interviewed to enhance the evaluation.\u0000\u0000\u0000Findings\u0000The DGCP received positive evaluations from the citizens and government officers. The platform is attractive, novel and pragmatic, also generating hedonic experiences for the citizens. The users believed that human values are reflected in the DGCP. Furthermore, they shared a few suggestions to improve it.\u0000\u0000\u0000Originality/value\u0000The paper contributes knowledge to evaluating digital government systems, especially in developing countries. The human-value-centered DGCP was evaluated using multiple methods of quantitative (i.e. UEQ Survey) and qualitative (i.e. qualitative interviews with stakeholders) techniques. Furthermore, the systematic process of DGCP evaluation produces a case-based guideline for evaluating related and similar digital government systems using FEDS.\u0000","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":" ","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41803580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The role of e-government in reducing corruption and enhancing transparency in the Afghan public sector: a case study","authors":"Mohammad Mustafa Ibrahimy, S. Virkus, A. Norta","doi":"10.1108/tg-10-2022-0135","DOIUrl":"https://doi.org/10.1108/tg-10-2022-0135","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to explore the role of e-government in reducing corruption and achieving transparency from the perspective of citizens and public servants of the National Statistics and Information Authority in Afghanistan.\u0000\u0000\u0000Design/methodology/approach\u0000This study applies a mixed-method research design to explore whether e-government can combat corruption and increase transparency in the public sector of a developing nation. The data collection involves a survey of (n = 280) citizens and interviews with six National Statistics and Information Authority public servants. Data analysis includes descriptive statistics, Spearman’s correlation for the survey and qualitative content analysis for the interviews.\u0000\u0000\u0000Findings\u0000The results of this study reveal that e-government distributes and decentralizes power among public servants, reduces corruption and promotes transparency and accountability by reporting corruption through social media, online complaint forms, emails and the 450 toll-free number. In addition, the major factors are identified that reduce corruption through e-government.\u0000\u0000\u0000Research limitations/implications\u0000This study proposes a model for using e-government that has implications for designers, developers and policymakers to create user-friendly systems that reduce bureaucracy and physical interactions with public servants while minimizing paper-based systems.\u0000\u0000\u0000Practical implications\u0000Governments can reduce corruption among high-ranking public servants by implementing a decentralized system that prevents system manipulation. This involves measures like surveillance, ICT training, process automation, reduced bureaucracy, simplified procedures and real-time customer support.\u0000\u0000\u0000Social implications\u0000Despite the potential of e-government to reduce monopoly power and intermediaries among low-ranking officials, high-ranking Afghan officials still engage in corrupt practices. Nonetheless, 75% of Afghans believe e-government promotes transparency and accountability and reduces corruption.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first study in the Afghan public sector that explores the role of e-government to reduce corruption and achieve transparency.\u0000","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":"1 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41409407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Francesc Font-Cot, Pablo Lara-Navarra, Enric Serradell-Lopez
{"title":"Digital transformation policies to develop an effective startup ecosystem: the case of Barcelona","authors":"Francesc Font-Cot, Pablo Lara-Navarra, Enric Serradell-Lopez","doi":"10.1108/tg-01-2023-0006","DOIUrl":"https://doi.org/10.1108/tg-01-2023-0006","url":null,"abstract":"\u0000Purpose\u0000The role of government in the global digital transformation is to ensure that digital infrastructure is reliable and efficient enough to guarantee an entrepreneurial ecosystem for investment in innovation and startups. This paper presents a case study showing how local policies have been used to create an effective startup ecosystem in Barcelona. This paper aims to provide a detailed analysis of the key elements of the startup ecosystem, including the role of local government.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses an exploratory case research approach and proposes a theoretical framework to study the Barcelona innovation ecosystem, drawing on interviews, research observations and an analysis of the literature.\u0000\u0000\u0000Findings\u0000By applying its conceptual framework tools, the research is able to identify the key elements making up the startup ecosystem and classify the impact of digital transformation policies into three stages: creating the ecosystem, fostering feedback within the ecosystem by encouraging the first generation of entrepreneurs to interact with the second and third and attracting foreign capital and talent to this innovation ecosystem.