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Article
Publication date: 13 September 2023

Marco Contri, Silvia Fissi and Elena Gori

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

Abstract

Purpose

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

Design/methodology/approach

This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts while also examining the tenor of the related comments and the level of interaction between regions and citizens.

Findings

The Italian regions have mainly used their Facebook pages for public communication purposes rather than for public participation. Therefore, they have conceived social pages more as an instrument of self-legitimisation and thus monologic accounting and have rarely considered them as a tool for engaging citizens who, in turn, showed low interest in participating in online debates. Nature and environment, tourism promotion and sport were the most engaging content types. Findings also confirm that posting many messages does not automatically increase engagement.

Originality/value

This study is one of the first to investigate the potential of social media from a dialogic accounting perspective, especially in the public sector. Additionally, it focuses on regions which are understudied in the literature, although they are critical actors in implementing public policies. Last but not least, this study offers a framework that integrates the literature on the use of social media for citizen engagement and research on such platforms as dialogic accounting tools.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 March 2024

Jan Beyne and Lars Moratis

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on…

Abstract

Purpose

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

Design/methodology/approach

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

Findings

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

Originality/value

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 25 March 2024

Paolo Biancone, Valerio Brescia, Federico Chmet and Federico Lanzalonga

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such…

Abstract

Purpose

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Design/methodology/approach

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Findings

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Practical implications

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Originality/value

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 20 March 2024

Candice L. Marti, Huimin Liu, Gurpreet Kour, Anil Bilgihan and Yu Xu

In an era where complex technological advances increasingly govern service delivery, it is incumbent on service firms to pioneer innovative strategies to sustain customer…

Abstract

Purpose

In an era where complex technological advances increasingly govern service delivery, it is incumbent on service firms to pioneer innovative strategies to sustain customer engagement and cultivate loyalty. This conceptual paper examines the transformative potential of artificial intelligence (AI) in the realm of online customer communities, with a particular focus on its creation, management and enhancement facets. The authors explore how AI can revolutionize the dynamics of customer interaction, feedback mechanisms and overall engagement within the service industry.

Design/methodology/approach

This conceptual paper draws from marketing and management literature focusing on customer communities and AI in service and customer engagement contexts with a robust future research agenda.

Findings

A classification of online customer community engagement is provided along with a conceptual framework to guide our understanding of the integration of AI into online customer communities.

Originality/value

This exploration underscores the imperative for service firms to embrace AI-driven approaches to online customer community management, not only as a means to optimize their operations but as a vital strategy to stay competitive in the ever-evolving digital landscape. This paper examines the novel combination of AI with online customer communities and provides the framework in the form of an input-process-output (IPO) model for future research into this integration.

Details

Journal of Service Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-5818

Keywords

Article
Publication date: 20 March 2024

Amit Kumar, Saurav Snehvrat, Prerna Kumari, Priyanka Priyadarshani and Preyaan Ray

Corporate social responsibility (CSR) is viewed as a differentiating strategy that wins over stakeholders’ confidence. Due to the potential strategic and positive effects on…

Abstract

Purpose

Corporate social responsibility (CSR) is viewed as a differentiating strategy that wins over stakeholders’ confidence. Due to the potential strategic and positive effects on businesses, the study of CSR and its relationship to competitiveness has gained relevance. While studies have examined the impact of CSR activities on firm competitiveness, the findings so far remain contradictory. Further research on the underlying processes/mechanisms that explain how CSR contributes to competitiveness remains scarce. Accordingly, this study aims to look into the link between CSR and competitiveness with a focus on Asian business and management studies.

Design/methodology/approach

By using a bibliometric approach, this paper aims to provide a review of the state-of-the-art research on the linkage between CSR and competitiveness in Asian context. The sample for this research included all 538 studies from the period of 2001–2023 in the Scopus database. A bibliometric study included both co-occurrence and co-citation analysis.

Findings

The study’s findings made significant contributions by identifying seven distinct clusters of co-occurrences. Using co-citation, three journals-based co-citation clusters and another three authors-based co-citation clusters are identified. The findings show how processes/mechanisms such as – accountability, multi-stakeholder dialogue/engagement, resource generation, emphasizing sustainable development goals and emerging markets, redefining strategy, cultivating value/vision and CSR leadership – are increasing in importance.

Practical implications

Overall, the authors argue that CSR-led competitiveness is indeed one of the key drivers for improved sustainability performance of a firm.

Originality/value

Based on findings, a conceptual framework has been proposed highlighting different processes and mechanisms that influence the CSR-led competitiveness – outcomes relationship.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 28 July 2023

Sónia Monteiro, Verónica Ribeiro, Estela Vilhena, Kátia Lemos and Cristiana Molho

Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in…

Abstract

Purpose

Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on the websites of the Portuguese HEIs regarding the SDGs and their determinant factors.

Design/methodology/approach

This study is based on content analysis of the information disclosed on the websites of all Portuguese HEIs. Through bivariate and multivariate statistics analysis, the authors also aim to identify the explanatory factors for the SDGs reporting (such as geographical location – coast/inland, HEIs’ size, educational system – Universities and polytechnics, institutional status – public and private).

