Search results

1 – 5 of 5
Per page
102050
Citations:
Loading...
Available. Open Access. Open Access
Article
Publication date: 22 November 2022

Olga Golubeva

This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of…

2823

Abstract

Purpose

This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.

Design/methodology/approach

A data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.

Findings

The study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.

Research limitations/implications

Acknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.

Originality/value

Interrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 22 April 2020

David Ness

While most efforts to combat climate change are focussed on energy efficiency and substitution of fossil fuels, growth in the built environment remains largely unquestioned. Given…

701

Abstract

While most efforts to combat climate change are focussed on energy efficiency and substitution of fossil fuels, growth in the built environment remains largely unquestioned. Given the current climate emergency and increasing scarcity of global resources, it is imperative that we address this “blind spot” by finding ways to support required services with less resource consumption.

There is now long overdue recognition to greenhouse gas emissions “embodied” in the production of building materials and construction, and its importance in reaching targets of net zero carbon by 2050. However, there is a widespread belief that we can continue to “build big”, provided we incorporate energy saving measures and select “low carbon materials” – ignoring the fact that excessive volume and area of buildings may outweigh any carbon savings. This is especially the case with commercial real estate.

As the inception and planning phases of projects offer most potential for reduction in both operational and embodied carbon, we must turn our attention to previously overlooked options such as “build nothing” or “build less”. This involves challenging the root cause of the need, exploring alternative approaches to meet desired outcomes, and maximising the use of existing assets. If new build is required, this should be designed for adaptability, with increased stewardship, so the building stock of the future will be a more valuable and useable resource.

This points to the need for increased understanding and application of the principles of strategic asset management, hitherto largely ignored in sustainability circles, which emphasize a close alignment of assets with the services they support.

Arguably, as the built environment consumes more material resources and energy than any other sector, its future configuration may be critical to the future of people and the planet. In this regard, this paper seeks to break new ground for deeper exploration.

Available. Open Access. Open Access
Article
Publication date: 17 January 2020

Noemi Sinkovics and Jason Archie-acheampong

This study aims to investigate how different academic fields within and outside of international business (IB) engage with the topics of social value creation in the context of…

5837

Abstract

Purpose

This study aims to investigate how different academic fields within and outside of international business (IB) engage with the topics of social value creation in the context of multinational enterprises (MNEs). The aim is to take stock of the main themes and offer suggestions for future research avenues.

Design/methodology/approach

The paper undertakes a scoping review. The authors use the Web of Science database to identify relevant articles. The database search yielded 466 articles. The NVivo software was used to code and identify key thematic areas.

Findings

The matrix analysis performed in NVivo yielded 15 main thematic areas spanning 37 research fields. However, further analysis revealed that 89 per cent of the articles originated from 13 fields. Furthermore, while IB journals represent the second-largest field home to publications related to the social value creation of MNEs, they only account for 12 per cent of the sample.

Originality/value

The paper responds to prior calls to reduce disciplinary silos through the performing of a thematic analysis across a multitude of research fields.

Details

critical perspectives on international business, vol. 16 no. 1
Type: Research Article
ISSN: 1742-2043

Keywords

Available. Open Access. Open Access
Article
Publication date: 16 November 2022

Marije Renkema and Per Hilletofth

Intermediate short food supply chains (SFSC) have been presented as a possible solution to unsustainable global food supply chains. There is currently a knowledge gap about…

2926

Abstract

Purpose

Intermediate short food supply chains (SFSC) have been presented as a possible solution to unsustainable global food supply chains. There is currently a knowledge gap about intermediate SFSC. Thus, this review synthesizes the available literature to identify prominent themes and their main considerations.

Design/methodology/approach

This research is based on a systematic literature review including peer-reviewed journal articles until December 2021. Inductive data coding resulted in the identification of four themes related to intermediate SFSC.

Findings

The identified themes illustrate the complex landscape intermediate SFSCs operate in and focus on the key relationships within these supply chains. The established relationships have implications for the governance of intermediate SFSCs. The organization of intermediate SFSCs affects numerous sustainability indicators.

Research limitations/implications

Future research should focus on the position intermediate SFSCs have in food systems and the roles intermediaries have in intermediate SFSCs. There is furthermore an opportunity for researchers to investigate different types of intermediaries and explore the factors influencing them.

Originality/value

Creating sustainable food supply chains is one of the major societal challenges of today. The current state of the art suggests that intermediate SFSCs could play an important role in achieving this. So far, this area is underdeveloped and this review highlights knowledge gaps in the literature and suggestions for a future research agenda are proposed.

Details

British Food Journal, vol. 124 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 January 2024

Ernesto Cardamone, Gaetano Miceli and Maria Antonietta Raimondo

This paper investigates how two characteristics of language, abstractness vs concreteness and narrativity, influence user engagement in communication exercises on innovation…

1423

Abstract

Purpose

This paper investigates how two characteristics of language, abstractness vs concreteness and narrativity, influence user engagement in communication exercises on innovation targeted to the general audience. The proposed conceptual model suggests that innovation fits well with more abstract language because of the association of innovation with imagination and distal construal. Moreover, communication of innovation may benefit from greater adherence to the narrativity arc, that is, early staging, increasing plot progression and climax optimal point. These effects are moderated by content variety and emotional tone, respectively.

Design/methodology/approach

Based on a Latent Dirichlet allocation (LDA) application on a sample of 3225 TED Talks transcripts, the authors identify 287 TED Talks on innovation, and then applied econometric analyses to test the hypotheses on the effects of abstractness vs concreteness and narrativity on engagement, and on the moderation effects of content variety and emotional tone.

Findings

The authors found that abstractness (vs concreteness) and narrativity have positive effects on engagement. These two effects are stronger with higher content variety and more positive emotional tone, respectively.

Research limitations/implications

This paper extends the literature on communication of innovation, linguistics and text analysis by evaluating the roles of abstractness vs concreteness and narrativity in shaping appreciation of innovation.

Originality/value

This paper reports conceptual and empirical analyses on innovation dissemination through a popular medium – TED Talks – and applies modern text analysis algorithms to test hypotheses on the effects of two pivotal dimensions of language on user engagement.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Access

Only Open Access

Year

Content type

1 – 5 of 5
Per page
102050