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Book part
Publication date: 12 March 2020

Sergio Paternostro

There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this…

Abstract

There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this chapter is to critically analyze the relationship between integrated reporting (IR) and social/sustainability disclosure. Indeed, although some scholars considered IR as a tool to improve the sustainability approach of the companies allowing to disclose more relevant social information, others are more critical about the potentiality of IR to improve social disclosure. Therefore, the general research question is: Is there a natural link between IR and social disclosure (true love) or is the IR a practice to “normalize” the social disclosure and accounting (forced marriage)?

In the attempt to provide a preliminary answer to the research question, the chapter analyzes what is the approach of three categories: (1) academics; (2) soft-regulators; and (3) companies. From the methodological point of view, a mixed method of analysis has been adopted.

From the analysis of the three different points of view, IR can be considered as a “contested concept” because of the heterogeneous and sometimes conflicting interpretations and implementation that are done on this type of report. This leads to relevant theoretical and practical implications.

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Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

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Book part
Publication date: 29 December 2016

Mariya Gubareva and Maria Rosa Borges

This chapter reassesses the economics of interest rate risk management in light of the global financial crisis by developing a derivative-based integrated treatment of interest…

Abstract

This chapter reassesses the economics of interest rate risk management in light of the global financial crisis by developing a derivative-based integrated treatment of interest rate and credit risk interrelation. The decade-long historical data on credit default swap spreads and interest rate swap rates are used as proxy measures for credit risk and interest rate risk, respectively. An elasticity of interest rate risk and credit risk, considered a function of the business cycle phases, maturity of instruments, economic sector, creditworthiness, and other macroeconomic parameters, is investigated for optimizing economic capital. This chapter sheds light on how financial institutions may address hedge strategies against downside risks implementing the proposed derivative-based integrated treatment of interest rate and credit risk assessment allowing for optimization of interest rate swap contracts. The developed framework of integrated interest rate and credit risk management is of special importance for emerging markets heavily dependent on foreign capital as it potentially allows emerging market banks to improve risk management practices in terms of capital adequacy and Basel III rules. Analyzing diversification versus compounding effects, it allows enhancing financial stability through jointly optimizing Pillar 1 and Pillar 2 economic capital.

Book part
Publication date: 30 November 2020

Kaplan Uğurlu

The concept of integrated marketing has been recognized as a key factor in marketing literature. Integrated marketing has changed from being a customer-centric system to a…

Abstract

The concept of integrated marketing has been recognized as a key factor in marketing literature. Integrated marketing has changed from being a customer-centric system to a customer-facing process and is the past, present, and future of marketing. This type of marketing helps build brand awareness and equity in order for people to know, trust and ultimately choose your brand over competitors. It ensures that a message is communicated via different platforms according to a specific strategy. Integrated marketing has now become more important than ever before and focusing on the customer and their requirements involve a more integrated view with a big emphasis on digital, traditional and the physical world all working together. If practiced properly, integrated marketing approach is a healthy balance that can yield unlimited results beneficial to the organization’s goals. This approach should be practiced not only for one department but also all departments at hotel companies should be included.With that in mind, hotels have begun applying this notion as part of their everyday outreach. Specifically, marketing methods and strategies will vary from hotel to hotel and some significant factors to analyze and research prior to drafting are: property size, management structure, type of ownership and type of hotel (luxury, business, hi-tech, economy, etc.), area demographics and psychographics, as well as the dynamics of the internal and external environment. The need for studying integrated marketing in the hotel context has been emphasized in this research which revealed that marketing strategies are crucial for hotel companies to raise their brand value and equity. In this respect, it is stressed that strategies can shape a positive hotel brand perception within the customer’s mind.

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The Emerald Handbook of ICT in Tourism and Hospitality
Type: Book
ISBN: 978-1-83982-689-4

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Book part
Publication date: 26 November 2021

Alec Levenson, Maura Stevenson and Alexis Fink

Organization development (OD) and people analytics (PA) have developed and are typically practiced as entirely separate and nonoverlapping disciplines in organizations. We review…

Abstract

Organization development (OD) and people analytics (PA) have developed and are typically practiced as entirely separate and nonoverlapping disciplines in organizations. We review the principles underlying each of the two disciplines and show much greater overlap and similarities than commonly believed. An integrated framework is provided, along with examples of OD tools that should be part of the PA toolkit for any practitioner. Case studies of what the integrated framework looks like when applied in practice are discussed.

Book part
Publication date: 21 May 2021

Seval Kardes Selimoglu and Gul Yesilcelebi

Purpose: The aim of this study is to reveal the opinions of the auditors, academicians, and institutions that published integrated reports regarding the development and execution…

Abstract

Purpose: The aim of this study is to reveal the opinions of the auditors, academicians, and institutions that published integrated reports regarding the development and execution of the assurance process of integrated reports.

