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Article
Publication date: 24 November 2023

Ruchi Agarwal and Muhammad Atif

In the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become…

Abstract

Purpose

In the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become flooded with extra information, it does not adequately disseminate material information to stakeholders. In addition, the poor tone from the top diminishes creativity. This study aims to investigate how companies creatively address issues of the materiality of risk information in IR and how IR can be aligned with enterprise risk management.

Design/methodology/approach

Qualitative research was conducted via interviews with 50 chief risk officers and senior management executives in the Indian and UK insurance markets.

Findings

Overall, five institutions were observed to exhibit elements of being early adopters of institutional creativity. This confirmed the present study’s theoretical contribution of five divergent types of early adopters. The motivations for creativity are reflected in the resources available to these institutions.

Originality/value

To the best of the authors’ knowledge, this study provides a new insight into IR from internal mechanisms to deal with issue of materiality.

Details

Review of Accounting and Finance, vol. 23 no. 2
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 27 September 2023

Alexander Yulievich Chepurenko, Nadezhda Nikolaevna Butryumova, Marina Vyacheslavovna Chernysheva and Anastasia Yevgenyevna Sutormina

This paper deals with types and actors of entrepreneurship in and around academia in Russia, as well as with institutional settings of the entrepreneurial activity of academic…

Abstract

Purpose

This paper deals with types and actors of entrepreneurship in and around academia in Russia, as well as with institutional settings of the entrepreneurial activity of academic faculty.

Design/methodology/approach

This paper is based on a series of semi-structured interviews using the purposive snowball method (2022–2023). The respondents are either engaged in different kinds of entrepreneurship in and outside universities in Moscow and Nizhny Novgorod or experts in entrepreneurship in and around academia.

Findings

A double mixed embeddedness driven approach to the typology of diverse forms of entrepreneurship in and around academia are shown in the context of the temporality as well as of the micro-, meso- and macro-level institutions, such as the low demand in innovations in the economy; uncertainty of property rights; limited interest of university administration in academic entrepreneurs or its focus solely on students' entrepreneurship; and necessity entrepreneurship motives on the micro-level. The research limitations of the study are the small number of observations and the localisation of the panel in only one country.

Research limitations/implications

The research limitations of the study are the small number of observations and the localisation of the panel in only one country.

Practical implications

The “Special Military Operation” and its consequences would hinder bottom-up academic entrepreneurship in the country, while pushing universities to launch R&D with the big industry, and forcing many faculties to non-academic entrepreneurship.

Originality/value

For the first time, the broad variety of entrepreneurial activities of academic staff including the specifics of non-classical forms of entrepreneurship in and around academia and their embeddedness into different contexts are discussed.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 26 March 2024

Leema Rose Victor, Mariadoss Siluvaimuthu, Hesil Jerda George and Satyanarayana Parayitam

The present study aims to investigate the relationship between institutional influence and performance, mediated through transformational leadership (TL) and moderated by…

Abstract

Purpose

The present study aims to investigate the relationship between institutional influence and performance, mediated through transformational leadership (TL) and moderated by barriers, situational factors, communication and implementation.

Design/methodology/approach

Using a structured survey instrument, data were collected from 370 faculty members from 31 higher educational institutions in southern India. After checking the psychometric properties of the instrument, the authors used Hayes’s PROCESS to test the direct hypotheses and three-way interactions.

Findings

The results revealed that TL mediated the relationship between institutional influence and performance. Further, the findings supported the three-way interactions between (1) institutional influence, barriers and communication positively affecting TL; and (2) TL, situational factors and implementation affecting the performance of faculty members.

Research limitations/implications

This study underscores the importance of TL for the smooth functioning of higher educational institutions and achieving superior performance, especially in the new normal context after the global pandemic.

Practical implications

This study makes several significant recommendations to administrators in higher educational institutions, in addition to contributing to the vast literature on TL. The study suggests that administrators must invest resources in developing TL skills so that employees reach their fullest potential and contribute to achieving organizational goals. In addition, leaders in organizations need to exercise a transformational style to combat the new normal post-pandemic academic environment.

