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Article
Publication date: 1 February 1992

Di Stubbs

No one is immune from contemplating suicide, and the pressures ofmodern living may bring people to breaking point unless help is soughtor offered. The Samaritans offer…

52

Abstract

No one is immune from contemplating suicide, and the pressures of modern living may bring people to breaking point unless help is sought or offered. The Samaritans offer “befriending”, and volunteers are trained and experienced to answer calls from those who feel that life has become too much to bear. In the workplace, colleagues and personnel services should be more aware of individuals who are in need of help – especially Samaritan services – and should readily advise people to talk to their nearest branch volunteers.

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Employee Councelling Today, vol. 4 no. 2
Type: Research Article
ISSN: 0955-8217

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Article
Publication date: 21 September 2020

Rosa Lombardi and Giustina Secundo

This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes, proposing a…

4365

Abstract

Purpose

This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes, proposing a future research agenda. The paper examines the effects of data and digital technology on the corporate reporting process by analysing the various kinds of reports by organisations.

Design/methodology/approach

A two-decade assessment of studies was analysed to answer research questions. A SLR explored the role of digital and smart technologies for corporate reporting processes. The Scopus database was used as a leading source for access to the articles. Initially, 163 items were collected. After reading the abstract and several refinements, 43 prioritised publications were analysed and categorised to derive significant results.

Findings

Results of the analysis highlight the following emerging research streams about the digital transformation of corporate reporting: digital technology for corporate information management and decision-making processes; digital technologies as a tool of stakeholder engagement and sustainable reporting practices; and finally, digital technologies as a way to address earning management, corporate social responsibility, accountability and transparency.

Research limitations/implications

How digital technology and data analytics may potentially transform the corporate reporting process to make it more effective, resulting in greater transparency for shareholders and all stakeholders.

Originality/value

The originality of this paper derives from connecting, for the first time, smart and digital technologies and corporate reporting processes, drafting the state of the art of this research topic for future research.

Details

Meditari Accountancy Research, vol. 29 no. 5
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 2 April 2024

Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini and Elisabetta Magnaghi

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance…

203

Abstract

Purpose

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

Design/methodology/approach

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

Findings

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

Originality/value

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

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Journal of Accounting & Organizational Change, vol. 21 no. 1
Type: Research Article
ISSN: 1832-5912

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Publication date: 16 May 2024

Martina Barbaglia, Roberto Bianchini, Vincenzo Butticè and Stefano Elia

This study investigates how firms’ awareness of sustainability affects the revision of their internationalization strategy. Adopting a resource-based view (RBV) approach, the…

Abstract

This study investigates how firms’ awareness of sustainability affects the revision of their internationalization strategy. Adopting a resource-based view (RBV) approach, the authors argue that sustainable-oriented firms have a higher propensity to de-internationalize (i.e., to go back to their home country) when confronted with the need to relocate foreign manufacturing subsidiaries, as the shortening of value chains would allow the reduction of transportation emissions and enhanced corporate image as green-oriented entities. Furthermore, the authors explore the role exerted by a stringent regulatory setting in the home country on the likelihood of de-internationalization. The empirical test conducted on a sample of relocations performed across European nations in 2002–2014 reveals that multinational enterprises (MNEs) – regardless of their sustainability orientation – have a higher probability to de-internationalize when their home countries have strict institutional contexts in place.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

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Publication date: 31 July 2023

Filipa Pires de Almeida, Rob van Tulder and Suzana B. Rodrigues

Implementing the sustainable development goals (SDGs) has proven a significant challenge for companies. While multinational enterprises (MNEs) have shown a real intention to…

Abstract

Implementing the sustainable development goals (SDGs) has proven a significant challenge for companies. While multinational enterprises (MNEs) have shown a real intention to contribute to these goals, they face major barriers in implementing the SDGs in their core business strategies. Extant academic studies on this phenomenon have primarily explored why companies “should” address the SDG agenda but have not (yet) explored what “works,” what does not “work,” and why. Therefore, evidence of a sizable gap between intention and realization is growing. Besides, there is a limited explanation for the existence of this gap and no validated implementation models that could help overcome it. Additionally, management research remains relatively fragmented. The diversity of existing theoretical and empirical frameworks makes it difficult to consolidate scientific and practical insights on “how” to guide companies to accelerate the global goals through their core operations.

