scholarly journals Into the woods of corporate fairytales and environmental reporting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Leanne J. Morrison ◽  
Alan Lowe
Keyword(s):  
Narrative Analysis ◽  
Single Case ◽  
Critical Role ◽  
Corporate Communications ◽  
Environmental Reporting ◽  
Content Type ◽  
Corporate Reporting ◽  
Dialogic Approach ◽  
Corporate Environmental Reporting ◽  
A Company

PurposeUsing a dialogic approach to narrative analysis through the lens of fairytale, this paper explores the shared construction of corporate environmental stories. The analysis provided aims to reveal the narrative messaging which is implicit in corporate reporting, to contrast corporate and stakeholder narratives and to bring attention to the ubiquity of storytelling in corporate communications.Design/methodology/approachThis paper examines a series of events in which a single case company plays the central role. The environmental section of the case company's sustainability report is examined through the lens of fairytale analysis. Next, two counter accounts are constructed which foreground multiple stakeholder accounts and retold as fairytales.FindingsThe dialogic nature of accounts plays a critical role in how stakeholders understand the environmental impacts of a company. Storytelling mechanisms have been used to shape the perspective and sympathies of the report reader in favour of the company. We use these same mechanisms to create two collective counter accounts which display different sympathies.Research limitations/implicationsThis research reveals how the narrative nature of corporate reports may be used to fabricate a particular perspective through storytelling. By doing so, it challenges the authority of the version of events provided by the company and gives voice to collective counter accounts which are shared by and can be disseminated to other stakeholders.Originality/valueThis paper provides a unique perspective to understanding corporate environmental reporting and the stories shared by and with external stakeholders by drawing from a novel link between fairytale, storytelling and counter accounting.

The impact of corporate environmental reporting on customer-related performance and market value

2018 ◽  
Vol 56 (7) ◽  
pp. 1630-1659 ◽  
Author(s):  
Ikram Radhouane ◽  
Mehdi Nekhili ◽  
Haithem Nagati ◽  
Gilles Paché
Keyword(s):  
Environmental Performance ◽  
Information Disclosure ◽  
Critical Role ◽  
Generalized Method Of Moments ◽  
Market Value ◽  
Environmental Reporting ◽  
Content Type ◽  
The Difference ◽  
Corporate Environmental Reporting ◽  
The Impact

Purpose The purpose of this paper is to illustrate the potential benefits for firms that report more on environmental activities, with regard to two important categories of stakeholders: shareholders and customers. Design/methodology/approach To avoid the endogeneity problem, the authors apply the system generalized method of moments approach by estimating the relationship between environmental reporting and firm performance with regard both to levels and first differences simultaneously. Findings Based on the 120 largest publicly traded companies in France from 2007 to 2011, results suggest that shareholders interpret and perceive firms’ environmental information disclosure differently than consumers. However, reporting on environmental duties is perceived favorably by both customers and shareholders for firms with better environmental performance. In the same way, an increase in the level of environmental reporting is valuable in terms of customer-related performance (i.e. sales growth and profit margin) and in terms of market value (i.e. Tobin’s q) for firms operating in customer proximity industries. In a supplementary analysis, the authors found that, for reporting on climate change (a component of the combined environmental reporting index), positive customer and shareholder perceptions are acquired in particular through superior environmental performance and proximity to the final customer. Research limitations/implications When reporting on their environmental duties, environmental performance and proximity to the final customers play a critical role for firms in obtaining the necessary support of key stakeholders. Originality/value To the best of the authors’ knowledge, this is the first study to explore the difference between shareholders’ and customers’ perception of environmental reporting according to firms’ environmental performance and to their proximity to the final customer.

