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The purpose of this paper is to examine the influence of the emotional intelligence (EI) of the person in charge of making human resource management (HRM) decisions on the adoption of high-performance human resource (HR) practices in small- and medium-sized enterprises (SMEs).

This study takes evidences from 157 HR decision makers in SMEs who autonomously make the decisions in the HR area and were responsible for the HR practices in their firm. The authors used multiple linear regression analysis to test the hypotheses.

Results show that both the EI and the different EI competencies of which it is comprised affect the adoption of various HR practices. Thus, the main theoretical contribution of this work stems from the incorporation of a psychological variable (EI) as an antecedent of HRM. Managers of the SME will find guidance about which emotional competencies are the most important for them to be more successful in their roles and for improving HRM.

First, the sample of firms the authors studied is limited to a specific geographic area in one country – Spain (Canary Islands) – that will necessarily limit generalisation of the results obtained to other populations of SMEs. Researchers should replicate the current model in other geographic areas. Second, and with regard the methodology, researchers could explore other tools to measure EI and emotional competencies. It would be interesting to measure this construct using qualitative analytical techniques, with 360 – or 180 – degree tools. Finally, the current study is cross-sectional in nature, which limits our ability to draw causal inferences from the data. This cross-sectional design prevents us, for example, from analysing EI’s influence on the continued development of high-performance HR practices over time. Future research using longitudinal methodologies to study these variables could provide additional advances in this area. This work makes important contributions to both the literature and the business world. With regard to the theoretical implications, results confirm that EI as a whole, as well as in terms of its specific emotional competencies, affects the decision making related to the adoption of high-performance HR practices, which is known to contribute to the organisational performance.

With regard its practical implications, SMEs’ owners-managers and HR practitioners may find our results and conclusions interesting. Indeed, recommendations in business management have often been accompanied by new approaches in HRM (Kent, 2005), as this study proposes. In particular, managers will find evidence of how a decision-maker’s higher EI propitiates the adoption of high-performance HR practices, thus being able to improve HRM in their SMEs. Moreover, managers will obtain guidance on which emotional competencies are the most important for adopting each HR practice, and so find greater success in their HRM roles. SMEs could organise programmes to develop the HR decision-maker’s emotional competencies, as large firms do for their executives.

Thus, the main theoretical contribution of this work stems from the incorporation of a psychological variable (EI) as an antecedent of HRM. Managers of the SME will find guidance about which emotional competencies are the most important for them to be more successful in their roles and for improving HRM.

Although the European Foundation for Quality Management (EFQM) Excellence Model has been widely adopted throughout Europe, a thorough examination of the factors that contribute to the internalisation of the model (i.e. a substantive adoption) has been neglected in the literature. The purpose of this paper is to present a model that analyses the drivers of the real internalisation of the EFQM excellence model, with a focus on the role of motives for adoption, and appraisal and compensation systems.

An empirical study was carried out based on a sample of Spanish organisations that had been awarded EFQM recognition. Structural equation models, cluster analysis and ANOVA were used to examine the research questions.

Internal motives concerning the creation of a participative style are the main driver of internalisation. Moreover, having an appraisal system-oriented towards the development of employees helps the substantive adoption of the EFQM model. These findings reinforce the importance of the soft elements of the EFQM model.

This study enhances evidence about the motives for adoption and their influence on the internalisation of the EFQM model. It analyses internalisation in a novel context, EFQM recognised organisations, and contributes to the debate about the efficacy of the EFQM model to performance improvement, by unveiling the factors that could foster the internalisation of the model within the organisational routines.

The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), and the International Financial Reporting Standards (IFRS) Foundation.

This paper reflexively analyses the recent events that characterise the European Union (EU) regulatory standard-setting landscape in the sustainability field. It is mainly based on publicly available documents.

After analysing the different routes followed to enter the field, this paper shows how the EC/EFRAG takes a wider view than the IFRS Foundation on certain key reporting aspects, that is, target audience, materiality and reporting boundary. As for the reporting scope, although it seems that the IFRS Foundation has a more restrictive vision, it is working to broaden it.

This paper provides some ideas about the potential cooperation between the two institutions. This paper also highlights some potential problems stemming not only from their intrinsic characteristics but also from the routes they have taken to enter the field.

By envisioning how the EU sustainability reporting standard-setting landscape might evolve, this paper sheds light on how companies might need to approach sustainability reporting to adapt to the new institutional demands. Suggestions for collaboration between the two institutions could help them reach common ground and, thus, prevent misunderstandings for companies and stakeholders.

The reflections and takeaways benefit from the authors’ first-hand information, as both are involved in the EU process. The authors could, therefore, feed into further discussions on the developments and challenges facing the EU in this domain.

This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified, and the paper proceeds to suggest further research avenues.

The authors conduct a review of papers published in leading journals concerning sustainability reporting to analyse the progress in the literature regarding three important reporting topics: materiality, comparability and assurance.

The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature are as follows: there is ongoing debate about the nature of sustainability reporting materiality, and single versus double materiality. Clearer guidance and better contextualisation are seen as essential for comparability, and, as GRI suggests, there is an important link to materiality that needs to be considered. Finally, assurance has not been mandatory under the GRI, but the current development at EU level might lead to the GRI principles being incorporated in the primary assurance standards.

In this paper, the authors review and synthesise the previous literature on GRI reporting dealing with three key reporting aspects.

The authors extract some takeaways from the literature on materiality, comparability and assurance that will all be key challenges for GRI in the future.

This paper provides an updated review of the literature on GRI reporting dealing with three key reporting aspects.