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1 – 10 of 80Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal…
Abstract
Purpose
Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal dynamics of the safeguarding function has been under researched. Public sector organisations have also been ignored. This research aims to explore how the safeguarding function is created, maintained and disrupted using the overseas offices (OOs) of a bilateral development agency (BDA) as a case.
Design/methodology/approach
A multi-case study, underpinned by neo-institutionalism, was conducted. Data obtained from in-depth remote interviews with 39 informants from the BDA OOs were analysed using the “asking small and large questions” technique, four analytical techniques, cross-case synthesis and theoretical propositions.
Findings
A three-phase process was identified. The first phase is the appearance of discrepancies due to institutional duality. The second is the emergence of ceremonial implementation as a solution. In the third phase, “the creation, maintenance and disruption of a safeguarding function” begins. When ceremonial implementation successfully protects the OOs, the safeguarding function is created. The OOs are likely to repeat ceremonial implementation, thus sustaining the function. Meanwhile, when conditions such as management staff change, ceremonial implementation may not take place, and the safeguarding function disappears.
Research limitations/implications
The BDA OOs may not face strong host country regulative pressures because they are donors to aid-recipient countries. Hence, the findings may not directly apply to other public sector organisations.
Practical implications
Development cooperation practitioners should understand that ceremonial implementation is not exclusively harmful.
Originality/value
To the best of the author’s knowledge, this is the first institutional duality research that explores the temporal dynamics of safeguarding functions targeting public sector organisations.
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The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the…
Abstract
Purpose
The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.
Design/methodology/approach
Using a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.
Findings
Informal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.
Research limitations/implications
The criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.
Practical implications
This paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.
Originality/value
Compared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.
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Dongping Cao, Xuejiao Teng, Yanyu Chen, Dan Tan and Guangbin Wang
This study aims to explore how project-based firms, which generally organize most of their work around temporary projects in discontinuous and fragmented types of business…
Abstract
Purpose
This study aims to explore how project-based firms, which generally organize most of their work around temporary projects in discontinuous and fragmented types of business contexts, proactively formulate and implement digital transformation strategies under institutional pressures in a predigital era.
Design/methodology/approach
An exploratory case study was conducted in a large-scale construction company in China using multiple data collection methods, including semistructured interviews, documentation collection and observation.
Findings
An integrated framework is developed to conceptualize three key dimensions of digital transformation strategies of project-based firms: strategic adaptation for organization-environment fit through balancing the internal efficiency needs with the external legitimacy pressures; proactive business transformation through comprehensively managing the roles of digital technologies in optimizing defined business processes and fostering new business models; and delicate organizational transformation to integrate temporary project-level operation processes with ongoing firm-level business processes.
Originality/value
This study represents an exploratory effort to empirically investigate how project-based firms strategically organize complex digital transformation imperatives in their discontinuous and fragmented business contexts. The findings contribute to deepened understandings of how complex organizational and environmental contexts can be comprehensively managed for systemic business and organizational transformations to leverage the value of emerging digital technologies for project-based organizations.
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Charles H. Cho, Joanna Krasodomska, Paulette Ratliff-Miller and Justyna Godawska
This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of…
Abstract
Purpose
This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries.
Design/methodology/approach
Based on content analysis and using a disclosure index, the authors examined the CSR information posted on, or linked to, the corporate websites of a sample of 60 US-based MNCs and their subsidiaries operating in Poland.
Findings
The findings indicate that US companies, despite operating in a less regulated environment, had more extensive disclosure than their Polish subsidiaries and covered more CSR-related topics. CSR disclosures within the US subsample were analogous in volume and detail. By contrast, only about half of Polish companies provided CSR disclosures, which were more diverse in volume and in the types of activities disclosed. The authors did not find a significant positive correlation between the CSR disclosures of the two subsamples.
Originality/value
The study contributes to the literature on internationalization processes and sustainability practices. It provides insights into the CSR reporting of companies located in Central and Eastern European countries. The findings also have implications for policymakers in incentivizing the enhancement of the reporting disclosure practices of companies.
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Nadia Di Paola and Tiziana Russo Spena
This study aims to investigate the hybrid nature and scope of environmental innovation (EI) by assuming a paradox perspective and developing it empirically. Specifically, the…
Abstract
Purpose
This study aims to investigate the hybrid nature and scope of environmental innovation (EI) by assuming a paradox perspective and developing it empirically. Specifically, the authors raise the questions of how the opposite elements of EI characteristics can be arranged and combined to generate benefits for companies and markets.
