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This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.
Abstract
Purpose
This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.
Design/methodology/approach
Using a structured literature review, this study identifies the state of the art, maps the evolution of non-financial reporting in utility companies and reveals unexplored issues and aspects.
Findings
A critical analysis of the existing academic debate shows the development of utilities’ non-financial reporting literature and the focus of this debate. It provides insight into how utilities pay attention to non-financial reporting, what role this plays in corporate actions and relationships with stakeholders and what research gaps need further investigation.
Research limitations/implications
This study provides some useful recommendations to practitioners and regulators to be more conscious of the weaknesses and criticalities of utilities’ non-financial reporting and to address them when building such reporting. However, this study considered only articles published in peer-reviewed academic journals.
Originality/value
A comprehensive literature review in the utilities’ non-financial reporting area is timely, given the increase in this type of reporting. The study has an original focus and develops an analytical framework highlighting the peculiarities of utilities.
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Ana Sofia Silva Santos, Maria R.A. Moreira and Paulo S.A. Sousa
This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by…
Abstract
Purpose
This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.
Design/methodology/approach
The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).
Findings
The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.
Practical implications
This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.
Social implications
Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.
Originality/value
To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.
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Rashmi Ranjan Panigrahi, Neha Singh and Kamalakanta Muduli
This paper aims to deepen the understanding of robust food supply chains (FSC) in SMEs by exploring and analyzing the literature through the lenses of digital technologies.
Abstract
Purpose
This paper aims to deepen the understanding of robust food supply chains (FSC) in SMEs by exploring and analyzing the literature through the lenses of digital technologies.
Design/methodology/approach
The study collected data from Scopus spanning from 2010 to 2024, employing selected keywords, and processed it using VOS-viewer and Biblioshiny to derive valid inferences and theoretical arguments.
Findings
The review paper identified several key themes shaping the future of supply chain management – Sustainability in SCM, Industry 4.0, Digitalization with FSCM, Circular Economy, Food Waste with Supply Chain, Food Security and Climate Change. These themes collectively bring transformative opportunities for both the adoption of digital technologies and sustainable practices in food supply chains.
Research limitations/implications
The review found limitations are rooted in financial constraints, institutional barriers and expertise-related challenges encountered within the realm of Digitalization and FSC. Government and corporate houses should focus on these limitations as well as convert them to strengthen the SMEs of FSC.
Originality/value
The study stands out as a pioneering review that not only explores Digitalization in FSC but also explores the link and evidence of SMEs in the unorganized sector, providing unique insights into a previously underexplored area.
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Chhavi Luthra, Pankaj Deshwal, Shiksha Kushwah and Samir Gokarn
This paper aims to study the intellectual landscape of green purchase (GP) literature, visualize and analyse the temporal evolution, thematic mapping of emerging and future…
Abstract
Purpose
This paper aims to study the intellectual landscape of green purchase (GP) literature, visualize and analyse the temporal evolution, thematic mapping of emerging and future research themes using a systematic and quantitative literature review approach.
Design/methodology/approach
The study employs a bibliometric analysis and examines the bibliometric metadata consisting of 440 studies extracted from the Scopus database for the years 1990–2022 within the GP field.
Findings
The findings based on performance analysis and visualization networks reveal the productivity trend of GP by years, authors, academic relationships, international collaborations, top cited publications, most occurring keywords, existing and emerging themes and temporal theme evolution.
Research limitations/implications
It provides a broader/macro view of the topic and lacks specificity and deeper analysis, which can be addressed in future bibliometric studies.
Practical implications
The integration of topics contributes to the development of the intellectual landscape of the GP research field and suggests thrust areas for future research. The study offers important implications for the academic community to gain a comprehensive and global understanding of green purchasing.
Originality/value
This research is unique as previous studies have not quantitatively compiled and extensively analysed work of these characteristics on the area under study using bibliometrics.
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The study aims to identify the trends in the scholarly works on investors preference toward sustainable investments by synthesizing their knowledge structures.
Abstract
Purpose
The study aims to identify the trends in the scholarly works on investors preference toward sustainable investments by synthesizing their knowledge structures.
Design/methodology/approach
A systematic search approach using PRISMA protocol on the Scopus database was used to generate a sample of 403 publications for the purpose of bibliometric analysis. The study performed a range of analyses, including three-field plot analysis, thematic mapping and cluster analysis using the VOSviewer and Biblioshiny software.
Findings
The key findings comprise the identification of four clusters within the subject, namely, corporate social responsibility and environmental, social and governance (ESG) investing, ethical investing, green finance and socially responsible investments. This study offers a clear picture of the publishing advancement and research diversification of four selected clusters' research themes, and cluster subthemes.
Practical implications
The research reveals the social and intellectual structure of the field, which provides the future researchers an insights into emerging themes and provides them opportunities for collaboration as well. The outcomes of the research hold significance for policymakers, governing bodies, aspiring scholars, advocates for the environment and investors. It offers an insightful framework for implementing sustainable practices, balancing profits, and environmental risks and creating value from environmentally conscious research and practice.
