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Article
Publication date: 19 August 2024

Melchior Gromis di Trana, Simona Fiandrino, Alberto Tonelli and Alain Devalle

The study aims to explore the role of stakeholder engagement for the sustainability materiality assessment process.

Abstract

Purpose

The study aims to explore the role of stakeholder engagement for the sustainability materiality assessment process.

Design/methodology/approach

The study develops a qualitative research approach based on a single case study. Triangulated data was collected from semi-structured interviews, sustainability reports and archival materials, and was analysed with a combined top-down and bottom-up coding procedure to generate explanatory categories.

Findings

The findings show that stakeholder engagement and sustainability materiality assessment are interconnected. Furthermore, the study highlights a circular perspective facilitated by three iterative mechanisms: sustainability interdisciplinarity, sense of belonging and cultural mindset.

Originality/value

Despite the extensive knowledge of stakeholder engagement regarding the practices and advantages, the understanding of its interplay with sustainability materiality assessment over time remains limited. Consequently, the research analyses the reciprocal relationship between stakeholder engagement and sustainability materiality in a circular way.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 4 December 2018

Simona Fiandrino, Alain Devalle and Valter Cantino

This paper aims to reconcile the conflicting understanding on the nexus between corporate governance (CG), corporate financial performance (CFP) and corporate social…

1242

Abstract

Purpose

This paper aims to reconcile the conflicting understanding on the nexus between corporate governance (CG), corporate financial performance (CFP) and corporate social responsibility (CSR) by investigating how companies engage with CSR practices.

Design/methodology/approach

The study carries out a multivariate linear regression analysis on a sample of 361 listed companies from five countries in Europe: France, Germany, Italy, Spain and the UK.

Findings

CG mechanisms and CFP have an impact on CSR because they affect social and environmental practices strongly and significantly. Furthermore, the findings describe the capacity of CSR to influence both the CG structure and the CFP.

Research limitations/implications

The present research limits the analysis on the social and environmental performance of companies that communicate their commitment to stakeholders without distinguishing between “greenwashing” companies that implement CSR to improve corporate reputation and those companies that pursue effective societal benefits, taking care of stakeholder relationships.

Practical implications

The CSR approach can drive the CG structure and improve CFP if managers perceive the implementation of sustainable practices as an integrated process rather than a mere outcome.

Originality/value

This paper seeks to disentangle the nexus between CG, CFP and CSR, not yet precisely defined by scholars in the context of five countries in Europe.

Details

Social Responsibility Journal, vol. 15 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 15 August 2023

Fabio 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.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 May 2017

Valter Cantino, Alain Devalle, Damiano Cortese, Francesca Ricciardi and Mariangela Longo

The purpose of this paper is to develop an original six-phase model describing entrepreneurial learning in the transition of place-based enterprises toward a sustainable…

1697

Abstract

Purpose

The purpose of this paper is to develop an original six-phase model describing entrepreneurial learning in the transition of place-based enterprises toward a sustainable exploitation of natural common resources (commons).

Design/methodology/approach

The six-phase model proposed by this study explains the learning processes involving place-based enterprises through two important existing theories: adaptive co-management and Lachmann’s evolutionary, embedded theory of entrepreneurship. The proposed model integrates these two theories on the basis of a longitudinal case study on the fishing enterprises in an Italian marine protected area (MPA).

Findings

In the case study, the success factors identified by the adaptive co-management literature proved important in enabling an embedded entrepreneurial learning process consistent with Lachmann’s view. The case analysis allowed the authors to cluster these learning processes around six phases. Further, even if traditional fishing is not knowledge-intensive, this case shows the transition to a sustainable business model required intense efforts of educated institutional work and scientific research. Interestingly, the key learning processes were enabled by the emergence of a larger, networked social entity (a network form of organization) including the community of fishermen, the MPA management and a network of scientists studying the marine area ecosystem.

Research limitations/implications

This study is explorative and relies on a single case study. Despite this limitation, it opens up new research paths in the fields of entrepreneurship, institutional work, network organizations and adaptive management of the commons.

