Search results

1 – 6 of 6
Article
Publication date: 5 June 2019

Lea Iaia, Demetris Vrontis, Amedeo Maizza, Monica Fait, Paola Scorrano and Federica Cavallo

The purpose of this paper is to identify the distinctive elements of CSR communications that characterize the communications models of family businesses in the Italian wine…

1227

Abstract

Purpose

The purpose of this paper is to identify the distinctive elements of CSR communications that characterize the communications models of family businesses in the Italian wine industry, and to compare them with nonfamily businesses.

Design/methodology/approach

Using a case study approach, a sample of large and medium companies practicing corporate social responsibility was identified. The content of their websites was examined using content analysis and text mining (correspondence analysis techniques and word association analysis using the T-Lab software).

Findings

The analysis indicates that the ownership structure nature makes a difference in the online CSR communications process. The cultural identity in both family and nonfamily businesses is founded on intangible factors such as tradition; however, being a family business is a fundamental driver in the online CSR communications process, no longer forming a bond among players in the wine industry, but rather linking with other wine family businesses.

Research limitations/implications

One limitation of this work is the small size of the investigated sample. An added value it contributes is its focus on the Italian wine industry. The paper provides the essential elements that family and nonfamily wine businesses should consider in customizing their CSR communications with the brand’s specific details.

Originality/value

The authors highlighted the similarities and differences of family and nonfamily wine businesses in terms of their online CSR communications. The authors also observed how the family wine business identity, in its multidimensional construct, has common factors with what we call “familiness.” This research could establish a starting point for further work within this important sector.

Details

British Food Journal, vol. 121 no. 7
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 30 July 2021

Laura Girella, Stefano Zambon and Paola Rossi

The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature. However…

1526

Abstract

Purpose

The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature. However, very few have so far been said on the logic that underpins the selection by corporate boards of a particular model (sustainability and/or integrated). This study aims to examine if and to what extent board characteristics may influence the choice of companies to voluntarily publish a sustainability report, an integrated report or both of them, and if moderating variables, relating to incentives towards corporate transparency, may have an influence. Both of these types of reporting tools are in fact aimed at improving company disclosure towards sustainable development.

Design/methodology/approach

Through a multi-nomial regression analysis, this study tests the assumptions in a sample of companies listed on the Eurostoxx600 that adopt integrated or sustainability reporting or both of them for the period 2015–2018 for a total of 2,103 firm-years observations.

Findings

The results reveal that sustainability reporting is associated with board independence only, whilst the adoption of integrated reporting is influenced by board size and board independence. The same two variables influence also those companies that jointly adopt both sustainability and an integrated report. This confirms that integrated reporting requires more competencies and monitoring to be adopted. Furthermore, the results provide evidence that information asymmetry and financial constraints influence the decision of companies to publish the integrated report, sustainability report or both, whilst growth opportunities do not. Hence, moderating variables can have a role in explaining this association, and especially those that are related to the firm’s incentives related to the provision of financial capital by investors.

Research limitations/implications

This study contributes to the literature in three ways. First, it proposes an incremental analysis of the relationship between board characteristics and voluntary disclosure of integrated reporting, considering the effects of moderating variables on this association. Second, the above relationship is examined in a comparative way vis-à-vis the adoption of sustainability reporting. Third, it demonstrates that the analysis of these reporting tools can benefit from an understanding that relies on both agency and stakeholder theories, that have to be conceived somehow complementary. In terms of limitations, this study is exclusively focussed on larger European listed firms, and therefore, the findings may not be valid for small and medium firms and for companies operating outside Europe.

Practical implications

This study provides useful insights for managers and policymakers to better understand which are the characteristics of the board composition that can best encourage a company to pursue a reporting strategy based on sustainable development. This results to be particularly relevant and timely in the European context if the authors take into consideration the developments of the European Parliament and Commission towards the launch of a new legislative proposal on sustainable corporate governance in 2021.

Originality/value

The study contributes to the existing literature in two ways. First, it offers a unique perspective on the direct and indirect effects of board characteristics on the adoption of integrated and/or sustainability reports by examining it in a comparative perspective. Second, it further demonstrates that the analysis of NFR and especially integrated reporting might benefit from the adoption of multiple conceptual lenses, in this case, agency and stakeholder theories.

Details

Meditari Accountancy Research, vol. 30 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 8 July 2021

Davide Giacomini, Mattia Martini, Alessandro Sancino, Paola Zola and Dario Cavenago

This paper aims to analyse stakeholder sentiment about the corporate social responsibility (CSR) actions implemented by Italian companies between February 20, 2020 and April 20…

1041

Abstract

Purpose

This paper aims to analyse stakeholder sentiment about the corporate social responsibility (CSR) actions implemented by Italian companies between February 20, 2020 and April 20, 2020, which was the first peak in the outbreak of the COVID-19 health emergency in Italy.

