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Open Access
Article
Publication date: 27 December 2022

Giovanni Zampone, Giuseppe Nicolò, Giuseppe Sannino and Serena De Iorio

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also…

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Abstract

Purpose

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.

Design/methodology/approach

The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.

Findings

Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.

Research limitations/implications

Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.

Practical implications

The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.

Originality/value

This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 27 August 2024

Giovanni Zampone and Michele Guidi

This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically…

Abstract

Purpose

This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure breadth, denoting the number of goals mentioned, and disclosure depth, encompassing the extent of actions disclosed to advance these goals.

Design/methodology/approach

Using a panel Tobit regression analysis, the authors analyse the communication on progress questionnaires from 299 companies (resulting in 1,015 firm-year observations) participating in the United Nations Global Compact from 2017 to 2021.

Findings

The findings revealed that greater adherence to Global Reporting Initiative standards increases SDG disclosure breadth; external assurance using publicly recognised standards, more than proprietary methods, is associated with SDG disclosure breadth and depth; and the review of information by multiple stakeholders improves the depth of SDG disclosure more than evaluation by a panel of peers.

Originality/value

The originality of this study lies in its examination of the intricate interplay between sustainability disclosure and assurance practices, on the one hand, and the disclosure of SDGs, on the other. Uniquely, the authors consider the various levels of implementation of these practices, allowing for a comprehensive assessment of their influence on SDG disclosure.

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 11 August 2023

Sadiyya Haffejee, Sonia Mbowa and Leila Patel

There is a growing call both globally and nationally for integrated multisectoral and multidisciplinary systems of care to be implemented for children's needs in the foundation…

Abstract

Purpose

There is a growing call both globally and nationally for integrated multisectoral and multidisciplinary systems of care to be implemented for children's needs in the foundation stages of their growth to be met. Extant literature shows that historical, structural, epidemiological, political and social factors create many adversities for South African children both in the short and in the long term. South Africa's fragmented and weak service delivery compounds the situation. In this paper, the authors describe the lessons learnt from a multisectoral and multidisciplinary community of practice established to strengthen social systems to ensure child wellbeing outcomes.

Design/methodology/approach

A qualitative research design was used, drawing on data collected over a two-year period. Data included meeting minutes, focus group discussions, and email communications between project partners. Focus group discussions were audio-recorded and transcribed verbatim. Data was analysed thematically.

Findings

Findings show that having a shared goal, establishing supportive, mutually beneficial relationships and contributing to services that enhance child wellbeing outcomes enabled the community of practice, while differing organizational mandates and heavy workloads constrained the partnership.

Research limitations/implications

The study shows the effectiveness of a Community of Practice (CoP) in integrating services across sectors for children's well-being and promoting collaborative learning and intersectoral work. However, this success also depends on the presence of strong leadership and efficient coordination.Limitation: Despite its benefits, the CoP model presents challenges, including securing active participation and buy-in from stakeholders, managing time and resource constraints, and dealing with issues in the existing service delivery system. Questions about long-term sustainability and the practicalities of scaling and institutionalizing the model need to be addressed.

Originality/value

Through this paper, the authors contribute to a nascent area of research in the Global South, critically reflecting on the lessons the authors learnt from implementing an integrated community of practice approach to strengthen social sector systems toward the enhancement of children's wellbeing.

Details

Journal of Integrated Care, vol. 31 no. 4
Type: Research Article
ISSN: 1476-9018

Keywords

Open Access
Article
Publication date: 9 February 2024

Armando Calabrese, Antonio D'Uffizi, Nathan Levialdi Ghiron, Luca Berloco, Elaheh Pourabbas and Nathan Proudlove

The primary objective of this paper is to show a systematic and methodological approach for the digitalization of critical clinical pathways (CPs) within the healthcare domain.

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Abstract

Purpose

The primary objective of this paper is to show a systematic and methodological approach for the digitalization of critical clinical pathways (CPs) within the healthcare domain.

Design/methodology/approach

The methodology entails the integration of service design (SD) and action research (AR) methodologies, characterized by iterative phases that systematically alternate between action and reflective processes, fostering cycles of change and learning. Within this framework, stakeholders are engaged through semi-structured interviews, while the existing and envisioned processes are delineated and represented using BPMN 2.0. These methodological steps emphasize the development of an autonomous, patient-centric web application alongside the implementation of an adaptable and patient-oriented scheduling system. Also, business processes simulation is employed to measure key performance indicators of processes and test for potential improvements. This method is implemented in the context of the CP addressing transient loss of consciousness (TLOC), within a publicly funded hospital setting.

