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Content available
Book part
Publication date: 28 May 2019

Enno Masurel

Abstract

Details

The Entrepreneurial Dilemma in the Life Cycle of the Small Firm
Type: Book
ISBN: 978-1-78973-315-0

Open Access
Article
Publication date: 20 October 2020

Igor Perko

This paper aims to define hybrid reality (HyR) as an ongoing process in which artificial intelligence (AI) technology is gradually introduced as an active stakeholder by using…

1402

Abstract

Purpose

This paper aims to define hybrid reality (HyR) as an ongoing process in which artificial intelligence (AI) technology is gradually introduced as an active stakeholder by using reasoning to execute real-life activities. Also, to examine the implications of social responsibility (SR) concepts as featured in the HyR underlying common framework to progress towards the redefinition of global society.

Design/methodology/approach

A combination of systemic tools is used to examine and assess the development of HyR. The research is based on evolutionary and learning concepts, leading to the new meta-system development. It also builds upon the viable system model and AI, invoking SR as a conceptual framework. The research is conducted by using a new approach: using system dynamics based interactions modelling, the following two models have been proposed. The state-of-the-art HyR interactions model, examined using SR concepts; and a SR concept-based HyR model, examined using a smart vehicle case.

Findings

In the HyR model, interaction asymmetry between stakeholders is identified, possibly leading to pathological behaviour and AI technology learning corruption. To resolve these asymmetry issues, an interaction model based on SR concepts is proposed and examined on the example of an autonomous vehicle transport service. The examination results display significant changes in the conceptual understanding of transport services, their utilisation and data-sharing concepts.

Research limitations/implications

As the research proposal is theoretical in nature, the projection may not display a fully holistic perspective and can/should be complemented with empirical research results.

Practical implications

For researchers, HyR provides a new paradigm and can thereby articulate potential research frameworks. HyR designers can recognise projected development paths and the resources required for the implication of SR concepts. Individuals and organisations should be aware of their not necessarily passive role in HyR and can therefore use the necessary social force to activate their status.

Originality/value

For the first time, to the best of the author’s knowledge, the term HyR is openly elaborated and systemically examined by invoking concepts of SR. The proposed model provides an overview of the current and potential states of HyR and examines the gap between them.

Details

Kybernetes, vol. 50 no. 3
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 31 May 2017

Tapos Kumar

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure &…

1504

Abstract

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.

Details

Asian Journal of Accounting Research, vol. 2 no. 1
Type: Research Article
ISSN: 2459-9700

Content available
4133

Abstract

Details

Measuring Business Excellence, vol. 19 no. 1
Type: Research Article
ISSN: 1368-3047

Open Access
Article
Publication date: 24 January 2023

Ricardo Roseira Cayolla, Marco Escadas, Rui Biscaia, Timothy Kellison, Joana A. Quintela and Teresa Santos

The purpose of this research is to examine fans' perceptions of pro-environmental sustainability initiatives promoted by a professional sport club and the ensuing effects on a…

3958

Abstract

Purpose

The purpose of this research is to examine fans' perceptions of pro-environmental sustainability initiatives promoted by a professional sport club and the ensuing effects on a triple bottom line (TBL) approach (i.e. fans' socially, environmentally and economically favourable behaviours).

Design/methodology/approach

Data were collected in two different steps using an online self-administered questionnaire (n1 = 1,043; n2 = 2,167) distributed to fees-paying members registered in the club's database. The analysis was carried out though structural equation modelling.

Findings

The results indicate good psychometric properties of the scale used to measure fans' perceptions of a club's pro-environmental sustainability initiatives (perceptions of pro-environmental sustainability initiatives in sports; p-PESIS). Additionally, there is a positive effect of p-PESIS on fans' social behaviours as well as on their daily environmental actions. Furthermore, p-PESIS also shows a positive effect at improving fans' economic activities towards the club.

Originality/value

Extending previous research, the authors tested a scale to measure fans' responses to pro-environmental sustainability initiatives in sport and examined their links to the TBL dimensions. Pro-environmental sustainability initiatives in sport benefit not only the club itself (by reinforcing fans' activities with the club) but also society as a whole, as it can promote fans' conscientiousness and likelihood to behave in environmentally and socially favourable ways.

Details

International Journal of Sports Marketing and Sponsorship, vol. 24 no. 2
Type: Research Article
ISSN: 1464-6668

Keywords

Open Access
Article
Publication date: 15 June 2019

Florian Fahrenbach and Florian Kragulj

Considering personality as changeable through a bottom-up process of altering states, habits and traits, constitutes a shift in the predominant paradigm within personality…

3594

Abstract

Purpose

Considering personality as changeable through a bottom-up process of altering states, habits and traits, constitutes a shift in the predominant paradigm within personality psychology. The purpose of this paper is to reconsider Bateson’s theory of learning and organizational triple-loop learning in light of this recent empirical evidence.

Design/methodology/approach

This paper uses a multi-disciplinary conceptual approach. Based on an integrative analysis of literature from recent work in personality psychology, four dimensions (process, content, time and context) are identified that allow linking personality change and triple-loop learning.

Findings

Identifying a bottom-up process of changing states, habits and traits as being central to change personality, allows for reconsidering Bateson’s theory of learning as a theory of personality development (Learning II) and personality change (Learning III). Functionally equivalent, organizational triple-loop learning is conceptualized as a change in an organization’s identity over time that may be facilitated through a change in responding to events and a change in the organization’s routines.