Originality/value

This study provides new insights into the importance of TL style and institutional influence to enhance performance. To the best of our knowledge, the conceptual model developed and tested the first of its kind in India, significantly contributing to theory and practice.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 27 March 2024

Michael Boadi Nyamekye, Edward Markwei Martey, George Cudjoe Agbemabiese, Alexander Kofi Preko, Theophilus Gyepi-Garbrah and Emmanuel Appah

This paper aimed to test a proposed framework highlighting strategic green marketing initiatives and how they drive new technology implementation towards green corporate…

Abstract

Purpose

This paper aimed to test a proposed framework highlighting strategic green marketing initiatives and how they drive new technology implementation towards green corporate performance, underpinned by institutional isomorphism.

Design/methodology/approach

The study used a quantitative method and convenience sampling approach in gathering data using adapted questionnaires to solicit first-hand information from 225 employees of small and medium-sized enterprises (SMEs) in the tourism and hospitality sector underpinned by the theory of institutional isomorphism.

Findings

The study shows that green communication and green strategy alignment have significant predictive effects on new technology implementation. Cultural isomorphism significantly moderated the effects of implementing new technology (i.e. green communication and strategy alignment). In addition, “new technology implementation had a significant predictive effect on green corporate performance”. Meanwhile, the moderation effect of “green creative behaviour on the new technology-green corporate performance dyad was positive but insignificant.”

Originality/value

The study’s novel framework confirms how green communication strategy and green strategy alignment complement cultural isomorphism to explain the impact of new technology implementation on green corporate performance, underpinned by institutional isomorphism.

Details

Journal of Contemporary Marketing Science, vol. 7 no. 1
Type: Research Article
ISSN: 2516-7480

Keywords

Article
Publication date: 4 March 2024

Mohamed Saeudy and Khaled Hussainey

This paper investigates the development of moralised business ideologies (MBIs) amongst sustainable banks as they navigate social and environmental business prospects.

Abstract

Purpose

This paper investigates the development of moralised business ideologies (MBIs) amongst sustainable banks as they navigate social and environmental business prospects.

Design/methodology/approach

Empirical evidence is drawn from top-management-level interviews with 16 UK-based small and medium-sized banks that specialise in financing social and environmental projects.

Findings

MBIs have emerged in the literature review and empirical data analysis as a new concept taken on by sustainable banks with roots closer to sustainability such as ethical practices, moralised values, sustainable business models and ecological standards. The results confirm that MBIs help banking institutions create a more sustained positive impact in terms of social and environmental business opportunities.

Originality/value

This paper offers novel evidence on the intersection between banking and MBIs, with a focus on social, sustainability and environmental considerations.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

Open Access
Article
Publication date: 3 April 2024

Juan D. Borrero and Shumaila Yousafzai

The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension…

Abstract

Purpose

The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension. This research serves as a pivotal stride towards this goal, presenting an exclusive prospect for the investigation and fusion of these frameworks, with particular emphasis on the Quintuple Helix Model (5HM), into a unified theoretical framework that underscores the core principles of the CE. This study is centered on three pivotal questions aimed at decoding the CE transition in specific regional settings.

Design/methodology/approach

Adopting an abductive approach firmly anchored in a two-stage qualitative process, this study specifically merges the foundational principles from institutional theory, entrepreneurship literature and CE frameworks to provide insights into the dynamics of circular ecosystems, with a specific focus on the Huelva region in Spain.

Findings

The findings demonstrate significant potential in the CE, ranging from the integration of product and service systems to innovations in eco-industrial practices. Yet, a notable deficiency exists: the absence of institutional entrepreneurs, highlighting the essential role that universities can play. As recognized centers of innovation, universities are suggested to be key contributors to the transformation toward a CE, aligning with their societal and economic responsibilities.

Practical implications

This study highlights the importance of managing relationships with entities like SMEs and policymakers or academia for effective CE adoption. Policymakers can refine strategies based on the research’s insights, while the impact of university-driven circular ecosystems on sustainable societies is another crucial area for research.

Originality/value

The sustainability models cited in CE literature may not be comprehensive enough to prevent problem shifting, and it can be argued that they lack a sound theoretical and conceptual basis. Furthermore, the connections between sustainability objectives and the three levels of the CE operating system remain vague. Additionally, there is insufficient information on how regions foster the involvement of the environment in fivefold helix cooperation and how this impacts the CE.