Findings

The methodology integrating SD and AR enables the detection of pivotal bottlenecks within diagnostic CPs and proposes optimal corrective measures to ensure uninterrupted patient care, all the while advancing the digitalization of diagnostic CP management. This study contributes to theoretical discussions by emphasizing the criticality of process optimization, the transformative potential of digitalization in healthcare and the paramount importance of user-centric design principles, and offers valuable insights into healthcare management implications.

Originality/value

The study’s relevance lies in its ability to enhance healthcare practices without necessitating disruptive and resource-intensive process overhauls. This pragmatic approach aligns with the imperative for healthcare organizations to improve their operations efficiently and cost-effectively, making the study’s findings relevant.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 13 June 2024

Michael D. Smith, Ran Niboshi, Christopher Samuell and Simon F.N. Timms

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong…

Abstract

Purpose

Drawing primarily on the Japanese context, this study aims to highlight this setting to emphasise the potential for tertiary-level self-access language centres to develop lifelong global citizenship, self-reflection and cross-cultural collaboration.

Design/methodology/approach

This inquiry calls on the community of practice approach to account for the shared interests motivating lifelong cross-cultural participation, the quality of social engagement between actors, and the material and cognitive tools called upon to realise global citizenship’s shared enterprise.

Findings

As argued here, embracing various cultures and inclusive participation can lead to a broader understanding of global citizenship, avoiding narrow-minded views of globalism through shared knowledge and critical practices. Further, self-access provides a cost-effective, technology-mediated alternative to bilateral student mobility, whereby digital community-building occasions cross-cultural practice that may be extended throughout a learner’s life, irrespective of their financial status or place of study.

Originality/value

This study is one of a select few drawing on the community of practice framework within the context of lifelong global citizenship. Nevertheless, such an approach remains primed for future development. With a social constructivist philosophy in view, the authors suggest complementary qualitative research approaches that highlight the socially situated nature of both disciplines.

Details

Quality Education for All, vol. 1 no. 2
Type: Research Article
ISSN: 2976-9310

Keywords

Open Access
Article
Publication date: 24 October 2022

Suzana Sukovic, Jamaica Eisner and Kerith Duncanson

Effective use of data across public health organisations (PHOs) is essential for the provision of health services. While health technology and data use in clinical practice have…

Abstract

Purpose

Effective use of data across public health organisations (PHOs) is essential for the provision of health services. While health technology and data use in clinical practice have been investigated, interactions with data in non-clinical practice have been largely neglected. The purpose of this paper is to consider what constitutes data, and how people in non-clinical roles in a PHO interact with data in their practice.

Design/methodology/approach

This mixed methods study involved a qualitative exploration of how employees of a large PHO interact with data in their non-clinical work roles. A quantitative survey was administered to complement insights gained through qualitative investigation.

Findings

Organisational boundaries emerged as a defining issue in interactions with data. The results explain how data work happens through observing, spanning and shifting of boundaries. The paper identifies five key issues that shape data work in relation to boundaries. Boundary objects and processes are considered, as well as the roles of boundary spanners and shifters.

Research limitations/implications

The study was conducted in a large Australian PHO, which is not completely representative of the unique contexts of similar organisations. The study has implications for research in information and organisational studies, opening fields of inquiry for further investigation.

Practical implications

Effective systems-wide data use can improve health service efficiencies and outcomes. There are also implications for the provision of services by other health and public sectors.

Originality/value

The study contributes to closing a significant research gap in understanding interactions with data in the workplace, particularly in non-clinical roles in health. Research analysis connects concepts of knowledge boundaries, boundary spanning and boundary objects with insights into information behaviours in the health workplace. Boundary processes emerge as an important concept to understand interactions with data. The result is a novel typology of interactions with data in relation to organisational boundaries.

Details

Global Knowledge, Memory and Communication, vol. 73 no. 4/5
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 5 January 2023

Susanne Arvidsson

This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition…

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Abstract

Purpose

This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition towards becoming more sustainable and to better account for progress and performance within the sustainability areas.

Design/methodology/approach

By adopting an interpretive textual approach, the paper provides a careful analysis of how CEO talk of sustainability in CEO letters of large listed Swedish companies developed during 2008–2017.

Findings

The talk of sustainability is successively becoming more elaborated, proactive and multidimensional. CEOs frame their talk by adopting different perspectives: the distinct environmental, the performance and meso, the product-market-oriented and the sustainability embeddedness and value creation. The shift towards an embeddedness and value-creation perspective in the later letters implies that the alleged capitalistic and short-sighted focus on shareholder value maximisation might be changing towards a greater focus on sustainability embeddedness as an important goal for succeeding with the transition towards a sustainable business.

