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1 – 3 of 3Fabio Rizzato, Alberto Tonelli, Simona Fiandrino and Alain Devalle
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.
Practical implications
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.
Originality/value
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.
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Cintia de Melo de Albuquerque Ribeiro, Flavio Ezequiel, Luis Perez Zotes and Julio Vieira Neto
This paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated…
Abstract
Purpose
This paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated reporting to its providers of financial capital using evidence from Brazil.
Design/methodology/approach
This paper is based on a systematic literature review in the Scopus, Web of Science and Google Scholar databases in the period from 2005 to 2020. Interpretive content analysis is used in 42 documents identified to explore nonfinancial drivers to demand by providers of financial capital, which are classified according to the capitals nonfinancial suggested by the integrated report (IR). Then, the results are evaluated by Brazilian professional investors in a focus group.
Findings
The members of the focus group do not consider the IR relevant to investment decision and neither the information about natural capital nor social capital. They highlighted two nonfinancial drivers of value not identified in the previous literature.
Research limitations/implications
The focus group is limited by subjects’ availability and by the participants’ number. But its results represent initial discussions on the subject in the Brazilian context.
Practical implications
The results of this study have value, principally, to investors, target audience of IR, because it aligns your demands with the IRs content, improving its usefulness.
Originality/value
To the best of the authors’ knowledge, this manuscript is the first study to investigate the perception of Brazilian professional investors about the importance of the IR in investment decision-making and to identify content relevant to the financial capital provider’s investment decision, which can improve the usefulness of IR.
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Maneo Maiketso, Jacqueline Wolvaardt, Margot Uys and Marolien Grobler
The study explored whether an asynchronous short online course in mental health well-being and resilience for healthcare workers (HCWs) showed improved self-reported results among…
Abstract
Purpose
The study explored whether an asynchronous short online course in mental health well-being and resilience for healthcare workers (HCWs) showed improved self-reported results among participants during the second wave of the COVID-19 pandemic.
Design/methodology/approach
A descriptive cross-sectional study evaluated the course outcomes using the 10-item Connor and Davison's Resilience Scale, the World Health Organization's WHO-five well-being index and self-developed questions. Data were collected via online questionnaires before and after course completion.
Findings
A total of 1 301 HCWs participated. The highest proportion of participants was from South Africa (SA) (93.7%) and females (78.7%). Analysed mean pre- and post-training scores showed increased scores in all five domains: knowledge, confidence in course outcomes, behaviour, resilience and well-being. Confidence in the course outcomes was the only common significant construct for both well-being and resilience. Mindfulness activities (β = 0.12, 95%CI [0.032, 0.213], p = 0.008) and self-care behaviours (β = 0.14, 95%CI [0.035, 0.241], p = 0.009) were significant predictors of participants' well-being. Coping mechanisms for stress (β = 0.12, 95%CI [0.036, 0.21], p = 0.006) and connecting with a social support network (β = 0.085, 95%CI [0.0007, 0.17], p = 0.048) were significant predictors of participants' resilience. Those working in the private sector, those working in clinical settings and those who were female showed significant associations with well-being and resilience.
Research limitations/implications
The results are self-reported data which may be susceptible to social desirability and acquiescent effects. There are no guarantees that positive effects observed during this study are sustained over time. The study sample was selective in that it excluded those who did not consent for the use of their data and those who did not complete the course.
Originality/value
The research is noteworthy as literature shows that female HCWs tend to have worse mental health outcomes than males in the same field. Online learning can enable HCWs to conveniently access mental health education, accommodate their work commitments and explore topics that are potentially stigmatising.
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