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1 – 10 of 599Katarzyna Czernek-Marszałek, Patrycja Klimas, Patrycja Juszczyk and Dagmara Wójcik
Social relationships play an important role in organizational entrepreneurship. They are crucial to entrepreneurs’ decisions because, despite the bleeding-edge technological…
Abstract
Social relationships play an important role in organizational entrepreneurship. They are crucial to entrepreneurs’ decisions because, despite the bleeding-edge technological advancements observed nowadays, entrepreneurs as human beings will always strive to be social. During the COVID-19 pandemic many companies moved activities into the virtual world and as a result offline Social relationships became rarer, but as it turns out, even more valuable, likewise, the inter-organizational cooperation enabling many companies to survive.
This chapter aims to develop knowledge about entrepreneurs’ SR and their links with inter-organizational cooperation. The results of an integrative systematic literature review show that the concept of Social relationships, although often investigated, lacks a clear definition, conceptualization, and operationalization. This chapter revealed a great diversity of definitions for Social relationships, including different scopes of meaning and levels of analysis. The authors identify 10 building blocks and nine sources of entrepreneurs’ Social relationships. The authors offer an original typology of Social relationships using 12 criteria. Interestingly, with regard to building blocks, besides those frequently considered such as trust, reciprocity and commitment, the authors also point to others more rarely and narrowly discussed, such as gratitude, satisfaction and affection. Similarly, the authors discuss the varied scope of sources, including workplace, family/friendship, past relationships, and ethnic or religious bonds. The findings of this study point to a variety of links between Social relationships and inter-organizational cooperation, including their positive and negative influences on one another. These links appear to be extremely dynamic, bi-directional and highly complex.
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Albert Anton Traxler, Daniela Schrack, Dorothea Greiling, Julia Feldbauer and Michaela Lautner
Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However…
Abstract
Purpose
Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.
Design/methodology/approach
For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.
Findings
Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.
Research limitations/implications
Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.
Practical implications
The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.
Originality/value
The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.
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Sara Pimenta, Ana Patrícia Duarte and Eduardo Simões
In recent years, efforts to reinforce the links between corporate social responsibility and human resource management have highlighted employees’ role as crucial organizational…
Abstract
Purpose
In recent years, efforts to reinforce the links between corporate social responsibility and human resource management have highlighted employees’ role as crucial organizational stakeholders. This study aims to investigate whether workers’ perception of socially responsible human resource management (SR-HRM) based on employee-focused practices is related to work engagement (WE). This research also explored whether perceived organizational support (POS) and affective commitment (AC) can contribute to explaining this relationship. Social exchange theory and job demands-resources model were used to theoretically frame the research.
Design/methodology/approach
Data were collected from a sample of 222 employees working in diverse organizations, using individual online surveys. Several analyses were conducted to assure data robustness to common method bias.
Findings
The results confirm that SR-HRM fosters WE and that this effect is subject to sequential mediation by POS and AC. Accordingly, SR-HRM practices contribute to higher level of POS, which then foster stronger affective bonds with employers and, in turn, higher levels of vigor, absorption and dedication among workers.
Originality/value
The findings contribute to the expansion of the SR-HRM literature by providing a deeper understanding of how this management strategy affects employees’ job-related attitudes, particularly WE a much-overlooked variable in this realm.
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Blerita Korca, Ericka Costa and Lies Bouten
As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide…
Abstract
Purpose
As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint of this concept in this context.
Design/methodology/approach
To inform the authors’ viewpoint and disentangle the concept of comparability into different facets, the authors review policymakers’ and standard setters’ (including the Global reporting initiative) comparability principles, as well as relevant studies in the field. To provide insights into the different ways in which the comparability facets can be approached, the authors use multi-perspective reflexive practices and focus on the multiple purposes that reporting can serve. To empirically animate the authors’ reflection on the facets, the authors analyse the sustainability disclosures of two Italian banks over three years.
Findings
This study reveals that three facets form valuable starting points for extending the understanding of the meanings the comparability concept can carry in the SR arena. These facets are materiality and comparability, benchmarking/monitoring and comparability and operationalisation and comparability.
Practical implications
This study is intended to elicit policymakers’ and standard setters’ thoughts on the role of comparability and its complexities in SR.
Social implications
By taking a critical and reflexive approach, the authors encourage policymakers and standard setters to reconsider the comparability principle, so it effectively embeds the accountability purpose of SR.
Originality/value
In this paper, the authors propose three facets for disentangling the concept of comparability.
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Patrice De Micco, Loredana Rinaldi, Gianluca Vitale, Sebastiano Cupertino and Maria Pia Maraghini
The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms…
Abstract
Purpose
The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms they may adopt to cope with them.
Design/methodology/approach
The investigation is conducted adopting the theoretical framework proposed by Baret and Helfrich (2018) and using a longitudinal case study.
Findings
The authors found that the challenges that gradually arose induced the evolution of SR. Dissemination, employees’ involvement, managerial commitment and routinization/institutionalization of reporting practices appeared to be useful mechanisms to face the related challenges. Conversely, the authors found that stakeholders’ engagement scarcely affected SR. Furthermore, the legislation impacted the extent and quality of disclosed contents and fostered the standardization of the reporting process.
Practical implications
In analysing how Estra faced SR challenges, this paper emphasizes the mechanisms that can be used to properly manage them, in a gradual and holistic way. Hence, this study offers a useful example for companies approaching SR for the first time.
