Search results

1 – 2 of 2
Article
Publication date: 1 October 2024

Silvia Solimene, Daniela Coluccia, Stefano Fontana, Carmela Gulluscio, Alessandro Bernardo and Garry D. Carnegie

This study aims to examine the extent and quality of biodiversity reporting within publicly traded companies in Italy during 2022, amidst growing calls worldwide for enhanced…

Abstract

Purpose

This study aims to examine the extent and quality of biodiversity reporting within publicly traded companies in Italy during 2022, amidst growing calls worldwide for enhanced corporate environmental responsibility.

Design/methodology/approach

The study proposes a framework derived from existing biodiversity reporting literature and international guidelines on the topic. Using data from companies’ non-financial reports, the voluntary biodiversity disclosure index is quantified on disclosed information. Various quality reporting characteristics are also deepened. Sector-specific analysis is conducted across 11 industries.

Findings

Approximately 30% of companies in the sample release information on their biodiversity practices/initiatives regarding biodiversity and extinction loss risks. Quantitative analysis reveals a general commitment to disclosure yet falls short of optimal standards. Qualitative insights suggest a genuine intention towards reporting exists, with notable gaps in future orientation, double materiality and mitigation strategies. The quality analysis underscores that the reporting is mainly generalised, narrative and disaggregated concerning actions to restore habitats and ecosystems.

Research limitations/implications

A limitation of this study is the observation of annual reports during one reporting period. Future studies of longer duration would provide cross-period insights into corporate behaviour.

Practical implications

Policymakers should implement regulations and guidelines specifically tailored to biodiversity reporting, providing clear frameworks and standards for companies. Collaborative initiatives between governments, businesses and environmental organisations offer potential to develop best practices and facilitate knowledge-sharing in biodiversity reporting.

Social implications

Collaborative initiatives between governments, businesses and environmental organisations offer potential to develop best practices and facilitate knowledge sharing in biodiversity reporting.

Originality/value

The study contributes to future biodiversity disclosure research by introducing a comprehensive framework that fosters stakeholder trust and environmental accountability. It also sheds light on biodiversity stewardship among Italian companies, under EU directives.

Details

Meditari Accountancy Research, vol. 32 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 27 November 2024

Cosimo Marco Scarcelli

Digital media and mobile apps are constantly used concerning social interaction and maintaining social bonds. The most popular platform used for these practices is WhatsApp …

Abstract

Digital media and mobile apps are constantly used concerning social interaction and maintaining social bonds. The most popular platform used for these practices is WhatsApp (Statista, 2022) a cross-platform instant messaging service for mobile devices. Like other instant messaging services, WhatsApp permits its users to create groups to have an interaction between (usually) a restricted number of people. This chapter will focus on young adults' everyday life and their mediated interactions using WhatsApp groups composed exclusively of people of the same gender. Considering these groups as communities of practices (Lave & Wenger, 1991) and gender as something that is doing with interaction (Butler, 2004; Connell, 2005; Mac an Ghaill, 1994), this chapter will concentrate on how young adults perform and (re)shape masculinities and femininities using mobile apps. Starting from the analysis of 46 online interviews with young adults living in Italy, this chapter will focus on homosocial practices in WhatsApp groups underling how gender identities are performed in these specific digital spaces, to what extent uses intertwine with WhatsApp's affordances and which kind of (the idea of) masculinities and femininities are reproduced by users practices. The interviews show how digital homosocial groups are usually carried out as a humourous act between friends, as a form of social consolidation, as an attempt to gain or maintain peer status or preserve hegemonic/dominant ideas of femininity or masculinity and as a safe space where performing what for some interviewees is the real essence of being men or women.

Details

Young Adulthood Across Digital Platforms
Type: Book
ISBN: 978-1-83753-525-5

Keywords

Access

Year

Last 12 months (2)

Content type

1 – 2 of 2