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Accounting for Social and Environmental Sustainability
No full textInternational audienceFor a company, managing its social and environmental performance is no longer just a matter of reducing its impact; it must also be able to assess its contribution to resolving or aggravating social and environmental problems. This book argues that the current work on accounting for sustainability has not yet given organisations a tool to integrate their performance within the planetary and social framework that conveys actual "planetary and social budgets", and that business organisations lack the possibility to go beyond incremental performance measurement.It offers an in‑depth examination of multi‑capital accounting, which has already been integrated within the Corporate Sustainability Reporting Directive and will follow on from sustainability reporting. The LIFTS model (Limits and Foundations Towards Sustainability Accounting Model) used in this book combines various scientific and practical contributions to develop budgets for environmental impacts and social obligations on an organisational scale. It proposes an accounting mechanism that enables an organization to manage each of its budgets and measure variances between forecast and actual. It provides an introduction to the principles of this model and its conditions of application and describes its implementation in numerous companies.While the main audience for the book is academics, advanced students and researchers in accounting for sustainability, business and management and economics, it will also appeal to practitioners, policymakers, national standard setters, think tanks and non-governmental organizations (NGOs).The Open Access version of this book, available at https://www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license
BUSINESS ENVIRONMENT FAILURES AND FIRM INNOVATIVENESS: DOES FAMILY INVOLVEMENT PLAY A ROLE?
No full textInternational audienceThis study examines the impact of business environment failures on the innovation of family businesses in Morocco, analyzingthe moderating role of family involvement in the company. Based on a sample of 281 family businesses that participated in the 2019 Enterprise Survey conducted by the European Bank for Reconstruction and Development (EBRD), the European Investment Bank (EIB), and the World Bank Group (WBG), the results reveal that institutional failures, such as regulatory constraints and limited access to financial resources, significantly hinder the innovation of family businesses. However, active family involvement in management fosters innovation, while family ownership has no significant effect. The study highlights that family businesses managed by family members develop adaptive and resilient strategies, enabling them to better overcome institutional constraints and seize innovation opportunities in a challenging environment.Cette étude examine l’impact des défaillances de l’environnement des affaires sur l’innovation des entreprises familiales au Maroc, en analysant le rôle modérateur de l’implication familiale dans l’entreprise. À partir d’un échantillon de 281 entreprises familiales ayant participé à l’Enquête Entreprise réalisée en 2019 par la Banque Européenne pour la Reconstruction et le Développement (BERD), la Banque Européenne d’Investissement (BEI) et le Groupe de la Banque Mondiale (WBG), les résultats révèlent que les défaillances institutionnelles, telles que les contraintes réglementaires et l’accès limité aux ressources financières, entravent significativement l’innovation des entreprises familiales. Toutefois, l’implication active des familles dans le management favorise l’innovation, tandis que la propriété familiale n’a pas d’effet significatif. L’étude met en évidence que les entreprises familiales dirigées par des membres de la famille développent des stratégies adaptatives et résilientes leur permettant de mieux surmonter les contraintes institutionnelles et d’exploiter les opportunités d’innovation dans un environnement difficile
How do acquirers bid? Evidence from serial acquisitions in China
No full textInternational audienceThis study explores the anchoring effect of previous bid premiums on acquirers’ bidding behavior in serial acquisitions. We demonstrate that, after controlling for deal, target, as well as acquirer characteristics, learning, and unobserved confounding factors, the current bid premium is positively correlated with the acquirer’s previous bid premium. The strength of this anchoring effect diminishes with longer time intervals between acquisitions and increases with the industry similarity of targets and acquisition frequency. Notably, it remains unaffected by the acquirer’s state ownership. Additionally, the anchoring effect is less pronounced during periods of high economic uncertainty and can reverse following a change in the acquirer’s CEO. Our findings suggest that serial acquisitions are interrelated events, challenging the notion that each bid is an isolated occurrence. This research provides insights into the underperformance of serial acquirers compared to single acquirers and the declining trend in announcement returns across successive deals
Forecasting Oil Price Volatility: Does Oil Price Uncertainty Matter?
