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1 – 10 of 27Pethmi De Silva, Nuwan Gunarathne and Satish Kumar
The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance…
Abstract
Purpose
The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance in the transformation of sustainability accounting, reporting and assurance.
Design/methodology/approach
This research uses a systematic literature review, following the Scientific Procedures and Rationales for Systematic Literature Review protocol and uses various bibliometric and performance analytical methods. These include annual scientific production analysis, journal analysis, keyword cooccurrence analysis, keyword clustering, knowledge gap analysis and future research direction identification to evaluate the existing literature thoroughly.
Findings
The analysis reveals significant insights into the transformative impact of digital technologies on sustainability practices. Annual scientific production and journal analyses highlight key contributors to the adoption of digital technologies in sustainability accounting, reporting and assurance. Keyword cooccurrence analyses have identified key themes in sustainability accounting, reporting and assurance, highlighting the transformative role of digital technologies such as artificial intelligence (AI), blockchain, Internet of Things (IoT) and big data. These technologies enhance corporate accountability, transparency and sustainability by automating processes and improving data accuracy. The integration of these technologies supports environmental, social and governance (ESG) reporting, circular economy initiatives and strategic decision-making, fostering economic, social and environmental sustainability. Cluster-by-coupling analyses delve into nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures ESG data and AI enhances life cycle assessments and reporting authenticity. In addition, digital transformation impacts environmental performance, big data optimizes resource use and edge computing improves eco-efficiency. Furthermore, this study identifies avenues for future research to advance the understanding and implementation of digital technology in sustainability accounting, reporting and assurance practices.
Research limitations/implications
Academically, this research enriches the understanding of how digital technologies shape sustainability practices and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation of these technologies, ensuring alignment with global sustainability goals.
Originality/value
This study offers a detailed analysis of the performance and intellectual framework of research on implementing digital technology in sustainability accounting, reporting and assurance. It highlights the evolving research landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals.
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Marcos Roque da Rosa, Sara Moggi, Clodis Boscarioli and Kátya Regina de Freitas Zara
This study aims to examine how Brazilian universities have implemented the sustainable development goals (SDGs) in institutional practices, curriculum and teaching, management and…
Abstract
Purpose
This study aims to examine how Brazilian universities have implemented the sustainable development goals (SDGs) in institutional practices, curriculum and teaching, management and community outreach programs.
Design/methodology/approach
This study is based on content analysis of the data sets of Brazilian higher education courses and their link to SDGs. A literature review has also been developed to integrate the knowledge of sustainability practices in Brazilian universities. Dashboards will be used to present the related findings.
Findings
Brazilian universities’ practices have concentrated their efforts on SDGs, which include responsible consumption and production, sustainable cities and communities and quality education. The literature emphasizes energy efficiency, reflecting its prominence as a subject of study among universities.
Originality/value
This research highlights the innovative use of data analysis techniques to present the findings. It also provides examples of environmental, social and governance (ESG) practices, frameworks and tools that can help sustainability management in this sector.
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Sara Melén Hånell, Veronika Tarnovskaya and Daniel Tolstoy
The purpose of this study is to examine how different innovation efforts can support multinational enterprises’ (MNEs’) pursuits of sustainable development goals (SDGs) in…
Abstract
Purpose
The purpose of this study is to examine how different innovation efforts can support multinational enterprises’ (MNEs’) pursuits of sustainable development goals (SDGs) in emerging markets and under what circumstances they are applied.
Design/methodology/approach
The article comprises in-depth case studies on two high-profile Swedish MNEs: a telecom firm and a fast-fashion firm, with data collected both at the headquarter-level and local-market level.
Findings
The study shows that MNEs pursue a selection of prioritized SDGs in emerging markets. To overcome challenges related to attaining these goals, we find that MNEs engage in innovation efforts at different levels of commitment. In some instances, they engage in operational innovation aimed at relieving symptoms of sustainability misconduct and ensuring compliance. In other instances, they engage in systemic innovation efforts, which involve the actual market structures underlying sustainability problems.
Originality/value
MNEs are increasingly incorporating the United Nations SDGs into their innovation strategies. The study contributes to international business research on MNEs’ roles in realizing the SDGs by conceptualizing and discussing two pertinent approaches to innovation.
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Valentina Beretta, Maria Chiara Demartini and Sara Trucco
Despite the rising trend of sustainable developmental goals (SDGs) incorporation into sustainability reporting, there remains a gap in understanding the role of SDG disclosure…
Abstract
Purpose
Despite the rising trend of sustainable developmental goals (SDGs) incorporation into sustainability reporting, there remains a gap in understanding the role of SDG disclosure (SDGD) in the relationship between sustainability and financial performance. Thus, this study aims to investigate the relationship between sustainability performance and the level of SDGD; the relationship between sustainability performance and financial performance; and the link between the level of SDGD and financial performance.