This study is one of the first attempts to draw lessons from extant research on effective SDGs’ implementation strategies. For that, we upgrade the “SDG Compass,” which has been recognized as a leading framework for SDGs implementation in companies’ core activities. A critical assessment of the literature on the SDGs implementation has been conducted through a systematic literature review (SLR) and bibliometric analysis. This has helped us identify gaps in the SDG implementation practice and accumulate relevant insights supporting a more integrated and upgraded implementation framework: the SDG Compass+. This framework can advance coordinated theoretical and practical research by identifying the antecedents and critical factors of impactful SDG implementation strategies.

Details

International Business and Sustainable Development Goals
Type: Book
ISBN: 978-1-83753-505-7

Keywords

Available. Open Access. Open Access
Article
Publication date: 4 December 2024

Patrizia Gazzola, Daniele Grechi, Iuliia Iliashenko and Roberta Pezzetti

This study investigates the evolution of digital transformation research trends in the context of the fashion industry. The paper analyzes and addresses the impact of digital…

310

Abstract

Purpose

This study investigates the evolution of digital transformation research trends in the context of the fashion industry. The paper analyzes and addresses the impact of digital innovations on three areas of the industry: products, processes and business models.

Design/methodology/approach

The study examined 277 peer-reviewed articles using various bibliometric tools and indicators, aiming to identify and organize the contributions of the most influential works. Additionally, a critical review of the ten most cited papers in the field was carried out.

Findings

The study shows that digitalization is not merely a technological trend; rather, it is a transformative force reshaping the fashion industry. It fosters collaboration, innovation and sustainability, creating an ecosystem where businesses can thrive by aligning with circular principles and leveraging digital tools.

Research limitations/implications

The paper reveals a gap in the scientific systematization and exploration of the variety of applications of digital tools in the fashion industry. The study’s limitations include the keywords chosen for the research and the period of the research from 1998 to 2023.

Originality/value

The paper pursues to contribute to the current discussion on sustainable practices within the fashion industry, while also setting the foundation for future progress in digital innovation that supports the increasing need for sustainable and personalized products.

Details

Kybernetes, vol. 53 no. 13
Type: Research Article
ISSN: 0368-492X

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 July 2020

Assunta Di Vaio, Theodore Syriopoulos, Federico Alvino and Rosa Palladino

This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in…

6744

Abstract

Purpose

This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in achieving sustainable business models (SBMs). The paper discusses whether the incorporation of newer IR systems can facilitate the integration of processes, as well as a better allocation of resources and capital to create long-term value, according to a circular approach.

Design/methodology/approach

Based on a database containing 60 publications in English with a publication date from 1990 to 2019, a bibliometric analysis is conducted. Data on publications, journals, authors and citations are collected, verified, cross-checked and examined by applying bibliometric measures.

Findings

Bibliometric analysis has identified that IR and IT have determined an evolution in the way companies communicate and create value, facilitating the integration of processes and a better allocation of resources and capital. However, market practice still perceives them as simple reporting tools to meet stakeholders’ needs rather than as critical corporate governance tools.

Research limitations/implications

This study highlights key issues in the past literature on IR and IT to meet SDGs, contributing also to the identification of critical difficulties that companies encounter in attempting to attain sustainable goals.

Originality/value

This document contributes to the existing literature on IR, IT and SBMs through a systematic review of the literature on these topics along with the sustainable development goals perspective. The study, furthermore, attempts to assess the role that the relevant literature attributes to IR and IT in the SBMs architecture.

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Publication date: 6 September 2017

Mara Del Baldo

This chapter focuses on the care of our “common home,” emphasizes the complexity of the crisis, and suggests the path to overcome it through renewed environmental, economic…

Abstract

This chapter focuses on the care of our “common home,” emphasizes the complexity of the crisis, and suggests the path to overcome it through renewed environmental, economic, anthropological, and social ecology. Starting from the premise of the Encyclical Letter Laudato Sì (Pope Francis, 2015), the chapter discusses the role of leadership models based on virtues and moral constructs to promote a new business culture. Which leadership models and which business models are necessary to guide companies toward the integral development?

