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1 – 10 of over 7000This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the…
Abstract
Purpose
This paper aims to contribute to the development of the European Union (EU) regulatory environment for sustainability reporting by analyzing how materiality is defined in the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD) and by examining the added value and challenges of legalizing reporting and materiality requirements from both regulatory and practical company perspectives. It provides insights on whether this is reflected by EU pharmaceutical companies and to what extent companies report information on their materiality analysis process.
Design/methodology/approach
Doctrinal analysis was used to examine regulatory instruments. Qualitative document analysis was used to analyze companies’ reports. The added value and challenges were examined using a governance approach. It focused on legalizing reporting and materiality requirements, with a brief extension to corporate management and organization studies.
Findings
Materiality has evolved from a vague concept in the NFRD toward double materiality in the CSRD. This was reflected by the industry, but reports revealed inconsistencies in materiality definitions and reported information. Challenges include lack of self-reflection and company-centric perceptions of materiality. Companies should explain how they identify relevant stakeholders and how input is considered in decision-making.
Practical implications
Managers must consider how they conduct materiality assessments to meet society’s expectations. The underlying processes should be explained to increase the credibility of reports. Sustainability reporting should be seen as a corporate governance tool.
Originality/value
This work contributes to the literature on materiality in sustainability reporting and to the debate on the need for a holistic, society-centric approach to enhance the sustainability of companies.
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Thomas Koerber and Holger Schiele
This research aims to investigate the impact of the current COVID-19 pandemic (C19, Corona) on trends of transcontinental sourcing as an extreme form of global sourcing. This…
Abstract
Purpose
This research aims to investigate the impact of the current COVID-19 pandemic (C19, Corona) on trends of transcontinental sourcing as an extreme form of global sourcing. This study starts by observing that the sideward movement of international trade in the past decade can be differentiated into an increase in transcontinental sourcing and a relative decline of intra-EU sourcing. By differentiating between continental and transcontinental sourcing, this study gains insights into global sourcing trends and conducts a fine-grained analysis of the impact of COVID-19.
Design/methodology/approach
After analysing Eurostat statistics, the authors conducted 21 semi-structured interviews with companies from multiple industry sectors affected by a high share of transcontinental suppliers. Using the Gioia method, data from the interviews were structured. By examining the identified motives, challenges and solutions, the authors analyse the impact of COVID-19 on transcontinental sourcing.
Findings
The COVID-19 pandemic seems not to represent a turning point stopping global sourcing. The authors did not find evidence for a trend reversal. Most of the interviewed companies share the opinion that transcontinental sourcing will remain important or slightly increase in the future. Based on the analysis of their specific motives for transcontinental sourcing, it became clear that factors supportive as well as detrimental to transcontinental sourcing are levelling each other out.
Originality/value
To the best of the authors’ knowledge, this is the first study explicitly differentiating between continental and transcontinental sourcing as different types of global sourcing. While in European sourcing, a decreasing trend is already evident, as shown by our data analysis, there is a lack of investigations addressing transcontinental sourcing. In this study, the authors concentrated on motives, challenges and solutions of transcontinental sourcing. Extending beyond the immediate COVID-19 impact assessment, findings suggest that purchasing would benefit from treating transcontinental, remote sourcing as a distinct process from continental sourcing, particularly intra-EU-sourcing.
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Bartlomiej Gladysz, Davide Matteri, Krzysztof Ejsmont, Donatella Corti, Andrea Bettoni and Rodolfo Haber Guerra
Manufacturing small and medium-sized enterprises (SMEs) have already noticed the tangible benefits offered by artificial intelligence (AI). Several approaches have been proposed…
Abstract
Purpose
Manufacturing small and medium-sized enterprises (SMEs) have already noticed the tangible benefits offered by artificial intelligence (AI). Several approaches have been proposed with a view to support them in the processes entailed in this innovation path. These include multisided platforms created to enable the connection between SMEs and AI developers, making it easier for them to network each other. While such platforms are complex, they facilitate simultaneous interaction with several stakeholders and reaching out to new potential users (both SMEs and AI developers), through a collaboration with supporting ecosystems such as digital innovation hubs (DIHs).
Design/methodology/approach
Mixed methods were used. The literature review was performed to identify the existing approaches within and outside the manufacturing domain. Computer-assisted telephonic (in-depth) interviewing , was conducted to include perspectives of AI platform stakeholders and collect primary data from various European countries.
Findings
Several challenges and barriers for AI platform stakeholders were identified alongside the corresponding best practices and guidelines on how to address them.
