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The purpose of this paper is to present the Gironacel^® project. The aim of this tool is to make it easier for companies to implement ISO 9001:2000 standard in a very practical and non‐interruptive way.

By means of creating a fictitious virtual company, called Gironacel, to be used as an example, it aims to provide companies using the tool with all kinds of information concerning the challenges that the Gironacel company faces and all the difficulties and consequences that come with them.

The paper give companies a clear and highly practical reference regarding the implications of any new project, such as, for example, implementing a quality management system, which is the first of the objectives chosen for the virtual company and the challenge that is dealt with in this paper.

This paper explains how this new tool was designed and implemented, along with the results expected of it.

This paper aims to improve the understanding of integrated thinking, as it is a central concept in the integrated reporting (IR) framework that has implications for sustainability reporting, as the holistic view of integrated thinking clarifies the value creation process of organisations and facilitates the incorporation of sustainability issues into the corporate mindset. The study investigates whether there are contextual factors that may be influencing the way integrated thinking is reflected in the reports. The paper focusses on public companies because integrated thinking in this sector plays an important role in terms of sustainability reporting, as these organisations must address more complex and diverse relationships with their stakeholders.

The methodology is based on a content analysis of the IR reports issued by 21 public sector companies. For this analysis, this study proposed specific dimensions and variables that demonstrate this way of thinking. These allow us to develop an integrated thinking index (ITI) based on a frequency análisis. The influence of the country’s legal system, the sector of activity and the number of years of experience in IR is studied, by conducting t-test and ANOVA analyses and a correlation study.

The results demonstrate the existence of limited integrated thinking characterised by poor connectivity of information, lack of a clear link between materiality analysis and strategy and insufficient forward-looking perspective. The findings reveal that contextual and institutional factors have little influence on the levels of integrated thinking achieved.

The concept of integrated thinking has not been sufficiently explored to date, despite its importance in the IR conceptual framework. The study proposes specific dimensions and variables to be considered in preparing reports that exhibit this holistic way of thinking. The recommendations can help information preparers and improve the accountability and transparency of public sector companies.

The purpose of this study is to explore how preparers of non-financial information in the public sector report on the integrated thinking (IT) concept proposed in the integrated reporting (IR) initiative. This concept has not been sufficiently examined, and there is no consensus regarding its meaning. In addition, the elements required to put IT into practice have not been empirically investigated. Specifically, given its relevance in the creation of public value, IT in the field of public sector enterprises is analysed.

To this end, content analysis of a sample of IR reports prepared by state-owned entities is performed with the aim of identifying which aspects offer opportunities for improvement with respect to transparency and sustainability.

The results show empirical evidence on the relevance of the dimensions considered for IT. However, IT is not yet fully implemented in reporting of the studied organizations despite its importance in the IR framework. Regarding the links between IR information and the process of value creation and strategy, the results reveal that in the external approach dimension connections of the environment and the business model with value creation are relatively frequent. However, connections related to commitment to stakeholder demands are infrequent.

The study has limitations that are primarily related to the small number of sampled companies, which makes it difficult to generalize the conclusions regarding the commitment of organizations to IT. Second, all the dimensions and variables of IT were equally weighted given the lack of weighting information that should be used in IT index construction. Therefore, the index may not be an accurate measure of the commitment of the public entities analysed to this holistic way of thinking. In addition, this study did not take into account other factors that could influence reporting, such as industry or administrative culture, and all public enterprises in the sample were treated as if reporting demands in the public sector were homogeneous regardless of the environment in which they operate. Finally, this study assumes that the quantity of information disseminated through the report about IT variables is an indicator of the degree of adoption of a holistic thinking. However, IT also requires internal management processes and management behaviours which, in fact, are not always reflected in the reports. This could challenge the internal coherence of the quantity of information disseminated through the report as a measure.

This study’s findings have implications for the reporting of public sector enterprises. From the point of view of preparers, the findings show which aspects were taken into account to reflect IT in the report. Adhariani and De Villiers (2019) consider it a key aspect that preparers should prioritize in preparing the report. The study’s results show that many opportunities exist for improving the content of the nonfinancial information reports and providing evidence about the implementation of IT in public sector reporting. Moreover, this study can help standard setters and practitioners guide the content of reporting by public entities, and thus improving their stakeholder relations, accountability, transparency and credibility. In addition, the results may be interesting for legislators and policymakers when determining what regulatory information should be mandatory for public enterprises. Finally, IT can help governments and public managers identify relevant aspects in the generation of public value and legitimize their actions.

Apart from contributing to the clarification of the IT concept, this study empirically analyses how it is being made visible in the reports prepared by public enterprises that currently follow the IR conceptual framework. The results of this analysis can contribute to improving transparency and accountability. In addition, the findings also have implications for sustainability development, as they reveal not only what aspects should be considered in IT but also how to make it operational. The results show that internal processes should be better coordinated and that there is a need of greater involvement of the managers with nonfinancial aspects. Furthermore, information should be more interconnected. All previous would improve the perception that citizens have of the future sustainability of public entities. Specifically, the findings have direct implications for reporting. First, we improve the understanding of IT by clarifying the elements that are to be integrated. The research findings on these aspects that show a holistic vision of the organization have practical implications for preparers who can gain a deeper understanding of the elements and how they should be incorporated in the reports and taking into account that connectivity should be a relevant issue.

The purpose of this study is to ascertain how cluster organisations have been fostering green transformation in Poland.

