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Available. Open Access. Open Access
Article
Publication date: 20 May 2020

James Guthrie, Francesca Manes Rossi, Rebecca Levy Orelli and Giuseppe Nicolò

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure…

3463

Abstract

Purpose

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR.

Design/methodology/approach

The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published.

Findings

The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation.

Originality/value

The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.

Details

Meditari Accountancy Research, vol. 28 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 September 2022

Paul Negrut and Tiberiu Pop

The purpose of this paper is to offer a Christian perspective on the ethical issues related to natural procreation and artificial reproduction methods.

5545

Abstract

Purpose

The purpose of this paper is to offer a Christian perspective on the ethical issues related to natural procreation and artificial reproduction methods.

Design/methodology/approach

This paper uses descriptive and comparative methodology between the ethical aspects specific to natural procreation and artificial reproduction.

Findings

Religious beliefs play a significant role in shaping the moral perspective when an infertile couple is confronted with the choice between natural procreation and artificial reproduction.

Originality/value

This paper survey a broad bibliography and offers a critical evaluation of the moral aspects specific to different methods of reproductive technologies compared to the natural procreation approach.

Details

Journal of Ethics in Entrepreneurship and Technology, vol. 2 no. 1
Type: Research Article
ISSN: 2633-7436

Keywords

Available. Open Access. Open Access
Book part
Publication date: 9 July 2024

Teresa Crew

Abstract

Details

The Intersections of a Working-Class Academic Identity: A Class Apart
Type: Book
ISBN: 978-1-83753-118-9

Keywords

Available. Open Access. Open Access
Article
Publication date: 27 January 2025

Carla Haynes and Mark Rhys Kebbell

The purpose of this study was to determine if outcome bias and hindsight bias impact police performance ratings and perceptions of the likelihood and foreseeability of intimate…

151

Abstract

Purpose

The purpose of this study was to determine if outcome bias and hindsight bias impact police performance ratings and perceptions of the likelihood and foreseeability of intimate partner homicides. In addition, the authors wished to see if taking the perspective of police mitigates any effects.

Design/methodology/approach

A total of 200 university students read vignettes describing an incident from a police officer’s perspective or from their own perspective. Participants also read risk assessments of the offender’s risk of committing violence. They were randomly assigned to receive either information that the offender later committed a homicide or no outcome information.

Findings

The results demonstrated an outcome bias and hindsight bias, wherein participants who received information about the homicide rated it as more likely and foreseeable and gave lower performance ratings to the police, compared to those who did not receive outcome information. Participants who took police perspective still showed this bias.

Practical implications

The findings indicate that people are likely to be biased in their perceptions and judgements of police performance when they know a homicide occurred. This bias seems to be difficult to overcome.

Originality/value

This paper provides empirical evidence to show people may be unfairly critical of police performance when a homicide is perpetrated.

Details

Journal of Criminal Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2009-3829

Keywords

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