Unmasking conflict in vertical coopetition

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anni Rajala ◽  
Annika Tidström
Keyword(s):  
Design Methodology ◽  
Manufacturing Sector ◽  
Single Case ◽  
Content Type ◽  
Multiple Levels ◽  
A Company ◽  
Practical Implications ◽  
Different Levels ◽  
And Task

Purpose The purpose of this study is to increase understanding about vertical coopetition from the perspective of interrelated conflict episodes on multiple levels. Design/methodology/approach The empirical part is based on a qualitative single case study of a coopetitive buyer-supplier relationship in the manufacturing sector. Findings Conflicts in vertical coopetition evolve from being merely functional and task-related to becoming dysfunctional and relationship-related, as the level of competition increases. The nature of conflict episodes influences the development of vertical coopetition, and therefore, the interrelatedness of conflict episodes is important to acknowledge. Practical implications Although a conflict is considered functional within a company, it may still be dysfunctional as far as the coopetitive relationship with the buyer or seller is concerned. Competition may trigger conflicts related to protecting own technology and knowledge, which may lead to termination of the cooperation, therefore coopetition should be managed in a way that balance sharing and protecting important knowledge to get advantages of coopetition. Originality/value The findings enhance prior research on vertical coopetition by offering new perspectives on causes of conflicts, their management, outcomes and types. The value of taking a multilevel approach lies in the ability to show how conflicts occur and influence other conflicts through the interrelatedness of conflict elements on different levels.

scholarly journals Driving internationalization through business model innovation

2019 ◽  
Vol 28 (2) ◽  
pp. 201-220 ◽  
Author(s):  
Angelo Cavallo ◽  
Antonio Ghezzi ◽  
Bertha Viviana Ruales Guzmán
Keyword(s):  
Business Model ◽  
Design Methodology ◽  
Business Models ◽  
International Entrepreneurship ◽  
Single Case ◽  
Business Model Innovation ◽  
Content Type ◽  
A Company ◽  
North Western

Purpose This paper aims to investigate how a firm may innovate its business model to internationalize. Design/methodology/approach Owing to its novelty and to the depth of the investigation required to grasp the mechanisms and logics of business model innovation aiming at internationalization, a single case study has been performed related to a company located in North-Western Colombia. Findings The study provides detailed empirical evidences over the mutual connection and complementarities among value mechanisms of business models. Moreover, this study suggests that BMI fosters internationalization to scale, which, in turn, will require additional changes to match new customer needs as they emerge. Also, the study shows an extension of the action–space of lean startup approaches, intended as scientific approaches to international entrepreneurship. Originality/value This study connects business model innovation and internationalization as few studies have done before.

scholarly journals Board characteristic and corporate environmental reporting in Nigeria

2019 ◽  
Vol 4 (1) ◽  
pp. 2-17 ◽  
Author(s):  
Usman Shehu Aliyu
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Significant Relationship ◽  
Board Independence ◽  
Environmental Reporting ◽  
Management Committee ◽  
Content Type ◽  
Quality Reporting ◽  
Corporate Environmental Reporting ◽  
Risk Management Committee

Purpose The issue that revolves around corporate governance and corporate environmental reporting (CER) has always been an essential element deliberated upon globally. A good corporate governance mechanism instills an investor’s confidence and ensures a transparent process that facilitates more disclosures and quality reporting. Precisely, the purpose of this paper is to investigate the relationship between corporate governance variables, namely, board size, board independence, board meeting (BM), risk management committee composition and CER in Nigeria. This study utilized the data obtained from the annual reports of 24 non-financial public listed companies in the Nigeria Stock Exchange comprising three sectors, namely, industrial goods, natural resources and oil & gas for the period of 2011–2015. The model of this study is theoretically based on agency theory. In analyzing data, this study utilized panel data analysis. Based on the Hausman test, the random effect model was used to examine the effect of predictors on CER. The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER. Finally, the study provides suggestions for future research and several recommendations for regulators, government and accounting professional bodies. Design/methodology/approach The data was analysed using statistics. Findings The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER. Originality/value There are no prior studies linking risk management committee with CER.

