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Mapping a Winning Strategy: Developing and Executing a Successful Strategy in Turbulent Markets
Type: Book
ISBN: 978-1-78756-129-8

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Book part
Publication date: 7 July 2017

Luigi D’Ambrosio, Jan Halberg Madsen and Lone Møller Wejrum

This chapter investigates the outcome of the ongoing interactions between the Danish University College of Northern Denmark and stakeholder networks in the Italian…

Abstract

This chapter investigates the outcome of the ongoing interactions between the Danish University College of Northern Denmark and stakeholder networks in the Italian destination Campi Flegrei. The findings of this study show that the benefits of the interactions among students, lecturers, and destination stakeholders are manifold and show that the challenge resides in strengthening the flux of knowledge sent back to destination stakeholders. Thus, the authors suggest an action- and stakeholder-oriented approach for future knowledge transfer from the educational institution to the destination stakeholders.

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Knowledge Transfer to and within Tourism
Type: Book
ISBN: 978-1-78714-405-7

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Book part
Publication date: 9 May 2019

Giovanni Atti, Valentina Galantini and Marco Sartor

The importance of organizational-stakeholder relationships has been an interesting subject in the organizational literature.In this chapter, the evolution of the concept…

Abstract

The importance of organizational-stakeholder relationships has been an interesting subject in the organizational literature.

In this chapter, the evolution of the concept of stakeholder and how crucial is the company’s interaction and cooperation with them to achieve common goals has been studied. Initially stakeholder was considered a synonym of shareholder but throughout the years the category has expanded including managers, employees, suppliers, and other key actors, until the current meaning: stakeholder is “any group or individuals who can affect or is affected by the achievement of the organization’s objectives” (Freeman, 1994). Hence for running successful businesses, the companies need to acknowledge the existing stakeholders and provide them expected benefits, proportionally to their relevance, which is based on their power, legitimacy, and urgency. The chapter concludes by showing us the main principles that identify the management duties to all stakeholders and the necessity of increasing their involvement in decision-making processes.

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Quality Management: Tools, Methods, and Standards
Type: Book
ISBN: 978-1-78769-804-8

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Book part
Publication date: 1 December 2009

Lorne Cummings and Chris Patel

The objective of this final chapter is to summarise the entire study through an overview of each chapter, and provide an analysis of the limitations and areas of future…

Abstract

The objective of this final chapter is to summarise the entire study through an overview of each chapter, and provide an analysis of the limitations and areas of future research. Section 7.2 provides the summary, whereas Section 7.3 outlines some of the limitations of the study, including the model itself and its assumptions, the statistical measure utilised, and the problems with the survey including the response rate. Section 7.5 highlights the potential future areas of research within stakeholder theory.

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Managerial Attitudes toward a Stakeholder Prominence within a Southeast Asia Context
Type: Book
ISBN: 978-1-84855-255-5

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Article
Publication date: 24 November 2021

Farzana Asad Mir and Davar Rezania

This paper aims to unpack the relationship between the interactive use of project control systems (PCS) and project performance by examining the role of stakeholder

Abstract

Purpose

This paper aims to unpack the relationship between the interactive use of project control systems (PCS) and project performance by examining the role of stakeholder analysis effectiveness in enacting this relationship. A conceptual framework was developed based on the stakeholder theory and the levers of control framework.

Design/methodology/approach

Partial least square-structural equation modelling analysis was conducted on the cross-sectional questionnaire data collected from 109 information technology (IT) projects.

Findings

The interactive use of PCS enables project managers to effectively deal with the stakeholders-related uncertainty, and stakeholder analysis effectiveness partially mediates the positive relationship between the interactive use of PCS and IT project performance.

Originality/value

This study extends the project control literature by explaining the positive relationship between the interactive use of PCS and project performance. The findings contribute to the stakeholder analysis literature by operationalizing the stakeholder analysis effectiveness construct and identifying it as a new mediator between the interactive use of PCS and project performance.

