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Article
Publication date: 28 September 2020

Federico Schimperna, Rosa Lombardi and Zhanna Belyaeva

This paper aims to pinpoint the technological transformation impact on food as the cultural phenomenon for destination brand identity and management as the novel approach for the…

1256

Abstract

Purpose

This paper aims to pinpoint the technological transformation impact on food as the cultural phenomenon for destination brand identity and management as the novel approach for the stakeholder causal scope (SCS) analysis in culinary tourism. Thus, this paper attempts to answer the following research question: What is the role of technological transformation in addressing stakeholder engagement of culinary tourism?

Design/methodology/approach

The research is based on the systematic two-decade literature review of technological transformation for SCS analysis in culinary tourism. This paper adopted a longitudinal study of ABS2018 list – 2-, 3-, 4- and 4*-star journal articles, collecting literature within the field “sector” and Scopus databases as relevant source to collect articles.

Findings

Following the current severe acute respiratory syndrome Coronavirus 2 emergency to move certain industries to digital space, including culinary tourism, the main findings are directed to advance technological transformation knowledge in culinary tourism to extend the existing framework on SCS.

Originality/value

The novelty of this research is confirmed with the contemporary call for technological transformation in culinary tourism assuming that SCS analysis allows examining the status quo and explores future research agenda and practical implications in post-Covid era.

Details

Journal of Place Management and Development, vol. 14 no. 1
Type: Research Article
ISSN: 1753-8335

Keywords

Available. Open Access. Open Access
Article
Publication date: 29 November 2021

Sarah Russo, Federico Schimperna, Rosa Lombardi and Pasquale Ruggiero

This paper aims to present a deep understanding of how social media affects organisations’ sustainability performance, using environmental, social and governance (ESG) factors…

9427

Abstract

Purpose

This paper aims to present a deep understanding of how social media affects organisations’ sustainability performance, using environmental, social and governance (ESG) factors. Particularly, this paper assumes the existence of a causal relationship between organisations’ sustainability performance and the use of their social media profile (i.e. Twitter).

Design/methodology/approach

The authors used a multivariate regression with an explorative approach. Using Thomson Reuters Eikon, the authors composed a sample of 115 public EU companies with a headquarter in Europe operating in the “energy” and “utilities” sectors. The authors collected ESG-related, financial and Twitter-related data covering the period 2016–2019.

Findings

The study findings emphasise the existence of a statistically significant and positive relationship between social media profiles (i.e. Twitter) and companies’ sustainability performance. Findings show that ESG-oriented companies use their Twitter profile more as a tool for achieving a higher level of legitimation rather than for managing their sustainability strategy and related performance. Therefore, social media contribute more to the construction of companies’ CSR identity than the management of analytic aspects of sustainability performance. The longevity of companies’ profiles is the variable mostly showing a causal relationship not only with the general measure of companies’ sustainability performance but also with its pillars and sub-pillars.

Originality/value

This research is original in showing academics, practitioners and policymakers results on the impact of different modalities of interaction (retweets, replies, likes and quotes) between organisations and stakeholders by using social media on sustainability performance.

Details

Meditari Accountancy Research, vol. 30 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 8 September 2021

Rosa Lombardi, Federico Schimperna, Paola Paoloni and Michele Galeotti

This paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this…

2302

Abstract

Purpose

This paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this paper aims at drafting the state of the art on what is climate-related information disclosed by PIEs in the changing EU non-financial regulation assuming the Italian scenario and the industrial industry as significant in achieving the research aims.

Design/methodology/approach

The authors used the content analysis composing the sample of 34 large listed companies (i.e. PIEs) belonging to the industrial sector in Italy. The authors choose the Italian PIEs’ sustainability reports published in 2019 after the adoption of the EU directive and its guidelines. The authors adopted a coding and classification system, investigating the climate-related information through a systematic, objective and reliable method. The authors defined 99 indicators along the structure of the European Commission's guidelines and the indicator of disclosure, climate-related information indicator (CII). The framework mainly derives from the corporate disclosure theory and legitimacy and stakeholders' theories.

Findings

The results show the lack of several required climate-related information or a not in-depth presentation of information. Thus, findings are interesting in emphasizing that the current climate-related disclosure is at an early stage in complying with the European Commission's guidelines. Additionally, the findings enlarge previous theories on corporate disclosure, proposing new insights in the light of the recent interest in climate-related information.

Research limitations/implications

Evidence contributes to extending the existing literature, drafting the state of the art of what is the quality and the quantity of the climate-related information in the corporate disclosure in the European scenario.

Practical implications

This paper is directed to propose the state of the climate-related disclosure following the EU directive guidelines, proposing some evidence to support the path toward the integrations of information by several parts (e.g. companies, regulators and so on).

Originality/value

The paper is a useful baseline for academics, practitioners, policy-makers and regulators in understanding actions to adopt in the climate-related disclosure and what could be the impact of forthcoming regulations in the field, also having some metrics (e.g. score value of disclosure, the indicator of climate-related information disclosure – CII).

Details

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

Keywords

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