\u0000\u0000\u0000Originality/value\u0000The novelty of this work lies in its time frame and geographical scope, as it provides an analysis of the digital transformation policies in Barcelona’s local startup ecosystem over a 30-year period. This research offers deeper insight into the role of public policies in the startup ecosystem in Barcelona, as well as the impact of digital transformation policies on startup ecosystems in general.\u0000","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":" ","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45379173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Government administrative capacity, e-government performance and citizen’s e-government adoption: evidence from a transition country","authors":"Toan Khanh Tran Pham","doi":"10.1108/tg-09-2022-0120","DOIUrl":"https://doi.org/10.1108/tg-09-2022-0120","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to investigate the impact of government administrative capacity and e-government performance on the citizens’ intention to use e-government services by integrating into the technology acceptance model (TAM). In addition, the study investigates the mediating effect of perceived usefulness in these nexus.\u0000\u0000\u0000Design/methodology/approach\u0000A quantitative and cross-sectional approach is used to gather the data from 443 respondents in Vietnam. The squares structural equation modeling is used to access the impact of government administrative capacity and e-government performance on the citizens’ intention to use e-government, the mediating effect of perceived usefulness.\u0000\u0000\u0000Findings\u0000The results show that e-government performance, government administrative capacity and perceived usefulness are critical determinants of citizens’ intention. Furthermore, government administrative capacity positively impacts e-government performance. More importantly, perceived usefulness plays a mediating role in these relationships. The results also show that both age and qualification moderate the relationship between perceived usefulness and intention.\u0000\u0000\u0000Practical implications\u0000The findings of this study provide valuable evidence and implications. Public officials must enhance the administrative capacity as the determination for the application of e-government. They must demonstrate their commitment to implementing e-government initiatives. Moreover, the government should continually carry out policies to improve e-government performance.\u0000\u0000\u0000Originality/value\u0000This study uses the TAM by incorporating government administrative capacity and e-government performance. Evidence about the mechanism linking government administrative capacity and e-government performance to citizens' intention to use e-government is scant. With this stated, this study fills these gaps by pioneering exploring the mediating role of perceived usefulness in these relationships.\u0000","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":" ","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44816084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Michael Jackson Wakwabubi, S. K. Nkundabanyanga, Laura A. Orobia, T. Kaawaase
{"title":"Local governance and financial distress in local governments: the mediating role of delivery system","authors":"Michael Jackson Wakwabubi, S. K. Nkundabanyanga, Laura A. Orobia, T. Kaawaase","doi":"10.1108/tg-12-2022-0164","DOIUrl":"https://doi.org/10.1108/tg-12-2022-0164","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to establish the mediating role of local government delivery system (here after delivery system) in the relationship between local governance (hereafter, governance) and financial distress of local governments in Uganda.\u0000\u0000\u0000Design/methodology/approach\u0000This study is correlational and cross-sectional. It uses a questionnaire survey on a sample of 109 local governments (districts) of Uganda. The data are analysed using SPSS, partial least squares structural equation modelling and Jose’s MedGraph.\u0000\u0000\u0000Findings\u0000Results indicate that government delivery system mediates the relationship between governance and financial distress. Delivery system in terms of capacity development and community participation causes positive variances in local government’s financial distress. Also, governance in terms of political clientelism significantly contributes to financial distress more than oversight mechanisms and audit quality. The study finds that delivery system causes more variance in financial distress than governance.\u0000\u0000\u0000Originality/value\u0000This study applies the new public management and network governance theory and tests the efficacy of delivery system and governance on financial distress in one-go and succeeded in explaining financial distress of local government using Uganda as the setting; the authors join previous scholars that root for multi-theoretical approaches. Also, this study’s design has allowed for the consideration of more than simply the main effects of governance and delivery systems by exploring the mediating role of delivery systems in the link between governance and financial distress. As such, the authors may now have a more accurate and detailed description of the relationships between governance, delivery system and local government financial distress.\u0000","PeriodicalId":51696,"journal":{"name":"Transforming Government- People Process and Policy","volume":" ","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47656734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}