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1 – 4 of 4Francesco Paolone, Matteo Pozzoli, Meghna Chhabra and Assunta Di Vaio
This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance…
Abstract
Purpose
This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance (ESG) performance in the European banking sector using resource-based view (RBV) theory. In addition, this study analyses the linkages between BCD and BGD and knowledge sharing on the board of directors to improve ESG performance.
Design/methodology/approach
This study selected a sample of European-listed banks covering the period 2021. ESG and diversity variables were collected from Refinitiv Eikon and analysed using the ordinary least squares model. This study was conducted in the European context regulated by Directive 95/2014/EU, which requires sustainability disclosure. The original population was represented by 250 banks; after missing data were excluded, the final sample comprised 96 European-listed banks.
Findings
The findings highlight the positive linkages between BGD, BCD and ESG scores in the European banking sector. In addition, the findings highlight that diversity contributes to knowledge sharing by improving ESG performance in a regulated sector. Nonetheless, the combined effect of BGD and BCD negatively impacts ESG performance.
Originality/value
To the best of the authors’ knowledge, this is the first study to measure and analyse a regulated sector, such as banking, and the relationship between cultural and gender diversity for sharing knowledge under the RBV theory lens in the ESG framework.
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Matteo Moscatelli, Nicoletta Pavesi and Chiara Ferrari
The United Nations Convention on the Rights of Persons with Disabilities (2006) recognizes the right of disabled people to access work. Against this legislative backdrop, this…
Abstract
Purpose
The United Nations Convention on the Rights of Persons with Disabilities (2006) recognizes the right of disabled people to access work. Against this legislative backdrop, this study explores the strengths and weaknesses of the Italian system of targeted placement for disabled people, based on Law 68/1999, which delegates to regional authorities the management of the labor market. The examination centers on the perspective of companies, the primary stakeholders in the inclusion of persons with disabilities within organizational structures.
Design/methodology/approach
The article discusses the results of focus groups conducted with 28 managers of large, medium and small enterprises in Lombardy (Italy). Qualitative analysis was employed, and the results were structured using a simplified strengths, weaknesses, opportunities and threats (SWOT) analysis, incorporating practical recommendations.
Findings
The analysis leads to practical suggestions to improve the entire targeted placement process at the regional level, from selection and accompaniment to evaluation, such as improving the networking of local stakeholders who deal with the inclusion of disabled people, homogeneity of the procedures in different regions, making all employees aware of diversity management, etc. The territorial network and the welfare environment are particularly important in achieving a successful targeted placement and to promote an inclusive corporate culture.
Research limitations/implications
This study is not representative of Italy as a whole, as it remains a qualitative investigation focused on a single region.
Originality/value
This contribution accomplishes an in-depth study of the law of labor inclusion of people with disabilities observed from the point of view of companies, which are still usually reluctant to integrate people with disabilities into their organizations or encounter difficulties in doing so.
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Shelleka Gupta and Ronnie Dutt
This study attempts to enrich the digital content marketing (DCM) literature by identifying consumer-based DCM consumption motives and the preferable content dissemination…
Abstract
Purpose
This study attempts to enrich the digital content marketing (DCM) literature by identifying consumer-based DCM consumption motives and the preferable content dissemination platforms and formats to fulfil these motives exclusively in the context of beauty brands.
Design/methodology/approach
Thematic analysis has been used as the qualitative technique for the study. In-depth interviews in a semi-structured format were conducted with 30 consumers who were mandated to be active followers of at least one beauty content creator on digital/social media platforms. Utilising NVivo 11.0, transcripts were analysed.
Findings
The findings reveal seven consumer-based DCM consumption motives: authenticity, economic, exploration, functional, hedonic, suitability and purchase decision. Further, the findings also demonstrate the most preferred content dissemination platforms and formats, namely digital channels of content creators, customers' reviews and social media (Instagram and YouTube) to fulfil these motives.
Research limitations/implications
The study advances the existing literature by exploring novel consumer-based DCM consumption motives postulated as “antecedents to digital content marketing”. Moreover, it also enriches practical knowledge as the efficient and effective application of the research findings can prove fruitful to beauty brands employing DCM as the primary marketing tool.
Originality/value
This study makes a distinctive contribution by promoting work on unexplored areas of digital content marketing. It proposes content strategies for beauty brands and digital content creators to augment the digital content creation, dissemination and evaluation process. Furthermore, it also outlines the research topics that future scholars can focus on to advance the DCM literature.
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Lana Sabelfeld, John Dumay and Barbara Czarniawska
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…
Abstract
Purpose
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.
Design/methodology/approach
We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.
Findings
We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.
Research limitations/implications
Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.
Practical implications
The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.
Originality/value
The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.
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