Search results

This paper presents the findings of an empirical work on attitudes towards the application of the gene technology to food production in Italy. It focuses on the importance of perception of risks, benefits and uncertainty in determining general attitude to foods produced by genetic engineering. Also, the role of general attitudes and perceived moral obligation in influencing the expectation of consuming foods produced by gene technology was analysed. A mail survey was organised and 434 subjects completed the questionnaires. The results revealed that more people had unfavourable attitudes towards the application of genetic engineering to food production than favourable. More people indicated low benefits than high, more people reported high risks than low risks. Also, more people agreed that there is high uncertainty about potential consequences by genetic engineering than certainty. The findings of regression analyses showed that the perception of benefits outweighed perception of risks in the impact on general attitudes towards the applications of genetic engineering to food production, whereas the perception of uncertainty contributed marginally to the prediction of attitudes. General attitudes appeared to be an important determinant of the expectation of consuming food produced by genetic engineering.

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies.

The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR.

SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR.

The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.

The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR.

The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.

The purpose of this paper is to focus on food truck phenomenon, a particular kind of street food service, identifying two categories of performers: “Traditional Food Truck” (TFT) and “Gourmet Food Truck” (GFT). This paper evaluates and compares the efficiency performance of the main actors.

A sample of 41 food trucks in the Northwest of Italy was identified. A survey was carried out to determine the characteristics of the food truck and evaluate the efficiency performance of an output-oriented data envelopment analysis.

The two kinds of food trucks provide different levels of efficacy: the data showed that 22 per cent of the food trucks operate efficiently with an average efficiency score of 0.80. The results demonstrate that GFT are more efficient than TFT and confirm that innovation is an important key to competitive advantage in this sector.

The data collected were related only to the food truckers that operate in the Turin area and the number of variables analysed is limited to certain aspects of production and selling processes.

The results provided some managerial indicators to improve the level of corporate efficiency, operating on technical decisions.

This is a pioneer study that analyses how a business based on the combination of tradition and innovation can offer a competitive advantage and strengthen a strong connection to its territory, improving corporate performance.

The purpose of this paper is to shed light an important limit of the Non-Financial Reporting Directive (NFRD) in pursuit of its substantial purpose, which is to achieve sustainability and contribute to achieving the objectives of United Nation (UN) Agenda 2030; the paper also suggests how to overcome those limits.

The study used a survey of board members of listed and un-listed Italian companies. Data were analysed using an ordered probit model.

The results show that a greater involvement of a board member in the non-financial reporting process is associated with a stronger commitment towards sustainable development. Specifically, the involvement in materiality assessment is positively associated with more proactive behaviours towards sustainability.

The use of self-reported assessments on beliefs and behaviours and the application of an online survey are methodology limitations of the study. Regarding theory, the study contributes to the literature on corporate governance and sustainability, integrating upper echelons theory, which focuses on how individual attributes influence a firm's strategies and governance, with research on how leadership practices can have a positive impact on corporate sustainability goals.

The paper underscores the opportunity for policymakers to increase the effectiveness of the NFRD through deeper involvement of the board members in the process of non-financial reporting. The results could also be of interest to governance bodies in terms of defining a board's tasks and practices to encourage the adoption of behaviours oriented towards a stronger engagement in sustainable issues.

This is the first study to provide evidence of the relationship between individual directors' tasks and behaviours, non-financial reporting and Sustainable Development Goals (SDGs). This study highlights some of the limits of the NFRD, even after the public consultation to revise it, and suggests how to overcome these limits.

Industry 4.0 with artificial intelligence (AI), the Internet of Things, and automation are giving way to Industry 5.0 which places emphasis on workers' well-being, people, and society. The new era accentuates interaction between humans and smart machines to drive prosperity and induce sustainable contribution of industry to society. It must build a resilient economy to cope with future uncertainties or external shocks. Moreover, the sustainability effort of companies demanded by consumers, employees, shareholders, governments, and civil society requires sustainability transformation of business strategies. Applying sustainability principles in product design implies the consideration of a product's entire life cycle. Technologies accelerate sustainable production and support using natural resources efficiently taking into consideration planetary boundaries. This condition also makes for a novel perception of products, including financial products. Under the current circumstances of a volatile, uncertain, complex, and ambiguous environment, the focus on consumers and recognition of their dominance play a pivotal role in business models to maintain customer relationships. Thus, the digital, sustainable, human-centric industry is emerging. This chapter deals with digital products to enable twin transition and accomplish a sustainable business strategy simultaneously. It examines the reciprocal reinforcement of sustainability and digitalization and discusses the impact of digital sustainability on products. In this sense, this chapter also outlines the business contribution to sustainable development through digitalization. Finally, a holistic model for a hypothetical financial remittance product is offered to demonstrate how a digital product can contribute to sustainable development.

This study aims to evaluate the contribution of companies on disability through sustainability reporting. In particular, the analysis evaluates the content of Sustainable Development Goals (SDGs) contribution on disability.

This study adopts the most recent Global Reporting Initiative (GRI) guidelines and the Agenda 2030 framework to measure corporate contribution on disability challenges via their disclosures. Next, a quality content analysis was conducted on the disability-related information disclosed.

