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Book part
Publication date: 24 June 2024

Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu

Abstract

Details

Cognitive Psychology and Tourism
Type: Book
ISBN: 978-1-80262-579-0

Article
Publication date: 2 August 2024

Yusuf Nuhu and Ashraful Alam

The purpose of this study is to empirically examine the impact of ownership structure variables on the level of sustainability reporting (SR) of listed BRICS energy firms as well…

Abstract

Purpose

The purpose of this study is to empirically examine the impact of ownership structure variables on the level of sustainability reporting (SR) of listed BRICS energy firms as well as the moderating role of the board sustainability committee on this relationship.

Design/methodology/approach

This study used a sample of 1,260 firm-year observations from BRICS for the period 2010–2019. This study uses the Bloomberg database, companies’ annual reports and companies’ websites for data collection and the ordinary least squares (OLS) and instrutemental variables (IV) two-stage least squares (2SLS) regressions for data analysis.

Findings

This study provides empirical evidence that foreign ownership, managerial ownership and blockholder ownership have a positive and statistically significant impact on the level of SR. However, the results indicate institutional ownership impacts SR negatively. The findings remain qualitatively the same after addressing endogeneity concerns using the IV 2SLS regression method.

Research limitations/implications

This paper has some limitations. This study focuses on listed companies in BRICS. Therefore, future studies should look at non-listed small and medium enterprises. Similarly, because this study focuses on emerging economies, future studies should consider comparative studies between developed and developing economies.

Practical implications

This study makes significant empirical, theoretical and regulatory contributions to policymakers, investors and management on the ownership type that positively influence the level of SR.

Originality/value

This study contributes to the corporate governance and sustainability literature and extends existing empirical literature on the role of ownership structure on the level of SR in the context of emerging economies. This study provides important theoretical and empirical evidence for regulators and policymakers.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 13 August 2024

Houtian Ge, Jing Yi, Stephan J. Goetz, Rebecca Cleary and Miguel I. Gómez

Using recent US regional data associated with food system operations, this study aims at building optimization and econometric models to incorporate varying influential factors on…

Abstract

Purpose

Using recent US regional data associated with food system operations, this study aims at building optimization and econometric models to incorporate varying influential factors on food hub location decisions and generate effective facility location solutions.

Design/methodology/approach

Mathematical optimization and econometric models have been commonly used to identify hub location decisions, and each is associated with specific strengths to handle uncertainty. This paper develops an optimization model and a hurdle model of the US fresh produce sector to compare the hub location solutions between these two modeling approaches.

Findings

Econometric modeling and mathematical optimization are complementary approaches. While there is a divergence between the results of the optimization model and the econometric model, the optimization solution is largely confirmed by the econometric solution. A combination of the results of the two models might lead to improved decision-making.

Practical implications

This study suggests a future direction in which model development can move forward, for example, to explore and expose how to make the existing modeling techniques easier to use and more accessible to decision-makers.

Social implications

The models and results provide information that is currently limited and is useful to help inform sustainable decisions of various stakeholders interested in the development of regional food systems, regional infrastructure investment and operational strategies for food hubs.

Originality/value

This study sheds light on how the application of complementary modeling approaches improves the effectiveness of facility location solutions. This study offers new perspectives on elaborating key features to encompass facility location issues by applying interdisciplinary approaches.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 16 August 2024

Coralie Helleputte and Anaïs Périlleux

Social enterprises (SEs) are increasingly expected to rely on formal methodologies to assess their social impact. These structured methodologies, which produce objective and…

Abstract

Purpose

Social enterprises (SEs) are increasingly expected to rely on formal methodologies to assess their social impact. These structured methodologies, which produce objective and evidence-based measures of impact, are sometimes opposed to bricolage approaches that “make do” with what is at hand. This paper aims to question this distinction by identifying the conflicting considerations that arise in the process of implementing a formal methodology, which might lead SEs to rely on bricolage mechanisms. The authors propose a model of “formally-driven” bricolage with core principles to navigate between those considerations.

Design/methodology/approach

Adopting an inductive approach, the authors draw on the in-depth case study of a work integration SE engaged in a formal social impact assessment (SIA) through collaborative research.

Findings

First, the authors identify five types of considerations (feasibility, efficiency, ethics, legitimacy and aim) that come into tension with the primary considerations of formality in formal methodologies, leading SEs to still rely on bricolage mechanisms. Second, the authors identify five principles (multidimensional, participative, cultural, mixed-method and adaptive) that permit navigation between those conflicting considerations. Based on the findings, the authors develop a model of “formally-driven” bricolage.

Originality/value

The contribution is methodological, theoretical and practical. The authors bridge the gap between theory and practice through long-term immersion in an SE. The authors contribute to the understanding of the use of bricolage in SIA by investigating why and how bricolage is still at play in formal assessments. The proposed model of “formally-driven” bricolage can help researchers and practitioners to better grasp the ins and outs of the SIA process.

Details

Social Enterprise Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-8614

Keywords

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