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1 – 10 of 18Mercedes Luque-Vílchez, Michela Cordazzo, Gunnar Rimmel and Carol A. Tilt
This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to…
Abstract
Purpose
This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified, and the paper proceeds to suggest further research avenues.
Design/methodology/approach
The authors conduct a review of papers published in leading journals concerning sustainability reporting to analyse the progress in the literature regarding three important reporting topics: materiality, comparability and assurance.
Findings
The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature are as follows: there is ongoing debate about the nature of sustainability reporting materiality, and single versus double materiality. Clearer guidance and better contextualisation are seen as essential for comparability, and, as GRI suggests, there is an important link to materiality that needs to be considered. Finally, assurance has not been mandatory under the GRI, but the current development at EU level might lead to the GRI principles being incorporated in the primary assurance standards.
Practical implications
In this paper, the authors review and synthesise the previous literature on GRI reporting dealing with three key reporting aspects.
Social implications
The authors extract some takeaways from the literature on materiality, comparability and assurance that will all be key challenges for GRI in the future.
Originality/value
This paper provides an updated review of the literature on GRI reporting dealing with three key reporting aspects.
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Lara Tarquinio and Chiara Xhindole
This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects.
Abstract
Purpose
This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects.
Design/methodology/approach
The research focusses on a single case study, conducted following an action research approach and interpreted through the lens of institutional work. According to the institutional work theoretical perspective, the individual or organisation is responsible for creating, maintaining or disrupting institutions.
Findings
The case company, Deco S.p.A., undertook sustainability reporting to clarify the values that the company was founded upon and how those values translate into management practice. By institutionalising the sustainability reporting process, Deco S.p.A. found its corporate climate improved, various aspects of its operations could be rationalised and the information gathered to produce the report was valuable for decision support.
Practical implications
This research project contributes to understanding why and how a company institutionalises its sustainability reporting. It also provides a better understanding of the internal forces that drive the voluntary reporting of sustainability issues and sheds light on the stages of the institutionalisation process.
Social implications
The authors find that universities have a role to play in promoting the sustainability of companies, as they can transform the knowledge produced from research into useful knowledge for managing and reporting sustainability issues.
Originality/value
This four-year action research project contributes to the literature on both engagement research and the institutionalisation of sustainability reporting practices. The authors also expose some of the drivers affecting a company’s approach to sustainability reporting.
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Alessandra Kulik and Michael Dobler
This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s…
Abstract
Purpose
This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.
Design/methodology/approach
Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).
Findings
Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.
Practical implications
This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.
Social implications
The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.
Originality/value
To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.
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This paper considers the role of nonhuman animals in the thought of Donna Haraway, going from her critique of the animal as model/mirror for the evolution of the human body…
Abstract
Purpose
This paper considers the role of nonhuman animals in the thought of Donna Haraway, going from her critique of the animal as model/mirror for the evolution of the human body politic to her proposal for a “compost” society. It demonstrates her changing positions in relation to the social role of animals and the deepening of her critique of intersectional relations that subordinate nonhuman animals and animalized people.
Design/methodology/approach
The paper intertwines a loosely historical approach and a thematic one, focusing on key issues of sociological theory, such as work, agency and kinship, and the way these relate to the animal question in Haraway's writings. Her texts are discussed both broadly and in-depth, and her positionality in terms of both feminism and antispeciesism is foregrounded.
Findings
The paper shows how the progressive abandonment of a posthuman approach in favor of a compostist one brings Haraway nearer to intersectional ecofeminism and to a fuller consideration of nonhuman agency at a material level, as well as to a deeper critique of instrumental relations of domination and issue that had been problematic in critiques of her earlier work.
Social implications
The paper highlights the role of nonhumans in the evolution and constitution of societies and advocates a response-able multispecies politics.
Originality/value
This paper offers a comprehensive analysis of the social role of animals in Haraway's thought and the deepening antispeciesism of her feminist approach that sheds a different light on her positionality in relation to ecofeminism.