Originality/value
An effective approach was proposed to provide support to the industrial platform managers in this field, by developing guidelines and best practices on how a platform should build its services to support the ecosystem.
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Mercedes 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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Carlo Giglio, Irina Alina Popescu and Saverino Verteramo
This paper aims at understanding the differences between user profiles in collaborative consumption (CC) platforms in order to improve their management approaches and set up…
Abstract
Purpose
This paper aims at understanding the differences between user profiles in collaborative consumption (CC) platforms in order to improve their management approaches and set up customized strategies. Particularly, the authors investigate the emerging role of prosumers and their influence on the active participation and growth of CC platforms. Moreover, the authors study user experience to help promoting users' recommendation and offering intention.
Design/methodology/approach
The sample includes responses from 6,388 users of CC platforms across the EU. The data were collected through the European Commission's Flash Eurobarometer survey 467 and analyzed through a partial least squares structural equation modeling (PLS-SEM) and a fuzzy set qualitative comparative analysis (fsQCA).
Findings
The PLS-SEM findings suggest that prosumers are more likely than consumers to recommend and offer services through CC platforms. Furthermore, previous experience using platforms positively affects the switch from consumers to prosumers. The fsQCA suggests that only economic advantages affect the switchover decision.
Research limitations/implications
This study deepens the hitherto unexplored prosumer role in CC platforms and its antecedents and drivers.
Practical implications
The main limitations concern the generalizability outside of the EU, the unbalanced coverage of sectors and the number of moderator variables.
Social implications
Prosumers act as golden actors because they contribute to enlarge both the customer base (through recommendations) and the provider base (through offering intention). Hence, managers should focus on prosumers' experiences to increase the critical mass and positive externalities of CC platforms.
Originality/value
This study helps understand the importance of the role of prosumers in the growth of CC platforms. The study provides more robust results through a cross-country and mixed-method research.
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Carla Brega, Samuel Briones, Jana Javornik, Margarita León and Mara Yerkes
This paper aims to assess the design of national-level flexible work arrangement (FWA) policies, evaluating their potential to serve as an effective resource for employees to work…
Abstract
Purpose
This paper aims to assess the design of national-level flexible work arrangement (FWA) policies, evaluating their potential to serve as an effective resource for employees to work flexibly depending on how they set the stage for flexibility claims that will be subject to industrial and workplace dynamics.
Design/methodology/approach
Using a capability approach, the authors conceptualize and operationalize two aspects of FWA policy design, namely accessibility and availability. The authors' analysis allows for an understanding of how the availability and accessibility of national FWA policies explicitly and implicitly restrict or facilitate flexible working in a structural manner. The study focuses on countries with differing working time regimes and gender norms on work and care: the Netherlands, Spain and Slovenia.
Findings
The authors' findings highlight how FWA accessibility is broader when national policy is specified and FWA availability is not conditional to care. In Spain and Slovenia, access to FWAs depends on whether employees have care responsibilities, which reduces accessibility and reinforces gender imbalances in care provision. In contrast, the Netherlands provides FWAs universally, resulting in wider availability and accessibility of FWAs for employees regardless of their care responsibilities. Despite this universal provision, gender imbalances remain.
Originality/value
The originality of this paper lies in its conceptualization and operationalization of FWAs at the national level using a capability approach. The study adds to the existing literature on flexible working and provides insights for policymakers to design more effective FWAs.
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The purpose of this paper is to review state-of-the-art literature on product/brand positioning to re-examine the positioning concept and developing a more comprehensive…
Abstract
Purpose
The purpose of this paper is to review state-of-the-art literature on product/brand positioning to re-examine the positioning concept and developing a more comprehensive definition from a theoretical viewpoint.
Design/methodology/approach
A systematic review of positioning was conducted. The review conformed to a rigorous set of core principles: it was systematic (organized according to a method designed to address the review questions), transparent (explicitly stated), reproducible and updatable and synthesized (summarized the evidence relating to the review question).
Findings
The literature review reveals that there is lack of coherent definition for positioning, and there is no mutual agreement among marketing scholars and practitioners about the exact meaning of the concept. Therefore, comprehensive definition of positioning encompassing the five underlying positioning perspectives (competition; empty slot/mind; consumers’ perception, differentiation and competitive advantage) is suggested.
Research limitations/implications
This paper will be useful for academicians to analyze the current nature of academic research in this area and will provide an added advantage to managers to design and implement positioning strategies for their product/brands that will allow their organizations to gain competitive advantage. This study acknowledges limitations with respect to its exclusive search criteria, which might affect its generalizability.