This paper adopts a multiple case study approach. Data collection methods involved in-depth interviews with cluster organisation managers and researchers to identify support measures for green transformation and to investigate the factors influencing their actions as well as a comprehensive analysis of documents, including cluster organisations‘ strategies.

Cluster organisations manage and participate in actions that create favourable conditions for pursuing low-carbon and circular economy ventures. They not only assist their members in overcoming obstacles related to green transformation but also engage non-members – which can lead to spillovers reaching beyond their borders. Their engagement takes place across all phases of the green transformation process.

For various reasons, the research was designed as qualitative to understand the opinions and experiences of various actors engaged in green transformation within cluster organisations’ ecosystems. The key factor influencing this decision stems from the fact that knowledge of the involvement of cluster organisations in supporting green transformation still needs to be completed and scattered. The limitations of the study include limited access to information and the fact that qualitative research allows for a certain amount of subjectivity, and the results should be generalised carefully. Moreover, the interviews were carried out with a non-random sample of participants. Another limitation of the study is related to biased views, which could have been shared by interviewees acting as representatives of the studied cluster organisations.

Cluster organisations have emerged as drivers of circular transition by promoting sustainable practices such as material recycling, biological recovery and parts harvesting. These initiatives contribute to reducing waste, conserving resources, and minimising the environmental footprint of industries. These organisations can be active agents of transformation, orchestrating collaborative efforts that have a far-reaching impact on industries and economies.

This is one of the first and most comprehensive studies on the role of cluster organisations in Poland in supporting green transformation. This paper identifies and systematises the actions undertaken to provide a clear understanding of the internal processes within cluster organisations.

The purpose of this paper is to report on a study into the lived experience of skin picking disorder (SPD) and to explore the psychological impact of the disorder.

Researchers employed a qualitative phenomenological approach, using Interpretative phenomenological analysis (IPA).

The study found that the sense of shame, common among participants, led to self-stigma, hiding, concealing and avoidance. Shame of SPD also interplayed with and compounded the shame of loneliness.

Limitations included a lack of a longitudinal component to the work. This is deemed important, as both the SPD and the experience of loneliness can shift over time as circumstances change, and individuals develop strategies for coping or, conversely, experience a worsening of the condition and the shame, loneliness and social isolation it can induce.

This study draws attention to the complex nature of both SPD and loneliness. It highlights how those living with the disorder are reluctant to seek help, resulting in low rates of treatment access and distrust in health providers.

As SPD is little understood, it can be erroneously deemed a “choice”; seldom discussed as a condition, it can lead to exclusion and withdrawal. The sense of shame of both appearance and behaviour interplays with and compounds the shame of loneliness and can force the individual into a further cycle of withdrawal and isolation.

While research suggests SPD should be acknowledged as a public health issue, research and literature is still relatively limited, and there are no qualitative phenomenological studies as yet that report on the lived experience of SPD.

This paper aims to analyze how knowledge networks can be configured within a value chain and provide evidence of the coexistence of multiple knowledge networks in the same value chain.

The empirical setting is the Conegliano Valdobbiadene Prosecco Superiore DOCG wine cluster in the Veneto region of Northeast Italy. Data was collected through the administration by telephone of a semi-structured questionnaire to 37 oenologists, sales managers, production managers and owners of bottling companies in the district. The authors used social network analysis tools to map knowledge networks in the Prosecco cluster.

The results shed light on the importance of singling out knowledge networks in clusters at the value chain level to aid practitioners and researchers in this field. In fact, this research proves the existence of knowledge networks specificities related to the various phases of the production process.

This study has certain limitations. The most relevant is connected to the choice to limit the analysis to a specific cluster. Future research might extend this type of analysis to multiple clusters in different locations.

The authors explain that in the cluster they studied, internationalization, as a common objective, might be made easier if firms could establish a more developed sales knowledge network.

The relational approach to value chain enables disentangling specific roles of each actors. The social dimension of the value chain is taken in consideration.

The authors show that a firm operating in the wine industry can have different knowledge networks in the same value chain. This work adds to previous literature on knowledge networks in clusters by shedding light on an important, but still understudied aspect in the cluster functioning. Knowledge diffusion in clusters is not only uneven but is also value chain stage specific. By intersecting literature on knowledge networks, value chain and cluster research, the authors proposed a new perspective of analysis of the wine industry.

The concept of vulnerability in climate change literature is underpinned by numerous theoretical contributions across different disciplines leading to disparate understandings of what climate change vulnerability entails, as well as different methodological frameworks for assessment. This multiplicity of contributions helped not only to frame and shape different understandings of vulnerability but also to define the conceptual and analytical elements considered as critical in any climate change vulnerability assessment. The purpose of this paper is to review the literature on climate change vulnerability and explore and synthesize those conceptual and analytical aspects considered fundamental in a vulnerability assessment in climate change.

Drawing on existing literature on climate change vulnerability and vulnerability assessment frameworks, the paper provides a review of the conceptual elements regarded as critical in integrated assessments of climate change vulnerability to date.

A review of the existing literature identified nine critical elements in vulnerability assessments: the coupled human-environment system and place-based analysis; key components of vulnerability; multiple perturbations; scales of analysis; causal structures of vulnerability; engaging stakeholders; differential vulnerability; historical and prospective analysis; and dealing with uncertainty. The paper concludes by highlighting some of the remaining challenges and limitations for the development of integrated vulnerability assessment in climate change research.

The paper presents a synthesis that draws on existing literature on climate change vulnerability theory, as well as vulnerability assessment frameworks that attempt to apply those concepts in the assessment of climate change vulnerability.