Search results

1 – 7 of 7
Article
Publication date: 31 May 2024

Sri Pujiningsih and Helianti Utami

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary…

Abstract

Purpose

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

Design/methodology/approach

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

Findings

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

Research limitations/implications

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Practical implications

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Social implications

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

Originality/value

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 6 May 2024

Danusa Silva da Costa, Lucely Nogueira dos Santos, Nelson Rosa Ferreira, Katiuchia Pereira Takeuchi and Alessandra Santos Lopes

The aim was not to perform a systematic review but firstly to search in PubMed, Science Direct, Scopus and Web of Science databases on the papers published in the last five years…

Abstract

Purpose

The aim was not to perform a systematic review but firstly to search in PubMed, Science Direct, Scopus and Web of Science databases on the papers published in the last five years using tools for reviewing the statement of preferred information item for systematic reviews without focusing on a randomized analysis and secondly to perform a bibliometric analysis on the properties of films and coatings added of tocopherol for food packaging.

Design/methodology/approach

On January 24, 2022, information was sought on the properties of films and coatings added of tocopherol for use as food packaging published in PubMed, Science Direct, Scopus and Web of Science databases. Further analysis was performed using bibliometric indicators with the VOSviewer tool.

Findings

The searches returned 33 studies concerning the properties of films and coatings added of tocopherol for food packaging, which were analyzed together for a better understanding of the results. Data analysis using the VOSviewer tool allowed a better visualization and exploration of these words and the development of maps that showed the main links between the publications.

Originality/value

In the area of food science and technology, the development of polymers capable of promoting the extension of the shelf life of food products is sought, so the knowledge of the properties is vital for this research area since combining a biodegradable polymeric material with a natural antioxidant active is of great interest for modern society since they associate environmental preservation with food preservation.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Book part
Publication date: 4 October 2024

José María Rosales

Regulated differently in modern constitutions, emergency rule is a case of awkward, and dilemmatic, legal fine-tuning of an ambivalent political move that leads the executive of a…

Abstract

Regulated differently in modern constitutions, emergency rule is a case of awkward, and dilemmatic, legal fine-tuning of an ambivalent political move that leads the executive of a democratic regime to the verge of the constitutional system. For that reason, as an utmost situation, emergency rule becomes a testing field for the resilience of the constitutional order. It affects its own foundations, the basic rights, and thus the constitutional capability to make possible their fulfilment. It also serves to appraise the workings of democratic regimes and, accordingly, the type of legitimacy derived from their institutional performance. Furthermore, it provides a vantage point to watch the reactions of both their representatives and their publics. Focussed on the COVID-19 pandemic, this chapter compares the cases of Germany and Spain through their legal regulations of emergency rule and their governments’ responses. Having rather analogous emergency legislations, from 2020 through 2022, there have been significant differences in their decision-making patterns.

Details

Reconceptualizing State of Exception: European Lessons from the Pandemic
Type: Book
ISBN: 978-1-83608-199-9

Keywords

Open Access
Article
Publication date: 6 February 2024

Feifei Han

In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to…

2164

Abstract

Purpose

In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to carry out cross-border publishing with the help of a transmedia storytelling model to realize the transformation and upgrading of the industry. Focusing on the relationship between the book publishing transmedia storytelling model and business performance, the moderating effect of the innovation environment on different variables is assessed.

Design/methodology/approach

This paper proposes several feasible hypotheses based on existing research. The research data came from 365 managers of Chinese book publishing organizations, and the scale was validated by Cronbach’s a, composite reliability (CR) and average variance extracted (AVE). Reliability and validity were verified, and correlation and regression analyses were used to test the impact of the book publishing transmedia storytelling model on business performance and to analyze the moderating role of the innovation environment.

