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Article
Publication date: 19 August 2024

Melchior Gromis di Trana, Simona Fiandrino, Alberto Tonelli and Alain Devalle

The study aims to explore the role of stakeholder engagement for the sustainability materiality assessment process.

197

Abstract

Purpose

The study aims to explore the role of stakeholder engagement for the sustainability materiality assessment process.

Design/methodology/approach

The study develops a qualitative research approach based on a single case study. Triangulated data was collected from semi-structured interviews, sustainability reports and archival materials, and was analysed with a combined top-down and bottom-up coding procedure to generate explanatory categories.

Findings

The findings show that stakeholder engagement and sustainability materiality assessment are interconnected. Furthermore, the study highlights a circular perspective facilitated by three iterative mechanisms: sustainability interdisciplinarity, sense of belonging and cultural mindset.

Originality/value

Despite the extensive knowledge of stakeholder engagement regarding the practices and advantages, the understanding of its interplay with sustainability materiality assessment over time remains limited. Consequently, the research analyses the reciprocal relationship between stakeholder engagement and sustainability materiality in a circular way.

Details

Social Responsibility Journal, vol. 20 no. 10
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 22 July 2021

Simona Fiandrino, Melchior Gromis di Trana, Alberto Tonelli and Antonella Lucchese

The aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to feature…

2768

Abstract

Purpose

The aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to feature the dimensions of NFI quality that should be considered to improve the current regulatory framework towards a more transparent disclosure.

Design/methodology/approach

The research is an integrative literature review that assesses and synthesizes the scientific knowledge and the annexed documents collected during the public consultation for the Review of Non-financial Reporting Directive (NFRD) on the disclosure quality of non-financial information (NFI).

Findings

Findings show that there is a common consensus between scientific literature and the annexed documents of the consultation process on the Review of the NFRD on the need to enhance a double-materiality perspective, to provide specific contents on sustainability issues, to clarify the relevance of NFI, and to embed NFI into the management report in an integrated manner. Furthermore, there is an alignment related to timeliness in favour of a risk management procedure and a forward-looking approach.

Research limitations/implications

The research engages the debate on the NFI disclosure quality, in light of the recent Review of NRFD and the new Proposal of Corporate Sustainability Reporting Directive that extends and enhances the non-binding reporting guidelines of NFI.

Practical implications

The research provides a dashboard of the dimensions of NFI disclosure quality that aggregates the academics' and practitioners' knowledge systematically. It shows the interplay between the scholarly developments and the recent measures arisen in the consultation process to undertake NFI disclosure quality.

Originality/value

The research provides a lens to analyse, classify and interpret the insights emerged during the consultation process of the NFRD.

Details

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

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Article
Publication date: 26 September 2022

Simona Fiandrino, Alberto Tonelli and Alain Devalle

This systematic literature review (SLR) aims to examine the extent of academic knowledge of sustainability materiality research. There is no academic review of this field;…

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Abstract

Purpose

This systematic literature review (SLR) aims to examine the extent of academic knowledge of sustainability materiality research. There is no academic review of this field; therefore, this study aims to close this research gap.

Design/methodology/approach

The paper systematically reviews the existing literature on sustainability materiality research. Papers were qualitatively classified and analysed in accordance with the theoretical underpinning, research methods and academic themes of sustainability materiality research.

Findings

The findings of the review show that scholarly work on sustainability materiality has increased exponentially since the 2010s. In terms of research methods, scholars have examined sustainability using content analysis techniques and qualitative approaches. A common theoretical foundation was missing, but an increasing number of articles have been anchored to stakeholder theory. The academic themes have progressively enriched empirical evidence on the evaluation of materiality in sustainability information.

Research limitations/implications

This review can be useful as an academic basis to open avenues for strengthening theoretical and empirical research on new emerging issues regarding double materiality and dynamic materiality.

Originality/value

This paper conducts the first SLR of academic knowledge on sustainability materiality research. Eight academic themes are proposed to classify sustainability materiality. Thus, it is an aid to future research in this area.