No full textInternational audienceIn this paper, we empirically examine the predictive power of oil price uncertainty on time‐varying volatility in the oil futures market. Quantifying oil price uncertainty as the purely unforecastable component of oil price changes, we find this measure hassignificant predictive power on the return volatility of crude oil futures for horizons up to 9 months ahead. Moreover, our oilprice uncertainty factor outperforms the realized oil price volatility. In addition, our structural vector autoregression model shows that the effect of oil price uncertainty shock on oil‐market volatility is higher in magnitude and persistence when compared with the effect of aggregate demand, oil demand, supply, and oil price volatility shocks
GWO in Interesting Times: Joint Editorial
No full textInternational audienceThis editorial explores our contemporary “interesting times,” marked by intensifying global crises—deepening inequalities, conflicts in regions like Gaza and Sudan, and an escalating climate emergency—that expose systemic flaws in political, economic, and social structures. The rise of right-wing populism amplifies these vulnerabilities, introducing narratives of nationalism, sexism, and racism that threaten human rights and democratic norms. In the United States, the resurgence of Trump has emboldened misogynistic, homophobic, and xenophobic ideologies, reflecting a broader pattern of power, patriarchy, race, and capitalism converging to sustain systemic inequities. Against this backdrop, the authors of this collaborative editorial, members of the Gender, Work & Organization board, draw on diverse disciplinary and geographical perspectives to highlight how these inequities disproportionately affect marginalized communities. They advocate feminist, intersectional, and decolonial approaches to dismantle hierarchical structures of oppression. Beyond critique, the editorial envisions new possibilities for inclusive futures, emphasizing the transformative potential of grassroots activism, policy reforms, and rigorous scholarship in charting equitable paths forward
Information and Communication Theories
No full textInternational audienceInformation and communication theories are often intertwined, making the boundaries between them blurry. This chapter is an attempt to de-Americanise the history of information and communication theories by focusing on four traditions of scholarship in this field: Chinese, Latin American, French, and Soviet/Russian. These theories and related debates emerged in different parts of the globe during the second half of the twentieth century – thanks to the increasing interconnectivity fostered by the spread of media and communication technologies. The four case studies aim to answer the following research questions: How were, or are, information and communication theories combined in the region? What were the most relevant concepts about information and communication and who suggested them? What are the main connections with other disciplines and other theorists all over the world – and, specifically, with American theorists of information
Editorial: Voices from the academy: a response to President Donald Trump’s anti-DEI policies
No full textInternational audienceEditorial: Voices from the academy: a response to President Donald Trump’s anti-DEI policie
Back to the Future? A Caution
No full textInternational audienceThis Counterpoint cautions that future making research treats the future too simplistically and fails to acknowledge the fundamental uncertainty inherent in all futures work. First, future making scholarship overlooks existing academic research, in which similar concerns have been pursued, empirically and conceptually, for years. Second, utopian futures are considered achievable if only actors have a vision of what they wish to create. Finally, most future making statements around grand challenges rely on little more than hope, failing to account for the complex relationalities shaping them. I substantiate my argument by drawing on the scenario planning literature, Knightian uncertainty, and anthropology of future research. I also critique the Point's call for future making scholars to adopt practice-based approaches (Wenzel et al., forthcoming) in their empirical inquiries, arguing that the 'as Practice' move in management studies is yet to achieve its aspirations. Additionally, I caution against the other Counterpoint in this debate that future making requires the realization of desired and emancipatory futures (Comi et al., forthcoming), as this view is too restrictive for broad and deep future making theorizing to emerge
Household Waste Reduction: A Segmented Approach Through Social Practice Theory
No full textInternational audienc
“A Dream that Never Came True”: The National Society for the Study of Communication in Search of a Center, 1951–1967
No full textOne of the most prestigious international journal in our field, which is unfortunately not on the sciences com list.International audienceThis article chronicles two little-known projects associated with the National Society for the Study of Communication – an outgrowth of the Speech Association of America and the predecessor of the International Communication Association – in the 1950s and 1960s. The Information Distribution Center (IDC) and the National Center of Communication Arts and Sciences (NCCAS) both aimed at indexing and disseminating communication research material and were considered central to the association and to the field. IDC and NCCAS aimed to hold the field and the association together, draw their boundaries, resolve problems, and integrate academic communities. As loci of disciplinary rituals, IDC and NCCAS offer a unique perspective on the history of the field and the association in their early days