Search results

The purpose of this study is to evaluate the comprehensiveness of sustainability reporting in higher education institutions.

This study adopts a university sustainability rating framework and uses it to evaluate the comprehensiveness of sustainability reporting in higher education institutions.

The results of the study demonstrate that notwithstanding growing concerns over sustainability issues; higher education institutions have been slow to adopt sustainability reporting practices including publishing consistent and periodic reports, receiving third-party assurance and integrating sustainability reporting into university’s sustainability management systems.

The results of the study suggest that the quality of sustainability reporting varies quite significantly, and important dimensions such as education and outreach programs are ill-treated in universities’ sustainability reports. The quality presents a tremendous challenge for sustainability reporting as more organizations are joining the sustainability reporting process, the quality would become a differentiator and competitive advantage, the study concludes. Two main limitations were identified. First, the number of reports examined were limited and are not representative of all higher education institutions. Second, data from other sources, like websites, were not factored in the analysis, as the study focuses on evaluating the comprehensiveness of sustainability reporting in higher education institutions.

The results provide useful insights into comprehensiveness (one aspect of quality of sustainability reporting) in higher education institutions and help to better navigate the future trends in sustainability reporting practices of universities.

Sustainability reporting is well established in the corporate environment; however, the extent to which it has been adopted and its quality in universities remains relatively unexamined. The study attempts to fill the research gap in the quality of sustainability reporting (comprehensiveness) in higher education institutions to better navigate the future trends in sustainability reporting practices of universities.

This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures.

In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices perceived by the stakeholders. A case is examined to illustrate the linguistic perception of corporate responsibility disclosures.

The results demonstrated a significant difference between Perception of Disclosure, using linguistic variables and most common sustainability indicators, and a Boolean analysis based on sustainability reporting indicators. The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands.

Future studies can evaluate corporate responsibility and sustainability performance using linguistic variables.

The approach helps companies to better respond to stakeholders’ demands.

The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands.

Most of the studies on corporate responsibility disclosure analysis have focused on a binary response to the level of disclosure of a certain economic, social, environmental or governance issue; however, how a disclosed item is being perceived by the user has not been taken into consideration.

This paper aims to emphasize the importance of crafting and selecting business models and strategies of family business in the process of internationalization.

Based on literature review about international entrepreneurship, strategic management, models and strategies of internationalization, a new conceptual framework on family businesses internationalization is provided.

Family businesses, depending on their size, use different models and strategies to internationalize their activities.

This paper provides a new conceptual framework about internationalization of family businesses, which is based in three main phases: operating in a domestic market and get prepared for a foreign market, selecting the right model of internationalization and selecting the right strategy of internationalization. Beside the new conceptual model, the authors provide the implications of this model toward internationalization of family businesses, and the authors propose some useful recommendation for further research in this field.

Corporate governance has experienced numerous changes in chime with the exigencies of the time during which it has been introduced or the context in which it has been practiced. Its gestation can be divided into three stages of development namely the traditional governance, the current transitional governance, and the upcoming sustainable governance. Traditional governance refers to the period hitherto the industrial revolution when corporations have not yet been formed, in today’s sense, but the governance structures were already in place in the existing entities at the time. Transitional governance refers to a period between the industrial revolution and the information age when corporations started to rise as a new economic entity. Reviewing the dominant corporate governance models are integral to understanding the transitional era. At the end of the transitional governance era, a transmogrification in corporate governance is underway to prepare itself for the coming age of sustainability. Sustainable governance integrates the principles of systems thinking and appreciates the complexity of decision-making environment, contrary to its former iterations that welcomed oversimplification of interactive messes (systems of problems). The objective of this chapter is to review corporate governance developmental transition toward sustainable governance and its role in the age of sustainability.

Stakeholder paradigm has been gaining currency over the past few decades and technological breakthroughs have been influential in building its momentum. Hyper-Transparency is emerging as a building block and as an indispensable concomitant of stakeholder paradigm. The crux of a Hyper-Transparent organization is trust. The new paradigm requires substituting translucent and opaque business practices with fully transparent ones under which lasting trust can be built between the organization and its stakeholders. However, the nub of the stakeholder paradigm is the changes inside the organizations as well as changes in relation to their external environment, and transparency is both a driver and a resultant of these changes. Transparency is an integral part of corporate social responsibility debate and an eristic issue for the stakeholders. Moreover, Hyper-Transparency empowers the stakeholders to considerably influence the decision making sphere. In this chapter, transparency, its drivers and tools as well as the power of stakeholders in the new age of Hyper-Transparency alongside a number of case studies are presented.

The purpose of this paper is to provide an overview of family entrepreneurship and internationalization strategies by discussing the papers in this special journal issue.

The main research areas related to family business are discussed in terms of socioemotional wealth and societal trends. A review of the literature is conducted to highlight the emerging themes affecting the decision of family businesses to internationalize.

The paper stresses how it is important to have an entrepreneurial approach to internationalization of family businesses.

As more family businesses are born globals, it is important to focus on the positive aspects of internationalization, including emerging markets and gaining important entrepreneurial knowledge.

Family businesses need to be more innovative and risk-taking in their approach to internationalization as it helps them build their reputation and increase performance.

As there are limited studies about family entrepreneurship and internationalization in terms of a broad view of family, this paper takes an inclusive approach to the changing nature of how a family is defined in today’s global society.