Design/methodology/approach

Using sentiment analysis, the impact of COVID-19 on CSR actions is analysed through reactions to the news published on Twitter by a sample of Italian news agencies.

Findings

The analysis indicates that the actions most appreciated are those that are more radical, e.g. where the company has converted part of its production to make goods that are useful in dealing with the COVID-19 emergency. The study identifies a new category of actions definable as “crisis-shaped CSR.”

Practical implications

This is one of the first studies concerning the effects of the pandemic on both CSR actions and organizational legitimacy.

Originality/value

This work explains which strategic approach to CSR is the most effective in supporting corporate reputation in times of crisis, this study identified which of the CSR initiatives adopted by companies in Italy were more effective in stimulating positive interactions and sentiment among the general public.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 6
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 4 February 2019

Moema Pereira Nunes and Ana Paola Russo

This paper aims to analyze the business model innovation in medium and large Brazilian manufacturing companies located in Rio do Sul State.

16746

Abstract

Purpose

This paper aims to analyze the business model innovation in medium and large Brazilian manufacturing companies located in Rio do Sul State.

Design/methodology/approach

A holistic multiple case study in five companies was developed. Data were collected through interviews and analyzed according to the content analysis technique.

Findings

The main motivation to business model innovation was the innovation in products and services, while the difficulties were the factors relating to the cost. The most common practice among cases was innovation in value proposition and the most widely used method was learning-by-searching. While part of the theory was demonstrated in the case studies, new motivations and practices were identified. The investigation of the learning process on business models’ innovation is pioneered in this study. Further studies on this subject are required.

Originality/value

New business models are likely to provide new opportunities to better address customer needs, generating differentiating itself from its competitors. It is a subject little investigated in the international context, and there are no studies to investigate the experience of Brazilian companies.

Details

Innovation & Management Review, vol. 16 no. 1
Type: Research Article
ISSN: 2515-8961

Keywords

Article
Publication date: 18 June 2021

Teresa Burdett and Joanne Inman

Due to the need for the development of person-centred integrated models of care with a population health approach, this paper explored contemporary literature in this arena.

1083

Abstract

Purpose

Due to the need for the development of person-centred integrated models of care with a population health approach, this paper explored contemporary literature in this arena.

Design/methodology/approach

A systematic literature review was conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses. Papers included in this review focused upon person-centred integrated care and a health promotion/public health approach (January 2018–October 2020). Papers were excluded due to not being written in English, not fitting the age criteria and not being peer reviewed.

Findings

Eight studies met the inclusion criteria and three overarching themes were identified with regards to person-centred integrated care as a health promotion/public health approach: Core components; Development, implementation, and evaluation of models of care and relationship to population health and wellbeing outcomes.

Research limitations/implications

The need for person-centred integrated care as a health promotion/public health approach, to enhance population health and well-being outcomes requires further research to continue to develop, implement and evaluate models of care.

Originality/value

The international scope of this contemporary review brought together the three concepts of person-centred integrated care and public health, exploring the translation of policy into practice (WHO, 2016). The juxtaposition of public health approaches in the background/consequential or foreground/active agent demonstrates how promotion, prevention and population health can be re-valued in integrated people-centred health services (WHO, 2016).

Details

Journal of Integrated Care, vol. 29 no. 3
Type: Research Article
ISSN: 1476-9018

Keywords

Article
Publication date: 14 June 2020

Nikolaos Apostolopoulos, Vanessa Ratten, Stavros Stavroyiannis, Ilias Makris, Sotiris Apostolopoulos and Panagiotis Liargovas

The COVID-19 crisis has brought to the forefront the importance of rural health enterprises (RHEs), the peculiarity, in these terms, of rural areas, and the impact of rurality on…

Abstract

Purpose

The COVID-19 crisis has brought to the forefront the importance of rural health enterprises (RHEs), the peculiarity, in these terms, of rural areas, and the impact of rurality on health entrepreneurial activities. This paper aims to undertake a literature review regarding RHEs in the EU, identify research gaps and set future research directions.

Design/methodology/approach

A systematic literature review was conducted and the key aspects coded across four thematic areas – after examining 68 papers.

Findings

The findings reveal that more intense research should be conducted across four area which emerged; rural health providers vs urban health providers; RHEs and rural development; RHEs and quality of life; and social RHEs.

Research limitations/implications

Future research avenues were identified and suggestions for further research on RHEs were provided.

Practical implications

The paper provides insights into how rural areas can attract health enterprises and how health enterprises can operate in rural areas.

Originality/value

This research expands on the limited existing knowledge of RHEs and sets the foundations for further research.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 14 no. 4
Type: Research Article
ISSN: 1750-6204

Keywords

Access

Year

Content type

Article (6)
1 – 6 of 6