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This paper examines the relationship between research into the evaluation of the impact of library and information services, policy making in the field, and professional practice and education. The paper first summarises the background to a recent critical literature review undertaken on behalf of Resource: the Council on Museums, Archives and Libraries. The review was intended to identify any published evidence that Museums, Archives and Libraries are making a contributory impact to developments in the British Government’s key policy areas. Except in the field of learning, little supporting evidence was found. Methodological weakness undermined the validity of much of the related work identified by the review. After considering approaches to ensuring the impact of research on policy making, including a more appropriate publication strategy and greater face‐to‐face dialogue, the paper discusses the attitudes of LIS practitioners towards academic research and the need for closer collaboration. Finally, the paper speculates on some of the implications for LIS educators in developing future researchers better equipped to identify the contribution that libraries make, and more effective in influencing policy makers.

Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting (<IR>) Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports.

Using a disclosure index constructed from the Global Reporting Initiative’s G4 Guidelines and UN Sustainable Development Goals, the authors content analysed integrated reports of 40 companies from the International Integrated Reporting Council’s Pilot Programme Business Network published between 2015 and 2017. The content analysis distinguished between financial- and impact-material sustainability-related information.

The extent of sustainability-related disclosures in integrated reports remained more or less constant over the study period. Impact-material disclosures were more prominent than financial material ones. Impact-material disclosures mainly related to environmental aspects, while labour practices-related disclosures were predominantly financially material. The balance between financially- and impact-material sustainability-related disclosures varied based on factors such as industry environmental sensitivity and country-specific characteristics, such as the country’s legal system and development status.

The paper presents a unique disclosure index to distinguish between financially- and impact-material sustainability-related disclosures. Researchers can use this disclosure index to critically examine the nature of sustainability-related disclosure in corporate reports.

This study offers an in-depth understanding of the influence of non-financial reporting frameworks, such as the <IR> Framework that uses a financial materiality perspective, on sustainability reporting. The findings reveal that the practical implementation of the <IR> Framework resulted in sustainability reporting outcomes that deviated from theoretical expectations. Exploring the materiality concept that underscores sustainability-related disclosures by companies using the <IR> Framework is useful for predicting the effects of adopting the Sustainability Disclosure Standards issued by the International Sustainability Standards Board, which also emphasises financial materiality.

Despite an emphasis on financial materiality in the <IR> Framework, companies continue to offer substantial impact-material information, implying the potential for companies to balance both financial and broader societal concerns in their reporting.

While prior research has delved into the practices of regulated integrated reporting, especially in the unique context of South Africa, this study focuses on voluntary adoption, attributing observed practices to intrinsic company motivations. To the best of the authors’ knowledge, it is the first study to explicitly explore the nature of materiality in sustainability-related disclosure. The research also introduces a nuanced understanding of contextual factors influencing sustainability reporting.

The basic idea of this chapter is to utilize spiritual information in empirically exploring how its purported source beings view the impacts of such information upon various phenomena. This chapter aims at discovering and describing the most central effect dimensions in this context and, by so doing, at building theoretical constructs. The empirical work was done during 2005–2009 in Finland. Because of the relative novelty of the research topic, an inductive approach was applied. The research data were composed of a representative sample of 62 spiritual texts (printed books and articles, as well as Web and e-mail articles). The chapter examines the discovered categories and their subcategories, shows the most salient connections between them and discusses the findings in the context of previous research. The investigation explored two dimensions: the targets and actuality of the impacts of spiritual information. The impact targets were classified as organisms (human individuals, human communities, extraterrestrials, spirits), things (parts of beings, objects, information, situations), processes (events, practices, life) and spaces (areas, Earth, universe). The actuality of the impacts of spiritual information fell under these categories: desired (implicitly desired, intended, explicitly desired, requisitioned) impacts, real (possible, believed, factual, alternative) impacts, nonexistent (hypothetical, no) impacts, as well as conditional (on supernatural sender, information, humans, situation) and unconditional impacts. This inquiry revealed several new varieties of information impact and even built whole new typologies, because quite little was known about both the targets and actuality of the impacts of information before the present study.

The need for a more structured methodology than currently exists for describing the impact of academic research is widely acknowledged. The most widely used research information standard, CERIF, does not currently allow the encoding of research impact in a structured way: this project devised and tested an extension to CERIF to address this omission. The paper seeks to discuss these points.