Originality/value

This study is strongly interdisciplinary; it proposes an original model based on a theoretical view that is highly innovative for organization and management studies; and addresses a relevant but overlooked issue with important societal implications.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 23 no. 3
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 16 November 2018

Alberto Ferraris, Alberto Mazzoleni, Alain Devalle and Jerome Couturier

Big data analytics (BDA) guarantees that data may be analysed and categorised into useful information for businesses and transformed into big data related-knowledge and efficient…

12787

Abstract

Purpose

Big data analytics (BDA) guarantees that data may be analysed and categorised into useful information for businesses and transformed into big data related-knowledge and efficient decision-making processes, thereby improving performance. However, the management of the knowledge generated from the BDA as well as its integration and combination with firm knowledge have scarcely been investigated, despite an emergent need of a structured and integrated approach. The paper aims to discuss these issues.

Design/methodology/approach

Through an empirical analysis based on structural equation modelling with data collected from 88 Italian SMEs, the authors tested if BDA capabilities have a positive impact on firm performances, as well as the mediator effect of knowledge management (KM) on this relationship.

Findings

The findings of this paper show that firms that developed more BDA capabilities than others, both technological and managerial, increased their performances and that KM orientation plays a significant role in amplifying the effect of BDA capabilities.

Originality/value

BDA has the potential to change the way firms compete through better understanding, processing, and exploiting of huge amounts of data coming from different internal and external sources and processes. Some managerial and theoretical implications are proposed and discussed in light of the emergence of this new phenomenon.

Details

Management Decision, vol. 57 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 3 June 2024

Alberto Tonelli, Fabio Rizzato, Donatella Busso and Alain Devalle

The purpose of this research is to verify whether the disclosure of intellectual capital (IC) positively affects the level of integration of financial and sustainability…

Abstract

Purpose

The purpose of this research is to verify whether the disclosure of intellectual capital (IC) positively affects the level of integration of financial and sustainability information.

Design/methodology/approach

The sample of the analysis relies on European public companies. The data were gathered from Refinitiv, focussing on a multi-year observation from 2013 to 2021 and performing a fixed-effect regression. According to the extant literature, the authors developed the Intellectual Capital Score and the Integrated Thinking and Reporting Score.

Findings

The more disclosure of IC, the more financial and sustainability information is integrated. Indeed, the results confirm that the disclosure of IC enhances the level of integration of financial and sustainability information.

Research limitations/implications

The study enriches academic knowledge about IC in conjunction with integrated reporting (IR) and integrated thinking by highlighting its relevance in the value-creation process and acting as a trait d’union of the disciplines.

Practical implications

For standard setters, the research may be framed to redefine the guidelines explaining the information on IC to be disclosed. Moreover, it could be helpful for practitioners when identifying the IC information that deserves to be disclosed, other than being exploitable to conduct enterprises geared towards adopting integrated reports.

Originality/value

This study answers the call for further research on the relationship between financial information and sustainability information to highlight their joint perspectives quantitatively.

Details

Journal of Intellectual Capital, vol. 25 no. 2/3
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 14 March 2023

Hannan Amoozad Mahdiraji, Seyed Hossein Razavi Hajiagha, Vahid Jafari-Sadeghi, Donatella Busso and Alain Devalle

In this research, extracting the innovation drivers of successful crowdfunding from the literature review, screening them for the entrepreneurial small- and medium-sized…

Abstract

Purpose

In this research, extracting the innovation drivers of successful crowdfunding from the literature review, screening them for the entrepreneurial small- and medium-sized enterprises (SMEs), analysing the cause-and-effect relationship amongst them and presenting a basic causal conceptual model and eventually determining the importance/weight of each relevant driver were the primary purposes of this research. As a result, the authors have also designed a score function to measure the future innovative crowdfunding score for SMEs.

Design/methodology/approach

A multi-layer multi-criteria decision-making (MCDM) approach has been designed and employed to achieve research objectives. After extracting the initial list of drivers, Fuzzy Delphi was applied to screen the relevant innovation drivers of successful crowdfunding for entrepreneurial SMEs. Decision-making trial and evaluation laboratory (DEMATEL) was used to analyse the cause-and-effect relationship amongst the drivers and illustrate a basic conceptual model. Analytical network process (ANP) and Stepwise Weight Assessment Ratio Analysis (SWARA) were applied to determine the importance of the drivers and by aggregating them to measure the innovative crowdfunding score.

