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This paper aims to examine the design and use of scenarios in planning and management control processes.

The study is based on an exploratory case-study approach. Qualitative data have been collected between 2008 and 2011 from three energy companies operating in Italy.

The paper sheds light on three styles of designing and using scenarios. In the first (called “reactive”), scenarios provide a means for corporate actors to analyse past performance in the light of future expected performance. In the second (“proactive”), scenarios contribute to envision different future states of the world. In the third (“disciplined”), scenarios contribute to develop plausible, if not accurate, narratives about future outcomes.

The study is comparative and exploratory. Possible areas for further work based on in-depth studies of scenarios within planning and control processes are identified.

The comparative analysis of the case-study material has implications for the ways in which flexible forms of management control can be mobilised by managers as a resource of action. It is shown that choices around the design and use of scenarios can mitigate some concerns with traditional planning and management control processes focused on the achievement of a single set of targets, but also raise new ones.

The paper sheds light on a scenario-based approach – called “disciplined flexibility” – that avoids the restrictive nature of budgetary controls without losing the benefits of setting a plan and a target for the future. The paper outlines elements that may support the use of “disciplined flexibility”, but also its potential limitations.

This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting.

The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting.

The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting.

Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions.

The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

In large organizations, space planning relies on workgroup leaders to indicate spatial adjacency preferences. However, many factors affect workgroups’ adjacency preferences, and it is not clear how the choices are made. This paper aims to explore whether the adjacency preferences are influenced by the collaboration relationship or constrained by the organizational structure.

The authors studied a large company’s spatial adjacency planning with an in-depth analysis of its formal organizational structure and collaboration network. A sample of 183 managers was surveyed regarding groups with whom they want to be spatially adjacent and groups with whom they mostly interact. The data enabled us to test three structural factors related to adjacency preference: department affiliation, workgroup’s prestige and collaboration relation. The authors used the quadratic assignment procedure analysis to examine the correlations between network matrices.

The results suggest that department affiliation and collaboration relations are significantly correlated to adjacency preferences. The authors did not find evidence supporting the notion that a workgroup’s prestige affects the preference. Among the three factors, collaboration relation best predicts the preference, which echoes Pena et al.’s (1977) argument that space planners should look into how groups function, rather than merely following the organizational chart.

To the best of the authors’ knowledge, this research was the first to explore the choice of spatially adjacent workgroup through a detailed network analysis of the formal structure, work collaboration relations and other group-level characteristics. The findings have noteworthy cross-disciplinary implications, given that spatial proximity can be taken as a human resource management strategy to facilitate the overall interactions between workgroups.

Offers insights into workplace empowerment by concentrating on the wider contemporary (UK) context of work, conceptualising work in the on‐going debates on human resource management (HRM) and postmodernity. Connections are made between theory and practice in HRM and postmodern critique, drawing on an empirical case study. Compares the postmodern motifs of consumerism and consumption, commodification and image projection and the HRM ideals of commitment, individuality and continuous development. Suggests that viewing HRM as discourse may enable a focus for, if not a reconciliation of, the debate between theoretical HRM and HRM in practice.

This paper reports the main findings arising from carrying out three benchmarking projects in the areas of customer services, operations and laboratory services in the North West Water part of the Regulated Utility Division of United Utilities PLC. The study has pinpointed a number of success factors including the fact that each of the benchmarking projects related to key business processes and this ensured that they had a strategic focus. Considerable time was spent in mapping and understanding internal processes before external partners were contacted. A great degree of professionalism was devoted to the manner in which potential benchmarking partners were approached and key performance indicators for the projects were identified. The paper also examines the difficulties and pitfalls which have been encountered, including, inadequate project definition, the scope of the benchmarking project being too large, unrealistic assumptions of senior managers, failure to communicate the benchmarking plan, the lack of an effective contingency plan and the benchmarking team failing to draw on resources outside of the team.

The purpose of the paper is to introduce a systemic approach to organizational learning “triple loop learning” (TLL) that addresses processes of power. Three equally important foci in our TLL are processes of design, processes of debate and processes of power. The focus on power aims to shift “power over” (power as domination) to “power to” enact empowering designs, “power to” co-develop responsible decision-making and “power to” transform our relations with each other and with life on Earth.

The organizational learning literature is reviewed in the context of power dynamics and its shortcomings are highlighted. The authors introduce their understanding of TLL, and how it engages with power dynamics in organizations.

Peter Senge’s conceptualization of systems thinking is unable to recognize processes of power in organizations and offers limited support to transformative learning. Conceptualizations of TLL aim to enhance learning in organizations but none satisfactorily address the processes of power. The learning organization literature as a whole does not satisfactorily address processes of power or reflect our way of envisaging “looping between loops of learning” in TLL to better design, better debate and better develop relationality in the social fabric of organizations.

The authors introduce an original approach to TLL that directly addresses the processes of power in organizations. It offers researchers, learning facilitators and practitioners of the learning organization a way to engage with the processes of power without neglecting other important organizational and environmental issues.

This research aims to understand how companies communicate their understanding of water-related challenges and their responses to identify new pathways for addressing this challenge to further advance rising interest in water sustainability strategies of corporations.