The core methodology of the project is a series of extensions to the CERIF model to encode “impact statements”, indicators of impact and measures as evidence for them. These can be linked to persons, organisational units or research outputs. This model is supported by a small semantic taxonomy of indicators and measures. The model was tested by evaluating it against current information environments, and by assessing its compatibility with CERIF and non‐CERIF compliant current research information systems.

Despite some concerns expressed about the validity of reducing qualitative evidence of impact to atomistic measures, and about a general paucity of such data in existing systems, the model tested well against working environments. It offers the potential for reducing workloads and more continuous assessment of research impact within its stakeholder communities.

No substantive methodology for encoding impact statements existed in CERIF prior to this project. In addition, the atomistic, quantifiable approach to describing impact is relatively unexplored in the higher education community, but offers substantial advantages. The work is of relevance to research managers, developers, system designers and metadata specialists.

This paper aims to draw together the evidence‐based advocacy experience of five national programs focused on developing public access information and communications technologies (ICT) via public libraries as grantees of the Bill & Melinda Gates Foundation's Global Libraries Initiative.

The authors describe a common approach to strategic advocacy and to impact planning and assessment. They then outline the experience of each program in using a range of evidence to help meet specific advocacy objectives. They give particular attention to how each program is using specific evidence to convince key players of the importance of public access ICT provided by public libraries in meeting the objectives of the key players.

This collective experience shows that when advocating at the national level, statistical data and empirical evidence can demonstrate that public libraries contribute to stakeholders' goals. Such data can include technology skills that users have gained as well as how users improve their businesses, become better educated, and access government services. Common denominators from the programs include a disproportionate positive impact achieved (or anticipated) in rural communities and on relatively disadvantaged groups such as older workers, old people and unemployed people.

Both the general approach to evidence‐based advocacy described and the specific messages about targeting advocacy efforts on key players and on the service users who are most likely to benefit from public access ICT are of potential value to anyone planning a national, regional or local advocacy program focused on public libraries and their services.

As the paper deals with global library advocacy issues, and impact planning, it is hoped it is a step towards more measurable social impact for libraries.

This is the first full public report of the Global Libraries approach to evidence‐based advocacy as conducted in the five countries represented in the paper. It is part of a steadily growing body of knowledge being amassed by Global Libraries about effective provision of public access ICT via public libraries in a range of countries.

This paper investigates the impact of sustainability information disclosure on consumers' choice of order-to-delivery lead-time in relation to consumers' sustainability concern.

Based on two choice experiments with participants from the Netherlands (n = 348) and the United Kingdom (n = 1,387), the impact of sustainability information disclosure was examined in connection with consumers' concerns for environmental and social sustainability. Information on environmental impact (carbon emission) and social impact (warehouse workers and drivers' well-being) was considered and compared.

Disclosing sustainability impact information significantly increased consumers' preference and choice for longer delivery times, with equivalent effects for environmental and social impact information. Consumers' relevant (environmental or social) sustainability concern as personality traits enhanced effects on preferences, as did priming of environmental concern.

Future research may consider differences between product categories or e-commerce companies' reputation in sustainability activities.

The findings provide opportunities for online retailers to influence consumer choice of delivery time, especially through disclosing environmental and/or social sustainability information.

This study fills a gap in the literature on sustainability information disclosure to actively steer consumer choice of delivery time, particularly regarding the effect of social sustainability impact information in comparison to its environmental counterpart.

The purpose of this paper is to investigate the interrelationship between trust, socialization, and information sharing on the buying firm’s innovation capability in the context of the buyer-supplier relationship (BSR). A nomological model is developed that examines the mediating role of relational capital (supplier trust) on the relationship between structural capital (socialization and information sharing) and innovation capability.

A survey was conducted on 357 US executives. Structural equation modeling was used to analyze the hypothesized relationships.

Information sharing and formal socialization activities increased the buying firm’s trust in its key supplier. However, formal socialization activities within the context of the business environment did not have a significant direct impact on buyer’s innovative capabilities; but when mediated by trust, it positively impacted innovation capabilities. Informal socialization within the context of the social environment directly impacted innovation capabilities but trust did not mediate the relationship. Information sharing impacted trust and innovation significantly and trust mediated the impact of information sharing on innovation capabilities.

This study defines the formal and informal aspects of socialization and investigates its impact on trust and buyer innovation capabilities. This is one of the few studies that highlights the mediating role of trust between firms to facilitate innovation capability.

The purpose of this paper is to explore how different determinants impact specific information quality (IQ) dimensions of shared demand-related information in dyadic supply chain relationships.

