1,720,961 research outputs found
Editorial
No full textThe proceedings of the 11th ERRN conference showcase contemporary research on risk management amid technological, environmental, and organizational change. Contributions highlight how governance structures, cultural dynamics, and methodological innovation shape resilience across sectors, from SMEs to digital ecosystems. Together, they offer forward‐looking insights and call for continued interdisciplinary collaboration to navigate uncertainty
The impact of the EU non-financial information directive on environmental disclosure: evidence from Italian environmentally sensitive industries.
Full text linkPurpose: To determine whether to entrust the EU to create a new non-financial reporting framework or endorse the extant reporting framework developed by the Global Reporting Initiative (GRI), this study explored whether the mandatory implementation of the EU Directive positively impacted the GRI-based environmental disclosure.
Design/Methodology/Approach: We compared the pre-and post-EU Directive environmental disclosure of 16 Italian environmentally sensitive companies. We employed an extended coding scheme and developed a unique scoring system to compare the quantitative and qualitative changes in environmental disclosure.
Findings: The analysis showed that the quantity of environmental disclosure increased after the mandatory EU Directive adoption. The most significant change was observed regarding the disclosure topics explicitly required by the Italian legislature. Additionally, disclosure of soft information continued to prevail over that of hard information in the post-Directive period. While the Directive boosted the level of adherence to GRI standards, Italian companies disclosed information that could be easily mimicked (soft) instead of objective measures that could be verified (hard). In light of this evidence, the endorsement of extant GRI standards could be a valuable option for enhancing the comparability and transparency of environmental disclosure.
Originality: This study employed an original extended coding system and proposed related environmental disclosure indexes that allow monitoring changes in environmental disclosure over time. This study is one of the few that justifies the significant impact of regulation (here the EU Directive) on the increase in environmental disclosure and that uses hard and soft information typology to examine the quality of environmental disclosure
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
Trust in machine learning applied for analysis of non-financial disclosures
No full textThis study is designed to address the question of how far we can trust machine learning models applied to the analysis of non-financial disclosures. More specifically, we show the possibilities of using machine learning algorithms to process climate-related information based on companies’ disclosures on their climate risk management, adaptation, and mitigation strategies.
In a methodical context, we run two rounds of the annotations of the non-financial reports, to cover companies’ climate change-related disclosures. Based on this, we build a model for supervised learning. The annotated fragments (text corpora) along with the assigned climate risk classes, are then used as a source of for both binary and multi-class models. For the binary classification tasks, all annotated fragments (text corpora) will be considered as risk-related, while in the multi-class task, the specific climate risk categories will be considered.
Our experiments have shown that the level of trust, expressed in terms of different quality metrics, i.e., balanced accuracy, weighted precision, weighted recall, and weighted F1-score, should be greater when we use ML models as compared to simple keywords-based text analysis. We have proved that the ML models can achieve statistically significantly higher metric values than the baseline model and thus their predictions can be trusted to a greater extent
Motives for socially responsible activities in the context of value creation factors: research results
No full textDispelling 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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