Design/methodology/approach
Conducted in Italy, the analysis involves manual collection of sustainability reports from company websites for the fiscal years from 2019 to 2022, followed by textual analysis to identify SDG-related content disclosed in nonfinancial reports. Financial and nonfinancial data from Orbis and LSEG databases are used for regression analysis on panel data.
Findings
Findings align with existing literature, emphasizing the partial mediator role played by the level of SDGD in the relationship between sustainability performance and financial performance, measured by return on equity. In addition, the study suggests that there is a positive relationship between sustainability performance and the level of SDGD and a positive relationship between the level of SDGD and financial performance.
Originality/value
This study contributes to a deeper understanding of how SDG disclosures function within the broader nexus of sustainability performance and financial outcomes. Findings from this study provide empirical support for the argument that SDGD is not merely a regulatory compliance tool but also a strategic asset that can enhance a firm’s financial performance.
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Tiago Melo Pereira, Sara Martinho and Miguel Barbosa
Perceived discrimination in medical setting is associated to adverse healthcare outcomes. Yet, few tools exist for assessing such discrimination among patients in Portugal. This…
Abstract
Purpose
Perceived discrimination in medical setting is associated to adverse healthcare outcomes. Yet, few tools exist for assessing such discrimination among patients in Portugal. This study aimed to validate the Discrimination in Medical Settings (DMS) scale for the Portuguese Roma population, explore their experiences of healthcare discrimination and analyze the association between perceived discrimination, health perception and healthcare trust.
Design/methodology/approach
In this cross-sectional study, 84 Roma adults (60,7% women) completed the DMS, along with microaggression assessments, health perception and healthcare trust evaluations.
Findings
The seven-item DMS scale yielded a one-factor structure that explained 71.80% of variance, with strong reliability (a = 0.89). The average DMS-measured perceived discrimination was 2.46. Discrimination correlated inversely with health perception and was strongly negatively associated to trust in healthcare.
Originality/value
The DMS scale exhibited reliability, single-dimensionality and validity among the Roma. High perceived discrimination in medical settings among Portuguese Roma was notably associated with individual health perception and healthcare trust.
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Marcia Mariluz Amaral, Luiz Carlos Da Silva Flores and Sara Joana Gadotti Dos Anjos
This research delves into the intricate dynamics of coopetition within the intersection of the wine industry and tourism. By bridging vitiviniculture and wine tourism, the study…
Abstract
This research delves into the intricate dynamics of coopetition within the intersection of the wine industry and tourism. By bridging vitiviniculture and wine tourism, the study investigates both intentional and unintentional cooperation, associationism, and cluster effects. Employing bibliometric analysis provides insights that contribute to interdisciplinary understanding, laying the groundwork for future research. The study evaluates the impact of business ecosystems and competitive advantages on coopetition from a territorial perspective. It emphasises the strategic importance of coopetition as a dynamic interplay between collaboration and competition, fostering innovation and growth in vitiviniculture and wine tourism. By synthesising a diverse range of literature, the research unveils historical collaborative efforts and explores key concepts such as clusters and ecosystems. It concludes with a proposed model capturing coopetition layers, serving as a valuable tool for business and regional governance. This research enhances comprehension of the complexities within the wine business ecosystem, providing actionable insights for stakeholders and suggesting avenues for future studies, including the exploration of coopetition in shared wine territories.
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Sara Louise Muhr and Kai Inga Liehr Storm
This article shows how qualitative interventions can engender both an immediate impact and the possibility of sustained change at the research site. We investigate this by…
Abstract
Purpose
This article shows how qualitative interventions can engender both an immediate impact and the possibility of sustained change at the research site. We investigate this by assessing the impact generated from a research project that utilized the GenderLAB method. In doing so, we expand the notion of impact to include the changes that intervention-based research can initiate at a research site.
Design/methodology/approach
We illustrate the impact of qualitative intervention-based research by exploring GenderLAB, which is a diversity and inclusion (D&I) intervention method that combines norm-critical approaches with design thinking to change norms and attitudes and to produce hands-on local solutions.
Findings
The GenderLAB intervention had immediate, medium-term and long-term impact in different participating organizations. As the intervention was aimed at participants’ attitudes and norms, the local impact it created resists numerical measurements. Nevertheless, we note how the organization’s leaders recreated exercises with their own staff and utilized ideas generated during the intervention to, for example, foster more inclusive working conditions for working parents, accommodate a broader spectrum of religious groups and cater to a larger variety of dietary needs. While we are currently in the process of publishing our theoretical findings from the research project to create research impact, the intervention itself has already had – and continues to have – practical impact on the D&I practices of the organizations in which we applied this methodology.