Design/methodology/approach: For this purpose, interviews were conducted using qualitative research technique to determine awareness about integrated reporting and combined assurance. Within the scope of the research, semi-structured interviews were conducted with six auditors, five academicians, and five workers in institutions that published integrated reports. Qualitative data analysis method was used to analyze the data.

Findings: As a result of the research, combined assurance process criteria were proposed in the integrated reports which in line with the opinions of the participants.

Originality/value: Institutions around the world are increasingly publishing integrated reports. However, when institutions publish integrated reports, there is no clear standard or any guidance on how to ensure the reliability of these reports. It is seen that AA1000, ISAE3000, GRI Standards, and some local standards are used to provide assurance. At this point, the combined assurance model can be used for the reliability of the information in the integrated reports. Integrated reporting and combined assurance are still relatively new concepts in Turkey. Furthermore, this study is important in terms of the lack of studies on how to provide combined assurance for integrated report when scanned related literature in Turkey. Although readily integrated reporting continued in Turkey, it continues to be an area of application is still under development. In particular, the research reflects the level of integrated reporting awareness and how to ensure assurance of these reports.

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New Challenges for Future Sustainability and Wellbeing
Type: Book
ISBN: 978-1-80043-969-6

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Book part
Publication date: 4 December 2014

Katrin Molina-Besch and Henrik Pålsson

For packed products, packaging affects every logistical activity and thus the overall economic and ecological efficiency (eco-efficiency) of supply chains. The purpose of this…

Abstract

Purpose

For packed products, packaging affects every logistical activity and thus the overall economic and ecological efficiency (eco-efficiency) of supply chains. The purpose of this research is to explore how integrated approaches are used in packaging development processes to increase eco-efficiency along supply chains and how a set of pre-selected factors influences the adoption of practically integrated approaches within companies.

Methodology/approach

The research approach is explorative and based on nine cases in the food and manufacturing industries in Sweden. In total, 26 semi-structured interviews were conducted.

Findings

The chapter describes the way in which companies work with ‘integrative’ packaging development process elements. It explores how four factors – product characteristics, packaging requirements, logistical conditions and environmental efforts – influence their approach.

Research limitations/implications

The study analyses the packaging development processes at a limited number of companies in Sweden.

Practical implications

The findings can help logistics managers to better understand how integrated approaches can be applied in packaging development processes to increase eco-efficiency of logistical processes along the supply chain. The study provides logistic managers also with information about which influencing factors can serve as facilitators or barriers to these approaches in their organisations.

Originality/value

Previous research has demonstrated the potential economic and environmental benefits of integrating a logistics perspective into the packaging development process. This study complements existing knowledge by presenting extensive empirical data on the practical application of integrated approaches in packaging development processes in industry.

Abstract

Details

Integrated Management
Type: Book
ISBN: 978-1-78714-561-0

Book part
Publication date: 26 November 2015

Do Coyle

This chapter will focus on how inclusive pedagogic practices can be played out in primary and secondary classrooms where the goal is using languages other than the learners’ home…

Abstract

This chapter will focus on how inclusive pedagogic practices can be played out in primary and secondary classrooms where the goal is using languages other than the learners’ home language as both the medium and content of learning (i.e. learning to use language and using languages to learn). This requires an approach which is inclusive, flexible and relates to any context – both languages and subject classrooms. The focus will be on how using an integrated approach to the curriculum, in which languages are used as a tool for learning, has the potential to be motivating and accessible to very diverse learners.

The chapter includes two lessons – the primary lesson plan will expand how simple language can be used to develop and enjoy painting and art with young students and the secondary lesson plan will focus on how a visual approach to thematic or cross-disciplinary work, such as natural disasters, can supplement and support deeper understanding of other areas of the curriculum as well as building confidence in communicating in an alternative language.

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Inclusive Pedagogy Across the Curriculum
Type: Book
ISBN: 978-1-78441-647-8

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Abstract

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Sustainability Assessment
Type: Book
ISBN: 978-1-78743-481-3

Book part
Publication date: 16 September 2017

Kevin J. Boudreau

Rather than organize as traditional firms, many of today’s companies organize as platforms that sit at the nexus of multiple exchange and production relationships. This chapter…

Abstract

Rather than organize as traditional firms, many of today’s companies organize as platforms that sit at the nexus of multiple exchange and production relationships. This chapter considers a most basic question of organization in platform contexts: the choice of boundaries. Herein, I investigate how classical economic theories of firm boundaries apply to platform-based organization and empirically study how executives made boundary choices in response to changing market and technical challenges in the early mobile computing industry (the predecessor to today’s smartphones). Rather than a strict or unavoidable tradeoff between “openness-versus-control,” most successful platform owners chose their boundaries in a way to simultaneously open-up to outside developers while maintaining coordination across the entire system.

Details

Entrepreneurship, Innovation, and Platforms
Type: Book
ISBN: 978-1-78743-080-8

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