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Open Access
Article
Publication date: 2 September 2024

Alexander Hofer, Ewald Aschauer and Patrick Velte

This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs…

Abstract

Purpose

This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs) to better understand SCTs’ impact on sustainability performance.

Design/methodology/approach

Through a qualitative approach, 15 in-depth interviews are conducted in a two-tier governance setting. Participants include management and supervisory board members, compensation consultants and other stakeholders involved in proxy voting.

Findings

SCT implementation is primarily determined by meeting shareholders’ expectations rather than those of other stakeholders. Decision makers react in a differentiated way to increased expectations by implementing either primarily symbolic or substantive measures and encounter different implementation challenges like insufficient data quality and a lack of experience within supervisory boards, both of which potentially contribute to decoupling.

Research limitations/implications

The study offers valuable insights for companies in designing SCTs and emphasises the significance of addressing decoupling to effectively enhance sustainability performance through SCTs and provides a foundation for future studies aimed at analysing this phenomenon.

Originality/value

Using a neo-institutional theory lens, this study marks one of the first interview-based investigations to distinguish between symbolic and substantial SCTs. It delves deeply into the role of decoupling and the associated challenges, offering fresh perspectives within the under-researched framework of a two-tier corporate governance structure. Moreover, this study aims to meticulously capture the real-world design practices and implementation processes of SCTs through experts, an aspect that was emphasised as a limitation in previous studies.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 16 September 2024

Zahra Sharifzadeh and Natasha T. Brison

This study aims to examine whether sport companies that promote gender equality through femvertising, an advertising trend that empowers women and confronts gender stereotypes…

Abstract

Purpose

This study aims to examine whether sport companies that promote gender equality through femvertising, an advertising trend that empowers women and confronts gender stereotypes, actually support women’s rights with institutionalized approaches to challenge gender issues. Some sport brands even have won awards for their femvertising efforts, however, not all of them have modified their policies and programs to support gender equality. Sport femvertising can be a new area for CSR-washing and this study investigated this potential.

Design/methodology/approach

Utilizing a content analysis, this study compared sport brands' (award-winning vs non-award-winning) level of engagement in internal and external CSR activities regarding gender equality. Sport brands’ CSR attempts and number of women in leadership positions were analyzed through companies’ CSR reports, annual reports and websites.

Findings

Only few differences between two groups (award-winning vs non-award-winning) of sport brands were observed regarding their gender equality CSR engagement. In some cases, non-award-winning sport brands had a greater percentage of women in leadership and practiced more internal gender equality CSR.

Originality/value

This paper provides valuable information about the potential of femvertising as an advertisement, as well as CSR strategy. Results of this study broaden our understanding of how sport companies embraced this advertising/CSR technique and the repercussions. Findings provide guidance for sport marketers who seek to improve their brand image through femvertising.

Details

Sport, Business and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-678X

Keywords

Open Access
Article
Publication date: 16 September 2024

Ylva Wallinder

This study explores the social conditions for sustainability practices, addressing the processes whereby associational gardening practices in a highly segregated context may or…

Abstract

Purpose

This study explores the social conditions for sustainability practices, addressing the processes whereby associational gardening practices in a highly segregated context may or may not create connections and capacities across urban social divides.

Design/methodology/approach

Based on organizational ethnographic fieldwork, the article explores urban gardens as potential meeting places in a segregated city, Gothenburg, focusing on collectively organized gardening projects in different socioeconomic and socio-spatial settings.

Findings

The study identifies the unintentional encounters embedded in the immaterial act of gardening, that is, digging, planting and actual gardening practices regardless of the harvest. Such practices were found to be important for social sustainability practices beyond the continuous reproduction of silos, at least in multicultural settings. Nevertheless, many urban gardeners create a green living room for themselves and their neighbours, and engagement with those outside their silos often becomes more of a symbolic act of global solidarity, especially in more culturally homogeneous areas.

Originality/value

The article fills a gap in the research by focusing on the social conditions for sustainability practices in urban segregated areas. By showing how gardening practices often reproduce cultural similarity, the study highlights the importance of revealing practices and places that facilitate unintentional social “bonus” interactions that nonetheless occur in two of the gardening environments studied. Unintentional encounters are identified as important dimensions of social sustainability practices.

Details

Journal of Organizational Ethnography, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6749

Keywords

Open Access
Article
Publication date: 9 September 2024

Valentina Beretta, Maria Chiara Demartini and Sara Trucco

Despite the rising trend of sustainable developmental goals (SDGs) incorporation into sustainability reporting, there remains a gap in understanding the role of SDG disclosure…

Abstract

Purpose

Despite the rising trend of sustainable developmental goals (SDGs) incorporation into sustainability reporting, there remains a gap in understanding the role of SDG disclosure (SDGD) in the relationship between sustainability and financial performance. Thus, this study aims to investigate the relationship between sustainability performance and the level of SDGD; the relationship between sustainability performance and financial performance; and the link between the level of SDGD and financial performance.

Design/methodology/approach

Conducted in Italy, the analysis involves manual collection of sustainability reports from company websites for the fiscal years from 2019 to 2022, followed by textual analysis to identify SDG-related content disclosed in nonfinancial reports. Financial and nonfinancial data from Orbis and LSEG databases are used for regression analysis on panel data.

