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1 – 10 of over 11000Caterina Pesci, Paola Vola and Lorenzo Gelmini
This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA…
Abstract
Purpose
This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the standardization of sustainability reporting and the inherent complexities. This paper focuses on the future role of GRI in light of the changes resulting from harmonization supported by the International Sustainability Standards Board and the European Financial Reporting Advisory Group’s draft European Sustainability Reporting Directive.
Design/methodology/approach
Building on Bourdieu (1983, 1992) and SEA studies, the authors adopt a critical and qualitative approach to theorize power dynamics in the sustainability reporting field. After identifying the main issues arising from the complexity of the sustainability reporting standards and practices according to SEA scholars, the authors connect them with Bourdieu’s (1992, 1983) field theory to discuss the future role of GRI.
Findings
The findings suggest two distinct but intertwined roles that GRI could play in the future, namely, power related and theoretical/technical, aimed at engendering revolutionary rather than evolutionary changes in sustainability reporting.
Practical implications
This study offers practical implications for GRI to strengthen its future role in sustainability reporting standardization.
Social implications
The limited time available to mitigate the disastrous consequences of non-sustainable business on society and the environment calls for urgently addressing the complexities of sustainability accounting to foster a positive impact on society and the environment.
Originality/value
The authors’ reflections reclaim the SEA literature as central to identifying sustainability complexity and Bourdieu’s (1983, 1992) notions of power as key to understanding the role of GRI in the sustainability field. Furthermore, this paper emphasizes the intersection of different critical concepts, including power, complexity, value, capital and materiality.
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Wolfgang Lattacher and Malgorzata Anna Wdowiak
Failure plays a pivotal role in entrepreneurial learning. Knowledge of the learning process that enables an entrepreneur to re-emerge stronger after a failure, though…
Abstract
Purpose
Failure plays a pivotal role in entrepreneurial learning. Knowledge of the learning process that enables an entrepreneur to re-emerge stronger after a failure, though considerable, is fragmented. This paper systematically collects relevant literature, assigns it to the stages of the experiential learning process (concrete experience, reflective observation, abstract conceptualization, active experimentation; Kolb, 1984), evaluates the research coverage of each stage and identifies promising avenues for future research.
Design/methodology/approach
This systematic literature review follows the guidelines articulated by Short (2009) and Tranfield et al. (2003), using Web of Science and EBSCO as primary data sources. Kolb’s (1984) experiential learning theory provides a basis for organizing the identified material into a framework of entrepreneurial learning from failure.
Findings
The literature provides insights on all stages of the process of entrepreneurial learning from failure. Particularly well elaborated are the nature of failure and its triggering effect for reflection, the factors influencing reflection, the contents of the resulting learning and their application in entrepreneurial re-emergence. Other topics remain under-researched, including alternative modes of recovery, the impact of personal attributes upon reflection, the cognitive processes underlying reflection, the transformation of failure-based observations into logically sound concepts and the application of this learning in non-entrepreneurial contexts.
Originality/value
This review provides the most complete overview of research into the process of entrepreneurial learning from failure. The systematic, theory-based mapping of this literature takes stock of current knowledge and proposes areas for future research.
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Qiang Yang, Jiale Huo, Hongxiu Li, Yue Xi and Yong Liu
This study investigates how social interaction-oriented content in broadcasters' live speech affects broadcast viewers' purchasing and gift-giving behaviors and how broadcaster…
Abstract
Purpose
This study investigates how social interaction-oriented content in broadcasters' live speech affects broadcast viewers' purchasing and gift-giving behaviors and how broadcaster popularity moderates social interaction-oriented content's effect on the two different behaviors in live-streaming commerce.
Design/methodology/approach
A research model was proposed and empirically tested using a panel data set collected from 537 live streams via Douyin (the Chinese version of TikTok), one of the most popular live broadcast platforms in China. A fixed-effects negative binomial regression model was used to examine the proposed research model.
Findings
This study's results show that social interaction-oriented content in broadcasters' live speech has an inverted U-shaped relationship with broadcast viewers' purchasing behavior and shares a positive linear relationship with viewers' gift-giving behavior. Furthermore, broadcaster popularity significantly moderates the effect of social interaction-oriented content on viewers' purchasing and gift-giving behaviors.
Originality/value
This research enriches the literature on live-streaming commerce by investigating how social interaction-oriented content in broadcasters' live speech affects broadcast viewers' product-purchasing and gift-giving behaviors from the perspective of broadcast viewers' attention. Moreover, this study provides some practical guidelines for developing live speech content in the live-streaming commerce context.
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