Practical implications

Interventions that change how organizations respond to events and that change the routines within an organization may be suitable to facilitate triple-loop learning in terms of changing organizational identity over time.

Originality/value

This paper contributes to the discussion on Bateson’s theory of learning and organizational triple-loop learning. As interest in personality change grows in organization studies, this paper aims to transfer these findings to organizational learning.

Details

The Learning Organization, vol. 29 no. 6
Type: Research Article
ISSN: 0969-6474

Keywords

Content available
Article
Publication date: 22 April 2022

Bart Larivière and Edith G. Smit

Numerous requests to also take care of people (i.e. societal impact) and planet (i.e. environmental impact) in addition to making profits (i.e. economic impact) urge service firms…

3833

Abstract

Purpose

Numerous requests to also take care of people (i.e. societal impact) and planet (i.e. environmental impact) in addition to making profits (i.e. economic impact) urge service firms to rethink their marketing. In this paper, the authors therefore develop an organizing framework that integrates the people–planet–profits – also referred to as the “Triple-P” – concept in the marketing strategy, implementation and evaluation of service firms.

Design/methodology/approach

This paper uses a conceptual approach that is rooted in the service marketing, marketing strategy and communication literature.

Findings

The foundations of marketing strategy (Palmatier and Crecelius, 2019) and the Gaps model of service marketing (Parasuraman et al., 1985) guide both academics and practitioners regarding (1) why the Triple-P idea should be part of a company's marketing strategy, (2) how people and planet could play an important role in the implementation stage by integrating the Triple-P concept in the service marketing mix and (3) what impact could be achieved and evaluated by closing the five gaps identified by the Gaps model, while fostering a people–planet–profits mindset.

Research limitations/implications

The authors also identify areas for future research on this important topic.

Practical implications

Transformative value (people and planet) without profits is not attractive to firms. Profit-making organizations are in the best position to transform the world in a societal and environmental rewarding way.

Social implications

The Triple-P affects the marketing strategy, implementation and evaluation of firms and contributes to a better, sustainable world.

Originality/value

Marketing evolves from traditional over service and digital to transformative. Therefore, it is crucial to embrace transformative challenges in combination with economic returns, resulting in a new sustainable service era for marketers and managers.

Details

Journal of Service Management, vol. 33 no. 4/5
Type: Research Article
ISSN: 1757-5818

Keywords

Open Access
Article
Publication date: 3 August 2023

Ahmad Hakimi Tajuddin, Shabiha Akter, Rasidah Mohd-Rashid and Waqas Mehmood

The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three…

Abstract

Purpose

The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices.

Design/methodology/approach

This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components.

Findings

The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders.

Originality/value

The present study explains the evidence for the determinants of the TBL in Saudi Arabia.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 26 December 2023

Susana Pasamar, Mar Bornay-Barrachina and Rafael Morales-Sánchez

This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line

Abstract

Purpose

This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.

Design/methodology/approach

The hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.

Findings

The results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.

Originality/value

Research into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.

研究目的

本研究擬對強制壓力、規範壓力和模仿壓力對可持續性成果的影響進行實證研究。研究的焦點放在三重底線法的三個層面上,即是環境層面、經濟層面和社會層面。研究人員亦探討尋求可持續性的承諾、分析儀和積極主動的公司戰略的中介作用。

研究方法

研究人員測試其建立的各項假設; 使用的數據取自兩個企業的私人公司的樣本,它們是製造化學品和化學產品的企業,以及製造基本金屬的企業。

研究結果

研究結果確認了尋求可持續性所帶來的制度壓力,在解說企業於經濟、社會和環境三方面的參與上所扮演的角色。研究結果亦確認了公司戰略的中介作用,唯這只見於環境的層面上。

研究的原創性

探討可持續性發展的學術研究發展迅速,唯當中較少從三個基本的角度去探討可持續性發展在組織內的傳播; 本研究考慮了目前各種外來壓力、公司戰略和不同的結果所扮演的角色,以彌補這研究差距。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 1 October 2021

Telma Mendes, Vítor Braga, Aldina Correia and Carina Silva

Drawing on the resource-based view (RBV) and knowledge-based view (KBV) theories, this study contributes to deepen the knowledge that corporate social responsibility (CSR) exerts…

6212

Abstract

Purpose

Drawing on the resource-based view (RBV) and knowledge-based view (KBV) theories, this study contributes to deepen the knowledge that corporate social responsibility (CSR) exerts on firms' innovation, considering the role played by cooperation. The research also seeks to ascertain the factors that influence the development of business cooperation.

Design/methodology/approach

The database used is the Community Innovation Survey (CIS, 2014) applied in the European Union (EU) during the time period 2012–2014. A sample of 7083 Portuguese firms were analyzed through the partial least squares structural equation modeling (PLS-SEM).

Findings

The results suggest that CSR positively relates with firms' innovation, and business cooperation partially mediates this relationship. The outcomes also reveal that investing in certain types of innovation activities increases the firms' willingness to cooperate.

Originality/value

The findings contribute to encourage an open innovation strategy as an easy and effective way to cope with rapid trends and changes, since it demonstrates the complementary between innovation and cooperation, as sources of value creation. From a triple bottom line (TBL) perspective, it also highlights that CSR must include social, economic and environmental initiatives, and should be a part of the firms' innovation strategy. As a result, managers who intend to contribute for society in the long term should plan, monitor and manage all CSR dimensions.

Details

Innovation & Management Review, vol. 20 no. 3
Type: Research Article
ISSN: 2515-8961

Keywords

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