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Article
Publication date: 27 February 2024

Fabio De Matteis, Elio Borgonovi, Giovanni Notaristefano and Fabrizio Striani

Based on the theoretical background of stakeholder capitalism, the purpose of this paper is to contribute to the scientific debate on the topic of public–private partnerships…

Abstract

Purpose

Based on the theoretical background of stakeholder capitalism, the purpose of this paper is to contribute to the scientific debate on the topic of public–private partnerships (PPPs), considering in particular how this governance structure relates to the pursuit of sustainable development. Specifically, this objective will be pursued with a focus on stakeholder relations and governance aspects, to highlight enablers and barriers in change for sustainability.

Design/methodology/approach

The systematic literature review is applied starting with the use of keywords in Web of Science, which leads to the extrapolation of 629 articles on the topic of “PPP and sustainability”. Subsequently, through various skimming steps, 75 papers are sampled. A mixed (quantitative-qualitative) approach is then followed: a co-word semantic network to identify the pattern of discourse and a more in-depth and explanatory analysis of the papers. These quantitative and qualitative tools synergistically work together to evidence the main aspects related to the aim of the paper.

Findings

With reference to the governance structure and stakeholders of PPPs, the analyses highlight the shift towards a triadic type of relational governance that considers stakeholders (especially the community) in addition to public–private partners. This can improve the partnership's performance (particularly in sustainable development) and social legitimacy. With reference to the role of PPPs in the implementation of sustainable development, they have positive potential in terms of implementing sustainability and raising stakeholder awareness of it. Nevertheless, PPPs may entail risks to the implementation of sustainability. The findings lead to some concluding remarks on future research opportunities.

Research limitations/implications

The research leads to some managerial implications, such as the need to follow a competitive collaboration approach among stakeholders, to develop relational governance skills and related managerial tools and to incorporate sustainability aspects starting from the design of PPPs.

Originality/value

The originality aspect of this research is the consideration of a PPP by relating it to the pursuit of sustainability. Such an inter-organizational structure could be suitable to deal with the complexity inherent in the implementation of sustainability and is peculiar in terms of governance and stakeholder relations, considering that it is characterised by the presence of several partners of different nature (public and private).

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 11 September 2024

Mohamed Ismail Mohamed Riyath and Achchi Mohamed Inun Jariya

This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial…

Abstract

Purpose

This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial intelligence (AI), sustainability culture, innovation performance and climate resilience of organizations across diverse sectors in Sri Lanka.

Design/methodology/approach

A survey was conducted among 327 respondents, including senior accounting professionals, operations managers and functional heads to gather company-level data in various industries in Sri Lanka. A disjoint two-stage approach validated the measurement model, and the partial least squares structural equation model (SEM) was used to test the proposed hypotheses.

Findings

The analysis evidences the mediating role of stakeholders' sustainability awareness on the relationship between ESGR and sustainability culture. Furthermore, it emphasizes the role of sustainability culture in driving climate resilience. Innovation performance acts as a moderator, strengthening the relationship between the use of AI and sustainability culture.

Practical implications

The study suggests that organizations should strategically use ESGR, integrate AI and prioritize stakeholder engagement to strengthen their commitment to sustainability. These provide insight for decision-making in organizations seeking to align with sustainable business practices.

Originality/value

It explores the use of AI to enhance ESGR and sustainability culture, providing a broader understanding of how organizations manage AI and stakeholders in sustainability issues.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 10 July 2024

Denis Tolkach

This paper is part of Horizon 2050 series of papers. This paper aims to highlight the importance of stronger engagement with ethical philosophy in tourism. A number of potential…

Abstract

Purpose

This paper is part of Horizon 2050 series of papers. This paper aims to highlight the importance of stronger engagement with ethical philosophy in tourism. A number of potential research streams are identified.

Design/methodology/approach

The paper first introduces several theories of ethics. It then reviews the history of tourism’s engagement with ethics, especially within academia. Subsequently, several themes for the future of research on tourism ethics are discussed according to four scales: the tourist, tourism business, tourism destination and the tourism system.

Findings

At the individual tourist level, future research should focus on better understanding tourist (un)ethical behaviour by considering the hedonic and cross-cultural nature of tourism. At business level, motivations to be ethical, ethical corporate models should be studied. Endurance of tourist products that are deemed unethical needs further analysis. At destination level, further understanding of stakeholder relations, stakeholder values and dissemination of those values is required. Fair and just options to sustainably manage visitation merit further discussion. At tourism system level, a stronger engagement with political philosophies and more creative alternatives for the current global tourism system require exploration.

