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Available. Open Access. Open Access
Article
Publication date: 8 March 2022

Andrea Venturelli, Andrea Caputo, Simone Pizzi and Giuseppe Valenza

This study aims to take a holistic perspective to investigate how open innovation supports sustainability and the contribution to the Unite Nations (UN) Sustainable Development…

4163

Abstract

Purpose

This study aims to take a holistic perspective to investigate how open innovation supports sustainability and the contribution to the Unite Nations (UN) Sustainable Development Goals (SDGs).

Design/methodology/approach

The study is based on an in-depth single case study of Andriani SpA, a leading Italian company in the food industry. The case is built by triangulating data from direct observations, documentary analysis and semi-structured interviews.

Findings

The findings show an organization that has developed its competitive advantage by adopting open innovation to embed sustainability in its strategy and business model. The case study complements the understanding of how open innovation can effectively drive strategic renewal and innovation activities to address sustainability objectives in the food industry.

Originality/value

This study contributes to theoretical development by offering new and insightful explanations of firms' strategic behaviour and coevolution toward sustainability via open innovation. It provides practitioners, policymakers, researchers and students with reflections and inspiration about how open innovation may be deployed to support a holistic strategic renewal aimed at sustainability objectives, such as the SDGs, in the food industry.

Details

British Food Journal, vol. 124 no. 6
Type: Research Article
ISSN: 0007-070X

Keywords

Available. Open Access. Open Access
Article
Publication date: 27 September 2021

Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai

European countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented…

2543

Abstract

Purpose

European countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented. Therefore, the present study provides insights on the relevance of IR in voluntary contexts by exploring analysts' reactions to the release of integrated reports in diverse institutional settings.

Design/methodology/approach

Drawing on voluntary disclosure theory, a quantitative empirical research method is used to explore the moderating role of country-level institutional characteristics on the associations between voluntary IR release and analyst forecast accuracy and dispersion.

Findings

IR informativeness is not uniform in the voluntary context and institutional settings play a moderating role. IR release is associated with increased consensus among analyst forecasts. However, in countries with weak institutional enforcement, a reverse association is detected, indicating that analysts rely largely on IR where the institutional setting strongly protects investors. Although a strong institutional setting boosts the IR release usefulness in terms of accuracy, it creates noise in analyst consensus.

Research limitations/implications

Academics can appreciate the usefulness of voluntary IR across the institutional enforcement contexts.

Practical implications

Managers can use these findings to understand opportunities offered by IR voluntary release. The study recommends that policymakers, standard setters and regulators strengthen the institutional enforcement of sustainability disclosure.

Originality/value

This study is a unique contribution to recent calls for research on the effects of nonfinancial disclosure regulation and on IR “impacts”. It shows on the international scale that IR usefulness for analysts is moderated by institutional patterns, not country-level institutional characteristics.

Details

Journal of Applied Accounting Research, vol. 23 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Available. Open Access. Open Access
Article
Publication date: 6 July 2021

Giuseppe Valenza, Andrea Caputo and Andrea Calabrò

The field of scientific research on small and medium-sized family businesses has been growing exponentially and the aim of this paper is to systematize the body of knowledge to…

5019

Abstract

Purpose

The field of scientific research on small and medium-sized family businesses has been growing exponentially and the aim of this paper is to systematize the body of knowledge to develop an agenda for the future.

Design/methodology/approach

Adopting comparative bibliometric analyses on 155 articles (from 1989 until 2018) the authors provide a systematic assessment of the scientific research about small family firms, unveiling the structure and evolution of the field. Bibliographic coupling, co-citation analysis and co-occurrence analysis are adopted to identify the most influential studies and themes.

Findings

Four clusters of research are reviewed: succession in family SMEs, performances of family SMEs, internationalization of family SMEs and organizational culture of family SMEs.

Originality/value

This paper contributes to the field of family SMEs by providing a systematic analysis of the scientific knowledge. Reviewing those clusters allows to providing avenues and reflections for future research and further practice.

Details

Journal of Family Business Management, vol. 13 no. 2
Type: Research Article
ISSN: 2043-6238

Keywords

Available. Open Access. Open Access
Article
Publication date: 3 January 2024

Abderahman Rejeb, Karim Rejeb, Andrea Appolloni and Stefan Seuring

The literature on public procurement (PP) has increased significantly in recent years, and, to date, several reviews have been conducted to study this relevant subject…

4074

Abstract

Purpose

The literature on public procurement (PP) has increased significantly in recent years, and, to date, several reviews have been conducted to study this relevant subject. Nevertheless, a bibliometric analysis of the PP knowledge domain is still missing. To fill this knowledge gap, a bibliometric review is carried out to investigate the current state of PP research.