Design/methodology/approach
A fuzzy-set qualitative comparative analysis (fsQCA) is conducted to analyse European companies operating in telecommunications and in information and communication technology (ICT). This method helps us interpret the complexity occurring in the real world, in which the contribution of a specific attribute to the outcome might change according to other interacting and concurring aspects.
Findings
By recognising the conflicting aspects inherent to the complexity of EI, this study addresses how these tensions can be embraced. Specifically, the paradox logic is proposed to open EI strategy to a “both-and” perspective, with the purpose of making EI goals concretely feasible and integrated into a holistic view.
Practical implications
Paradoxical resolution denotes purposeful iterations between alternatives to ensure simultaneous attention to them over time. A paradox logic can support managers in making the EI strategy more workable and reconciling the extremes as well as possible.
Originality/value
This study unpacks the multiple enactments of EI by exploring the factors enabling integrated EI benefits. By adopting a paradox approach, the EI strategy may be interpreted in a “both-and” perspective, allowing firms to concretely achieve integrated EI benefits.
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Susanne Arivdsson and Svetlana Sabelfeld
This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in…
Abstract
Purpose
This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.
Design/methodology/approach
This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.
Findings
The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.
Research limitations/implications
The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.
Practical implications
The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.
Originality/value
The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.
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M. Karim Sorour, Philip J. Shrives, Ahmed Ayman El-Sakhawy and Teerooven Soobaroyen
This paper seeks to investigate to what extent (and why) CSR reporting in developing countries reflect instrumental and/or “political CSR” motivations and the types of…
Abstract
Purpose
This paper seeks to investigate to what extent (and why) CSR reporting in developing countries reflect instrumental and/or “political CSR” motivations and the types of organisational legitimacy sought in these circumstances.
Design/methodology/approach
We adopt a theoretical framework based on neo-institutional theory, “political CSR” framework and types of organisational legitimacy. This interpretive research is set in the Egyptian context post-2011 revolution. We first carry out a content analysis of web disclosures for 40 banks in 2013 and 2016 to ascertain the nature of CSR activities and any changes over time. Second, we draw on 21 interviews to tease out the implications of the change in societal expectations due to the revolution and to deepen our understanding of the organisational motivations underlying CSR reporting.
Findings
Following the 2011 revolution, the banks’ CSR reporting practices have gradually shifted from a largely instrumental “business-case” perspective towards a more substantive recognition of a wider set of societal challenges consistent with a political CSR perspective. Overall, the maintaining/gaining of legitimacy is gradually bound to the communication of accounts about the multi-faceted socially valued consequences or structures performed by banks. Our interview data shows that participants reflected on the legitimation challenges brought by the revolution and the limits of transactional strategies involving traditional constituents, with a preference for pursuing consequential and structural forms of moral legitimacy.
Research limitations/implications
This study demonstrates a constructive shift by businesses towards engaging with the new social rules in response to sociopolitical changes and the need to achieve moral legitimacy. Hence, policymakers and stakeholders could consider engaging with different economic sectors to foster more transparent, accountable, and impactful CSR practices.
Originality/value
We highlight the implications of Scherer and Palazzo’s political CSR approach for accountability and CSR reporting. CSR reporting in some developing countries has typically been seen as peripheral or a symbolic exercise primarily concerned with placating stakeholders and/or promoting shareholders’ interests. We suggest that researchers need to be instead attuned to the possibility of a blend of instrumental and normative motivations.
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Mariarosalba Angrisani, Lorella Cannavacciuolo and Pierluigi Rippa
This research aims to shed new lights on the most shared constructs developed on Innovation Ecosystems, Entrepreneurial Ecosystems and Technology Transfer Ecosystem proposing an…
Abstract
Purpose
This research aims to shed new lights on the most shared constructs developed on Innovation Ecosystems, Entrepreneurial Ecosystems and Technology Transfer Ecosystem proposing an additional stand-alone ecosystem.
Design/methodology/approach
This research is built upon a qual-quantitative analysis of an empirical case. The latter analysis is performed through a single case study methodology on the San Giovanni Hub of the Federico II University of Naples.
