1,720,966 research outputs found
Il reporting di sostenibilità nel settore pubblico
No full textIl presente studio si pone l’obiettivo di investigare il tema del sustainability reporting (SR) in ambito pubblico. A partire dalla proposta dell’International Public Sector Accounting Standards Board (IPSASB), finalizzata a rilasciare un framework di regole ad hoc per la realizzazione dei report sostenibilità, lo studio intende tracciare lo stato dell’arte sul tema nell’ottica di proporre una sintesi organica dello scenario in evoluzione individuando le tematiche e le principali indicazioni rese dai partecipanti alla consultazione IPSASB. Il metodo di ricerca è di tipo qualitativo con approccio interpretativo e documentale di fonti primarie e secondarie ( comment letters, siti web istituzionali, articoli scientifici, report settoriali/professionali). I risultati della ricerca sono orientati a tracciare lo stato dell’arte sul tema del sustainaibility reporting in ambito pubblico al fine di individuare gli ambiti e i principi rilevanti che dovranno essere le fondamenta di un futuro standard di sostenibilità per le organizzazioni pubbliche. L’originalità del lavoro di ricerca deriva dalla raccolta di evidenze teoriche sul tema di recente introduzione e in forte evoluzione
From corporate planning to performance: how institutional forces propel sustainability in European firms
No full textPurpose – This study aims to assess and identify the key factors driving companies to develop a strategic plan integrating non-financial objectives into corporate strategies. Design/methodology/approach – This study employed a quantitative methodology, conducting a logistic panel regression analysis. The sample consisted of 990 large European companies (2018–2022) based on their specific commitment. This study employed institutional theory as a theoretical framework to explore the external pressures driving companies to adopt similar approaches in response to their corporate environment. Findings – The results show that the isomorphic forces impact the integration of non-financial goals into strategic planning. Normative pressures, as measured by Hofstede’s cultural dimensions (long-term orientation, uncertainty avoidance and individualism), have a positive impact on integrating non-financial goals into the strategic planning process. Additionally, the presence of an organization that has already published a strategic plan integrating non-financial objectives encourages mimetic pressures, positively influencing other companies in the same country. However, regulatory pressures negatively affect the integration of non-financial goals into strategic plans. Research limitations/implications – This study provides theoretical and practical implications. Theoretically, it contributes to the expansion of the literature on corporate strategic planning focusing on sustainability issues. Additionally, the study offers policymakers and managers valuable insights into the impact of institutional forces on the decision-making process. Originality/value – The paper’s originality lies in addressing a research gap: while sustainability reporting is widely studied, there is a limited focus on the strategic planning of sustainability issues. The study contributes by offering insights into strategic planning for sustainability, enhancing understanding in this field
L'inquadramento aziendale del modello a rete: profili interpretativi ed emergenti
No full textl presente volume ha l’obiettivo di investigare i profili economico-aziendali e giuridici delle reti d’impresa, con particolare riferimento al contesto regionale e locale, offrendo alcune prospettive di indagine riconducibili ai temi dell’innovazione, della competitività e delle best practice
Sustainability reporting practices in smes. A systematic study and future avenues
No full textPurpose. The aim of the research is to analyse the current state of the art of the debate on sustainability reporting practices tailored specifically for SMEs.
Design/methodology/approach. We applied a systematic literature analysis using Scopus and Web of Science as leading databases in searching studies. The initial sample was composed of 85 articles. After the screening process, we selected a final sample of 33 papers that we investigated under the lens of Alvesson and Deetz (2000) providing insights, criticisms and transformative redefinition.
Findings. We retrieved three research areas: (i) IR and SMEs; (ii) CSR reporting and SMEs; (iii) SDGs reporting, circular economy and SMEs. Our results highlight the pros and cons of the adoption of these sustainability reporting models by SMEs, offering critical issues and future avenues.
Practical and Social Implications. This study provides both theoretical and practical implications. The theoretical implications refer to its contribution to advancing the research field by providing valuable insights for future investigations. From a practical standpoint, this study can serve as a catalyst for SME managers to embrace sustainability reporting models.
Originality of the study. The originality of this study derives from the first-time to draft what are sustainability reporting practices in SMEs. This paper is directed to academic and practical communities
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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