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1 – 4 of 4Lucrezia Songini, Anna Pistoni, Niccolò Comerio and Patrizia Tettamanzi
Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research…
Abstract
Purpose
Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices.
Design/methodology/approach
The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers.
Findings
IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research.
Originality/value
The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB's standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field.
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Access to good menstrual products is a human rights issue. Yet, there are rising health concerns of women regarding traditional–plastic sanitary napkins. The usage of these…
Abstract
Purpose
Access to good menstrual products is a human rights issue. Yet, there are rising health concerns of women regarding traditional–plastic sanitary napkins. The usage of these products has raised apprehensions towards the environmental pollution due to the plastic content. The solution for both these issues lies in the sustainable menstrual products. As menstruation is a public health issue, this study aims to identify the role of health beliefs on attitude of women towards sustainable menstrual products.
Design/methodology/approach
A survey was conducted for the purpose of data collection. The study uses questionnaire as a research instrument to gain an insight on women health beliefs towards sustainable menstrual products. Data was collected from 527 women respondents through convenience sampling. SPSS and Smart-PLS 4 were used for analysing the data.
Findings
Results of the study indicate that all the health belief perceptions had a significant impact on attitude. Women with more positive health belief and less negative health beliefs are the potential consumers for sustainable menstrual products.
Originality/value
To the best of the authors’ knowledge, this the first study that uses health belief model to explore and add to the menstruation literature especially sustainable menstrual hygiene.
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Access to good menstrual products is a human rights concern. It is essential for normalising the life during menstrual cycles by making available all the resources necessary for…
Abstract
Purpose
Access to good menstrual products is a human rights concern. It is essential for normalising the life during menstrual cycles by making available all the resources necessary for managing them. Sustainable menstrual products are the novel products which can improve the women menstrual lifestyles and reduce the discomfort associated with menstruation. However, these products are not readily adopted by the women due to their perception resulting from various factors. Hence, this study aims to figure out these perceptions, which can promote and hinder the adoption of these products.
Design/methodology/approach
A survey was conducted for the purpose of data collection. The study uses questionnaire as a research instrument to gain an insight on women health beliefs towards sustainable menstrual products. Data was collected from the women respondents through convenience sampling. Structural equation modelling was applied to analyse the data.
Findings
The findings suggest that women with appropriate knowledge had a positive perception towards the sustainable menstrual products, further leading to positive behaviour. It was also noted that marketing efforts through cues to action had an impact on their behavioural patterns. The policymakers and the marketers can focus on such prospects to advocate the use of sustainable menstrual products so that healthcare is improved.
Originality/value
To the best of the authors’ knowledge, this is the first study that provides a comprehensive framework for analysing the impact of women health beliefs towards behaviour of sustainable menstrual products. The study adds meaningful insights to the sustainable menstrual literature.
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Early evidence suggests that coronavirus disease 2019 (COVID-19) caused a sharp deterioration in fiscal accounts worldwide. This paper empirically assesses the fiscal impact of…
Abstract
Purpose
Early evidence suggests that coronavirus disease 2019 (COVID-19) caused a sharp deterioration in fiscal accounts worldwide. This paper empirically assesses the fiscal impact of previous pandemics and epidemics.
Design/methodology/approach
Using a large sample of 170 countries from 2000 to 2018, this study relies on Jordà's (2005) local projection method to trace pandemics' short- to medium-term dynamic impact on several fiscal aggregates.
Findings
This paper shows that (qualitatively) similar responses to those observed more recently with COVID-19 have characterized the effects of previous pandemics. While the fiscal effect has been economically and statistically significant and persistent, it varies; pandemics affect government expenditures more strongly than revenues in advanced economies, while the converse applies to developing countries. The author also finds that asymmetric responses depend on whether a country is characterized as a chronic fiscal surplus or deficit type. Another factor that generates an asymmetric fiscal response is the prevailing phase of the business cycle the economy was in when the pandemic shock hits.
Research limitations/implications
This paper's findings provide a lower bound to what the current COVID-19 pandemic will inflict on countries’ fiscal situation. That said, the set of pandemics and epidemics used in this paper are geographically more concentrated and did not affect all countries in such a systemic and synchronized manner as did COVID-19 more recently.
Originality/value
This is the first paper to explore the fiscal side of this type of health-related shocks, as most of the literature has focused on the more traditional macroeconomic effects.
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