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To review and analyse the legal implications of the CA 2006 in respect of directors’ duties and powers, and in particular sections 172(1) and 471.
Abstract
Purpose
To review and analyse the legal implications of the CA 2006 in respect of directors’ duties and powers, and in particular sections 172(1) and 471.
Design/methodology/approach
The use of business management theories complements the primary use of the legal doctrinal approach as applied in this study.
Findings
Section 172(1)'s wordings generate ambivalent legal implications for directors’ general duties as codified. It appears to give discretionary powers to directors where the review of the six statutory factors is concerned. However, directors will need to treat these seriously when read in conjunction with section 471. The latter pertains to directors’ disclosure obligations for the newly expanded business review section of the directors’ annual report. Available corporate evidence suggests that some corporate directors go beyond the minimum mandatory standards for environmental and social (Corporate Social responsibility, CSR) issues. They have benefited from the integration of their CSR policies and practices with their corporate strategic plans and actions. Some have even forged effective partnership with non‐governmental organisations (NGOs) and other stakeholders to co‐create businesses.
Practical implications
This investigation provides strategic insights and practical thinking to investors, corporate directors, state planners, NGOs, and other corporate stakeholders.
Originality/value
Previous legal analysis on general directors’ duties focused on the law. This study advanced corporate legal theory further with the use of insights from contemporary business theories and practices.
Mishumo Emmanuel Mamburu, Nadine de Metz and Annemarie Davis
Amidst calls for more research that combines the concepts of identity and strategy, particularly in a public sector context, this study explored the identity dynamics between two…
Abstract
Purpose
Amidst calls for more research that combines the concepts of identity and strategy, particularly in a public sector context, this study explored the identity dynamics between two groups of managers within a multi-level perspective in a government department. The aim of this study is to provide a dynamic and holistic view of how middle manager identity is experienced and how best to utilise middle managers and their abilities.
Design/methodology/approach
Through a practice-based perspective, the study used a case study design, and 26 in-depth interviews were conducted with 2 groups, namely directors and middle managers.
Findings
Findings revealed that, whilst participating middle managers were viewed as critical strategists, there was a misalignment of expectations between directors and middle managers, and this reflected an ambiguous and complex environment where middle managers were situated. The findings also reflected tensions and power dynamics evident between middle managers and their direct supervisors, and these shaped the way in which middle managers responded to or were influenced by such tensions. Our research confirms the dynamic nature of identity at a multi-level perspective.
Practical implications
The findings of the current study may be useful in providing insight into how middle managers can be utilised to the best of their ability within a public sector department.
Originality/value
The study contributes to strategy-identity studies using a practice-oriented lens in an under-explored government context. We present a better understanding of the reciprocal tensions and inter-relationships between identity and strategy from the perspective of two levels and explore how this affects strategy practices and processes.
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Ah la famille …! We tend to say that we do not choose it. But there are beautiful family stories, even in business, and particularly in France. Indeed, when it comes to business…
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Ah la famille …! We tend to say that we do not choose it. But there are beautiful family stories, even in business, and particularly in France. Indeed, when it comes to business, the French take family as a serious matter – with about 80% of all companies in the country family controlled. Whether big or small, French family businesses are particularly noticeable in sectors such as food and beverages, as well as luxury.
The chapter gives a general overview of family firms in France, considering in particular their main legal structures, how diverse they are in reality, and finally their governance rules, and notably their family constitutions. It concludes that business and family stories often prove to be a good match, at least in France.
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Silvia Iacuzzi, Andrea Garlatti, Paolo Fedele and Alessandro Lombrano
This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges…
Abstract
Purpose
This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation.
Design/methodology/approach
The paper investigates the role of IR in the public sector through the development of a theoretical framework applied to a case study focused on the University of Udine in Italy.
Findings
IR can be considered more as an incremental than a groundbreaking transformation of existing arrangements and approaches. The analysis revealed that the vagueness, complexity and intrinsic discrepancy between the IR concept and its operationalization brought the University of Udine to challenge and debate the IR approach and ultimately, to reconceptualize and implement its own version that better fitted its strategic aims, its intended audience and its status as a public entity.
Research limitations/implications
The application of the findings to other contexts should be further investigated, while the analytical framework should be applied to different settings and could be enriched to add knowledge and sharpen the paradigms of integrated thinking and value co-creation. Moreover, the interviews focused on people directly involved in the preparation of the integrated report, excluding other stakeholders. Further research could explore their perceptions of IR and focus on their understanding of the IR as well as the value co-creation process.
Practical implications
The findings provide decision makers with insights about how IR can be promoted to enhance its impact on value co-creation. The key processes to be considered for a public organization are integrated thinking and value co-creation, while the key aspects to be investigated in an integrated report for the public sector are materiality and stakeholder engagement. Yet, the IR framework is missing indications on how to account for stakeholders' inputs, outputs and outcomes in a value co-creation process, which is fundamental in a public service logic.
Originality/value
The results shed further light on two fundamental phenomena in the public sector, namely, integrated thinking and value co-creation. The paper also answers the call for more empirical research on IR's rhetoric and practice and on its concrete role in the value creation process.
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Marta Piria, Mara Gorli and Giuseppe Scaratti
The study refers to a health-care organization engaged in adopting “home health care” as a new object of activity. This study aims to explore how the reconfiguration of the object…
Abstract
Purpose
The study refers to a health-care organization engaged in adopting “home health care” as a new object of activity. This study aims to explore how the reconfiguration of the object influences the transformative perspective, affecting not just a service but a broader approach and meaning behind patient care. It also investigates the main contradictions at play and the levers to support inter-organizational learning while facing the new challenges and change processes.
Design/methodology/approach
The work is based on a qualitative and ethnographic methodology directed to examine cultural, practical and socio-material aspects. The activity theory is assumed as a powerful approach to understand collective learning and distributed agency processes.
Findings
The renewal of the new object of work is analyzed as a trigger for shifts in representations, cultural processes and collective support implemented by the organization. Three agentic trajectories – technical, dialogical and collaborative agency – were cultivated by the management to deliver home health care through joint exercises of coordination and control, dialogical spaces and collaborative process.
Research limitations/implications
The data collection was disrupted by the pandemic. A follow-up study would be beneficial to inquire how the learning processes shifted or were influenced by the contextual changes.
Practical implications
This contribution provides a practical framework for health-care organizations aiming to navigate and explore the physiological tensions and contradictions emerging when the object of work is changed.
Originality/value
The paper develops the field of intra- and inter-organizational learning by presenting an intertwined and structural connection between these processes and the renewing of the object of work. It advises that processes of transformation must be handled with attention to the critical and collective dynamics that accompany sustainable and situated changes.
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