Evidence revealed that while appearing compliant with the GRI indicators on disability, companies still struggle to effectively disclose and engage with disability-related topics, presenting a strong misalignment between quantity of information and quality of the information on the SDGs related challenges.

To the best of authors’ knowledge, this is the first study to explore corporate transparency on social inclusivity regarding disability-affected subjects by considering the divergence between reporting guidelines compliance and information quality.

This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines the impact of integrated reporting (IR) quality on the SDGs’ performance.

Data are collected from an initial sample of Malaysia’s top 100 market-leading PLCs from 2016 to 2020. Univariate and multivariate analyses were used to test the research hypotheses.

The results reveal an increasing trend in SDGs’ performance. Companies contributing toward the 17 SDGs grew from 14% in 2016 to 78% in 2020. On a priority basis, the average score of the five years showed that the Malaysian PLCs are paying more attention to SDG 8 Decent Work and Economic Growth (53%); SDG 12 Responsible Consumption and Production (43%); and SDG 13 Climate Action (42%). In addition, the fixed effects regression analysis proves that companies with higher IR quality are more likely to provide better SDGs disclosure.

This study provides insights to policymakers, investors and management on the vital role of businesses in supporting the SDGs’ achievement and how IR reveals a turning point in achieving the United Nations SDGs’ agenda.

This study provides a clearer understanding of the activities seeking to achieve the SDGs and the influence of IR on them. This opens the debate for future research.

To the best of the authors’ knowledge, this study is a pioneer in examining whether the quality of IR influences SDGs disclosure among large companies in one of the emerging economies in Southeast Asia in its early application stage.

A growing number of travelers seek well-being when traveling. As concerning about outdoor air pollution in tourism destinations escalates, little is known about indoor air pollution in hotel guestrooms. The purpose of the present study is to assess particulate matter (PM) pollution in US hotel guestrooms and to provide baseline indoor PM readings in occupied and unoccupied rooms.

A series of field tests and experiments monitoring PM levels were conducted in the guestrooms overnight – with and without occupants – using the sophisticated, industrial-grade PM-monitoring equipment.

The results revealed that PM levels were very low when rooms were unoccupied or when guests were asleep. However, unhealthy PM mass concentrations were observed in occupied rooms when guests engaged in physical activity such as showering and walking around or while room attendants cleaned rooms. Among the physical activities, room cleaning caused hazardous indoor PM pollution, reaching 1,665.9 µg/m³ of PM10 and 140.4 µg/m³ of PM2.5 although they tended to be brief.

Leveraging increasing guest demand in well-being is essential for sustainable business and further growth. Indoor air quality must be recognized as an important factor to be controlled for well-being and health of guests and employees. Major hotel brands should take it into consideration as they infuse well-being DNA into their products and culture.

To the best of the authors’ knowledge, this study is the first empirical investigation of PM pollution both in occupied and unoccupied hotel guestrooms in the USA, which reveals unhealthy PM pollution associated with the routine human activities in occupied guestrooms.

The aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to feature the dimensions of NFI quality that should be considered to improve the current regulatory framework towards a more transparent disclosure.

The research is an integrative literature review that assesses and synthesizes the scientific knowledge and the annexed documents collected during the public consultation for the Review of Non-financial Reporting Directive (NFRD) on the disclosure quality of non-financial information (NFI).

Findings show that there is a common consensus between scientific literature and the annexed documents of the consultation process on the Review of the NFRD on the need to enhance a double-materiality perspective, to provide specific contents on sustainability issues, to clarify the relevance of NFI, and to embed NFI into the management report in an integrated manner. Furthermore, there is an alignment related to timeliness in favour of a risk management procedure and a forward-looking approach.

The research engages the debate on the NFI disclosure quality, in light of the recent Review of NRFD and the new Proposal of Corporate Sustainability Reporting Directive that extends and enhances the non-binding reporting guidelines of NFI.

The research provides a dashboard of the dimensions of NFI disclosure quality that aggregates the academics' and practitioners' knowledge systematically. It shows the interplay between the scholarly developments and the recent measures arisen in the consultation process to undertake NFI disclosure quality.

The research provides a lens to analyse, classify and interpret the insights emerged during the consultation process of the NFRD.

This systematic literature review (SLR) aims to examine the extent of academic knowledge of sustainability materiality research. There is no academic review of this field; therefore, this study aims to close this research gap.

The paper systematically reviews the existing literature on sustainability materiality research. Papers were qualitatively classified and analysed in accordance with the theoretical underpinning, research methods and academic themes of sustainability materiality research.

The findings of the review show that scholarly work on sustainability materiality has increased exponentially since the 2010s. In terms of research methods, scholars have examined sustainability using content analysis techniques and qualitative approaches. A common theoretical foundation was missing, but an increasing number of articles have been anchored to stakeholder theory. The academic themes have progressively enriched empirical evidence on the evaluation of materiality in sustainability information.

This review can be useful as an academic basis to open avenues for strengthening theoretical and empirical research on new emerging issues regarding double materiality and dynamic materiality.

This paper conducts the first SLR of academic knowledge on sustainability materiality research. Eight academic themes are proposed to classify sustainability materiality. Thus, it is an aid to future research in this area.