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Article
Publication date: 3 June 2024

Alberto Tonelli, Fabio Rizzato, Donatella Busso and Alain Devalle

The purpose of this research is to verify whether the disclosure of intellectual capital (IC) positively affects the level of integration of financial and sustainability…

162

Abstract

Purpose

The purpose of this research is to verify whether the disclosure of intellectual capital (IC) positively affects the level of integration of financial and sustainability information.

Design/methodology/approach

The sample of the analysis relies on European public companies. The data were gathered from Refinitiv, focussing on a multi-year observation from 2013 to 2021 and performing a fixed-effect regression. According to the extant literature, the authors developed the Intellectual Capital Score and the Integrated Thinking and Reporting Score.

Findings

The more disclosure of IC, the more financial and sustainability information is integrated. Indeed, the results confirm that the disclosure of IC enhances the level of integration of financial and sustainability information.

Research limitations/implications

The study enriches academic knowledge about IC in conjunction with integrated reporting (IR) and integrated thinking by highlighting its relevance in the value-creation process and acting as a trait d’union of the disciplines.

Practical implications

For standard setters, the research may be framed to redefine the guidelines explaining the information on IC to be disclosed. Moreover, it could be helpful for practitioners when identifying the IC information that deserves to be disclosed, other than being exploitable to conduct enterprises geared towards adopting integrated reports.

Originality/value

This study answers the call for further research on the relationship between financial information and sustainability information to highlight their joint perspectives quantitatively.

Details

Journal of Intellectual Capital, vol. 25 no. 2/3
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 15 August 2023

Fabio Rizzato, Alberto Tonelli, Simona Fiandrino and Alain Devalle

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample…

740

Abstract

Purpose

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies.

Design/methodology/approach

The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR.

Findings

SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR.

Research limitations/implications

The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.

Practical implications

The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR.

Originality/value

The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

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Book part
Publication date: 8 September 2022

Fabrizio Bientinesi

Starting from Gino Arias’s dictum on the uselessness of international trade theory for fascism, this contribution aims to demonstrate two main points. First, the free trade…

Abstract

Starting from Gino Arias’s dictum on the uselessness of international trade theory for fascism, this contribution aims to demonstrate two main points. First, the free trade attitude displayed by fascism immediately before and after the “March on Rome” clashed with its nationalist origins. The nationalist movement had supported a strong protectionist policy starting from a rejection of the main principles of marginalist theory. This explains why some issues raised by Pareto and Barone which could have been used as arguments in favor of protectionism were neglected. In turn, this impasse played a major role in the rejection of Mihail Manoilescu’s theory in the thirties. The second point concerns the possibility of some – at least relatively – free theoretical debate on international trade theory and policy. When the regime set itself a clear objective, like the reduction of trade to begin with, and then autarky, the scope for free discussion narrowed to the point of eventually closing. In this context, refusing to support the regime’s choices in economic policy meant resigning oneself to becoming an outcast. A situation offering one more tessera in the complex mosaic of relations between science and politics in authoritarian regimes.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on the Work of William J. Baumol: Heterodox Inspirations and Neoclassical Models
Type: Book
ISBN: 978-1-80382-708-7

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Article
Publication date: 5 March 2018

Daniele B. Vinholes, Carlos Alberto Machado, Hilton Chaves, Sinara L. Rossato, Ione M.F. Melo, Flavio D. Fuchs and Sandra C. Fuchs

A staff canteen in the workplace can offer a healthier diet, which may lower the blood pressure (BP). The purpose of this paper is to evaluate whether the presence of staff…

294

Abstract

Purpose

A staff canteen in the workplace can offer a healthier diet, which may lower the blood pressure (BP). The purpose of this paper is to evaluate whether the presence of staff canteen in the workplace is associated with consumption of healthy food and lower systolic and diastolic BP.

Design/methodology/approach

A cross-sectional study was conducted, randomly selecting workers through a multistage sampling, stratified by company size in Brazil. Demographic, socioeconomic, and life style characteristics were evaluated, and weight, height, and BP were measured. Statistical analysis used generalized linear models, controlling for design effect and confounding factors, to assess the association between BP and staff canteen and the intake of food items.

