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1 – 5 of 5Vasiliki Aitsidou, Anastasios Michailidis, Maria Partalidou and Olga Iakovidou
The purpose of this paper is to estimate respondents’ socio-ecological consciousness (SEC) (knowledge, perceptions, behaviour, habits and feelings) concerning household food waste…
Abstract
Purpose
The purpose of this paper is to estimate respondents’ socio-ecological consciousness (SEC) (knowledge, perceptions, behaviour, habits and feelings) concerning household food waste (HFW) and to identify factors that influence attitude concerning HFW.
Design/methodology/approach
Data were collected through a questionnaire survey addressing to 279 residents in Western Macedonia, Greece. A principal component analysis was primarily applied to provide a manageable set of variables relevant to SEC. These variables were analyzed according to their positive/negative influence in SEC through descriptive statistics. Independent samples t-test analysis was employed to examine factors that influence HFW.
Findings
Results show that SEC is formed by three main activities: knowledge, perception and attitude. The survey reveals an inconsistency between existing knowledge and problematic perceptions, while the attitude includes neither harmful nor harmless HFW-related activities. A significant finding is that respondents’ age affects food rejection in different consumption stages in a household.
Research limitations/implications
Reliance on self-reported data for HFW that concerns a Greek case study does not allow a generalization of results.
Practical implications
The authors suggest a campaign plan for local bodies. The aim is to enhance respondents’ perceptual abilities and attitude concerning HFW. In order to raise awareness of students and individuals/households, related campaigns could be implemented by educational institutions and other policymakers.
Originality/value
The survey provides information for HFW, a topic not widely examined in Greece, and it is analyzed for the first time on the basis of SEC theory.
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Maria Gebhardt, Anne Schneider, Marcel Seefloth and Henning Zülch
The paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The…
Abstract
Purpose
The paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The study investigates the changed information needs of institutional investors resulting from the Sustainable Finance Disclosure Regulation (SFDR).
Design/methodology/approach
This study uses an internet-based survey instrument amongst institutional investors to gain insights into their needs regarding sustainability information. The authors received 155 responses in total and use descriptive statistics and t-tests to analyse the survey data.
Findings
The results demonstrate that the implementation of the SFDR challenges institutional investors, as it affects their decision process. Additionally, the findings still indicate a lack of available corporate sustainability information, making it even more challenging for institutional investors to make appropriate investment decisions. Respondents suggest that information on climate-related risks is more important than the European Union (EU) Taxonomy metrics for meeting the SFDR requirements.
Research limitations/implications
The findings are mainly restricted to the opinion of European investors. However, the evidence contributes to the existing literature by investigating institutional investors' information needs in the new regulatory landscape.
Practical implications
As the study provides insights into institutional investors' needs, reporting companies recognise the relevance of transparently providing sustainability information to be further considered in the investment process of institutional investors despite the regulation. The findings can help regulators develop uniform and global sustainability reporting standards.
Originality/value
This paper is the first to provide evidence on sustainability information requested on the institutional investors' side. The survey gathers primary data from professional investment members unavailable in databases or reports.
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Mahsa Kassai, Jacob Kaspar, Ahmed Deif and Heather Smith
The purpose of this paper is to explore how to improve the contribution of farmers markets (FMs) to the local food economy and improve their management through a new temporary…
Abstract
Purpose
The purpose of this paper is to explore how to improve the contribution of farmers markets (FMs) to the local food economy and improve their management through a new temporary clustering management approach.
Design/methodology/approach
The research encompasses 78 structured interviews with farmers’ market vendors in the central coast region of California. A descriptive statistical and exploratory analysis to capture and evaluate the extent of various clustering activities currently existing in FMs is presented.
Findings
Analysis suggested an existing clustering behavior in FMs with different degrees that would enhance the role of these markets in local food economy. The improved social capital and financial performance of these markets shown in this study outperformed other cluster metrics monitored. Furthermore, there were some positive relationships between knowledge sharing (as a cluster activity) and both integration and financial activities among FMs vendors, highlighting interesting dynamics generated by the temporary nature of these clusters.
Research limitations/implications
The study was based on an exploratory research design, investigating a selected number of vendors in the central coast region of California. The research does not claim to provide a comprehensive survey of all FMs.
Practical implications
The analysis resulted in recommendations to improve efficiency of FMs’ practices at both the management level and the strategic level. These recommendations will enhance the contribution of these markets to the local food economy. The results also expand the practical knowledge bodies of regional and local food business development. Finally, the study highlights the social role of FMs through showing social capital as one of the main clustering drivers.
Originality/value
This study contributes to theoretical knowledge concerning the impact of clusters on operation performance by exploring a new temporary proximity that can be added to the existing geographical and digital proximity enriching the clustering approaches debate. Furthermore, the analysis provides specific novel insights into potential operational improvements for current farmers’ market management to enhance their economic and social roles.
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Andreas G. Koutoupis, Leonidas G. Davidopoulos, Jamel Azibi, Abdelaziz Hakimi and Hatem Mansali
The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed…
Abstract
Purpose
The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies.
Design/methodology/approach
Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance and board diversity on cost of debt by employing an international sample of firms during 2015–2021.
Findings
The authors find that in firms with a relatively low cost of debt the external assurance of greenhouse gas emissions and gender diversity could significantly contribute to a reduction of cost of debt. Furthermore, other measures of board diversity that are linked with independent directors and skilled directors seem to contribute to an increase of firms' cost of debt in the lower end of distribution. Drawing from the agency theory, the authors showcase the fact that ghg assurance reduces information asymmetry and therefore agency costs such as borrowing costs and signals to the stakeholders a long-term commitment to excellence.
Originality/value
This study is the first that provides insights on the relationship between ghg assurance, board diversity and cost of debt.
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Felicetta Iovino, Dimitrios N. Koufopoulos, Giuliano Maielli and Richard Meredith
This paper aims to examine the impact and the link between some key strategic choices and financial performance of energy companies. In fact, in the light of the European energy…
Abstract
Purpose
This paper aims to examine the impact and the link between some key strategic choices and financial performance of energy companies. In fact, in the light of the European energy directives and the related ransformations, it is interesting to analyze how much the financial performance of electricity and gas companies affects some choices related to some main characteristics of companies, and thus their active role.
Design/methodology/approach
This study uses data collected from Amadeus, a database from Bureau Van Dyck, to create a sample consisting of an unbalanced panel of annual period series from 2009 to 2017. The sample includes all the electricity and gas limited retailer companies registred in two countries, Italy and the UK. The used method and post-estimations include probit models and as post-estimation marginal effects and matrices of correlation.
Findings
Results identify asset turnover (sales revenue/total assets), efficiency of invested capital, as the key drivers of the strategic decisions analyzed (that is being part of a group of companies, the business chosen, the type of country and if they are companies operating in more than one phase). Age, size and headquarter of company are also significant when they are included in a larger model as control variables.
Originality/value
The combination of the analysis of two of the largest European electricity and gas retail markets and inclusion of financial values as performance measures are key contributions of this paper.
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