Findings

The results show that the book publishing transmedia storytelling model (content production, technology integration, organizational innovation, marketing integration) helps to improve business performance (market performance, financial performance), and the innovation environment has a positive moderating effect on the relationship between the book publishing transmedia storytelling model and business performance, which provides a guarantee for the transformation and upgrading of book publishing. The market information reflected in the innovation environment has a certain role in promoting the innovation and business performance of the book publishing transmedia storytelling model.

Research limitations/implications

The empirical evidence provides a theoretical link between the book publishing transmedia storytelling model and business performance, but there are still some shortcomings, and more factors, such as equity structure, government subsidies and research and development investment, should be included in future research. In addition, the scope of the research should be broadened on this basis to make the results of the data analysis more objective.

Practical implications

This paper introduces the transmedia storytelling model and deeply analyzes the relationship between the book publishing transmedia storytelling model and business performance, which is of great practical significance for optimizing the application and service quality of book publishing, prolonging the industrial chain, enhancing the interaction and participation of users and perfecting the business management system of the book publishing industry.

Originality/value

The application and research of the book publishing transmedia storytelling model are imperfect. Therefore, this paper not only helps to promote the innovation of book publishing organizational structure and improve the management system of business performance, but also may help to improve the innovation environment of book publishing enterprises and promote the diversification of industrial structure.

Details

Journal of Organizational Change Management, vol. 37 no. 8
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 17 September 2024

Eunjoo Jin, Yuhosua Ryoo, WooJin Kim and Y. Greg Song

Notwithstanding their potential benefits especially for individuals with low health literacy, users are still somewhat skeptical about the reliability of healthcare chatbots. The…

Abstract

Purpose

Notwithstanding their potential benefits especially for individuals with low health literacy, users are still somewhat skeptical about the reliability of healthcare chatbots. The present study aims to address this challenge by investigating strategies to enhance users’ cognitive and emotional trust in healthcare chatbots. Particularly, this study aims to understand the effects of chatbot design cues in increasing trust and future chatbot use intention for low health literacy users.

Design/methodology/approach

We conducted two experimental studies with a final sample of 327 (Study 1) and 241 (Study 2). Three different chatbots were developed (Chatbot design: Bot vs Male-doctor vs Female-doctor). Participants were asked to have a medical consultation with the chatbot. Participants self-reported their health literacy scores. The PROCESS model 7 was used to analyze the hypotheses.

Findings

The results showed that the female-doctor cues elicited greater cognitive and emotional trust, whereas the male-doctor cues only led to greater cognitive trust (vs bot-like cues). Importantly, this study found that users’ health literacy is a significant moderating factor in shaping cognitive and emotional trust. The results indicated that both the female and male-doctor cues’ positive effects on cognitive trust were significant for those with lower levels of health literacy. Furthermore, the positive effect of the female-doctor cues on emotional trust was also significant only for those whose health literacy level was low. The increased cognitive and emotional trust led to greater future intention to use the chatbot, confirming significant moderated mediation effects.

Originality/value

Despite the strong economic and educational benefits of healthcare chatbots for low health literacy users, studies examining how healthcare chatbot design cues affect low health literate users surprisingly remained scarce. The results of this study suggest that healthcare chatbots can be a promising technological intervention to narrow the health literacy gap when aligned with appropriate design cues.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 12 March 2024

Nanna Gillberg

The article aims to investigate how washing practices focused on appeasing sceptics of diversity work in for-profit organizations play out in corporate online communication of…

1242

Abstract

Purpose

The article aims to investigate how washing practices focused on appeasing sceptics of diversity work in for-profit organizations play out in corporate online communication of diversity and inclusion efforts, and how these enable communication to a wide audience that includes social equity advocates.

Design/methodology/approach

Online corporate communication data of diversity and inclusion themes were compiled from the websites of eight Swedish-based multinational corporations. The data included content from the companies’ official websites and annual reports and sustainability reports as well as diversity and inclusion-themed blog posts. A thematic analysis was conducted on the website content.