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Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 23 November 2021

Shin Han

This paper aims to provide a new conceptual approach to corporate social responsibility (CSR), termed enlightened shared value (ESV), by applying the social dilemma…

Abstract

Purpose

This paper aims to provide a new conceptual approach to corporate social responsibility (CSR), termed enlightened shared value (ESV), by applying the social dilemma paradigm and long-term value maximization.

Design/methodology/approach

In this conceptual paper, the author analyzes CSR as an organizational social dilemma, where the conflicts among stakeholders and between short- and long-term outcomes are inevitable. To minimize these conflicts, firms need to aim at long-term value maximization to provide the maximum outcome to the firm and satisfy all relevant stakeholders. Adopting these perspectives, the author introduces ESV and compares ESV with major CSR approaches.

Findings

ESV provides a clear metric and the method for CSR, which is lacking in existing CSR approaches. Consequently, ESV is superior to and has better applicability than existing CSR approaches. The author suggests that shifting focus to long-term outcomes can reduce the conflicts in CSR and make CSR a win-win game.

Originality/value

As an alternative to existing CSR approaches, ESV can provide the best outcome to the firm and all relevant stakeholders. ESV adds the understanding of CSR’s theoretical discussions and provides a practical guideline to practitioners.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

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Content available
Article
Publication date: 18 November 2021

Helen Kavvadia

Unique among European Union (EU) economic governance entities and multilateral banks, the European Investment Bank (EIB) possesses a dual nature, as an EU body and a bank…

Abstract

Purpose

Unique among European Union (EU) economic governance entities and multilateral banks, the European Investment Bank (EIB) possesses a dual nature, as an EU body and a bank. The EIB has been ever evolving to adapt to policy and market developments and to reflect the geo-economic landscape. In 2019, in association with the EU's Green Deal, the bank announced its metamorphosis into a “Climate Bank,” ending its fossil fuel lending after 2021. Additionaly, upon the outbreak of coronavirus disease 2019 (COVID-19) and its attendant health and economy crisis, EU decision-makers have solicited the bank to support both urgent needs for tackling and countering the spread of the disease and the post-pandemic economic recovery. Nevertheless, devastated economic actors in need of assistance fall within many sectors, including some less green ones.

Design/methodology/approach

This article is grounded on agency theory for developing a generic stakeholder framework, which is then subsequently applied in investigating the EIB, in interaction with its main stakeholders.

Findings

This article investigates the EIB stakeholders in pursuing these two seemingly contradictory objectives of exclusively restricting its activity to green funding and expanding its action for achieving a broad impact in the real economy. By exploring this tension, the article argues that by prioritizing the post-COVID restart, the EIB risks to deviate from its strict green commitment.

Practical implications

The analysis of the EIB's divergent stakeholder stances demonstrates some ambivalence in future EIB activity in an effort to equipoise climate finance with a post-pandemic boost. The same ambivalence might equally occur with other major economic governance actors. The stakeholder framework developed and applied in the case of the EIB can be useful for studying also the stakeholder dynamics of other organizations.

Social implications

The analysis demonstrates a tension between selective climate-related funding for “building back better” and the need for a wide broaching of countercyclical stimulus, with implications for economic and social actors alike.

Originality/value

The approach is novel, as it develops a new analytical framework for understanding stakeholder dynamics and tests it empirically on the EIB. This constitutes the first study of EIB stakeholder management.

Details

Fulbright Review of Economics and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-0173

Keywords

Content available
Article
Publication date: 1 December 2021

Renata Paola Dameri and Pier Maria Ferrando

The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated…

Abstract

Purpose

The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated reporting framework (IIRF) and aims to overcome criticisms related to its focus on investors and the abandonment of sustainability.

Design/methodology/approach

The paper develops a modified IIRF based on an in-depth analysis of the IR and ST literature. The framework was then applied to a non-profit health-care organisation to verify its theoretical assumptions.

