1,721,242 research outputs found
Performance and risk management
No full textPerformance and risk management are seen by some as two ends of the same spectrum. Performance measurement and management is about steering an enterprise towards a profitable and viable future, whilst risk management is about avoiding the pitfalls that can overwhelm and ultimately put an enterprise out of business. But should the functions and processes of performance measurement and management be integrated with those of risk management? What are the consequences of this integration? How should this be done in practice? In this editorial we briefly chart the debate between those who propose it is important to keep the functions separate and those who advocate integration before presenting the empirical research that informs this conversation
La transizione sostenibile dell’impresa
No full textLa transizione sostenibile rappresenta un processo di cambiamento del modo di fare impresa, nel quale la creazione di valore deve non solo contribuire alla sopravvivenza dell’impresa stessa, ma portare anche benefici ai sistemi naturali e sociali direttamente e indirettamente connessi alle attività aziendali. Presenteremo inizialmente lo scenario nel quale le imprese operano enfatizzando i cambiamenti in atto con particolare attenzione agli effetti derivanti dai cambiamenti climatici e alle strategie che le imprese possono sviluppare per affrontare tali cambiamenti. Successivamente descriveremo le caratteristiche della transizione sostenibile e definiremo il concetto di business sustainability, esplicitando l’importanza di un approccio sistemico alla gestione della sostenibilità dell’azienda. Tratteremo quindi il tema dell’innovazione sostenibile, approfondendone le diverse fasi e presentando un modello d’innovazione sostenibile che le imprese possono adottare. Concluderemo affrontando il tema del reporting di sostenibilità, discutendone limiti ed opportunità per le imprese
The evolution of sustainability measurement research
Full text linkResearch in sustainability measurement has been growing at a very high pace over the past years, and it has explored a variety of issues, from sustainability disclosure to measurement in green supply chains, from the diffusion of environmental standards to the political use of sustainability metrics. This study is the first to report and discuss the results of a comprehensive review of the sustainability measurement literature. In particular, we adopt a wide conceptualization of the measurement process, and analyze data through a bibliometric method - bibliographic coupling. Our results show that the literature is divided into eight distinct areas of inquiry and 12 sub-fields, some of which have expanded significantly over recent years, and others appear to be waning. Furthermore, the lack of a comprehensive view of sustainability measurement has led to the development of many separate communities, resulting in duplications of effort, incomplete framing of the problem, and the proposal of partial solutions. However, findings drawn in sustainability measurement research could inform current debates in performance measurement and management in three main ways: by emphasizing stakeholders’ roles in the design, implementation and use of measures; by indicating ways to establish common measures and sharing data between organizations; and by adopting novel theoretical perspectives. Equally, future sustainability measurement studies could benefit from consideration of extant research on strategic performance measurement and on the behavioral effects of measurement practices
Measuring knowledge assets within organizations. An individual-level perspective
No full textThe purpose of this chapter in two-fold in that it seeks: (1) to develop a model for assessing and valuing intellectual capital that specifically focuses on the knowledge assets possessed by company’s employees, and (2) to explore the effect that intellectual capital dimensions have on two individual job attitudes such as job satisfaction and turnover propensity. The proposed model has been developed based on the data gathered on a two-year survey on all the employees of a leading company in the Italian food product market. The final sample comprises 1.117 usable observations. Results suggest that human capital and structural capital positively affect individual job attitudes such as job satisfaction and low turnover propensity. Specifically, structural capital fully mediates the effect of the human capital dimension on individual job attitudes
A Multidimensional Measure of Employees’ Intangibles. A Managerial Implementation of the Tool
No full textPurpose The aims of this research are: to develop and test an evaluation model of the intangible resources related to the employees; to value the impact that these intangible resources have on individual work attitudes such as job satisfaction and turnover propensity. Design/methodology/approach Two surveys were conducted in 2005 and 2006 for employees of a leading Italian company in the agricultural food sector. A structural equation modelling methodology was used to define the quantitative measures of the system of resources and to determine the relations among the different constructs. Findings It was found that the items adopted in the study capture the constructs of human capital and structural capital and, moreover, these two dimensions positively affect individual work attitudes such as job satisfaction and turnover. Originality/value The measurement system developed in this research can be used in any firm that seeks to measure the intangible resources related to employees. The system represents a tool that may support managers in planning and control of human resource investments of the firm. One of the main limitations is that the study is based on surveys of employees, so it only enables comparison among different departments, production plants, professional category or seniority within the company. Moreover, the indicators used are not measured objectively, making it difficult for any inter-company comparison. © 2007, Emerald Group Publishing Limite
The Effects of Performance Measurement Uses on Organizational Ambidexterity and Company Performance
No full textThis study looks at how performance measurement can be used to drive simultaneously exploitative and explorative behaviors, and impact company performance. In doing so, this research considers performance measurement as an important, but neglected antecedent of organizational ambidexterity, and adds to existing evidence on the impact of organizational ambidexterity on firm financial and non-financial performance. The study draws on two main bodies of literature: organizational ambidexterity, and performance measurement and management. The results of our survey of 153 Italian companies suggest that: (1) organizational ambidexterity positively impacts company performance; (2) integrating diagnostic and interactive uses of measurement systems positively affects organizational performance; and (3) this relationship is mediated by a company’s ability to innovate its products or services, while exploiting existing assets and resources. Taken together, these findings suggest that organizational ambidexterity positively mediates the relationship between performance measurement uses and company performance
