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Evgenia Kanellopoulou, Aggelos Panayiotopoulos and Savvas Alexandros Pavlidis
This paper aims to propose a research agenda towards a holistic, grounded and flexible approach to cultural heritage that can address social challenges and transformations in the…
Abstract
Purpose
This paper aims to propose a research agenda towards a holistic, grounded and flexible approach to cultural heritage that can address social challenges and transformations in the context of place. It critiques the dominant/hegemonic cultural heritage narratives, deriving from juridification and calls for a grounded approach in the way cultural heritage is framed and experienced.
Design/methodology/approach
The paper is conceptual, focusing on the need to open a line of enquiry into the relationship between legal texts, cultural heritage narratives and social challenges and transformations. It follows the letter of the international conventions on cultural heritage against the worked example of the medieval town of Rhodes in Greece.
Findings
The paper sets the relevant research priorities for the investigation of the effective relationship between cultural heritage and social challenges in the context of place, and further stretches the need to evaluate the role of legal and regulatory texts to that effect.
Originality/value
The paper identifies new priorities for thinking about the effects of juridification/the law, cultural heritage and social challenges/transformations in a place-specific context. It seeks to open new avenues of scientific explorations and new interdisciplinary dialogues between a variety of disciplines that are relevant to the way a place engages and addresses social challenges and transformations.
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Luca Menicacci and Lorenzo Simoni
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…
Abstract
Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.
Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.
Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.
Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.
Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.
Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
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Sandra Baroudi and Miltiadis D. Lytras
This chapter highlights the key areas for the leadership and innovation research agenda in 2035. This agenda will direct researchers’ focus to the core transversal skills that…
Abstract
This chapter highlights the key areas for the leadership and innovation research agenda in 2035. This agenda will direct researchers’ focus to the core transversal skills that individuals must have amidst the shift toward a greener and digitalized economy. Such skills include leadership, management, creativity, communication, and adaptability. The role of macro governmental policies and micro organizational policies is of great significance to ensure the implementation (if any) of these changes and of core to the research agenda. This chapter will also guide researchers to the challenges at the higher education level that need to be addressed to ensure the balance between the skills and knowledge acquired by workers through education and the needs of businesses in order to increase productivity and innovation.
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Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United…
Abstract
Purpose
Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United Nations (UN) sustainable development goals (SDGs). This paper aims to identify how the UN SDGs are featured in master’s theses set in work–life contexts.
Design/methodology/approach
Using a descriptive review and content analysis, this study identified the number of SDGs appearing in 31 master’s theses. Sustainable development (SD) and corporate social responsibility were reflected using the approaches and models in the literature. Finland’s eight objectives for committing to SD were used to examine the commitments made by the business school of the university of applied sciences to achieve Agenda 2030.
Findings
Emphasising the value of higher education for SD, this study found that SDGs three, eight and 12 appeared most frequently in the theses. Sustainable and responsible dimensions reflected several issues concerning both the worlds of business and industry among the firms and organisations investigated by the master’s degree students in the business school at the Jyväskylä University of Applied Sciences.
Practical implications
This research holds practical and pedagogical value, serving to encourage master’s and PhD students to further explore research on SDGs and to shape public policy.
Originality/value
Sustainability was looked at in a new way as investigated by the theses. Ways to integrate the SDGs into management degree programmes and conduct research in the fields of business administration, tourism and hospitality management were identified.
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