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Available. Open Access. Open Access
Article
Publication date: 14 February 2025

Chiara Xhindole, Lara Tarquinio and Laura Sierra-García

This study aims to analyse the reporting practices of a sample of companies listed in Italy and Spain that prepare a Task Force on Climate-related Financial Disclosures (TCFD…

120

Abstract

Purpose

This study aims to analyse the reporting practices of a sample of companies listed in Italy and Spain that prepare a Task Force on Climate-related Financial Disclosures (TCFD) report. The main purpose is to analyse the reporting’s compliance with the TCFD framework and the extent of climate-related information disclosed.

Design/methodology/approach

This study performs a content and comparative analysis of climate-related information disclosed by Italian and Spanish companies listed on the FTSE MIB and IBEX-35, following the consolidated narrative interrogation (CONI) model. The analysis is carried out on 31 TCFD reports published in 2020, 2021, 2022 and 2023, using NVivo software for content analysis and information coding.

Findings

Overall, the study shows that Italian and Spanish companies comply with the TCFD framework. However, some topics, such as governance-related aspects and risk management, are disclosed differently and may merit more in-depth reporting.

Practical implications

The findings of this study are valuable for companies and their stakeholders, in particular investors. The increasing focus on mandatory climate reporting and the adoption of new climate standards are increasing the pressure on companies to manage these issues, and the results of this work already indicate which aspects of the reporting process need to be improved to meet the new information requirement.

Originality/value

This study strengthens the theoretical and empirical literature on climate change information by conducting a cross-country content analysis of TCFD reports. The results provide a basis for future analysis of climate disclosure according to the latest developments in standards and frameworks.

Details

Journal of Accounting & Organizational Change, vol. 21 no. 7
Type: Research Article
ISSN: 1832-5912

Keywords

Available. Open Access. Open Access
Article
Publication date: 13 October 2022

Ayse Yemiscigil, Dana Born, Scott Snook and Emily Pate

Despite a fast-growing interest in leadership development programs, there is limited research on the impacts of leadership development and a narrow focus on professional…

4597

Abstract

Purpose

Despite a fast-growing interest in leadership development programs, there is limited research on the impacts of leadership development and a narrow focus on professional competencies as outcomes. The authors’ aim was to test whether authentic leadership development (ALD), an identity-based leadership development approach, is associated with positive changes in leaders' psychological well-being.

Design/methodology/approach

In a large sample of leaders (N = 532) from five different ALD programs, the authors conducted a pre-registered outcome-wide analysis and tested within-person changes in key indicators of psychological well-being and explored individual differences moderating these changes.

Findings

Results showed significant increases in self-concept clarity, sense of purpose in life and personal growth about two to three weeks after the programs ended. Changes in stress and health were not consistent. These changes did not differ across socio-demographic status (gender, age), work-related factors (leadership, industry and tenure) and most personality factors (extraversion, agreeableness, openness to experience). Those with high emotional variability experienced greater improvements in some outcomes of well-being while individuals with higher income and conscientiousness (who had high baseline self-concept clarity) experienced smaller improvements. Longer follow-up assessments were associated with smaller changes.

Originality/value

As one of the most comprehensive assessments of ALD outcomes to date, this study shows the potential of ALD for improving outcomes beyond leadership skills, the well-being of leaders, highlighting the return on value in leadership development and pointing to learning and development as a workplace well-being intervention.

Details

Leadership & Organization Development Journal, vol. 43 no. 8
Type: Research Article
ISSN: 0143-7739

Keywords

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

Luis Quesada Baena, Alice Binder, Ariadne Neureiter, Melanie Saumer and Jörg Matthes

Celebrities communicating about environmental sustainability on social media have the power to inspire young adults to engage in pro-environmental behavior, such as reducing their…

977

Abstract

Purpose

Celebrities communicating about environmental sustainability on social media have the power to inspire young adults to engage in pro-environmental behavior, such as reducing their consumption behavior or only buying local and organic food. However, at the same time, celebrities’ carbon-rich and luxurious lifestyles might generate skepticism when they preach about environmental action. Thus, this study aims to shed light on the effects of celebrity pro-environmental messages on young adults’ perceived authenticity and greenwashing and, subsequently, on young adults’ pro-environmental behavior. Moreover, this study examined the moderation effect of congruent (vs incongruent) messages in the celebrity’s social media profile depicting an environmentally friendly (vs unfriendly) lifestyle.

Design/methodology/approach

The authors conducted a 3 (celebrity pro-environmental messages: with concrete action claim vs without vs control group) x 2 (celebrity message-lifestyle congruence: congruent vs incongruent) between-subjects experimental study (N = 400) with young adults (16–26 years old).

Findings

Results showed a significant positive effect of celebrity pro-environmental messages with concrete green action claims on authenticity perceptions only when the social media profile depicted a congruent environmentally friendly lifestyle. Moreover, higher perceived authenticity of the celebrity by social media audiences led to a higher likelihood of young adults’ engagement in pro-environmental behavior.

Originality/value

To the best of the authors’ knowledge, this study is the first to consider celebrity message characteristics and young adults’ perceptions of authenticity and greenwashing when investigating the effects of celebrity pro-environmental messages on young adults’ pro-environmental behavior.

Details

Young Consumers, vol. 26 no. 7
Type: Research Article
ISSN: 1747-3616

Keywords

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