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Francesco Scarpa, Riccardo Torelli and Simona Fiandrino
This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19.
Abstract
Purpose
This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19.
Design/methodology/approach
The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for the accomplishment of the SDGs. Then, the interviews’ transcripts and the companies’ sustainability reports were thematically analysed to tease out relevant findings.
Findings
The findings show that companies have intensified their SDGs efforts during COVID-19, implementing an approach closer to the “Sustainability for Braving Crisis”. The findings unveil the transformational mechanisms which determined and facilitated this improvement at three levels of the business SDGs engagement: “WHY” (general awareness and motivations), “HOW” (governance mechanisms, organizational structure and stakeholder dialogue) and “WHAT” (SDGs identification and prioritization and actions for the SDGs). These findings uncover the mechanisms through which a global crisis may prompt and catalyse sustainable business practices, acting as i) an inspirational and empowering event, ii) an organisational lever and iii) a reference point.
Practical implications
This research has important implications for practice and policy, as it offers managers and stakeholders guidance to understand how companies have reshaped their sustainability practices during the pandemic and drives future corporate responses in times of crisis.
Social implications
This study shows that a crisis may be a powerful lever to intensify business sustainability practices towards a better contribution to the SDGs.
Originality/value
This study focuses on how companies have revised their SDGs practices when faced with a global crisis such as COVID-19.
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Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt
The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by…
Abstract
Purpose
The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by using a number of empirical case vignettes within a single case study organisation.
Design/methodology/approach
The study investigates a foreign affiliate of a large multinational organisation involved in an environmentally sensitive industry. Data collection included semi-structured interviews with 26 participants, organisational reports and participation in the organisation’s annual environmental management seminar and a stakeholder engagement meeting.
Findings
Four vignettes featuring environmental issues illustrate the complexity of organisational responses. Issue visibility, stakeholder salience and stakeholder interconnectedness influence a company’s action to manage legitimacy. In the short-term, environmental issues which affected salient stakeholders resulted in swift and direct action to protect pragmatic legitimacy, but external reporting did not feature in legitimacy management efforts. Highly visible issues to the public, regulators and the media, however, resulted in direct action together with external reporting to manage wider stakeholder perceptions. External reporting was used superficially, along with a broad suite of communication strategies, to gain legitimacy in the long-term decision about the company’s future in New Zealand.
Research limitations/implications
This paper outlines how episodic encounters to manage strategic legitimacy with salient stakeholders in the short-term are theoretically distinct, but nonetheless linked to continual efforts to maintain institutional legitimacy. Case vignettes highlight how pragmatic legitimacy via dispositional legitimacy can be managed with direct action in the short-term to influence a limited range of salient stakeholders. The way external reporting features in legitimacy management is limited, although this has predominantly been the focus of prior research. Only where an environmental incident damages legitimacy to a larger number of stakeholders is external reporting also used to buttress community support.
Originality/value
The concept of legitimacy is comprehensively applied, linking the strategic and institutional arms of legitimacy and illustrating how episodic actions are taken to manage legitimacy in the short-term with continual efforts to manage legitimacy in the long-term. Stakeholder salience and networks are brought in as novel theoretical extensions to provide a deeper understanding of the interrelationships between these key concepts with a unique case study.
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Tim Gorichanaz, Jonathan Furner, Lai Ma, David Bawden, Lyn Robinson, Dominic Dixon, Ken Herold, Sille Obelitz Søe, Betsy Van der Veer Martens and Luciano Floridi
The purpose of this paper is to review and discuss Luciano Floridi’s 2019 book The Logic of Information: A Theory of Philosophy as Conceptual Design, the latest instalment in his…
Abstract
Purpose
The purpose of this paper is to review and discuss Luciano Floridi’s 2019 book The Logic of Information: A Theory of Philosophy as Conceptual Design, the latest instalment in his philosophy of information (PI) tetralogy, particularly with respect to its implications for library and information studies (LIS).
Design/methodology/approach
Nine scholars with research interests in philosophy and LIS read and responded to the book, raising critical and heuristic questions in the spirit of scholarly dialogue. Floridi responded to these questions.