Findings

In total, 4.818 workers, aged 35.4±10.7 years, 76.5 percent men, with 8.7±4.1 years of formal education were enrolled. Prevalence of hypertension was 24.7 percent (p-value <0.001) among workers from industries with staff canteen vs 30.6 percent among those with no staff canteen. Workers of industries with staff canteen consumed higher proportion of fruits, green leafy vegetables, and milk than workers of industries without canteen, and had lower systolic and diastolic BP, independently of the frequency of intake.

Practical implications

Workers of industries with staff canteen consumed a healthier diet, and had lower systolic and diastolic BP, and lower prevalence of hypertension than workers from workplaces without staff canteen.

Originality/value

This study was the first carried out among workers of industries reporting that the presence of a staff canteen in the workplace is associated with lower systolic and diastolic BP and prevalence of hypertension.

Details

British Food Journal, vol. 120 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 20 June 2020

Alberto Sardi, Enrico Sorano, Valter Cantino and Patrizia Garengo

Current literature recognised big data as a digital revolution affecting all organisational processes. To obtain a competitive advantage from the use of big data, an efficient…

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Abstract

Purpose

Current literature recognised big data as a digital revolution affecting all organisational processes. To obtain a competitive advantage from the use of big data, an efficient integration in a performance measurement system (PMS) is needed, but it is still a “great challenge” in performance measurement research. This paper aims to review the big data and performance measurement studies to identify the publications’ trends and future research opportunities.

Design/methodology/approach

The authors reviewed 873 documents on big data and performance carrying out an extensive bibliometric analysis using two main techniques, i.e. performance analysis and science mapping.

Findings

Results point to a significant increase in the number of publications on big data and performance, highlighting a shortage of studies on business, management and accounting areas, and on how big data can improve performance measurement. Future research opportunities are identified. They regard the development of further research to explain how performance measurement field can effectively integrate big data into a PMS and describe the main themes related to big data in performance measurement literature.

Originality/value

This paper gives a holistic view of big data and performance measurement research through the inclusion of numerous contributions on different research streams. It also encourages further study for developing concrete tools.

Details

Measuring Business Excellence, vol. 27 no. 4
Type: Research Article
ISSN: 1368-3047

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Article
Publication date: 6 October 2020

Patrizia Garengo and Alberto Sardi

Since the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to…

1473

Abstract

Purpose

Since the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to provide an overview of the current state of the art and future research opportunities for PMM in public sector management.

Design/methodology/approach

The paper carried out a bibliometric literature review using two main techniques named (1) performance analysis and (2) science mapping techniques. It investigated the academic research area describing the main publications' trend, the conceptual structure and its evolution from 1996 to 2019.

Findings

The results highlighted the growing relevance of PMM research in public organisations and confirmed a great interest of the business, management and accounting literature on PMM in public sector management. Furthermore, the results also described a conceptual structure of the public PMM literature analysed and its evolution being too generic to answer public organisations' needs. The results identified five main research gaps and research opportunities.

Originality/value

Although the adoption of rigorous bibliometric techniques was recognised as being useful for assessing the academic research study, the paper describes the business, management and accounting literature contributing to new theoretical and practical future opportunities.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 May 2021

Patrizia Garengo, Alberto Sardi and Sai Sudhakar Nudurupati

The literature highlights the key role of human resource management in developing effective organizational performance measurement and management. To understand the state of the…

31625

Abstract

Purpose

The literature highlights the key role of human resource management in developing effective organizational performance measurement and management. To understand the state of the art of this role, the paper reviews the literature on human resource management in the performance measurement and management domain.

Design/methodology/approach

The paper conducts a bibliometric literature review on 1,252 articles to identify the prevailing research trends and the conceptual structure of human resource management in the performance measurement and management domain.

Findings

The study highlights a growing number of publications and four themes related to human resource management in performance measurement and management. It also underlines the shift from static to the dynamic performance measurement and management systems within organization which is expected to be more suited to current and future contexts.

Practical implications

The paper highlights the need to manage the identified themes as strategic organizational assets and further develop the strategic dimension of human resource management practices leveraging on project management and information systems.

Originality/value

The paper goes beyond the traditional focus on performance appraisal of human resource management studies and assumes the challenge of connecting two research fields: human resource management and performance measurement and management.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

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