Findings

Initially, 28 innovation drivers of successful crowdfunding were extracted from the literature. Then by employing the first-round Delphi fuzzy method amongst 15 international entrepreneurs in SMEs, the relevant drivers, including eleven items, were screened and selected. Then by implementing the DEMATEL method, the relationship amongst these screened drivers was identified, and seven drivers were determined as causes and the rest as effects. Subsequently, a conceptual model based on the causal analysis of the drivers from the DEMATEL method was designed. Eventually, by aggregating the weight of drivers emanated from SWARA, DEMATEL and DANP, the score function for measuring the situation of an SME was designed.

Practical implications

According to the crowdfunding scores in this research from entrepreneurs of SMEs, influential factors in developing countries were recognised as two times more prominent in developing countries. This might be rooted in the circumstances of developing countries where many startups and SMEs are emerging in vast areas and different fields due to investment in innovation management. In these countries, the authorities and officials support these companies to empower their capabilities and innovative ideas to (1) deal with the severe competitive market and (2) benefit from them as potential economic engines. Therefore, crowdfunding platforms and public initiatives can be considered one of the most effective government supports, which may involve financial risks.

Originality/value

To the best knowledge of the authors, investigating the innovation drivers of successful crowdfunding via quantitative analysis by multi-layer decision-making approaches has not been considered previously. Moreover, the authors have designed a crowdfunding score function to determine the situation of an entrepreneurial SME in this area. A combination of different MCDM methods, including Fuzzy Delphi, SWARA, DEMATEL, ANP and DANP, to investigate the innovation drivers of successful crowdfunding in SMEs has not been considered previously.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 26 October 2020

Alain Devalle, Melchior Gromis di Trana, Simona Fiandrino and Demetris Vrontis

This study aims to investigate the approaches to and the actions of integrated thinking (IT) based on stakeholder engagement practices to mitigate the perception of IT as an…

Abstract

Purpose

This study aims to investigate the approaches to and the actions of integrated thinking (IT) based on stakeholder engagement practices to mitigate the perception of IT as an “abstract construct” and to overcome the “silos” thinking of managing, communicating and reporting.

Design/methodology/approach

The research develops a single case-study of a leading Italian company in the sustainability setting: Lavazza. The authors gathered in-depth information with semi-structured interviews on their approaches to IT and actions of IT and the related stakeholder engagement practices which involved over time.

Findings

This study addresses the concept of IT, arguing for integrated circularity as a strategic mindset, which builds upon open communication and collaborative partnerships with stakeholders for value creation.

Research limitations/implications

The limitations of this study stem from the nature of a single case study, thus the findings are most relevant to those companies operating in comparable sectors with similar historical and organizational characteristics.

Practical implications

The study provides a systematic framework of IT approaches and related actions based on stakeholder engagement practices that define a company as an integrated thinker. This can be used by managers and companies to implement an integrated logic of thinking and reporting.

Originality/value

This is a pioneering study in this area as there are very few ones that take into account the relationship between the IT of design and reporting from a stakeholder perspective. The more IT is embedded in the business, the fuller the consideration of key stakeholders’ interests is incorporated as a relevant part of conducting business.

Details

Meditari Accountancy Research, vol. 29 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 September 2022

Simona Fiandrino, Alberto Tonelli and Alain Devalle

This systematic literature review (SLR) aims to examine the extent of academic knowledge of sustainability materiality research. There is no academic review of this field;…

2832

Abstract

Purpose

This systematic literature review (SLR) aims to examine the extent of academic knowledge of sustainability materiality research. There is no academic review of this field; therefore, this study aims to close this research gap.

Design/methodology/approach

The paper systematically reviews the existing literature on sustainability materiality research. Papers were qualitatively classified and analysed in accordance with the theoretical underpinning, research methods and academic themes of sustainability materiality research.

Findings

The findings of the review show that scholarly work on sustainability materiality has increased exponentially since the 2010s. In terms of research methods, scholars have examined sustainability using content analysis techniques and qualitative approaches. A common theoretical foundation was missing, but an increasing number of articles have been anchored to stakeholder theory. The academic themes have progressively enriched empirical evidence on the evaluation of materiality in sustainability information.

Research limitations/implications

This review can be useful as an academic basis to open avenues for strengthening theoretical and empirical research on new emerging issues regarding double materiality and dynamic materiality.

Originality/value

This paper conducts the first SLR of academic knowledge on sustainability materiality research. Eight academic themes are proposed to classify sustainability materiality. Thus, it is an aid to future research in this area.

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