Spin-in and spin-out for growth – On the acquisition and divestiture of high-tech firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christina Öberg
Keyword(s):  
Single Case ◽  
Secondary Data ◽  
Study Data ◽  
High Tech ◽  
Strategic Decisions ◽  
Resource Based View ◽  
Content Type ◽  
Company Growth ◽  
A Company

PurposeThis paper describes and discusses company spin-ins and spin-outs as a means to understand company growth in a dynamic context. The following question is asked: How can growth be understood in spin-ins and spin-outs of innovative firms? The paper suggests return on capabilities as a measure to understand growth in an open innovation context.Design/methodology/approachThe empirical part of the paper consists of a single case study. Data was captured through interviews and secondary data sources.FindingsThe paper points to that resources alone do not explain strategic decisions by a company and how spin-ins and spin-outs result from the need for capabilities, changes in business foci and temporary solutions to deal with overcapacities or lack of alternatives.Originality/valueThe paper contributes to research by discussing contemporary issues in strategy and innovation and relating them to the resource-based view and the growth of the firm. Spin-outs, and acquisitions and divestitures as interlinked events have rarely been focused on in the literature, while they remain frequent phenomena in practice.

Measuring performance in corporate environmental reporting in Nigeria

2020 ◽  
Vol 24 (2) ◽  
pp. 183-195
Author(s):  
Oluwamayowa Olalekan Iredele
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Environmental Information ◽  
Annual Reports ◽  
Current Status ◽  
Multiple Sources ◽  
Environmental Reporting ◽  
Content Type ◽  
Sustainability Reports ◽  
Corporate Environmental Reporting

Purpose The purpose of this study is to measure the current level of corporate environmental reporting (CER) in the developing economy of Nigeria. This is with a view to drive the effort of firms towards improving on the present practice. An attempt is made to also determine the extent to which the level of CER differs on account of firm characteristics. Design/methodology/approach The study used data for the top 40 companies on the Nigerian stock exchange as of 31 December 2017 based on market capitalization. The annual reports, company website and sustainability reports were the major sources of data. The paper used descriptive statistics and one-way analysis of variance to analyse data. Findings Despite the attempt to explore multiple sources in obtaining environmental information, empirical evidence from the present study confirms that the level of environmental reporting is low; most companies report environmental issues through the website. It further found an association between CER and firm size. Practical implications The findings will be of interest to policymakers and regulators on the need to regulate environmental reporting. Thus, motivating firms towards better environmental performance in Nigeria. Originality/value The paper extends environmental reporting research in Nigeria beyond the use of annual reports. It captured environmental information reported through the website and sustainability reports. It provides information on the current status in terms of quality and content of information reported. Finally, it found that firm size is a contingent factor for CER in Nigeria.

The Role of Middle Managers in Knowledge Transfer

2007 ◽  
Vol 06 (04) ◽  
pp. 297-302 ◽  
Author(s):  
Robert Carty ◽  
Siobhan Walsh
Keyword(s):  
Knowledge Transfer ◽  
Middle Managers ◽  
Single Case ◽  
Middle Management ◽  
Critical Role ◽  
Radical Change ◽  
Knowledge Loss ◽  
A Company

This paper examines the causes of knowledge loss in a company undergoing a process of radical change. Using a methodology based on a single case study, the research highlights the critical role of middle managers in facilitating knowledge transfer. Middle managers facilitate both socialisation mechanisms for knowledge transfer and the maintenance of knowledge transfer systems based on information technology. The findings of the research suggest that eliminating layers of middle management will inevitably lead to knowledge loss, with consequential implications for competitive advantage. Based on the findings, a typology linking knowledge transfer to organisational forms is proposed.

scholarly journals Convergence or divergence? Corporate climate-change reporting in China

2016 ◽  
Vol 24 (4) ◽  
pp. 391-414 ◽  
Author(s):  
Helen Hong Yang ◽  
Alan Farley
Keyword(s):  
Climate Change ◽  
Information Disclosure ◽  
Annual Reports ◽  
National Guidelines ◽  
Environmental Reporting ◽  
Chi Square ◽  
Content Type ◽  
Institutional Influences ◽  
Chi Square Test ◽  
Corporate Environmental Reporting