Findings

Findings align with existing literature, emphasizing the partial mediator role played by the level of SDGD in the relationship between sustainability performance and financial performance, measured by return on equity. In addition, the study suggests that there is a positive relationship between sustainability performance and the level of SDGD and a positive relationship between the level of SDGD and financial performance.

Originality/value

This study contributes to a deeper understanding of how SDG disclosures function within the broader nexus of sustainability performance and financial outcomes. Findings from this study provide empirical support for the argument that SDGD is not merely a regulatory compliance tool but also a strategic asset that can enhance a firm’s financial performance.

Details

Measuring Business Excellence, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-3047

Keywords

Open Access
Article
Publication date: 17 September 2024

Azwindini Isaac Ramaano

This study looked at the potential applications of geographic information systems (GIS) and remote sensing (RS) for inclusive community development and participation, sustainable…

Abstract

Purpose

This study looked at the potential applications of geographic information systems (GIS) and remote sensing (RS) for inclusive community development and participation, sustainable tourism, and rural community-based natural resource management (CBNRM) in sub-Saharan Africa and other rural areas worldwide.

Design/methodology/approach

To evaluate resource management systems for rural tourism and the environment in Africa and abroad. The study makes use of reviews of relevant literature and documents, and while linking applications for sustainable tourism and local community empowerment with CBNRM and GIS, vital content was manually analyzed.

Findings

The study shows a potential affinity between agricultural and tourism businesses that GIS in line with the CBNRM conception can strengthen. In many rural and underdeveloped regions of the continent, this highlights the need for a credible and varied tourism strategy to develop and empower the relevant communities.

Originality/value

Most agricultural communities in Africa are located in low-income regions. Such areas are rich in natural wildlife and have popular tourist destinations. A mix of regional community development initiatives can be built using GIS, sustainable tourism, CBNRM, and community-based tourism (CBT).

Details

Journal of Electronic Business & Digital Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 23 August 2024

Samuel Affran, Emma Doreen Otiwaa Oppong and Joseph Yenabil Kolug

Family businesses are on the rise and facing severe sustainability challenges. The overall purpose of this thesis is to examine the moderating role of technological resources in…

Abstract

Purpose

Family businesses are on the rise and facing severe sustainability challenges. The overall purpose of this thesis is to examine the moderating role of technological resources in the relationship between marketing innovation and family business sustainability.

Design/methodology/approach

From a post-positivist perspective, this study utilized a quantitative approach and causal research design. 204 family businesses within the Accra Metropolitan Assembly were sampled for this study. Structural Equation Modeling (SMART PLS 4) was utilized for data analysis after a closed-ended questionnaire was used to gather data.

Findings

It was evidenced that marketing innovation has a positive significant effect on family business sustainability. Technological resources have a negative significant moderating effect on the relationship between marketing innovation and family business sustainability.

Originality/value

The originality of this study lies in examining the moderating effect of technological resources on the relationship between marketing innovation and family business sustainability in Ghana, where this phenomenon is less explored.

Details

IIMBG Journal of Sustainable Business and Innovation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2976-8500

Keywords

Open Access
Article
Publication date: 22 August 2024

Raquel Camprubi and Olga Goncalves

This study addresses a gap in the literature by examining the marketing strategies adopted by wineries in the context of wine tourism. This study aims to identify marketing…

Abstract

Purpose

This study addresses a gap in the literature by examining the marketing strategies adopted by wineries in the context of wine tourism. This study aims to identify marketing strategic orientations and highlight their significance in the context of wine tourism.

Design/methodology/approach

The research uses a comparative case study approach, focusing on two wine regions, Roussillon (France) and Empordà (Spain). It involves the analysis of 99 active winery websites to identify marketing orientations. Descriptive statistics, cluster analysis and ANOVA tests were used to achieve this.

Findings

The study reveals four distinct wine tourism strategic orientations adopted by wineries in these regions. It emphasizes the importance of external ties, varying levels of competitiveness, website performance and geographical differences as key findings. The results show that wineries with a clear diversification strategy benefit from a higher level of competitiveness.

Originality/value

This research contributes to the academic literature by identifying different marketing strategies within wine tourism, highlighting their importance and providing a comprehensive analysis of key areas, thus adding original insights to the existing body of literature.

Details

International Journal of Wine Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1062

Keywords

Open Access
Article
Publication date: 5 September 2024

Maria Testa

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.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 28 August 2024

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…

239

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.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Open Access
Article
Publication date: 26 August 2024

Sedigheh Karimpour, Majid Elahi Shirvan and Mojdeh Shahnama

The present study explores five Iranian English language teachers’ hopes by drawing on an ecological approach as its conceptual underpinning.

Abstract

Purpose

The present study explores five Iranian English language teachers’ hopes by drawing on an ecological approach as its conceptual underpinning.

Design/methodology/approach

Data were collected from narrative frames and semi-structured interviews.

Findings

Analyses of our data highlighted how teacher- and student-related factors caused fluctuations in teachers’ hopes. In addition, our findings indicated that while teachers’ past teaching experiences increased their hope, teachers’ lack of agency and economic inflation were among the most significant factors that decreased teachers’ hope in their profession.

Originality/value

This study is one of the first studies in the field of language studies with an ecological perspective on language teachers' hope.

Details

Saudi Journal of Language Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2634-243X

Keywords

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