Findings

The results indicate that 63.6% of Portuguese HEIs disclose information on SDGs in their websites. Findings of bivariate analysis revealed that public and larger HEIs are those that disclose more information about SDG on their websites. However, the logit regression result found that size is the only determinant factor of SDGs reporting.

Originality/value

To the best of the authors’ knowledge, this paper is the first Portuguese approach to SDGs reporting in the Portuguese higher education sector. The results will be of interest to policymakers and regulators who decide to implement and standardize SDGs reporting at higher education, as well as of HEIs’ managers who wish to follow these new trends in their reporting cycle.

Details

Social Responsibility Journal, vol. 20 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 27 October 2023

Marcos Roque da Rosa, Clodis Boscarioli and Kátya Regina de Freitas Zara

This study aims to identify how literature has addressed sustainability reporting in universities over time and determine traceable patterns and trends.

Abstract

Purpose

This study aims to identify how literature has addressed sustainability reporting in universities over time and determine traceable patterns and trends.

Design/methodology/approach

A comprehensive systematic review protocol of the Emerald Insight, Web of Science, Science Direct, Scopus, Springer Link and Wiley Online Library databases was performed for the studies published during the past decade. The following steps were involved in this study: search and collection of literature, study selection, quality assessment, data extraction and data analysis. A total of 40 articles met the inclusion criteria and the quality assessment.

Findings

The results demonstrated that the most used tools to assist sustainability reporting in universities are the global reporting initiative framework and the graphical assessment of sustainability in universities. However, the adoption of the integrated reporting framework is encouraged. The level of reporting is not yet high, and social and educational indicators are being disclosed in the following areas: community, services and transfer; curriculum and teaching; operation; and research.

Originality/value

This study provides a recent overview of sustainability reporting worldwide. By discussing the findings, the authors presented the practical implications of starting a sustainability report at the university and the associated difficulties and benefits.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 22 March 2024

Rachana Jaiswal, Shashank Gupta and Aviral Kumar Tiwari

Grounded in the stakeholder theory and signaling theory, this study aims to broaden the research agenda on environmental, social and governance (ESG) investing by uncovering…

Abstract

Purpose

Grounded in the stakeholder theory and signaling theory, this study aims to broaden the research agenda on environmental, social and governance (ESG) investing by uncovering public sentiments and key themes using Twitter data spanning from 2009 to 2022.

Design/methodology/approach

Using various machine learning models for text tonality analysis and topic modeling, this research scrutinizes 1,842,985 Twitter texts to extract prevalent ESG investing trends and gauge their sentiment.

Findings

Gibbs Sampling Dirichlet Multinomial Mixture emerges as the optimal topic modeling method, unveiling significant topics such as “Physical risk of climate change,” “Employee Health, Safety and well-being” and “Water management and Scarcity.” RoBERTa, an attention-based model, outperforms other machine learning models in sentiment analysis, revealing a predominantly positive shift in public sentiment toward ESG investing over the past five years.

Research limitations/implications

This study establishes a framework for sentiment analysis and topic modeling on alternative data, offering a foundation for future research. Prospective studies can enhance insights by incorporating data from additional social media platforms like LinkedIn and Facebook.

Practical implications

Leveraging unstructured data on ESG from platforms like Twitter provides a novel avenue to capture company-related information, supplementing traditional self-reported sustainability disclosures. This approach opens new possibilities for understanding a company’s ESG standing.

Social implications

By shedding light on public perceptions of ESG investing, this research uncovers influential factors that often elude traditional corporate reporting. The findings empower both investors and the general public, aiding managers in refining ESG and management strategies.

Originality/value

This study marks a groundbreaking contribution to scholarly exploration, to the best of the authors’ knowledge, by being the first to analyze unstructured Twitter data in the context of ESG investing, offering unique insights and advancing the understanding of this emerging field.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 5 December 2022

Khaled Saleh Al-Omoush

This study explores the role of institutional pressures and top management support in digital corporate social responsibility (CSR) adoption. It also investigates the impact of…

Abstract

Purpose

This study explores the role of institutional pressures and top management support in digital corporate social responsibility (CSR) adoption. It also investigates the impact of digital CSR on social trust and corporate sustainability.

Design/methodology/approach

Data were collected from 279 managers of Jordanian companies. Smart PLS was utilized to analyze the research model and test hypotheses.

Findings

The results reveal that coercive pressures, normative pressures, memetic pressures and top management support significantly impact digital CSR adoption. The results also show that digital CSR significantly impacts social trust and corporate sustainability.

Originality/value

This study provides worthwhile insights into the literature on drivers of digital CSR, social trust and corporate sustainability in unprecedented crises. This study enriches the literature on the relationship between institutional theory and innovative IT solutions adoption theories. The review of prior research confirms an absence of empirical examinations of the causal relations among institutional forces, digital CSR, social trust and corporate sustainability.

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

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