Findings

The modified IIRF was conceived as a ready-to-use tool. By applying it to a business case, it was validated with respect to whether and how it could help achieve better and more stakeholder-oriented reporting. The findings enabled us to validate the use of the tool not only for reporting but also for the self-assessment of organisations with respect to embedding ST.

Research limitations/implications

The modified IIRF was implemented only in one case, and further implementations are needed to comprehensively identify its strengths and weaknesses, both in for-profit and non-profit organisations.

Practical implications

The revised IIRF represents an updated tool for reporting and disclosing the value created by an organisation for itself and for its stakeholders including the external entities affected by the impacts engendered by the organisation. In this way, the IIRF can give visibility to all value created and the value creation process, including sustainability matters. This allows integrated thinking processes to be incorporated accordingly, supporting better management.

Originality/value

This paper suggests three adjustments to improve the IIRF’s ability to incorporate ST as a theoretical foundation. The adjusted IIRF is a ready to-use-tool specifically highlighting what value or values an organisation delivers (its outcomes), for whom (its stakeholders) and how (its specific business processes) within a business model effectively connecting them. From this point of view, it fits the rising stream about the evolution of the sustainability reporting fostered jointly by the international integrated reporting council and sustainability accounting standard board, and by the European Union.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Article
Publication date: 9 November 2021

Zareef Mohammed

Data breaches are an increasing phenomenon in today's digital society. Despite the preparations an organization must take to prevent a data breach, it is still necessary…

Abstract

Purpose

Data breaches are an increasing phenomenon in today's digital society. Despite the preparations an organization must take to prevent a data breach, it is still necessary to develop strategies in the event of a data breach. This paper explores the key recovery areas necessary for data breach recovery.

Design/methodology/approach

Stakeholder theory and three recovery areas (customer, employee and process recovery) are proposed as necessary theoretical lens to study data breach recovery. Three data breach cases (Anthem, Equifax, and Citrix) were presented to provide merit to the argument of the proposed theoretical foundations of stakeholder theory and recovery areas for data breach recovery research.

Findings

Insights from these cases reveal four areas of recovery are necessary for data breach recovery – customer recovery, employee recovery, process recovery and regulatory recovery.

Originality/value

These areas are presented in the data recovery areas model and are necessary for: (1) organizations to focus on these areas when resolving data breaches and (2) future data breach recovery researchers in developing their research in the field.

Details

Organizational Cybersecurity Journal: Practice, Process and People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-0270

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Article
Publication date: 28 October 2021

Ana Yetano and Daniela Sorrentino

This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations.

Abstract

Purpose

This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations.

Design/methodology/approach

Adopting the hybridity concept and resorting to stakeholder theory, this paper works on a comparison between the accountability disclosure patterns of hybrid and private organizations operating in the same industry. European national news agencies are selected as units of analysis and an extensive web content analysis is performed on three categories of information.

Findings

SOEs are found to disclose a broader spectrum of information than private organizations, and differences between them have been found. Nevertheless, both financial and non-financial disclosures are underdeveloped in the two organizational types.

Research limitations/implications

This paper illustrates how hybridity explains SOEs’ accountability disclosure patterns. Results could not be complemented through information on disclosure through alternative channels. Future studies are encouraged to perform simultaneous comparisons among hybrid, public and private organizations, as well as considering industry specifics.

Practical implications

As web accountability disclosure helps to address the demands of distant stakeholders, efforts are needed to enhance SOEs’ web accountability disclosures and not to undermine democratic accountability relationships.

Originality/value

This paper contributes to the ongoing debate on the accountability mechanisms and style of SOEs. Using a framework for hybrid organizations provides an understanding of how SOEs, as hybrid organizations, disclose information for accountability. In turn, this allows, and then promotes, the investigation of social phenomena by conceiving hybridity as a standalone institutional space.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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