Practical implications

The findings are relevant for policymakers and government bodies when developing policies and regulations aimed at improving the positive impact of companies on global sustainable development. Findings are also useful for management teams when structuring their sustainability talk as a response to external pressure.

Social implications

The findings provide relevant input on how social norms, values and expectations are shaping the corporate discourse on sustainability.

Originality/value

The findings of this study contribute to an increased understanding of the rhetorical response in influential CEO letters to the surrounding sustainability context, including new national and international policies as well as sociopolitical events and discourses related to sustainability. This offers a unique frame of reference for further interpretational work on how CEOs frame, engage in and shape the sustainability discourse.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 7 March 2023

Roberto Cerchione, Piera Centobelli, Eugenio Oropallo, Domitilla Magni and Elena Borin

This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an…

Abstract

Purpose

This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an overview of their evolution. From 2000 to 2022, about 500 reviews have been published in the KM field, with most systematic studies compared to bibliometric or meta-analytic studies, and an absence of previous tertiary studies. Therefore, given the lack of previous tertiary research, this paper provides a complete picture of the evolution of review topics in the past and presents implications for both researchers and practitioners.

Design/methodology/approach

A classification scheme was defined to cluster and evaluate the literature reviews, both in terms of methodological approach and content. Regarding the content, the various secondary papers were classified according to the purpose of the research (state of the art, taxonomy, research agenda and research framework), the unit of analysis (small and medium enterprise, large company, start-up and university), the KM models adopted and the thematic areas addressed. Furthermore, a tertiary review methodology was identified integrating two main approaches: a bibliometric approach for cluster identification and a systematic approach for the discussion.

Findings

Two categories of contributions emerge from the results: those concerning research topics that have found a continuous interest over time and those that have not yet found a constant research interest. This latter aspect is relevant to help researchers conduct future literature analysis in KM research to bridge existing research gaps.

Research limitations/implications

This paper provides a unique compendium of search directions to offer a comprehensive overview of the scientific debate about KM. This overview can also be used as a managerial panacea to identify best KM practice guidelines from existing reviews.

Originality/value

This is a unique attempt to conduct a tertiary study on KM for more than two decades by providing insights into the structural body of knowledge through academic progress in the subject of KM. Thus, this study expands the field of KM and provides original approaches for research in the field.

Details

Journal of Knowledge Management, vol. 27 no. 9
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 13 December 2022

Surajit Bag, Muhammad Sabbir Rahman, Shivam Gupta and Lincoln C. Wood

The success of SMEs' financial and market performance (MAP) depends on the firms' level of blockchain technology adoption (BCA) and identifying the crucial antecedents that…

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Abstract

Purpose

The success of SMEs' financial and market performance (MAP) depends on the firms' level of blockchain technology adoption (BCA) and identifying the crucial antecedents that influence SMEs' adoption. Therefore, this research attempts to develop an integrated model to understand and predict the determinants of BCA and its effect on SMEs' performance. The purpose of this paper is to address this issue.

Design/methodology/approach

The theoretical foundations are the technology–organization –environment (TOE) framework and the resource-based view (RBV) perspective. The authors distributed a survey to SMEs in South Africa and received 311 responses. The covariance-based structural equation modeling (CB-SEM) followed by the artificial neural network (ANN) technique was used for the data analysis.

Findings

The SEM results showed that SMEs' relative advantage, compatibility, top management support (TMS), organizational readiness (ORD), competitive pressures (COP), external support, regulations and legislation significantly influence SMEs' BCA. However, complexity negatively impacts SMEs' BCA. The analysis results also revealed that SMEs' BCA significantly influences the financial performance of the firms, followed by MAP. Furthermore, model determinants were input to an ANN modeling. The ANN results showed that TMS is the most critical predictor of SMEs' BCA, followed by ORD, COP, external support, and regulations and legislation.

Practical implications

The results provide valuable information for SMEs when maneuvering their adoption strategies in the scope of blockchain technology. Additionally, from the perspective of an emerging market, the study has successfully contributed the TOE framework and the RBV.

Originality/value

This study is the first work to explore the determinants of BCA in the context of SMEs from a developing country. This paper is also one pioneer in attempts to develop a causal and predictive statistical model for predicting the determinants of BCA in SMEs' performance.

Details

The International Journal of Logistics Management, vol. 34 no. 6
Type: Research Article
ISSN: 0957-4093

Keywords

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