Social implications
Position and positioning is of relevance in society in broad terms, e.g. in sports, politics and culture. Positioning strategy is discussed and implemented in different industries (business-to-business and consumer), for all kinds of brands (including, for instance, corporate brands) and for “brands” in the very widest sense (such as places or people).
Originality/value
This is the first systematic review of positioning that provides a detailed understanding of the current state of positioning research on a single platform and also draws a comprehensive positioning conceptualization.
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Newton da Silva Miranda Junior, Valmir Emil Hoffmann and Renan Costa Filgueiras
This study aims to empirically investigate how an industrial region has reacted to different shocks – competitive, market and environmental – through its economic subsystems – its…
Abstract
Purpose
This study aims to empirically investigate how an industrial region has reacted to different shocks – competitive, market and environmental – through its economic subsystems – its firms, workers and institutions – in a longitudinal perspective for the period 1985–2021.
Design/methodology/approach
The authors used a mixed-method approach applied to a case study of the Brazilian T&C industrial region. The authors used two data sources and two stages for data collection. The first stage involved documentary research and the second in-depth interviews. The analysis of qualitative data took place in two stages. In the first, the authors applied content analysis, and in the second stage, the authors used the exploratory statistical technique of simple correspondence analysis and the categorical data.
Findings
The results provide evidence that different types of shock provoke different reactions. However, the shock–reaction relationship is invariable over time. The authors observed proportionality in the size of the shock and the regional actors involved in the regional response – firms, workers and institutions.
Originality/value
The authors went a step further, presenting empirical research on the shock–reaction relationship using the “type of shock” as a variable. This paper provides a holistic understanding of the factors behind regional resilience through insights into the role that resources, structures, institutions and actors play in the regional response to distinct types of shocks, reaching four main conclusions.
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Andrius Grybauskas and Vaida Pilinkiene
The purpose of this paper is to investigate whether real estate investment trusts (REITs) have any significant cost-efficiency advantages over real estate operating companies…
Abstract
Purpose
The purpose of this paper is to investigate whether real estate investment trusts (REITs) have any significant cost-efficiency advantages over real estate operating companies (REOCs).
Design/methodology/approach
The data for listed companies were extracted from the Bloomberg terminal. The authors analyzed financial ratios and conducted a non-parametric data envelope analysis (DEA) for 534 firms in the USA, Canada and some EU member states.
Findings
The results suggest that REITs were much more cost-efficient than REOCs by all the parameters in the DEA model during the entire three-year period under consideration. Although the debt-to-equity levels were similar, REOCs were more relying on short-term than long-term maturities, which made them more vulnerable against market corrections or shocks. Being larger in asset size did not necessarily guarantee greater economies of scale. Both – the cases of increasing economies of scale and diseconomies – were detected. The time period 2015–2017 showed the general trend of decreasing efficiency.
Originality/value
Very few papers on the topic of REITs have attempted to find out whether a different firm structure displays any differences in efficiency. Because the question of REITs and sustainable growth of the real estate market has become a prominent issue, this research can help EU countries to consider the option of adopting a REIT system. If this system were successfully implemented, the EU member states could benefit from a more sustainable and more rapid growth of their real estate markets.
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André Luiz Maranhão de Souza-Leão, Bruno Melo Moura, Walber Kaíc da Silva Nunes, Vitor de Moura Rosa Henrique and Italo Rogerio Correia de Santana
Fans are proactive consumers of pop culture products, who can be seen as prosumers. Fanvideo production is one of their most widespread practices in the participatory culture…
Abstract
Purpose
Fans are proactive consumers of pop culture products, who can be seen as prosumers. Fanvideo production is one of their most widespread practices in the participatory culture scenario. Thus, the aim of the present study is to analyze how ludic prosumption is featured on plays performed in Brazilian fanvideos based on successful pop culture franchises.
Design/methodology/approach
Research based on the interpretive content analysis of fanvideos of plays produced by Brazilian fans based on five emblematic pop culture franchises and published on YouTube.
Findings
Results have shown six play types in the analyzed fanvideos – i.e. child's play, performing powers, cosplay, play in social rites, teaching to play and “zuêra” –, which revealed a way of having fun in different situations through different practices based on ludic consumption experiences in different spheres of social life.
Originality/value
CCT-based studies focused on investigating plays as ludic consumption phenomenon, as well as fan culture, remain at early research stage. Thus, the main contribution of the present study lies on associating such concepts based on the concept of prosumption.
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