Through a content analysis of corporate disclosures, this paper identifies the actions and challenges reported by 35 FTSE 100 companies. These are analyzed quantitatively and qualitatively to explore variations in the subject of disclosure and the narrative framing.

The findings identify a clear split across the types of water sustainability reporting according to the industrial sector and subject of disclosure, linking to different narratives used according to legitimacy pressures.

This paper finds that energy, materials and consumer staples sectors consistently outperform other sectors on the reporting of water issues and the scope which is covered. This has implications for the design of regulations and incentives to increase water sustainability management activities in large companies, which currently under-report.

This paper highlights the need for policy implementation to further integrate water-related topics into company reporting and identifies situations where the narrative disclosed may distort the underlying situation that is being communicated.

This paper explores the narratives used in company reporting to identify the challenges related to water sustainability and the actions taken in response. This can contribute to developing a pathway towards increased water sustainability (e.g. through new policy design).

Non-financial reporting (NFR) is viewed as a major step towards organisational transparency and accountability. While the number of non-financial reports published every year has been growing exponentially over the last two decades, their quality and effectiveness in managing environmental, social and governance (ESG) performance have been questioned. Addressing these concerns, several jurisdictions, including EU Member States, introduced mandatory NFR regimes. However, the evidence on whether such regulation truly translates into enhanced ESG performance remains scarce. This paper aims to fill this gap in the literature by investigating the impact of the EU’s Directive 2014/95/EU (Non-financial Reporting Directive, NFRD) on the ESG scores of Polish companies.

Drawing upon institutional and strategic perspectives on legitimacy theory, the authors test the relationship between the introduction of the NFRD and the ESG scores derived from the Refinitiv database, using a sample of all those companies listed on the Warsaw Stock Exchange whose disclosure allows for measuring ESG performance (yielding 171 firm-year observations from 43 companies).

This study’s findings show an improvement of ESG performance following the introduction of the NFRD. The difference-in-differences approach indicates that the improvement is larger for companies that are subject to the legislation when it comes to overall ESG performance, particularly for environmental and social performance. Nonetheless, to the best of the authors’ knowledge, no significant effect is found for performance in the governance dimension.

This study investigates the role of transnational mandatory reporting regulation in the first years of its enactment. The evidence offers insights into the effects of disclosure legislation in the context of an underdeveloped institutional environment.

Focusing on the Agri-Food and Beverage sector, the paper investigates the direct effect of worldwide mandatory non-financial disclosure on several financial dimensions as well as its moderating effects on the relationship between sustainability and financial performance.

The authors performed fixed-effect regressions on a sample of 180 global listed companies, considering a period of eight years. The authors also tested the moderating effects of non-financial disclosure regulation on the relationship between sustainability and financial performance.

The authors found a positive direct impact of mandatory non-financial disclosure on Operating Return on Asset, Return on Equity and Return on Sales. The analysis also highlighted the negative moderating effects of non-financial reporting regulation on the relationship between sustainability issues and financial performance. As for the Cost of Debt, the authors found mixed results.

This study considers a short-term perspective focusing on a limited sample composed of companies playing a key role in the global agri-food system.

The paper identifies which financial performance dimensions are positively or negatively affected by mandatory non-financial disclosure. Accordingly, managers can rearrange corporate activities to deal with further reporting normative requirements concurrently preserving financial performances and fostering corporate sustainability.

This study recommends fostering mandatory non-financial disclosure to increase corporate transparency fostering the sustainability transition of the Agri-Food and Beverage industry.

The paper highlights global mandatory non-financial disclosure effects on financial performance considering a sector that is cross-cutting impactful on plural sustainability issues.

The purpose of this research objective was to analyse social reporting within MERCO Business companies both from the point of view of the quantity of information disclosed and the references about their quality. This approach constitutes a novelty with respect to previous literature on the subject.

This paper assesses how social reporting is being carried out by the companies included in the MERCO Corporate Reputation Business Monitor, MERCO Business, during the period 2014–2016. The methodological design include the construction of a weighted index based on two unweighted indexes related to the quantity revealed and the quality detected. In addition, this study integrates intellectual capital and social responsibility approaches in order to deep into these voluntary disclosures.

While social reporting is considerable from a quantitative point of view within MERCO Business companies, they do not reach very high levels of quality, which is good to counteract the final value of the quantity–quality index that the authors' propose.

In MERCO Business companies, quantity is not a proxy for quality within social reporting. In this sense, only considering both dimensions it will be possible to assess these disclosures in a more complete way.

This study allows a more accurate and comparable view of social reporting than those studies that only focus on how much information is disclosed. Besides, it involves an important advance in the identification of the relative quality of social reporting, opening a new line of research that will be key to comparing this type of disclosures in a more homogeneous way. Likewise, the results can be applied in future studies in the intellectual capital field given the complementarity between both types of disclosures.

Likewise, these results will be of interest for future actions aimed at regulating the improvement of the quality of social reporting in the hands of managers, investors and regulators.

The authors have tested the value of quality in social reporting using a weighted index amongst the most reputable companies in the Spanish scenario. These disclosures have been compared with and without the use of it in order to deduce its value to obtain valid conclusions about social reporting.