Article
Publication date: 19 December 2023

Cyrille Ferraton, Francesca Petrella, Nadine Richez-Battesti and Delphine Vallade

This paper aims to analyze the “crafts” of governance within social and solidarity economy (SSE) cultural organizations, considering formal and informal rules, to support their…

Abstract

Purpose

This paper aims to analyze the “crafts” of governance within social and solidarity economy (SSE) cultural organizations, considering formal and informal rules, to support their project of democratization of arts and culture and more generally of cultural democracy. The hypothesis is that it is through participatory and democratic governance that SSE can have a transformative role.

Design/methodology/approach

This paper builds upon a qualitative, multiple case study of three SSE organizations in the performing arts and audiovisual production in France. Although different in age, size and legal form, they all experiment a more participative governance system, not without tensions, to face deep institutional changes in their environment.

Findings

The results show that legal forms from the SSE are necessary safeguards but not sufficient to effectively implement a democratic governance beyond the “one member, one vote” principle. Democratic governance is supported by both formal and informal rules. By experimenting with innovative participative and democratic governance rules, these organizations contribute to the transformation of practices in the cultural field (democratization of art and culture) but also in society at large by fostering cultural democracy.

Research limitations/implications

Building upon three case studies, this exploratory work stresses important issues that are worth to explore on a larger scale to understand by which levers SSE can play a transformative role in the cultural field.

Originality/value

This paper contributes to the literature on SSE and on governance by enlarging the analysis beyond the board of directors and the statutory rules. Applying the approach of collective action and reasonable values developed by Commons to SSE, it shows that participatory governance cannot be based on an ideal or a choice of preestablished values and principles but must leave room for creativity and representations of stakeholders not only to support transformation of practices within the cultural field but also externally by increasing cultural democracy.

Details

Social Enterprise Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Open Access
Article
Publication date: 12 March 2024

Elisabetta Del Soldato and Sonia Massari

The purpose of this study is to address the challenges faced by rural areas and promote their sustainable development. It emphasizes the importance of re-establishing connections…

Abstract

Purpose

The purpose of this study is to address the challenges faced by rural areas and promote their sustainable development. It emphasizes the importance of re-establishing connections and cultivating a sense of belonging within rural communities, while safeguarding their cultural heritage. The study explores the potential of digital and creative tools in enhancing learning, supporting food production and tourism, facilitating research and providing engaging experiences. It also examines the economic condition of rural areas and the potential for their contribution to the national economy. Additionally, the study highlights the significance of sustainable community development, the role of rural areas in resilience and climate change adaptation and the complexities surrounding rural migration. The aim is to provide insights and recommendations for policymakers and stakeholders involved in rural development initiatives, focusing on the Mediterranean region.

Design/methodology/approach

This study develops an understanding of the role of digital and creative strategies in rural communities, highlighting their significance in preserving food heritage, culture and community capital while driving economic development. It specifically focuses on the Unesco Intangible Mediterranean Diet (UIMD) as a potential catalyst for regeneration through the integration of creative and digital tools and three cases are presented. The first is the impact of the Future Food Institute (FFI) ecosystem in the Living Lab in Pollica (Salerno, Italy); the second focuses on the digital tools provided by the CKF to support rural areas; and the third is a new identity and promotion of territorial development, co-designed in the Val di Vara (VdV) a rural region of the Ligurian inland in Italy, through digital strategies, heritage preservation and slow tourism development. The three cases highlight different ways of enhancing environmental and cultural heritage and demonstrate how collaborative creativity and digital tools contribute to the co-construction of knowledge and addressing critical issues to promote sustainable growth in rural areas.

Findings

The findings of this study indicate that re-establishing connections and fostering a sense of belonging within rural communities is crucial for their sustainable development. The use of digital and creative tools presents significant opportunities in enhancing various aspects such as learning, food production, tourism and research in rural areas. The study also reveals the potential economic contributions of rural areas to the national economy. It emphasizes the importance of sustainable community development and highlights the role of rural areas in resilience and climate change adaptation. Additionally, the study addresses the complexities surrounding rural migration and emphasizes the need for comprehensive policies to ensure the well-being and rights of migrant workers. The insights and recommendations provided in this study aim to guide policymakers and stakeholders involved in rural development initiatives, particularly in the Mediterranean region.