Purpose This paper aims to investigate the extent international and domestic guidelines have influenced the content of corporate environmental reporting (CER) in the context of China’s radical institutional transition from bureaucratic secrecy to openness, marked by the first nationwide guidelines on Open Government Information (OGI) and Open Environment Information (OEI), effective in 2008. Design/methodology/approach The study develops a research instrument that captures international and Chinese national guidelines pertaining to environmental information disclosure. This instrument is used to analyse 471 reports of leading 100 listed Chinese companies for the critical period between 2006 and 2010. Chi-square test statistics are used to analyse the significance of differences in reporting items supported by Chinese guidelines versus those supported by international reporting guidelines only. Findings Partial convergence in climate-change reporting co-exists with divergent China specific interpretation of climate change. The coercive institutional influences of the Chinese government’s guidance in OGI and OEI led to the rapid growth of CER in 2008 compared to 2006, despite compliance being voluntary. Originality/value The study is innovative in explicitly measuring any changes in reporting relative to the potential for additional reporting. Such a method more accurately evaluates the effect of institutional influences on reporting. The study provides a fresh profile of the content and the reporting medium of CER, with a particular focus on climate change in the Chinese context. The findings highlight research into CER based on annual reports risks results being incomplete and misleading. Findings have practical implications for policy makers in other emerging economies.

Supply chain vulnerability: contributions from an edifying case study

2019 ◽  
Vol 32 (2) ◽  
pp. 214-232 ◽  
Author(s):  
Salomée Ruel ◽  
Sabry Shaaban ◽  
Margaux Ducros
Keyword(s):  
Data Privacy ◽  
Single Case ◽  
Global Scale ◽  
Resource Based View ◽  
Content Type ◽  
Knowledge Based ◽  
Research Gap ◽  
A Company ◽  
Practical Implications

PurposeCompanies today observe an increase in the complexity and vulnerability of their supply chains (SCs) as a result of global scale networks and a turbulent environment. The purpose of this paper is to explore knowledge management (KM) as a potential way of reducing SC vulnerability and answer the following question: how does inter-organisational KM influence efforts to reduce SC vulnerability?Design/methodology/approachDrawing on the resource-based view and the knowledge-based view (KBV), a single case study in the energy industry is conducted by collecting various data through interviews, observations and internal documents.FindingsThis edifying case study indicates that a lack of KM hinders any attempt to mitigate SC vulnerability.Research limitations/implicationsThis research shows several limitations such as data privacy, generalisation and the decision to study an atypical SC.Practical implicationsThe paper points out in a dedicated section the key actions a company should take in order to develop the required characteristics of knowledge expressed in the KBV.Originality/valueThis is the first qualitative research that investigates the relationships between SC vulnerability and KM, and more particularly in a recycling context where a strong research gap exists.

scholarly journals The influence of the Chinese government's political ideology in the field of corporate environmental reporting

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hui Situ ◽  
Carol Tilt ◽  
Pi-Shen Seet
Keyword(s):  
Decision Making ◽  
Political Ideology ◽  
Economic Capital ◽  
Symbolic Power ◽  
Chinese Government ◽  
Environmental Reporting ◽  
Content Type ◽  
Chinese Companies ◽  
The Government ◽  
Corporate Environmental Reporting

PurposeIn a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of how the Chinese government uses its symbolic power to promote corporate environmental reporting (CER) have been under-studied, and therefore, this paper aims to address this gap in the literature by investigating the various strategies the Chinese government uses to influence CER and how political ideology plays a key role.Design/methodology/approachThis study uses discourse analysis to examine the annual reports and corporate social responsibility (CSR) reports from seven Chinese companies between 2007 and 2011. And the data analysis presented is informed by Bourdieu's conceptualisation of symbolic power.FindingsThe Chinese government, through exercising the symbolic power, manages to build consensus, so that the Chinese government's political ideology becomes the habitus which is deeply embedded in the companies' perception of practices. In China, the government dominates the field and owns the economic capital. In order to accumulate symbolic capital, companies must adhere to political ideology, which helps them maintain and improve their social position and ultimately reward them with more economic capital. The findings show that the CER provided by Chinese companies is a symbolic product of this process.Originality/valueThe paper provides contributions around the themes of symbolic power wielded by the government that influence not only state-owned enterprises (SOEs) but also firms in the private sector. This paper also provides an important contribution to understanding, in the context of a strong ideologically based political system (such as China), how political ideology influences companies' decision-making in the field of CER.

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