Originality/value

While several reviews of ethics of tourism research exist, this paper is oriented towards opportunities for future research. The paper does not intend to cover all current ethical debates; however, it provides a number of topics within the tourism ethics field that merit further exploration in hope to inspire new research.

目的

本文是地平线 2050 系列论文的一部分。 它强调了在旅游业中加强参与道德哲学的重要性。 确定了许多潜在的研究方向。

设计

文章首先介绍了伦理学的几种理论。 然后回顾了旅游业与道德的接触历史, 特别是在学术界。 随后, 从游客、旅游企业、旅游目的地和旅游系统四个层面讨论了旅游伦理研究未来的几个主题。

发现

在个体游客层面, 未来的研究应侧重于考虑旅游的享乐性和跨文化性质, 更好地理解游客的(不)道德行为。 在商业层面, 应该研究道德的动机、道德的企业模式。 被认为不道德的旅游产品的耐久性需要进一步分析。 在目的地层面, 需要进一步了解利益相关者关系、利益相关者价值观以及这些价值观的传播。 可持续管理访问的公平公正的选择值得进一步讨论。 在旅游系统层面, 需要探索更深入地参与政治哲学, 并为当前的全球旅游系统提供更具创意的替代方案。

独创性

虽然存在一些关于旅游研究伦理的评论, 但本文面向未来研究的机会。 本文并不打算涵盖当前所有的伦理辩论, 但它提供了旅游伦理领域内的一些值得进一步探索的主题, 以期激发新的研究。

Propósito

Este artículo forma parte de la serie de artículos Horizonte 2050. El estudio destaca la importancia de un mayor compromiso con la filosofía ética en el ámbito turístico. Se identifican una serie de posibles líneas de investigación.

Diseño

En primer lugar, el artículo presenta varias teorías de la ética. Luego revisa la historia del compromiso del turismo con la ética, especialmente dentro del mundo académico. Posteriormente, se discuten varios temas para el futuro de la investigación sobre la ética turística según cuatro escalas: el turista, la empresa turística, el destino turístico y el sistema turístico.

Conclusiones

A nivel de turista individual, las investigaciones futuras deberían centrarse en comprender mejor el comportamiento (no)ético de los turistas considerando la fundamentación hedónica e intercultural del turismo. A nivel empresarial se deben estudiar tanto las motivaciones para ser éticos, como los modelos corporativos éticos. Además, la perdurabilidad de productos turísticos que se consideran poco éticos necesita un análisis más profundo. A nivel de destino, se requiere una mayor comprensión de las relaciones con las partes interesadas, sus valores y la difusión de esos valores. Las opciones justas y equitativas para gestionar de forma sostenible las visitas merecen un debate más profundo. A nivel del sistema turístico, es necesario explorar un compromiso más fuerte con las filosofías políticas y alternativas más creativas para el actual sistema turístico global.

Originalidad

Si bien existen varias revisiones de la ética de la investigación en turismo, este artículo está orientado hacia oportunidades para futuras investigaciones. El artículo no pretende cubrir todos los debates éticos actuales, sin embargo, proporciona una serie de temas dentro del campo de la ética del turismo que merecen una mayor exploración con la esperanza de inspirar nuevas investigaciones.

Article
Publication date: 7 May 2024

Damien Lambert and Leona Wiegmann

This study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for…

Abstract

Purpose

This study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for the proxy advisory (PA) industry in Europe.

Design/methodology/approach

This qualitative study uses archival documents from three consecutive regulatory consultations and 16 interviews with key stakeholders. It analyzes how different stakeholder groups (i.e. PA firms, investors, issuers and the regulator) perceive and mobilize the elements of PA firms’ role to construct the accountability regime’s boundaries (accountability problem and action, and users and providers of accounts).

Findings

This study shows how PA firms, investors, issuers and the regulator refer to the perceived motives behind PA firms’ activities to construct an accountability problem. The regulator accepted the motives of an information intermediary for PA firms’ role and required PA firms to develop a corresponding accountability action: a code of conduct. PA firms involved in developing the code of conduct formalized who is accountable to whom by aligning this accepted motive with their activities, relationships, and resources into a common role.

Originality/value

The study highlights how aligning role elements to reflect PA firms’ common roles enables the construction of an accountability regime that stakeholders accept as a means of regulation. Analyzing the role elements offers insights into the development and functioning of accountability regimes that rely on self-regulation. We also highlight the role of smaller regional firms in helping shape transnational accountability regimes.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 August 2024

Maali Kachouri and Rakia Riguen

The purpose of this paper is to argue the relationship between chief sustainability officer, sustainability performance and corporate governance. Specifically, this paper aims to…

Abstract

Purpose

The purpose of this paper is to argue the relationship between chief sustainability officer, sustainability performance and corporate governance. Specifically, this paper aims to empirically examine the mediation role of corporate governance on the relationship between chief sustainability officer and sustainability performance.

