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Article
Publication date: 17 June 2019

Catherine Le Roux and Marius Pretorius

This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by…

Abstract

Purpose

This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by obtaining in-depth insight from the sensemaking of those in practice.

Design/methodology/approach

A single exploratory case study design strategy was applied to a leading stock exchange listed company in the property industry in South Africa. Rich qualitative data were gathered by applying multiple data gathering techniques to a diverse group of employees within the case company.

Findings

This empirical study contributes a metaphor of a cog and chain and nine themes that elucidate employee sensemaking at the nexus. Integrated reporting was found to drive sustainability embeddedness and foster changes within the organisation. The themes offer in-depth insight into how employees made sense of integrated reporting as a driver for sustainability embeddedness.

Research limitations/implications

The findings emerged from a single case study that operated in a mandatory disclosure context and are therefore not generalisable. The findings reflect the intended outcomes of integrated reporting and further research to explore the unintended outcomes and challenges associated with integrated reporting is suggested.

Practical implications

The study contributes to a growing practice based agenda by offering a better understanding of how integrated reporting and sustainability are conceptualised and adopted in practice.

Social implications

The findings offer organisations’ guidance on integrated reporting and sustainability embeddedness adoption which can have vast implications for society and the environment.

Originality/value

The study responds to gaps in the literature and calls for studies to explore the intersection between integrated reporting and sustainability embeddedness by engaging those in practice.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 5
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 12 April 2005

Discuss in detail the uses which might legitimately be made of the following passage by the writer of a profound study of economic life and thought in France at the end of…

Abstract

Discuss in detail the uses which might legitimately be made of the following passage by the writer of a profound study of economic life and thought in France at the end of the reign of Louis XIV. In answering the question make full use of your knowledge of (a) historical criticism; (b) French economic and general history.

Details

Further University of Wisconsin Materials: Further Documents of F. Taylor Ostrander
Type: Book
ISBN: 978-0-76231-166-8

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Article
Publication date: 1 January 2012

Catherine Gorrell

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416

Abstract

Details

Strategy & Leadership, vol. 40 no. 1
Type: Research Article
ISSN: 1087-8572

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Book part
Publication date: 20 August 1996

Abstract

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The Peace Dividend
Type: Book
ISBN: 978-0-44482-482-0

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Book part
Publication date: 9 November 2020

Catherine Hasted and Brett Bligh

Higher education research is replete with discussion of boundaries imagined as structural constraints in need of removal or circumvention. But, while foregrounding…

Abstract

Higher education research is replete with discussion of boundaries imagined as structural constraints in need of removal or circumvention. But, while foregrounding national–transnational frameworks, leadership strategising and institutional structures, the scholarship is subdued about how boundaries are actually dealt with at ground level. How do practitioners come together, day by day, across higher education boundaries; and what is required for desirable practices to be nurtured? It is on this issue, and in particular the theorisation of this issue, that this chapter will focus.

This chapter presents and develops a relational working framework, based on the work of Anne Edwards. We highlight three core concepts (common knowledge, relational expertise and relational agency), disaggregating each into constituent features. We then apply the framework to reinterpret previously published empirical studies, to demonstrate its broad applicability. We argue that the framework usefully conceptualises how practitioners work with others across boundaries; that it helps us to notice how many boundaries are, in fact, routinely permeated; and that it usefully highlights important aspects of local practices that are easily obscured.

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Article
Publication date: 9 February 2015

Eric Fimbel, Anne-Sophie Binninger and Catherine Karyotis

The purpose of this article is to analyze the symbolic and practical impacts of demateriality in two areas that are emblematic of the way the modern world operates…

Abstract

Purpose

The purpose of this article is to analyze the symbolic and practical impacts of demateriality in two areas that are emblematic of the way the modern world operates. Firstly, finance via currency, and secondly, trade via the relationship between trading firms and their customers. The article also addresses the current role played by so-called “information” technologies, exploring the double embedding of society within trade and trade within finance.

Design/methodology/approach

A multidisciplinary approach which mobilizes available knowledge in finance, technology, marketing and sociology.

Findings

The overall social power of the state of demateriality is that it reinforces the double-embedding.

Originality/value

A multidisciplinary approach which mobilizes available knowledge in finance, technology, marketing and sociology to comprehend the role of a state, beyond the process creating that state.

Details

Society and Business Review, vol. 10 no. 1
Type: Research Article
ISSN: 1746-5680

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Article
Publication date: 10 June 2019

Hannele Kauppinen-Räisänen, Johanna Gummerus, Catharina von Koskull and Helene Cristini

The purpose of this study was to explore what luxury represents to contemporary consumers in their own life contexts.