Findings
Floridi’s PI, including this latest publication, is of interest to LIS scholars, and much insight can be gained by exploring this connection. It seems also that LIS has the potential to contribute to PI’s further development in some respects.
Research limitations/implications
Floridi’s PI work is technical philosophy for which many LIS scholars do not have the training or patience to engage with, yet doing so is rewarding. This suggests a role for translational work between philosophy and LIS.
Originality/value
The book symposium format, not yet seen in LIS, provides forum for sustained, multifaceted and generative dialogue around ideas.
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Jeffrey Muldoon, Carol Lucy and Sheryl Lidzy
Understanding the factors that influence entrepreneurs throughout the entrepreneurial process has been a vital topic of entrepreneurial research. Despite societal changes, male…
Abstract
Purpose
Understanding the factors that influence entrepreneurs throughout the entrepreneurial process has been a vital topic of entrepreneurial research. Despite societal changes, male entrepreneurs still outnumber females. The purpose of this paper is to develop a greater grasp on the factors that contribute to this phenomenon.
Design/methodology/approach
Utilizing social dominance theory and social cognition theory, the authors suggest that a female entrepreneur’s social dominance orientation (SDO) and mentorship experiences will influence her social and conventional entrepreneurial intention.
Findings
The authors’ theorizing suggests SDO can lower entrepreneurial self-efficacy which in turn can lower conventional entrepreneurial intentions but increase social intentions in some women. However, if the entrepreneur has mentoring, the effect could be dissipated.
Originality/value
This paper is one of the first to examine the impact of SDO on entrepreneurial intentions, and builds on the work of other scholars.
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Emily Caitlin Lily Knox, Hayley Musson and Emma J. Adams
Many adults fail to achieve sufficient moderate-to-vigorous physical activity (MVPA). The purpose of this paper is to understand how workplaces most effectively promote physical…
Abstract
Purpose
Many adults fail to achieve sufficient moderate-to-vigorous physical activity (MVPA). The purpose of this paper is to understand how workplaces most effectively promote physical activity for the benefit of public health.
Design/methodology/approach
Data were collected via two online surveys. First, 3,360 adults employed at 308 workplaces across England self-reported their MVPA, activity status at work and frequency of journeys made through active commuting. From this sample, 588 participants reported on the policies and practices used in their workplace to promote physical activity. Factor and cluster analysis identified common practice. Regression models examined the association between the workplace factors and engagement in physical activity behaviours.
Findings
Five factors emerged: targeting active travel, availability of information about physical activity outside the workplace, facilities and onsite opportunities, sedentary behaviour, and information about physical activity within the workplace. Further, five clusters were identified to illustrate how the factors are typically being utilised by workplaces across England. Commonly used practices related to promoting active travel, reducing sedentary behaviour and the provision of information but these practices were not associated with meeting MVPA guidelines. The provision of facilities and onsite exercise classes was associated with the most positive physical activity behaviour outcomes; however, these structures were rarely evident in workplaces.
Originality/value
Previous research has identified a number of efficacious actions for promoting physical activity in the workplace, however, research investigating which of these are likely to be acceptable to worksites is limited. The present study is the first to combine these two important aspects. Five common profiles of promoting physical activity in worksites across England were identified and related to physical activity outcomes. Guidance is given to workplace managers to enable them to maximise the resources they have for the greatest gains in employee health. Where feasible, facilities, and classes should be provided to achieve the most positive outcomes.
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Trista Hollweck, Daphne Varghese, Mohsen Haghighatpasand and Mariana Domínguez González
The aim of this policy brief is to summarize the key priorities and recommendations made by ARC delegates and thought leaders who came together virtually between March 2020 and…
Abstract
The aim of this policy brief is to summarize the key priorities and recommendations made by ARC delegates and thought leaders who came together virtually between March 2020 and November 2021 to find ways to support students, parents, teachers, and school leaders in their respective educational communities during the COVID-19 pandemic.
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