Design/methodology/approach

The study sample includes 484 European companies that were listed on STOXX Europe 600 index between 2010 and 2022. There are 15 supersectors and 17 nations.

Findings

Results of this study show that the profile of chief sustainability officer has a positive impact on sustainability performance. In addition, the corporate governance mediates the relationship between chief sustainability officer and sustainability performance.

Practical implications

The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, the results would be interesting in discovering the dynamic relation between chief sustainability officer, sustainability performance and corporate governance. For investors, these show that the existence of chief sustainability officer provides sustainability performance from good corporate governance mechanisms. For regulators, these advise the worldwide policy maker to give the importance to chief sustainability officer roles to improve the engagement of firms in sustainability performance reporting.

Originality/value

This paper extends the existing literature by examining the mediation impact of corporate governance on the relationship between chief sustainability officer and sustainability performance in the European context.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 20 December 2023

Yafei Feng, Yan Zhang and Lifu Li

The privacy calculus based on a single stakeholder failed to explain users' co-owned information disclosure owing to the uniqueness of co-owned information. Drawing on collective…

Abstract

Purpose

The privacy calculus based on a single stakeholder failed to explain users' co-owned information disclosure owing to the uniqueness of co-owned information. Drawing on collective privacy calculus theory and impression management theory, this study attempts to explore the co-owned information disclosure of social network platform users from a collective perspective rather than an individual perspective.

Design/methodology/approach

Drawing on collective privacy calculus theory and impression management theory, this study explores the co-owned information disclosure of social network platform users from a collective perspective rather than an individual perspective based on a survey of 740 respondents.

Findings

This study finds that self-presentation and others presentation directly positively affect users' co-owned information disclosure. Also, self-presentation, others presentation and relationship presentation indirectly positively affect users' co-owned information disclosure via relationship support. Furthermore, personal privacy concern, others' privacy concern and relationship privacy concern indirectly negatively affect users' co-owned information disclosure via relationship risk.

Originality/value

The findings develop the theory of collective privacy calculus and impression management, which offer insights into the design of the collective privacy protection function of social network platform service providers.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 17 June 2024

Alexandros Psychogios, Leslie T.T. Szamosi, Rea Prouska and Dritjon Gruda

The purpose of this study is to understand how managers in entrepreneurial small businesses (ESBs) deal with exogenous (macro) crises, particularly in relation to the breakdown…

Abstract

Purpose

The purpose of this study is to understand how managers in entrepreneurial small businesses (ESBs) deal with exogenous (macro) crises, particularly in relation to the breakdown of intra- and inter-stakeholder trust.

Design/methodology/approach

Utilising a qualitative approach, we draw lessons from Greek ESBs greatly affected by the 2008–2019 economic and 2020–2022 health crises. Based on 54 in-depth, longitudinal investigations of four ESBs at three time points, this research offers insights on overcoming organisation-stakeholder trust breakdowns that emerg due to crises.

Findings

The findings suggest that macro-level crises undermined the foundations of trust-based relationships, creating a trust gap between organisations and their stakeholders and threatening ESBs’ business practices. Our framework suggests that ESBs repair trust relationships, both intra- and inter-organisational, through sense-making of trust breakdown, implementing trust-repair strategies, and then maintaining trust in those stakeholder relationships through challenging crisis periods.

Practical implications

Practitioners can use the suggested framework in relation to overcoming intra- and inter-stakeholder trust breakdowns during macro-level crises.

Originality/value

The paper offers a new framework that can aid entrepreneurs and managers in making sense of repairing and maintaining trust in stakeholder relationships during turbulent times.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Open Access
Article
Publication date: 1 July 2024

Frida Marie Omma

The research paper aims to explore how tour guides can contribute to regenerative tourism and the ways in which natureculture guiding practices align with stakeholder interests…

Abstract

Purpose

The research paper aims to explore how tour guides can contribute to regenerative tourism and the ways in which natureculture guiding practices align with stakeholder interests and the perspectives of tourism futures.

Design/methodology/approach

The ethnographic study used a multispecies approach to nature-based tourism in Arctic Norway and Sápmi, incorporating a Sámi methodology and non-human relationality.

Findings

The tour guides recognise that they are part of a more-than-human world and practice ethics that are responsible for their relations to non-human actors. Transformative experiences that are active learning opportunities can strengthen a sense of care within the tourists and pose as potential regenerative incomes in local communities, instead of extractive industries. Local knowledge and Sámi ways of being have a vital role in the tour guides' natureculture practices, which can revitalise cultural heritage and strengthen Indigenous empowerment.