Originality/value
The authors adopt a holistic theoretical perspective providing evidence on how SR development within a company depends on the continuous and integrated management of its multiple challenges, also suggesting that its interdependencies with the definition and execution of sustainability should be exploited.
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Carlos Larrinaga and Jan Bebbington
The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization…
Abstract
Purpose
The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors, activities and ways of thinking that made SR more likely to be institutionalized once the GRI entrepreneurship came to the fore.
Design/methodology/approach
The paper revisits a time period (the 1990s) that has yet to be formally written about in any depth and traces the early development of what became SR. This material is examined using a constructivist understanding of regulation.
Findings
The authors contend that a convergence of actors and structural conditions were pivotal to the development of SR. Specifically, this paper demonstrates that a combination of actors (such as epistemic communities, carriers, regulators and reporters) as well as the presence of certain conditions (such as the societal context, analogies with financial reporting, environmental reporting and reporting design issues) contributed to the development of SR which was consolidated (as well as extended) in 1999 with the advent of the GRI.
Research limitations/implications
This paper theorizes (through a historical analysis) how SR is sustained by a network of institutional actors and conditions which can assist reflection on future SR development.
Originality/value
This paper brings together empirical material from a time that (sadly) is passing from living memory. The paper also extends the use of a conceptual frame that is starting to influence scholarship in accounting that seeks to understand how norms develop.
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Lorenzo Simoni, Laura Bini and Marco Bellucci
The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory…
Abstract
Purpose
The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses regarding the main factors that can influence a company’s decision to assure its SRs.
Design/methodology/approach
Using a sample of 417 listed organizations based in different European countries over five years, the effects of stakeholder commitment, country orientation toward sustainability, firm environmental performance and business ethics controversies on the decision to assure SRs are assessed.
Findings
The results show that a company’s decision to assure its SRs is motivated by the need to maintain good relations with its stakeholders (which is in line with stakeholder theory and legitimacy theory), as well as by the willingness to signal their sustainability performance (which is in line with signaling theory) and to gain legitimacy. On the contrary, business ethics controversies do not seem to be relevant to a company’s assurance practices.
Originality/value
This paper provides new insights into the influence that social, environmental and institutional factors have on assurance strategies. New factors that previous research does not investigate – environmental performance, business ethics controversies and corporate governance – are tested. Factors that are already investigated in the literature are considered from an original perspective of introducing alternative measures (e.g. for the scope of national sustainability policies).
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Johannes Slacik and Dorothea Greiling
Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric…
Abstract
Purpose
Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR.
Design/methodology/approach
A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC.
Findings
The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously.
Research limitations/implications
Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance.
Originality/value
This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.
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The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent…
Abstract
Purpose
The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent literature and Habermas’s thinking, the study advances the research field by considering the process of internal colonisation from steering institutions and makes suggestions regarding the future role of GRI in the higher education (HE) context.
Design/methodology/approach
This study presents a systematic literature review and content analysis for enhancing the critical reading of GRI applications in HE studies. The results are analysed in light of Habermas’s thinking, considering the GRI as a steering institution and its guidelines as steering mechanisms.
Findings
This study updates the literature review on sustainability reporting (SR) at universities and underlines the general trend in the employment of the GRI in this context. The results highlight the need to adapt the GRI to enhance its applicability in the HE context by considering additional dimensions such as research, teaching and operations. In doing so, the framework loses effectiveness and weakens the role of the GRI as a steering institution.
Practical implications
The results suggest that the GRI guidelines should be reframed to enhance comparability among reports and increase its wider employment at universities.
Social implications
Universities need to be guided in their accountability process towards SR by dedicated frameworks. This study suggests the potentially pivotal role that the GRI could play in providing dedicated tools for HE to steer and enhance the development of SRs at universities.
Originality/value
This study presents an updated review of studies on SR at universities and suggests possible paths for the future of the GRI framework applicability to universities’ SR.
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Eugénia de Matos Pedro, João Leitão and Helena Alves
This study aims to analyse the efficiency of public higher education institutions (HEIs) through teaching and learning (T&L), research and technology (R&T) and social…
Abstract
Purpose
This study aims to analyse the efficiency of public higher education institutions (HEIs) through teaching and learning (T&L), research and technology (R&T) and social responsibility (SR) activities. It also aims to assess the external factors influencing the efficiency of T&L, R&T and SR, and influence of this efficiency on sustainable regional economic growth and innovation intensity.
Design/methodology/approach
The empirical approach is based on a two-step data envelopment analysis to compare the efficiency of 23 Portuguese public HEIs, using a Tobit regression, to assess the influence of the factors affecting HEI efficiency which in turn affects regional sustainability and innovation.
Findings
The results lead to the following conclusions: HEIs with better SR efficiency are situated in large urban centres; an insular location is positively associated with HEIs’ T&L and SR efficiency; HEIs’ T&L and SR efficiency positively influence regional gross domestic product (GDP); and HEIs’ R&T efficiency positively influences R&D in regional GDP.
Practical implications
This study offers implications in the domain of sustainable regional growth. The study recommends that the policies of HEIs should concentrate on developing activities that meet the needs of the region. It also emphasizes the need to invest in recruitment of qualified lecturers and researchers, and creation of relevant PhD positions. The study also emphasizes the need for government actions to consider the most disadvantaged regions and create infrastructure to attract new companies and people.
Originality/value
This study contributes to the existing literature on the efficiency of HEIs by considering the efficiency of not only T&L and R&T but also SR. It also analyses the influencers of both HEIs’ efficiency and regional development.
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