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1 – 2 of 2Fernando Menchini, Paschoal Tadeu Russo, Tiago Nascimento Borges Slavov and Rodrigo Paiva Souza
The purpose of this paper is to understand the association between the capacity to use enterprise architecture tools and the effectiveness of business model digitalization in…
Abstract
Purpose
The purpose of this paper is to understand the association between the capacity to use enterprise architecture tools and the effectiveness of business model digitalization in companies.
Design/methodology/approach
The authors used two research strategies – survey and focus group – to analyze the relationship between maturity in using enterprise architecture (EA) and digital maturity, under the perspective of sociomateriality.
Findings
The use of EA is not a strategic competence that contributes to building sustainable competitive advantage, in the process of business model digitalization. On the other hand, top management’s determination and clarity, expressed by its sponsorship to communicating the strategy, contribute to the integration, engagement and adaptability of those involved and are responsible for higher maturity in the digitalization of business models.
Research limitations/implications
The statistical treatment used does not allow understanding the causality between the variables.
Practical implications
It provides executives with important elements for clarifying and operationalizing digital business models.
Originality/value
The study operationalizes a theoretical and measurement model, through a strategy that used simultaneously a survey and a focus group, which allowed to know associations between technological capacities and maturity in digital business models.
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Keywords
Felix Beske, Ellen Haustein and Peter C. Lorson
This paper aims to assess the disclosure on materiality analysis in sustainability and integrated reports through the lenses of legitimacy and stakeholder theory. The following…
Abstract
Purpose
This paper aims to assess the disclosure on materiality analysis in sustainability and integrated reports through the lenses of legitimacy and stakeholder theory. The following three research questions are addressed: to what extent do companies report on their materiality analysis, what are the methods used for the analysis of the stakeholders and their topics/aspects and is there a higher disclosure of information of materiality assessment because of G4.
Design/methodology/approach
The paper uses an archival research approach and deploys content analysis. Thus, a binary disclosure index was developed that indicates whether materiality related information are mentioned and explained in detail. The sample contains 132 reports from 33 companies of the German 110 HDAX stock market index between 2014 and 2017.
Findings
The paper reveals that materiality analysis is a growing phenomenon. Nevertheless, companies disclose only a small amount of related information and fail to explain the methods for the stakeholder and topics/aspects identification. Thus, the underlying processes to define the report content remains unclear. Through the lenses of legitimacy theory, the study indicates that materiality analysis can strategically be misused to define report content without considering the interests of legitimized stakeholder groups and thus, does not improve the reports to those groups.
Practical implications
Managers are urged to regard the importance of reporting about ongoing materiality assessments, as otherwise, concerns about the overall reliability of the information presented may arise.
Social implications
Poor reporting about materiality assessments might lead to potential conflicts with stakeholders that do see their important topics not sufficiently reflected in the sustainability or integrated report.
Originality/value
This study contributes to the literature regarding materiality in sustainability and integrated reporting and uses the assumptions of disclosure theories to evaluate the disclosure of a specific disclosure item.
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