After a review of the Encyclical Letter, the chapter traces the theoretical framework of leadership theories connected with the emergence of a sustainability-oriented business model. The empirical analysis explores three cases of exemplary Italian companies which show how entrepreneurs can promote cultural reorientation, can help others to unlearn the bad habits of “turbo-capitalism,” and place value on humanity, relationships, and the love of the place in which they do business.

This chapter contributes to the development of leadership approaches and models incorporating the orientation toward the common good. Accordingly, it highlights the “roots” of entrepreneurial and managerial behavior which appear to inspire a profound rethinking of business conduct. From the business examples analyzed, the chapter shows models that make integral development possible.

Details

Integral Ecology and Sustainable Business
Type: Book
ISBN: 978-1-78714-463-7

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Article
Publication date: 5 August 2014

Katri Valkokari, Pasi Valkokari, Katariina Palomäki, Teuvo Uusitalo, Markku Reunanen, Marco Macchi, Padmakshi Rana and Jayantha Prasanna Liyanage

The purpose of this study is to explore the required changes, outline business potential and envisage the key steps that a networked manufacturing industry needs to take to reach…

1442

Abstract

Purpose

The purpose of this study is to explore the required changes, outline business potential and envisage the key steps that a networked manufacturing industry needs to take to reach more sustainably performing manufacturing in the future.

Design/methodology/approach

The paper utilises a visionary road-mapping approach to study the required changes and the business potential related to sustainable development in the manufacturing industry.

Findings

The results were summarised in three sub-roadmaps empowerment of stakeholders, increase efficiency and creation of new performance criteria. On the basis of the summary of the sub-roadmaps, the framework was configured to describe the opportunities and challenges of sustainable business development in the European manufacturing industry.

Research limitations/implications

A clear implication of this study is that a more system-oriented approach, new models for collaboration between network actors and transparently shared network-level KPIs are required before further steps towards a sustainable manufacturing industry can be taken. In addition, sustainability-driven business models are required to specify these changes concretely.

Practical implications

The presented sub-roadmaps and framework summarising them could provide new insights to business practitioners exploring business potential of sustainability.

Social implications

Understanding about the road-mapping process as tool that enables interaction and envisioning between different stakeholders could also have social implications supporting shared industry-level learning processes.

Originality/value

Studies of sustainability within the manufacturing industry have focused mainly on green issues in supply-chain management or corporation-level governance models and reporting practices. The paper presents a broader view of sustainable development and recognises networked business as part of the solution.

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Article
Publication date: 26 October 2020

Alain Devalle, Melchior Gromis di Trana, Simona Fiandrino and Demetris Vrontis

This study aims to investigate the approaches to and the actions of integrated thinking (IT) based on stakeholder engagement practices to mitigate the perception of IT as an…

536

Abstract

Purpose

This study aims to investigate the approaches to and the actions of integrated thinking (IT) based on stakeholder engagement practices to mitigate the perception of IT as an “abstract construct” and to overcome the “silos” thinking of managing, communicating and reporting.

Design/methodology/approach

The research develops a single case-study of a leading Italian company in the sustainability setting: Lavazza. The authors gathered in-depth information with semi-structured interviews on their approaches to IT and actions of IT and the related stakeholder engagement practices which involved over time.

Findings

This study addresses the concept of IT, arguing for integrated circularity as a strategic mindset, which builds upon open communication and collaborative partnerships with stakeholders for value creation.

Research limitations/implications

The limitations of this study stem from the nature of a single case study, thus the findings are most relevant to those companies operating in comparable sectors with similar historical and organizational characteristics.

Practical implications

The study provides a systematic framework of IT approaches and related actions based on stakeholder engagement practices that define a company as an integrated thinker. This can be used by managers and companies to implement an integrated logic of thinking and reporting.

Originality/value

This is a pioneering study in this area as there are very few ones that take into account the relationship between the IT of design and reporting from a stakeholder perspective. The more IT is embedded in the business, the fuller the consideration of key stakeholders’ interests is incorporated as a relevant part of conducting business.

Details

Meditari Accountancy Research, vol. 29 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

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