Findings
Evidences show how a technological hub orchestrates three main ecosystems for the knowledge exploitation: the technology transfer ecosystem, devoted to gather knowledge form universities' labs towards industries; the innovation ecosystem, able to manage the exploration and exploitation of new knowledge and techniques; the entrepreneurial ecosystem, that supports startup/spinoff creation process.
Research limitations/implications
Limitations mainly concern the fact that it is centred on just one case study.
Practical implications
Practical implications imply new opportunities of collaboration involving different stakeholders as university administrators, researchers, businesses and policymakers, creating a supportive environment for innovation.
Originality/value
The research offers a new vision about the role of Universities as creators and enablers of ecosystems pursuing diverse value propositions. The Academic Innovation Ecosystem is a new conceptualization of this role played by a university, and it can convey innovation and entrepreneurial attitude within its ecosystem leveraging on the transfer of university knowledge and technology.
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Katia Furlotti and Tatiana Mazza
This study aims to analyze the relationship between companies’ business ethics (BE) and corporate social responsibility (CSR), with particular reference to policies toward…
Abstract
Purpose
This study aims to analyze the relationship between companies’ business ethics (BE) and corporate social responsibility (CSR), with particular reference to policies toward employees, with the aim of understanding if and how the two concepts are linked and to foster a better management of the company-employee relationship through BE and CSR policies.
Design/methodology/approach
Through a content analysis, the authors study three issues related to employees disclosed in Code of Ethics (CE) and CSR report of a sample of Italian companies. Next, using a multivariate regression model, the authors examine the relation between the BE and CSR initiatives, related to employees.
Findings
The findings show that CE and CSR initiatives are negatively related. They are distinct concepts, but since the authors find that they are connected, they must also be considered in terms of their mutual dependence. To standardize practices toward employees in a code may induce the need to establish additional corporate social responsibility initiatives that elicit legitimate stakeholder satisfaction.
Research limitations/implications
The analysis focuses on employees, whereas several other CSR aspects that can be explored. Furthermore, additional investigation (through questionnaires or interviews) could deepen this analysis. Furthermore, it might be interesting to consider different countries or more variables, such as cultural differences or different regulations.
Practical implications
The results of this research reveal that BE and CSR initiatives require precise and personalized observations to be properly understood; however, as they are linked, they must also be studied in their mutual interdependencies; this can be very useful to define governance bodies and organizational procedures devoted to BE and CSR issues.
Social implications
This research provides a tool for evaluating and monitoring CSR and BE principles and can be adapted to many business contexts and refer to different stakeholders.
Originality/value
The existing literature on BE and CSR presents opportunities for further study, as these concepts are often studied without insights into their mutual impacts.
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Tjaša Alegro, Maja Turnšek, Tomi Špindler and Vita Petek
Amazon Explore is a new online experience product from Amazon, which offers live stream sightseeing of destinations around the world. This paper aims to provide a first insight…
Abstract
Purpose
Amazon Explore is a new online experience product from Amazon, which offers live stream sightseeing of destinations around the world. This paper aims to provide a first insight into how exactly Amazon Explore enters the virtual experience (VE) industry, and discuss the possible implications of its business model for the future of virtual and offline travel experiences.
Design/methodology/approach
Qualitative and quantitative methods of content analysis methods were employed in this study. The sample of this research consisted of 175 Amazon Explore products. Firstly, the authors analysed the content of each product, and then quantitative method were used to present the data. With this analysis, the authors presented how Amazon Explore is testing the foundations for new business models, and discuss the possible implications for the future of tourism. One year later, those same Amazon Explore products were reviewed again to check development progress. The following were the main questions regarding VE: How interactive are Amazon Explore products? How does Amazon Explore aim to ensure the monetisation of these products in an economically sustainable way in order to go beyond the “freemium” business model, often associated with VE as just another destination marketing tool?
Findings
This article presents the discussions of VE and virtual reality (VR). The authors determined the level of interactivity of the diverse VE offered themes with a model of four levels of interactivity. The results show that the analysed products achieve mostly only low levels of interaction. Regarding monetisation, Amazon Explore shows three possible future directions in the development of VE: as a marketing tool, as an extension of the offline experience and as potentially someday replacing real travel as part of the future monetisation scenario.
Originality/value
The article offers the first insights into Amazon's extension into the realm of VE in two time periods in 2020 and 2021, and, based on these preliminary results, discusses four possible scenarios for the future development of VE monetisation.
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