Research limitations/implications

Nonetheless, it is imperative to acknowledge certain limitations within the scope of this study, primarily associated with the specific sample selection, potentially influencing the broader applicability of the findings. There is potential to explore a wider geographic area in future research. Additionally, the research underscores the importance of conducting further inquiries into certain aspects that have received limited attention. Living labs are a relatively recent phenomenon, warranting further in-depth scientific research. Additionally, the existing literature on this subject is often limited in scope.

Practical implications

The study and project aim to illustrate the feasibility of initiating a transformative process, centered on a visionary approach with a core focus on creative knowledge and the Mediterranean diet as a way of life, to revitalize marginalized communities. Furthermore, it seeks to emphasize that these neglected regions possess untapped potential for innovative ideas and opportunities. Rural communities, in their role as farmers of primary goods, are the ones who nurture the environment, and the landscape, and are the true protagonists of every era. Rurality is the place that preserves the most resources and potential in terms of biodiversity and rural knowledge. Every territory, like every human being, has its own characteristics and vocations to pursue. The existing Genius Loci is already an existing value that requires policies and governance to rediscover roots, identity and worth. The stratification of existing collective intelligence must become central and must be individually assessed and enhanced, also taking advantage of new digital technologies.

Social implications

The social implications of this study are significant. By emphasizing the importance of re-establishing connections and cultivating a sense of belonging within rural communities, the study recognizes the social value of strong community ties. This can lead to increased social cohesion, a sense of identity and improved overall well-being within rural areas. The study also highlights the potential of digital and creative tools in enhancing learning, which can contribute to the empowerment and educational opportunities of individuals in rural communities. Furthermore, by promoting sustainable community development and addressing the complexities surrounding rural migration, the study acknowledges the social impact of inclusive policies that protect the rights and well-being of both local populations and migrant workers. Overall, the study's recommendations have the potential to foster social resilience, equity and a more vibrant social fabric within rural areas.

Originality/value

This study can offer valuable insights and recommendations for policymakers and stakeholders involved in rural development initiatives, particularly those focused on preserving food and cultural heritage in rural areas. By analyzing real-life examples, it bridges the gap between theory and practice, illustrating how these ideas have been effectively applied in specific contexts. This paper emphasizes the potential of the Mediterranean Diet as a sustainable and nutritious model with sociocultural, health, economic and environmental benefits, highlighting the importance of bottom-up approaches that empower local communities as custodians of knowledge and culture. It also provides practical strategies, such as investments in educational programs, the establishment of international campuses and the use of multichannel platforms for immersive experiences, which can be adapted for broader rural development initiatives, promoting sustainability and community engagement.

Details

EuroMed Journal of Business, vol. 19 no. 1
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 18 March 2024

Muhammad Hamid Shahbaz, Sajjad Ahmad and Shahab Alam Malik

This study aims to explore green practices within small and medium-sized enterprises (SMEs) and their implications for determining environmental performance. Targeting SMEs in…

Abstract

Purpose

This study aims to explore green practices within small and medium-sized enterprises (SMEs) and their implications for determining environmental performance. Targeting SMEs in Pakistan, the study examines the influence of green intellectual capital (GIC), innovation and creativity on environmental performance.

Design/methodology/approach

A comprehensive survey addressed top, middle, and lower-level managerial perspectives. A sample of 243 respondents was statistically selected, and the survey questionnaire was used to measure the key constructs of the study. Using a 5-point Likert scale, the study captured the respondents' insights regarding green practices. Data analysis was executed using SPSS for descriptive tests and Smart-PLS 4 for advanced structural equation modeling (SEM).

Findings

GIC significantly enhances green innovation within SMEs, leading to improved environmental performance. Green creativity is a crucial moderator, indicating that SMEs have higher creative approaches to counter environmental challenges. These findings accentuate the importance of fostering an environment that stimulates green creativity to uplift GIC in achieving environmental performance.

Originality/value

The study offers a profound understanding of how SMEs in Pakistan leverage GIC to elevate their environmental performance, thereby providing strategic insights for businesses aiming for sustainable growth.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

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