Rosa Lombardi, Antonietta Cosentino, Alessandro Sura and Michele Galeotti
This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information…
Abstract
Purpose
This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond the EU Directive’s original requirements. Specifically, it investigates how the UE Directive fosters institutionalisation of the non-financial reporting (NFR) process in organisations.
Design/methodology/approach
Two large public companies in Italy are used as case studies. Data are gathered from annual and integrated reports, institutional websites and semi-structured interviews with the managers and employees involved in different organisational positions. The authors adopted the neo-institutional theory as a theoretical lens to identify the organisations’ response to the (external) institutional pressures influencing corporate reporting practices.
Findings
The findings demonstrate how the EU Directive fostered changes to large public companies’ reporting practices and external pressures contributed to influencing changes to internal organisational practices in terms of new internal processes, procedures and structures. These changes are motivated by the companies’ need to guarantee reliable information to be produced in their non-financial reports.
Practical implications
This paper helps academics and policymakers to advance NFR practices by understanding regulatory factors that can foster changes in the internal reporting process and responsibility within organisations.
Originality/value
The findings provide some empirical insights to foster reflections on the EU Directive’s effectiveness in changing reporting practices. This paper contributes to enriching the literature on institutional theory in shaping mandatory non-financial disclosure by identifying the institutional pressures influencing the effectiveness of regulations to change NFR practices.
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Gabriele Dessena, Marco Civera, Alessandro Pontillo, Dmitry I. Ignatyev, James F. Whidborne and Luca Zanotti Fragonara
Ground vibration testing is critical for aircraft design and certification. Fast relaxed vector fitting (FRVF) and Loewner framework (LF), recently extended to modal parameter…
Abstract
Purpose
Ground vibration testing is critical for aircraft design and certification. Fast relaxed vector fitting (FRVF) and Loewner framework (LF), recently extended to modal parameter extraction in mechanical systems to address the computational challenges of time and frequency domain techniques, are applied for damage detection on aeronautically relevant structures.
Design/methodology/approach
FRVF and LF are applied to numerical datasets to assess noise robustness and performance for damage detection. Computational efficiency is also evaluated. In addition, they are applied to a novel damage detection benchmark of a high aspect ratio wing, comparing their performance with the state-of-the-art method N4SID.
Findings
FRVF and LF detect structural changes effectively; LF exhibits better noise robustness, while FRVF is more computationally efficient.
Practical implications
LF is recommended for noisy measurements.
Originality/value
To the best of the authors’ knowledge, this is the first study in which the LF and FRVF are applied for the extraction of the modal parameters in aeronautically relevant structures. In addition, a novel damage detection benchmark of a high-aspect-ratio wing is introduced.
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Xiaodong Li, Chen Zhang, Juan Chen and Shengliang Zhang
The domain of monetary donation is evolving with the combination of professional donation platforms and social network sites (SNSs) in the agency process, potentially enhancing…
Abstract
Purpose
The domain of monetary donation is evolving with the combination of professional donation platforms and social network sites (SNSs) in the agency process, potentially enhancing information communication and facilitating money transfers between donors and recipients. However, SNS donation avoidance hinders the leveraging of significant economic and social values. To address the limited understanding of the phenomenon of SNS donation avoidance, this study aims to investigate the influencing factors of people's avoidance behavior in the agency process of SNS donation.
Design/methodology/approach
A model was devised containing four process-related factors (requests overload, process ambiguity, channel security concerns and perceived distributive injustice) as antecedents of SNS donation avoidance, with probable mediating paths of negative emotions, altruistic outcome expectation and egoistic outcome expectation. Data were collected through a survey of 398 users of WeChat Moment in China. Structural equation modeling was used to analyze the proposed model.
Findings
All four process-related factors have positive associations with SNS donation avoidance. Requests overload, channel security concerns and perceived distributive injustice all positively influence people's expectation of negative emotions and lead, in turn, to their SNS donation avoidance. Perceived distributive injustice also leads to SNS donation avoidance via negatively influencing people's expectations of both altruistic and egoistic outcomes.
Originality/value
Theoretically, this empirical study synthetically associates process-related factors to donation avoidance through the paths of emotional responses and rational outcome expectations. Practically, it emphasizes key factors to consider in the process management of SNS donation.