1,720,958 research outputs found
The contribution of the Framework to achieving and disclosing the Sustainable Development Goals
No full textThis chapter examines the contribution of the Framework published by the International Integrated Reporting Council (IIRC) to the achievement and disclosure of the United Nations’ Sustainable Development Goals (SDGs). Framework, promoting Integrated reporting and integrated thinking, can serve as an effective communication and management tool to assist organisations in aligning their business approaches and long-term value creation process with SDGs challenges. In particular, the chapter identifies the links among the 17 SDGs and the six capitals of the Framework. These links highlight how the achievement of SDGs impacts the six capitals, transforming and modifying them over time, and can support the implementation of a comprehensive and impactful sustainable development strategy. Moreover, a four-step procedure to contribute to SDGs through the Framework is illustrated based on prior research. With reporting as the end goal, this procedure allows users to address strategy and business models effectively, going beyond the simple linking between capital and SDGs
Percorsi di sostenibilità. L'esperienza delle imprese mantovane
No full textL’implementazione della sostenibilità pone interrogativi concreti a organizzazioni, professionisti e comunità locali.
Questo volume presenta i risultati di uno studio realizzato sul territorio mantovano da un gruppo di ricerca del Dipartimento di Management dell’Università di Verona, nell’ambito del progetto “Mantova Sostiene il Futuro” sostenuto da un network di studi professionali.
Attraverso oltre cento interviste, la ricerca indaga su come le imprese mantovane interpretino e attuino la sostenibilità nelle sue tre dimensioni –ambientale, sociale e di governance –, mettendo in luce sfide, progressi, perplessità e ritardi. Ne emerge un quadro articolato: se quasi tutte le imprese attribuiscono rilievo ai temi ambientali, i profili sociali e di governance sono spesso percepiti come “già soddisfatti” o marginali. Alcune realtà hanno intrapreso percorsi strutturati e integrati, mentre altre dichiarano intenzioni ancora prive di concreta attuazione. L’analisi per cluster rafforza questa percezione, distinguendo tra diverse tipologie di imprese, identificate come “apprendisti”, “emergenti” e “pionieri” della sostenibilità.
Il volume non si limita a fotografare lo stato dell’arte, ma offre anche chiavi di lettura utili per comprendere come le imprese si stiano preparando alla sfida della rendicontazione di sostenibilità, spinta dall’avanzare della regolamentazione e dalla necessità di legittimarsi agli occhi degli stakeholder. La ricerca si configura così come un contributo prezioso per imprenditori, professionisti e policy maker che vogliano orientarsi in un contesto di cambiamento culturale e organizzativo ormai ineludibile
Operationalising materiality. Applied guidelines on how to identify and monitor the evolution of sustainability-related material issues
No full textThese guidelines aim to unveil how to identify and monitor the evolution of sustainability- related material issues. The materiality principle is acquiring increasing importance especially in the context of sustainability reporting. Great attention has been paid to this principle by the main standard setters and regulators, who in recent months are publishing important documents aimed at regulating future sustainability reporting. However, this evolution is only partially associated with an adequate guidance on the “operationalisation” of this principle in the context of (sustainability) reporting as well as in other business areas in which the identification of material issues appears to be of fundamental importance for developing a sustainable corporate strategy. These guidelines aim to fill this gap by providing practical recommendations on the evidence needed to make sound materiality judgements, and on the best practices in terms of the related governance processes
L'implementazione del principio di materialità. Linee guida applicative per identificare e monitorare la rilevanza delle questioni di sostenibilità
No full textQueste linee guida si propongono di offrire un supporto utile all’identificazione e al monitoraggio dell’evoluzione di ciò che, per le imprese e le altre organizzazioni, è “materiale” sul fronte della sostenibilità. Il principio di materialità sta acquisendo sempre maggiore importanza soprattutto nel contesto del reporting di sostenibilità. I principali standard setter e regolatori hanno posto grande attenzione a questo principio e negli ultimi mesi stanno pubblicando importanti documenti volti a regolamentare il futuro di questa forma di reporting. Tuttavia, questa evoluzione è solo parzialmente accompagnata da adeguate guide “operative” che supportino le organizzazioni nel momento in cui si trovano concretamente ad applicare tale principio nel contesto della rendicontazione (di sostenibilità) e di altre attività aziendali in cui l’identificazione delle questioni materiali appare di fondamentale importanza per lo sviluppo di una strategia aziendale sostenibile. Queste linee guida mirano a colmare questa lacuna fornendo raccomandazioni pratiche per formulare delle analisi di materialità robuste e credibili e per allestire adeguati processi di governance
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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