Through a qualitative case study of three manufacturer–supplier dyads in the European automotive industry, a range of methods are used to collect data about 168 possible IQ deficiency situations. IQ deficiencies are identified in 50 situations and determinants thereof are explored.

Findings show how inter-organisational collaboration, intra-organisational process support and composite information sharing directly impact five pragmatic IQ dimensions (relevance, accessibility, credibility, understandability and ease of operation) – at times beneficially, detrimentally, varyingly and conflictingly. Furthermore, the findings show how the determinant impact on ease of use-related IQ dimensions is moderated by information sharing facets.

The paper extends previous research by showing how information sharing acts as both a determinant and moderator of pragmatic IQ. It furthermore details previous research by showing how previously examined determinants of IQ impact specific IQ dimensions.

The generated propositions of how determinants impact pragmatic IQ can guide managers to identify key drivers of successful information sharing.

Since IQ mediates the linkage between information sharing and performance, this research helps explaining conflicting results regarding the value of information sharing. It also guides several strands of future research, such as hypothesis testing and exploratory and conceptualising studies.

This study disentangles the investor-base effect and the information effect of investor attention. The former leads to a larger investor base and higher stock returns, while the latter facilitates the dissemination of information among investors and impacts informational trading.

Using positive volume shocks as a proxy for increased investor attention, this study evaluates the impacts of the investor-base effect and the information effect of investor attention on market correction following extreme daily returns in the US stock market from 1966 to 2018.

This study finds that the investor-base effect increases subsequent returns of both daily winner and daily loser stocks. The information effect leads to economically less significant return reversals for both the daily winner and daily loser stocks. These two effects tend to have economically more significant impacts on the daily loser stocks. The economic significance of these two effects is also related to firm size and the state of the stock market.

This study is the first to disentangle the investor-base effect and the information effect of increased investor attention. The evidence that the information effect facilitates the dissemination of new information and impacts stock returns contributes to the strand of studies on the impact of investor attention on market efficiency. This evidence also contributes to the strand of studies analyzing the impact of informational trading on stock returns. In addition, this study provides evidence for market overreaction and the subsequent correction. The results for up and down markets contribute to the literature on the investors' trading behavior.

This paper aims to study the impact of geopolitical uncertainty on corporate cost of debt and the moderating role of information asymmetry between creditors and borrowing firms.

This study uses 5,223 firm-quarter observations on German-listed firms spanning 2010:Q1–2021:Q4. This study regresses the cost of debt financing on the geopolitical risk, accounting quality and other control variables. Information asymmetry is measured using the performance-matched Jones-model discretionary accrual and the stock bid-ask spread. It uses interaction terms to check if information asymmetry moderates the impact of geopolitical uncertainty on the cost of debts and control for the moderating role of business risk. For the sake of robustness check, it uses long-term cost of debt and bond spread as alternative dependent variables. In addition, this study executes instrumental variables regression and propension score matching to control for potential endogeneity problems.

Estimation results show that geopolitical uncertainty exerts a positive impact on the cost of debt. This impact is found to be more important on the cost of long-term debts. Information asymmetry is found to exacerbate the positive impact of geopolitical risk on the cost of debt. These results are robust to the change of the dependent variable and to the mitigation of potential endogeneity. At high levels of information asymmetry, this impact is more important for firms belonging to “Transportation”, “Automobiles and auto parts”, “Chemicals”, “Industrial and commercial services”, “Software and IT services” and “Industrial goods” business sectors.

Geopolitical uncertainty should be seriously considered when setting strategies for corporate financial management in Germany and similar economies that are directly exposed to geopolitical risks. Corporate managers should design a comprehensive set of corporate policies to improve their transparency and accountability during increasing uncertainty. Policymakers are required to implement innovative monetary and fiscal policies that take into consideration the heterogeneous impact of geopolitical uncertainty and information transparency in order to contain their incidence on German business sectors.

Despite its relevance to corporate financing conditions, little is known about the impact of geopolitical uncertainty on the cost of debt financing. To the best of the authors’ knowledge, there is still no empirical evidence on how information asymmetry between creditors and borrowing firms shapes the impact of geopolitical uncertainty on the cost of debt. This paper tries to fill this gap by interacting two measures of information asymmetry with geopolitical uncertainty. In contrast with previous studies, this study shows that the impact of geopolitical uncertainty on the cost of debt is non-linear and heterogeneous. The results show that the impact of geopolitical uncertainty does not exert the same impact on the cost of debt instruments with different maturities. This impact is found to be heterogeneous across business sectors and to depend on the level of information asymmetry.