Originality/value
The future direction and extensiveness of research work have been explored using the themes generated. To the best of the authors’ knowledge, this study, which combines the VOSviewer and Biblioshiny tools, is likely the first attempt to provide a thorough bibliometric analysis in the research sphere of investors preferences toward sustainable investments.
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Kun Sang, Pei Ying Woon and Poh Ling Tan
Against the background of the popularity of social media and heritage tourism, this study aims to focus on world heritage sites, proposing a method to examine and compare the…
Abstract
Purpose
Against the background of the popularity of social media and heritage tourism, this study aims to focus on world heritage sites, proposing a method to examine and compare the digital spatial footprints left by tourists using geographic information systems.
Methodology
By analyzing user-generated content from social media, this research explores how digital data shapes the destination image of WHS and the spatial relationships between the components of this destination image. Drawing on the cognitive-affective model (CAM), it investigates through an analysis of integrated data with more than 20,000 reviews and 2,000 photos.
Innovation
The creativity of this research lies in the creation of a comprehensive method that combines text and image analytics with machine learning and GIS to examine spatial relationships within the CAM framework in a visual manner.
Results
The results reveal tourists' perceptions, emotions, and attitudes towards George Town and Malacca in Malaysia, highlighting several key cognitive impressions, such as history, museums, churches, sea, and food, as well as the primary emotions expressed. Their distributions and relationships are also illustrated on maps.
Implications
Tourism practitioners, government officials, and residents can gain valuable insights from this study. The proposed methodology provides a valuable reference for future tourism studies and help to achieve a sustainable competitive advantage for other heritage destinations.
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Nadia Alaily-Mattar, Vincent Baptist, Lukas Legner, Diane Arvanitakis and Alain Thierstein
The purpose of this paper is twofold: first, to propose a methodology to empirically investigate the longitudinal development of social media content concerning buildings…
Abstract
Purpose
The purpose of this paper is twofold: first, to propose a methodology to empirically investigate the longitudinal development of social media content concerning buildings characterized by iconic architecture and second, to report on the application of this methodology.
Design/methodology/approach
We collected and analyzed empirical data of social media content shared via Instagram between 2011 and 2019 on 16 buildings that can be considered iconic architecture projects. Using an automated pipeline, we collected and processed 264,000 posts and 140,000 images from Instagram for the selected case studies. By studying the posting activity of Instagram users through time series analysis and conducting content analysis of the social media posts by means of both image classification and topic modeling, we report on the development of users’ capturing and reception of the selected case studies on Instagram over time.
Findings
First, we identify two distinct time patterns of social media content: instantly popular buildings whose popularity fades over time and buildings that gradually gain popularity over time. Second, we distinguish differences in the content of social media posts: some buildings are primarily covered for their architectural features and others for their cultural function and facilities.
Originality/value
Using empirical investigation of Instagram data on iconic architectural projects, we have identified a correlation: buildings primarily posted for their architecture are generally also the ones to gain instant online popularity that subsequently faded over time. In contrast, buildings primarily posted for their function and facilities slowly gained popularity on the social media platform over time.
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James Manuel Pérez-Morón, Roberto García Alonso and Ulf Thoene
While entrepreneurship has long been heralded for its positive contributions, there is a growing recognition of its “dark side,” characterized by unproductive, unethical and…
Abstract
Purpose
While entrepreneurship has long been heralded for its positive contributions, there is a growing recognition of its “dark side,” characterized by unproductive, unethical and destructive actions. This exploratory literature review aims to illuminate the underexplored dark side of entrepreneurship, thereby enriching the discourse on entrepreneurship’s dual nature.
Design/methodology/approach
This study employs a robust mixed-method approach, integrating phenomenologically detailed co-citation bibliographic coupling with detailed thematic data and code-weaving. Science mapping tools like R-Bibliometrix and VOSviewer enhance the credibility of the findings by providing a sophisticated and reproducible methodological framework.
Findings
This review defines dark entrepreneurship, its characteristics, and its complexities. We introduced the “Dark Entrepreneurship Trinity”: Ethical Complexity, Institutional Navigation and Conflict Entrepreneurialship, with Institutional Navigation as the apex theme. It elucidates how this theme influences ethical dilemmas and operational strategies in conflict zones, illustrated through a diagram depicting their complex interrelations and dynamics.
Originality/value
The originality of this literature review lies in its comprehensive synthesis of the dark side of entrepreneurship. This review significantly contributes to the academic discourse by delineating a clearer picture of the destructive potentials of entrepreneurship. It compiles existing research, critically addresses the gaps and suggests future pathways for empirical studies.
