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1 – 2 of 2Paul Coram, Brad Potter and Naomi Soderstrom
This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the…
Abstract
Purpose
This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the decision context from an investment to a donation.
Design/methodology/approach
Using a sample of 173 US professional financial statement users, the authors conduct an experiment that manipulates an investment or donation choice to evaluate how differing levels of carbon sequestration affect decision-making across contexts.
Findings
Carbon sequestration information affects users’ donation decisions but does not affect investment decisions. Variation in the reliability of the information and whether the information is linked to strategy do not affect users’ decision-making.
Research limitations/implications
This study is performed by an experiment and informs our understanding of the relevance to users of carbon sequestration disclosure. Results indicate that carbon sequestration disclosure has value for donation but not investment decisions. The authors interpret this as evidence of some value of this type of disclosure in professional financial statement users’ decision-making but not for a financially focused evaluation.
Originality/value
This paper provides unique insights into the effect of reporting carbon sequestration on decision-making. There has been significant research on the broader topic of corporate sustainability, and capital markets research indicates that the market values increased sustainability disclosure. This study extends the research by examining a specific component of carbon disclosure that is not currently widely reported and by the use of information for different types of evaluations. The results find evidence that the value of this type of carbon disclosure does not stem from a purely financial perspective but instead, from other nonpecuniary factors.
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Mark Buschgens, Bernardo Figueiredo and Janneke Blijlevens
This paper aims to investigate how and when visual referents in brand visual aesthetics (i.e. colours, shapes, patterns and materials) serve as design applications that enable…
Abstract
Purpose
This paper aims to investigate how and when visual referents in brand visual aesthetics (i.e. colours, shapes, patterns and materials) serve as design applications that enable consumer diasporic identity.
Design/methodology/approach
This paper uses an innovative methodology that triangulates 58 in-depth interviews with diasporic consumers, 9 interviews with brand managers and designers and a visual analysis of brands (food retailer, spices and nuts, skincare, hair and cosmetics, ice cream and wine) to provide a view of the phenomenon from multiple perspectives.
Findings
This study illustrates how and when particular applications and compositions of product and design referents support diasporic identity for Middle Eastern consumers living outside the Middle East. Specifically, it illustrates how the design applications of harmonising (applying separate ancestral homeland and culture of living product and design referents simultaneously), homaging (departing from the culture of living product and design referents with a subtle tribute to ancestral homeland culture) and heritaging (departing from the ancestral homeland culture product and design referents with slight updates to a culture of living style) can enable diasporic identity in particular social situations.
Research limitations/implications
Although applied to the Middle Eastern diaspora, this research opens up interesting avenues for future research that assesses diasporic consumers’ responses to brands seeking to use visual design to engage with this market. Moreover, future research should explore these design applications in relation to issues of cultural appreciation and appropriation.
Practical implications
The hybrid design compositions identified in this study can provide brand managers with practical tools for navigating the design process when targeting a diasporic segment. The design applications and their consequences are discussed while visually demonstrating how they can be crafted.
Originality/value
While previous research mainly focused on how consumption from the ancestral homeland occurred, to the best of the authors’ knowledge, this study is the first to examine how hybrid design compositions that combine a diaspora’s ancestral homeland culture and their culture of living simultaneously and to varying degrees resonate with diasporic consumers.
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