Practical implications

The article suggests that tourism management and local governments must prioritise the support of tour guide initiatives involving restorative properties for socio-ecological systems. Citizen science and cultural activities are some ways that can generate a thriving ecosystem and create meaningful interactions between local communities and tourists.

Originality/value

The research highlights the unique role of tour guides as intermediaries who can translate regenerative principles into action, communicate the essence of place and take part in innovative collaborations. Tour guide practices align with the stakeholder view that tourism futures should benefit the communities and respect ecological limits.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 27 September 2023

Thanh Tiep Le, Cuong Cao Ngo and Ha Pham Hai Nguyen

This study's main goal is to explore how small and medium-sized enterprises (SMEs) in the food as well as beverage (F&B) area should evolve to survive in a bustled post-pandemic…

Abstract

Purpose

This study's main goal is to explore how small and medium-sized enterprises (SMEs) in the food as well as beverage (F&B) area should evolve to survive in a bustled post-pandemic future.

Design/methodology/approach

Drawing on the knowledge-practice gap in the field of Entrepreneurial Orientation (EO) as well as Business Model Innovation (BMI), this study examines an integrated framework using the F&B sector as an empirical field of research. This study uses an empirical quantitative approach using the main information aggregated from a questionnaire administered during the study. The sample had 467 valid responses (71.08% response rate). This paper uses the Partial-Least Squares Structural Equation Model (PLS-SEM) to examine structural relationships because this technique is usually proposed for models with complex relations.

Findings

According to the research EO is directly and indirectly, correlated with BMI. The correlation is positive and significant. Simultaneously, corporate social responsibility (CSR) is partially mediated in the stated relation between EO as well as BMI, and CETA where it shows a positive moderation part in EO's influence on CSR. In particular, it elucidates how EO promotes CSR and BMI, alongside moderating part of circular economy principles adoption (CEPA).

Practical implications

These research findings suggest that SMEs in the F&B sector should transform the way they traditionally manage their businesses by applying circular economic principles into entrepreneurial orientation to promote CSR-based practices and acquire the resources obtained from internal and external stakeholders. Hence, their business can recover from post-pandemic effects and become resilient to future disruptions. Furthermore, this study suggests that adopting circular economy principles provides a key source of knowledge and insights that allows firms to sharpen their entrepreneurial orientation toward incorporating stakeholders and social environmental concerns into business models for sustainability, especially in the uncertain and drastic changing environment.

Originality/value

This study proposes a novel approach by which BMI is formed and evolved based on circular economy principles-oriented entrepreneurship and the synergies of stakeholders through undertaking corporate social responsibility practices. Drawing from the knowledge-practice gap, this research adds to the existing knowledge about EO as well as BMI with a conceptualized and operationalized empirical framework in a novel context that was not covered in current literature, especially in the context of uncertainties and disruptions experienced during COVID-19 outbreaks. The F&B sector was hit and how it should evolve to recover and build resilience is perceived as an urgent issue.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 1 August 2024

Fuchuan Mo, XiaoJuan Zhang, Cuicui Feng and Jing Tan

The objective of this research is to methodically categorize the various types of Open Government Data (OGD) stakeholders, and to elucidate the intricate network relationships…

Abstract

Purpose

The objective of this research is to methodically categorize the various types of Open Government Data (OGD) stakeholders, and to elucidate the intricate network relationships among OGD stakeholders, along with the underlying mechanisms that shape their formation.

Design/methodology/approach

To comprehend the collaboration mechanism of stakeholders in the OGD ecosystem, the authors constructed an OGD multi-stakeholder relationship network by using data from the Shandong Province Data Application Innovation and Entrepreneurship Competition. Based on the structural social capital theory and exponential random graph model (ERGM), an analytical framework was established to explore the formation mechanism of the collaborative network of OGD multi-stakeholder.

Findings

The results indicate that multi-stakeholder collaboration among government, enterprises and the public is crucial for achieving OGD goals. Organizing OGD competitions serves as an effective mechanism for solidifying and maintaining relationships among OGD stakeholder groups. Degree centrality and structural parameters reveal a Matthew effect within the connection process of the OGD ecosystem's collaborative network. Additionally, there is evidence of agglomeration and transferability within the network's structure.

Originality/value

This study contributes to the understanding regarding the formation mechanism of OGD stakeholders. The findings have implications for developing multi-stakeholder relationship networks of OGD and driving OGD initiatives.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-06-2023-0284

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

Keywords

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