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Article
Publication date: 3 December 2024

Erekle Pirveli, Esther Ortiz-Martínez, Salvador Marín-Hernández and Paul Thompson

This study aims to examine how the characteristics of lobbyists – type, size and country of origin – affect the nature of the feedback submitted to the European Commission…

350

Abstract

Purpose

This study aims to examine how the characteristics of lobbyists – type, size and country of origin – affect the nature of the feedback submitted to the European Commission regarding the Corporate Sustainability Reporting Directive.

Design/methodology/approach

This research is grounded in an analysis of 143 public comment letters, encompassing the entire spectrum of feedback received. The authors begin with a content analysis of the directive’s 20 key items to categorize responses, construct a feedback index based on them and then use ordinary least squares, robust and ordered logit regressions.

Findings

This analysis reveals the expanding concept of “users” in sustainability reporting, with active lobbying from both business associations and non-governmental organizations (NGOs). While the directive is generally well received, concerns arise regarding its broad scope, third-party assurance, forward-looking information and the rushed timeline. Lobbyists’ characteristics play a significant role in shaping their feedback. NGOs show stronger support than business associations, with companies in between. Smaller lobbyists favor simplified disclosures, and notable French support suggests a potential “reversed lobbying” effect, possibly due to the French presidency’s role in shaping the European sustainability reporting framework.

Practical implications

This in-depth content analysis of feedback on the directive provides a comprehensive summary measure that serves as a powerful tool for standard-setters to develop sector-specific sustainability standards.

Social implications

As sustainability reporting gains traction and zero-emission targets grow more urgent, understanding the standard-setting process is increasingly crucial.

Originality/value

This research shifts the focus of lobbying from financial to sustainability reporting. The authors build on regulatory capture and public interest theories by incorporating networking theory and the phenomenon of reversed lobbying to uncover key variations.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 11 March 2025

Eva Tutchell and John Edmonds

Abstract

Details

The Stalled Revolution: Is Equality for Women an Impossible Dream?
Type: Book
ISBN: 978-1-83549-193-5

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Article
Publication date: 16 December 2024

Rebecca Chunghee Kim, Hugh Scullion, Mohan V. Avvari, Stefan Jooss and Helal Uddin

The purpose of this paper is to provide a critical perspective on how the COVID-19 crisis shaped inclusive leadership behaviors of global business leaders.

110

Abstract

Purpose

The purpose of this paper is to provide a critical perspective on how the COVID-19 crisis shaped inclusive leadership behaviors of global business leaders.

Design/methodology/approach

Using quantitative and qualitative methods, the authors analyzed 240 CEO statements in 120 multinational enterprises from six countries (France, India, Japan, South Korea, UK, USA), pre- and mid-COVID-19.

Findings

Results show that CEO emphasis on inclusive leadership increased during the pandemic. More substantively, the authors identify three key behaviors of inclusive leadership – fidelity, calmness and collective resilience.

Originality/value

The authors provide empirical evidence of inclusive leadership behaviors by global business leaders. In doing so, the authors integrate inclusive leadership into societally engaged international business research.

Details

Critical Perspectives on International Business, vol. 21 no. 2
Type: Research Article
ISSN: 1742-2043

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Book part
Publication date: 28 February 2025

Mike Watts

Abstract

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Completing Your EdD: The Essential Guide to the Doctor of Education, Second Edition
Type: Book
ISBN: 978-1-83608-814-1

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Article
Publication date: 31 January 2025

Shuang Tian, Lin Wu and Kulwant S. Pawar

Characterised by simultaneous food waste and shortages, our current food system is far from sustainable. Industry 4.0 has responded with technology-enabled innovations, including…

20

Abstract

Purpose

Characterised by simultaneous food waste and shortages, our current food system is far from sustainable. Industry 4.0 has responded with technology-enabled innovations, including digital food-sharing platforms aimed at facilitating the efficient redistribution of surplus food. However, potential users often express reluctance to adopt such platforms, prompting this study to explore the underlying reasons for their hesitations.

Design/methodology/approach

This study was conducted in China, the world’s largest platform economy, where food-sharing platforms are notably absent. Using a vignette-based qualitative approach, semi-structured interviews were conducted with 35 potential users. The data were analysed through thematic analysis to uncover insights into adoption intentions.

Findings

The findings highlight the relevance of factors identified in existing technology acceptance theories, such as performance expectancy, effort expectancy, social influence, hedonic motivation, facilitating conditions and price value, in shaping adoption intentions. Additionally, content-specific and context-specific factors – such as trust in other users and the platform, concerns about “losing face” (mianzi) and safety concerns during the pandemic – emerged as critical influences on users' decisions to engage with these platforms.

Originality/value

This study contributes to scholarly discussions on enhancing the effectiveness of new technological innovations for food supply chain sustainability. The theoretical contributions expand the technology acceptance literature by incorporating factors related to platform service content and operating context.

Details

Industrial Management & Data Systems, vol. 125 no. 3
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 25 February 2025

Chengli Shu and Keeratinun Srimuang

Despite wide awareness of the importance of digital transformation (DT) for emerging market firms, we have limited understanding of the drivers, the process or the outcomes of DT…

1

Abstract

Purpose

Despite wide awareness of the importance of digital transformation (DT) for emerging market firms, we have limited understanding of the drivers, the process or the outcomes of DT in emerging market firms.

Design/methodology/approach

We conducted a qualitative study on 24 case companies in Thailand and embraced thematic analysis to generate our research findings.

Findings

The framework shows that the DT process in emerging market firms proceeds over three stages—market-opportunity sensing, digital technology acquisition and leading DT—which are driven by technological dynamism, business ties and institutional support. Once DT is successfully implemented, emerging market firms can improve their operational efficiency, customer relationship management, business model innovation and human resources management.

Originality/value

This study thus contributes to the DT literature by offering a three-stage model of DT and identifying important antecedents and consequences of DT, which together specify how emerging market firms transform themselves digitally.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

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