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1584

Abstract

Purpose

The purpose of this study was to explore what luxury represents to contemporary consumers in their own life contexts.

Design/methodology/approach

A mixed-methods qualitative approach was adopted that comprised individual, personal interviews and focused interviews with small groups.

Findings

The study contributes to the field of luxury research by highlighting consumers’ interpretations of luxury as highly subjective, relative and contextual; showing that according to consumers, luxury relates to both consumption and non-consumption contexts; illustrating the value of luxury as a multidimensional construct in both contexts; and demonstrating how luxury may relate to a consumer’s desire to be meaningful and genuine, thereby generating prudential value. In these cases, luxury is closely linked to consumers’ perceptions of meaningfulness and well-being.

Practical implications

For marketing managers, the findings suggest that the wave of new luxury – seeking meaningfulness – may serve as a novel means of branding.

Originality/value

This study demonstrates that the significance of the concept of luxury transcends commercial settings and offerings, i.e. the brand, product or service. The findings show that luxury may also be generated in non-commercial contexts and specific activities (e.g. running, gardening). Based on these findings, it is proposed that luxury in non-commercial settings is characteristic of the new wave of luxury, and that in such settings, luxury may contribute to personal well-being, thereby generating prudential value.

Details

Qualitative Market Research: An International Journal, vol. 22 no. 3
Type: Research Article
ISSN: 1352-2752

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Article
Publication date: 10 June 2019

Sihem Dekhili, Mohamed Akli Achabou and Fatmah Alharbi

This paper aims to examine the extent to which sustainability information unfavorably impacts consumers’ behavior in the case of luxury. In particular, it explores the…

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2042

Abstract

Purpose

This paper aims to examine the extent to which sustainability information unfavorably impacts consumers’ behavior in the case of luxury. In particular, it explores the effect of social and environmental attributes on the perceived quality.

Design/methodology/approach

A between-subject experimental design involving 973 French and Saudi consumers has been conducted.

Findings

The results indicate that sustainability information negatively impacts the perceived quality of luxury products. However, this result varies regarding the consumers’ country of origin. While no significant effect was observed in the case of French respondents, Saudi consumers lower the evaluation of quality when social information is provided. In addition, the negative effect of sustainability information is moderated by the consumers’ degree of liking of luxury and by the brand corporate social responsibility image.

Research limitations/implications

This research fills a gap occurred in the previous literature. In effect, limited studies examined perceptions of the association between luxury and sustainability. In addition, it enriches the limited literature on sustainable consumption in the context of developing countries. However, further studies should focus on specific dimensions of quality and examine different sustainable practices and luxury goods.

Practical implications

From a practical point of view, this study suggests new applications with respect to the link between luxury and sustainability.

Originality/value

No study to date, as per the authors’ knowledge, has investigated empirically the impact of sustainability information on the perceived quality of luxury products. Contrary to the literature indicating a positive effect of sustainable attributes on consumers’ behavior, this study confirms the incompatibility between luxury and sustainability.

Details

European Business Review, vol. 31 no. 4
Type: Research Article
ISSN: 0955-534X

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Article
Publication date: 17 May 2011

Mahamadou Biga Diambeidou and Benoît Gailly

The purpose of this paper is to explore the heterogeneity of the initial growth trajectories adopted by young firms, using an approach similar to Delmar et al.'s analysis…

Abstract

Purpose

The purpose of this paper is to explore the heterogeneity of the initial growth trajectories adopted by young firms, using an approach similar to Delmar et al.'s analysis, in order to better understand and describe the underlying development patterns.

Design/methodology/approach

The authors analyze the development during their initial years of existence of the population of all firms in Belgium which are more than three years old and have grown above micro‐firm size between 1992 and 2002 (n=2,152). The authors measure the evolution over time of three basic economic data (number of employees, sales and assets) and seven financial data (value added, operating income, current income, net income, cash flow, working capital and shareholders' equity).

Findings

A taxonomy was identified defined around four stable typical growth trajectories. These trajectories were adopted by a majority of firms in the sample and were not related to firm size or industry affiliation.

Originality/value

The paper's findings confirm, using an original empirical approach, previous results related to early growth and highlight the oversimplification of the life‐cycle approaches often used by practitioners and policy makers. They also open interesting research avenues regarding the endogenous and exogenous factors explaining the adoption of a given trajectory by a firm as well as why the trajectories identified are relatively stable over time.

Details

Journal of Small Business and Enterprise Development, vol. 18 no. 2
Type: Research Article
ISSN: 1462-6004

Keywords

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