Findings

The study showcases how tensions between conflicting external demands are navigated by keeping the communication open to several interpretations and thereby achieving multivocality. In the studied corporate texts on diversity and inclusion, this is achieved by alternating between elements catering to a business case audience and those that appeal to a social justice audience, with some procedures managing to appease both audiences at the same time.

Originality/value

The article complements previously described forms of washing by introducing an additional type of washing – business case washing – an articulation of the business case rhetoric that characterizes the diversity management discourse. While much has been written about washing to satisfy advocates of social change and equity, washing to appease shareholders and boardroom members, who are focused on profit and economic growth, has received less attention. The article suggests that online corporate communication on diversity and inclusion, by appeasing diverse audiences, can be seen as aspirational talk.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 9
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 15 August 2023

Debolina Dutta and Sushanta Kumar Mishra

The fear of the pandemic, confinement at home and the need to work created a unique situation. The pandemic catalyzed work-from-anywhere practice by adopting information and…

1232

Abstract

Purpose

The fear of the pandemic, confinement at home and the need to work created a unique situation. The pandemic catalyzed work-from-anywhere practice by adopting information and communication technologies (ICT) across all industries. While ICT saved organizations, it increased technostress among the workforce. A better understanding of the adverse effects of ICT usage might enable organizations to manage the mental well-being of the workforce. While technostress is gaining increasing interest, scholarly work investigating the dimensions of technostress and its impact on creating stress across various employee demographics and industry types is missing. Contrary to the prevalent assumptions, the authors theorized and tested the adverse moderation effect of the home-work interface on the linkage between technostress dimensions and stress. This paper aims to discuss the aforementioned objective.

Design/methodology/approach

The study captures dimensions of technostress and the resulting stress at work using a survey-based analysis of 881 working employees in India, representing multiple industries and functions.

Findings

The study indicates that techno-overload, techno-complexity and techno-invasion significantly impact employees during the pandemic. The authors further found that the home-work-interface is a powerful factor in understanding the complex linkage between dimensions of technostress and its outcomes.

Research limitations/implications

Based on the Conservation of Resources Theory and the Job-Demand-Resources model, this study highlights the adverse impact of this trend on employee well-being. However, the study suffers from a cross-sectional research design. The technostress research has focused primarily on static, at-premise environments and mostly on high ICT usage industries. Due to the pandemic, it has neglected the impact of various technostress dimensions across employee cohorts subjected to rapid technology-enabled working. Further, most studies focus on the voluntary choice of remote work. Employees struggle with the unexpected and involuntary shift to technology-enabled remote work. This study contributes to the literature by examining the consequences of technostress in the context of non-voluntary remote work. Contrary to prevailing assumptions, this study highlights the adverse effect of organizational home-work interface in influencing ICT-created stress.

Practical implications

The increasing use of ICT enables telecommuting across the workforce while increasing organizational productivity. Due to the pandemic, these trends will likely change the future of work permanently. To minimize employee stress, practitioners need to reconsider the dimensions of technostress. Further, the study cautions against the prevalent interventions used by practitioners. While practitioners facilitate a home-work interface, it could have adverse consequences. Practitioners may consider the adverse consequences of home-work interface while designing organizational policies.

Social implications

This study during the pandemic is crucial as research forecasts the likelihood of other cataclysmic events, such as future pandemics and political or climate change events, which may sustain technology-driven remote work practices and remain a feature of the future workplace. Hence understanding the implications of the dimensions of technostress would help organizations and policymakers to implement necessary interventions to minimize employee stress.

Originality/value

The present study examines the dimensions of technostress across multiple industries and job functions in an emerging market marked by a high economic growth rate and an Eastern cultural context. This study presents the dark side of excessive ICT adoption and indicates how organizations and HRM practices can help mitigate some of these effects.

Details

Information Technology & People, vol. 37 no. 6
Type: Research Article
ISSN: 0959-3845

Keywords

1 – 7 of 7