The effect of intellectual capital attributes on organizational performance. The case of the Bologna Opera House
No full textIn this study, we propose to model how intellectual capital (IC) attributes affect the performance of organizations operating in the performing arts sector, more specifically opera companies. In particular, the aim of this paper is twofold in that it seeks: (1) to analyze the role IC plays in performing arts organizations; and (2) to propose research hypotheses that suggest how IC affects the performance of these organizations. An in-depth qualitative approach was adopted. The research methodology deployed consists of a longitudinal case study of a major Italian opera house. The main findings of this study are two: (1) the identification of six attributes of IC that are deeply grounded in management theories and that make the definition of the IC construct more theoretically robust with respect to other studies that are less evidence-based; (2) the development of a model that shows how IC attributes affect the three different performance dimensions of performing arts organizations. © 2009 Operational Research Society. All rights reserved
Responding to a Wicked Problem: How Time, Sense of Place, and Organisational Boundaries Shape Companies’ Decarbonisation Strategies
Full text linkA rapidly expanding number of companies have pledged to contribute towards the Paris Agreement’s goal by establishing 2050 net-zero emissions targets. However, the literature lacks an in-depth analysis of firms’ strategies to reach those targets and their underlying assumptions. Scholars increasingly use time and space as functional constructs to theorise what motivates different business responses to climate change. Organisational boundaries represent an additional critical dimension when analysing companies’ climate actions. Hence, we adopted a novel tri-dimensional framework (time, sense of place, and organisational boundaries) to analyse the link between the targets companies set and their proposed decarbonisation strategies. We conducted a qualitative content analysis of self-reported and tertiary data from 45 European manufacturing companies rated as leaders in climate action. By investigating how time, sense of place, and organisational boundaries substantiate companies’ decarbonisation strategies’ present and possible future impact, we delineate how different approaches to the three dimensions enable or constrain the comprehensives of net-zero strategies
Impact pathways: the hidden challenges of Scope 3 emissions measurement and management
Full text linkPurpose – This pathway discusses the need for further research into how focal companies measure and manage indirect Scope 3 emissions in their value chains.
Design/methodology/approach – This pathway relies on the authors’ qualitative research on European companies’ decarbonisation strategies. We analysed self-reported and tertiary data from 33 manufacturing European companies considered leaders in climate action. Additionally, interviews were conducted with four experts who work to elaborate decarbonisation strategies in large companies that are part of global value chains. Findings – The limited visibility of focal firms over their value chains and data collection capacity raises questions on the reliability of indirect emissions inventories and companies’ ability to manage indirect emissions.
Research limitations/implications – Investigation of the emerging empirical phenomena of indirect emissions may lead to valuable insights for the measurement and management of sustainability issues.
Practical implications – Our piece explores the process of constructing indirect emissions inventories, assists in ensuring accurate interpretation of the data and provokes discussion on focal companies’ role in managing Scope 3 emissions.
Social implications – Many stakeholders refer to companies’ Scope 3 inventories. This piece exposes inconsistencies in these inventories and what companies’ responsibilities are in managing emissions. Originality/value – Research on managing sustainability issues in supply and value chains is increasing, and indirect emissions are central in this space. This impact pathway seeks to stimulate research in underdeveloped areas by discussing the limitations of this data and highlighting practical limitations present in its management
Managing the invisible: the role of air quality in the hospitality industry
Full text linkPurpose
This paper aims to critically reflect on the relevance of indoor air quality (IAQ) in the hospitality industry and propose future research pathways. This study extracts four main perspectives from the literature about the impact of IAQ – i.e. premise, employees, customers and business – and illustrates the importance of this issue in the post-pandemic and broader sustainability context.
Design/methodology/approach
Based on a semi-systematic literature review, this study clusters a comprehensive body of research in two ways: first through an analysis of keyword co-occurrence patterns and second through an alignment with the three pillars of sustainability. Thus, this paper identifies relevant streams of literature to outline the current impact of IAQ in the hospitality sector. This study discusses and synthesizes several management theories to identify future research directions and propose effective IAQ management strategies.
Findings
Despite the post-pandemic attention to health issues in indoor environments, IAQ remains under-researched in the hospitality management literature. Inadequate IAQ can lead to health consequences, either acute or chronic, that negatively affect guest satisfaction and loyalty; thus, an effective IAQ management can enhance a hotel’s reputation and attract eco-conscious customers. Technological solutions, such as sensors and smart heating venting and air conditioning systems, may improve IAQ while ensuring energy efficiency and cost management.
Research limitations/implications
This study is based on a semi-systematic literature review, which may limit the generalizability of the findings. This study outlines several pathways for future research, including longitudinal studies, cross-cultural comparisons and empirical assessments of the economic and behavioral impacts of IAQ improvements in hospitality premises.
Originality/value
This paper thoroughly examines IAQ within the hospitality industry, connecting the topic with broader sustainability and management frameworks. It provides a roadmap for future research that can support the scientific conversation at both the academic and managerial levels, ideally leading to the development of effective IAQ management strategies
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