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Gede Suwardika, Agus Tatang Sopandi, I. Putu Oktap Indrawan and Kadek Masakazu
In the era of Industry 4.0, the relevance of webinar tutorials, a form of distance learning, is paramount. These tutorials can catalyze self-regulated learning, critical thinking…
Abstract
Purpose
In the era of Industry 4.0, the relevance of webinar tutorials, a form of distance learning, is paramount. These tutorials can catalyze self-regulated learning, critical thinking and communication skills, especially for prospective and in-service teachers pursuing higher education. This paper aims to develop a conceptual framework and report the results of implementing a flipped classroom with whiteboard animation and modules. This innovative approach seeks to enhance students' self-regulation, critical thinking and communication abilities.
Design/methodology/approach
This study employs a mixed-methods approach. In the first phase, a hypothetical model and conceptual framework for the Flipped Classroom with Whiteboard Animation and Modules were developed to enhance self-regulation, critical thinking and communication skills. The resulting conceptual framework was then implemented through a quasi-experiment using a non-equivalent control group design involving 83 elementary school teachers enrolled in the Elementary School Science Education course (PDGK4202), divided into three treatment groups. Qualitative data were collected through observations of the learning process, documentation of student worksheet completion and interviews with students. Questionnaires and tests were used as instruments for quantitative data collection. Qualitative data were analyzed using descriptive methods, while quantitative data were evaluated using MANCOVA.
Findings
The findings demonstrate significant improvements in students' self-regulation, critical thinking skills and communication abilities after implementing the Flipped Classroom with Whiteboard Animation and Modules.
Research limitations/implications
Some limitations in this study need to be recognized. These limitations include the specific sample type of elementary school teachers who went back to college to take science learning courses in elementary school. Teachers have various diversity that may affect the dependent variable, such as age, educational background, facilities, internet signal stability at their learning location and teaching experience. This study was conducted in a specific context (using the flipped classroom model at UT), so the results may need to be more generalizable to other educational contexts with different facilities, systems and policies. In addition, the measurement of self-regulation and communication skills, particularly with questionnaires, relies on self-report, which can be biased due to socially desirable responses or inaccurate self-assessment. Although the MANCOVA test showed significant results, it is possible that other variables not controlled for in this study (e.g. intrinsic motivation, social support from family or colleagues) also affected the independent variables.
Practical implications
This study emphasizes the importance of adapting webinar tutorials for Industry 4.0 and enhancing self-regulated learning, critical thinking and communication skills, particularly for working students and teachers. It offers a practical framework for educators and suggests ways to improve online learning materials. The implementation results show significant skill enhancement. These findings have practical implications for educators, institutions and instructional designers, guiding the development of effective distance learning strategies and curriculum improvements in the digital age.
Social implications
The social implications of this study are noteworthy. In the context of Industry 4.0, adapting webinar tutorials to promote self-regulated learning, critical thinking and communication skills is essential not only for the educational sector but also for the broader society. It equips prospective and in-service teachers, who are pivotal in shaping future generations, with the necessary skills to navigate a rapidly changing digital landscape. Furthermore, enhancing self-regulation and critical thinking abilities among employed students contributes to a more informed and adaptable workforce, fostering societal resilience in the face of technological advancements.
Originality/value
The uniqueness of this study stems from the creative modification of a webinar tutorial, which specifically targets the urgent requirement for enhancing abilities among teachers and university students. The conceptual framework serves as a valuable tool for educators, and the findings of this study confirm its effectiveness in enhancing self-regulation, critical thinking abilities and communication proficiency. Furthermore, the recommendations offered also furnish practical insights to improve this model.
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Stella-Maria Yerokhin, Yu-Shan Lin Feuer and Remmer Sassen
This paper aims to explore the current stage of biodiversity preservation in higher education institutions (HEIs), using samples from German universities and investigating three…
Abstract
Purpose
This paper aims to explore the current stage of biodiversity preservation in higher education institutions (HEIs), using samples from German universities and investigating three different dimensions, namely, existing approaches, challenges and future developments.
Design/methodology/approach
Semistructured expert interviews were conducted with employees from 14 German Universities. To analyze the data, both deductive and inductive methods of content analysis were conducted to systematically code the results.
Findings
This research shows that efforts for biodiversity preservation are frequently made in the areas of student and staff initiatives, green space management, as well as in research and teaching. However, German HEIs face numerous hurdles such as interest conflict, lack of prioritization and financial restrictions, some of which are difficult to overcome. In the future, HEIs should seek a deeper integration of biodiversity into curricula to further raise biodiversity awareness.
Research limitations/implications
This study provides practical implications by providing good practices, which can serve as a guide for implementing measures for biodiversity preservation. By understanding the struggles and future expectations, stakeholders and policymakers could promote targeted measures and relevant policies to advance biodiversity initiatives at and beyond universities. Moreover, the research shows the importance of involving students and staff actively in the planning and executing stage for biodiversity preservation through initiatives to achieve green campuses.
Originality/value
The paper presents an essential research field which is still in its earlier stage. To the best of the authors’ knowledge, it is the first study that focuses on German Universities in this context. This study adds value in providing in-depth insights into this topic to raise awareness of biodiversity preservation in both practice and research.
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