Originality/value
The intervention-based research method that we report on distinguishes itself from traditional qualitative methods, as it is designed to impact the research site as much as possible while gathering data. In contrast to quantitative approaches to interventions, it does not aim to generate quantifiable impact. Instead, we show how this research method pushes our definition of impact from a researcher-centered perspective to a perspective that emphasizes sustained change at the research site. Thus, we contribute to the growing literature on participatory methods, particularly the streams arguing for non-extractive methods that not only aim to take data but also to give knowledge to research sites.
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Patrícia Leão, Mariana Rei and Sara Rodrigues
This paper aims to carry out a systematic review based on the preferred reporting items for systematic reviews and meta-analyses (PRISMA) guidelines to assess the adherence to the…
Abstract
Purpose
This paper aims to carry out a systematic review based on the preferred reporting items for systematic reviews and meta-analyses (PRISMA) guidelines to assess the adherence to the Mediterranean dietary pattern (MDP) in workers.
Design/methodology/approach
Three electronic databases were searched up to March 2022. The population was restricted to adults, workers in any professional area, without special diets and no specific health conditions. Their adherence to the MDP was assessed by any a priori method/instrument. Two reviewers independently applied the eligibility criteria and performed the data extraction from each study included. In case of disagreement, a third reviewer was consulted.
Findings
Of the 590 studies found, 46 were included. Most of the studies were carried out in Europe, between the years 2019 and 2022 and were cross-sectional studies. The minimum sample size was 38, and the maximum was 1,74,638 participants. Most studies included both males and females; six included only females and nine only males. The three most prevalent types of workers under study were health professionals, factory workers and firefighters. The most used method for assessing adherence to the MDP was the Mediterranean diet score. Overall, workers showed low or moderate adherence to the MDP.
Originality/value
This systematic review conducted to assess the adherence to the MDP in workers displays an urgent need to improve diet quality in the workplaces.
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Ludovico Martignoni, Andrea Vegro, Sara Candidori, Mohammad Qasim Shaikh, Sundar V. Atre, Serena Graziosi and Riccardo Casati
This study aims to deepen the knowledge concerning the metal fused filament fabrication technology through an analysis of the printing parameters of a commercial 316L stainless…
Abstract
Purpose
This study aims to deepen the knowledge concerning the metal fused filament fabrication technology through an analysis of the printing parameters of a commercial 316L stainless steel filament and their influence on the porosity and mechanical properties of the printed parts. It also investigates the feasibility of manufacturing complex geometries, including strut-and-node and triply periodic minimal surface lattices.
Design/methodology/approach
A three-step experimental campaign was carried out. Firstly, the printing parameters were evaluated by analysing the green parts: porosity and density measurements were used to define the best printing profile. Then, the microstructure and porosity of the sintered parts were investigated using light optical and scanning electron microscopy, while their mechanical properties were obtained through tensile tests. Finally, manufacturability limits were explored with reference samples and cellular structures having different topologies.
Findings
The choice of printing parameters drastically influences the porosity of green parts. A printing profile which enables reaching a relative density above 99% has been identified. However, voids characterise the sintered components in parallel planes at the interfaces between layers, which inevitably affect their mechanical properties. Lattice structures and complex geometries can be effectively printed, debinded, and sintered if properly dimensioned to fulfil printing constraints.
Originality/value
This study provides an extensive analysis of the printing parameters for the 316L filament used and an in-depth investigation of the potential of the metal fused filament fabrication technology in printing lightweight structures.
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Rui Augusto da Costa and Adriana Fumi Chim-Miki
This concluding chapter examines the footprint of coopetition within the tourism domain, drawing upon existing literature to present a comprehensive overview of its evolution to…
Abstract
This concluding chapter examines the footprint of coopetition within the tourism domain, drawing upon existing literature to present a comprehensive overview of its evolution to date. To achieve this, the authors conducted a literature review of 94 articles published on coopetition in tourism and hospitality, sourced from esteemed databases such as Scopus and Web of Science. Each article was meticulously categorised based on its thematic focus, geographical scope and the sample of respondents employed to elucidate the dynamics of coopetition. The findings underscore the concerted efforts of researchers to delineate the contours of coopetition within the tourism and hospitality sectors. Through diverse lenses and methodologies, these studies collectively contribute to the burgeoning discourse surrounding coopetition, illuminating its multifaceted implications and applications in different contexts. This chapter presents a systematic analysis that serves as a testament to the growing momentum behind the coopetition paradigm in tourism. It shows how researchers on coopetition are paving the road towards the coopetition paradigm in tourism and hospitality.
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