Design/methodology/approach

A total of 640 journal articles are selected from the Scopus database for the final analysis. The performance indicators of the literature are identified and explained through bibliometric analysis. Furthermore, the conceptual and intellectual structures are studied through a keyword co-occurrence network and bibliographic coupling.

Findings

The results of the review indicate that PP research has increased significantly in recent years. The top ten most productive journals, countries, authors and academic institutions are identified. The findings from the keyword co-occurrence network reveal six main research themes including innovation, corruption and green public procurement (GPP). By applying bibliographic coupling, the focus of PP research revolves around seven thematic areas: GPP, corruption, the role of small and medium-sized enterprises (SMEs) in PP, electronic PP, innovation, labour standards and service acquisition. The research potential of each thematic area is evaluated using a model based on maturity and recent attention (RA).

Originality/value

To the best of the authors' knowledge, this is the first study to successfully organise, synthesise and quantitatively analyse the development of the PP domain amongst a large number of publications on a large time scale.

Details

International Journal of Public Sector Management, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3558

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 July 2021

Nadia Arshad and Adele Berndt

The purpose of this study is to understand the role of the migrant entrepreneur’s social capital and specifically their family social capital in the success of their crowdfunding…

2091

Abstract

Purpose

The purpose of this study is to understand the role of the migrant entrepreneur’s social capital and specifically their family social capital in the success of their crowdfunding ventures.

Design/methodology/approach

This paper develops an exploratory single case study of the Persu Bag started by a Chinese migrant entrepreneur in the USA, which was documented through in-depth interviews, email communication, social media interactions and secondary documents publicly available. This paper draws on crowdfunding and social capital literature to fulfil the purpose and adopt the perspective of the migrant entrepreneur in the study.

Findings

The study shows that the crowdfunding migrant entrepreneur’s family network contributes with their operand and operant resources from both the country of residence and country of origin. Besides having financial capacity, institutional knowledge and experience from both the host and home countries, the family network in both countries make the crowdfunding immigrant entrepreneur’s families more resourceful, providing additional benefits to the crowdfunding migrant entrepreneurs in the development of the campaign and crowdfunded venture.

Originality/value

This study broadens the understanding of the ways migrant entrepreneurs can rely on their family social capital for building financial capacity and starting a crowdfunded venture.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 17 no. 1
Type: Research Article
ISSN: 1750-6204

Keywords

Available. Open Access. Open Access
Article
Publication date: 27 December 2021

Ulpiana Kocollari, Alessia Pedrazzoli, Maddalena Cavicchioli and Andrea Girardi

The authors investigate the contributions of social capital (SC) dimensions (bridging, bonding and linking) in crowdfunding campaigns by comparing the dynamics of agri-food…

1080

Abstract

Purpose

The authors investigate the contributions of social capital (SC) dimensions (bridging, bonding and linking) in crowdfunding campaigns by comparing the dynamics of agri-food businesses with those of two other sectors – cultural and technological.

Design/methodology/approach

The authors develop linear regressions on a proprietary data set of 5,290 projects launched on the Italian platform “Produzionidalbasso.com”, from 2014 to 2020.

Findings

The authors’ findings suggest that combining the three social capital dimensions (bridging, bonding and linking) has a more substantial overall effect on the number of backers involved in agri-food projects than in cultural and technological projects. Agri-food entrepreneurs effectively mobilize all resources embedded in the SC dimensions and therefore create the conditions to develop new ties that financially support the project.

Practical implications

Agri-food entrepreneurs may benefit from those results improving their funding strategies. Therefore, agri-food entrepreneurs can explore and exploit the instruments available on the CFD platform – video and rewards associated with the campaign – gaining more benefit from the backers involved compared with other project categories.

Originality/value

The study proposes a broader perspective regarding SC that encompasses the proponent, the company and the campaign with three different types of ties: bonding, bridging and linking. These SC dimensions can differently shape diverse sectors and this eclectic configuration can differentiate the effects of SC in crowdfunding campaigns. This study pinpoints how crowdfunding determinants change, based on project categories.

Details

Journal of Small Business and Enterprise Development, vol. 29 no. 5
Type: Research Article
ISSN: 1462-6004

Keywords

Available. Open Access. Open Access
Article
Publication date: 29 November 2023

Omar Hassan Ali Nada and Zsuzsanna Győri

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

2252

Abstract

Purpose

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

Design/methodology/approach

The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).

Findings

The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.

Research limitations/implications

This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.

Practical implications

Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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