Integrated reporting as a strategy for firm growth: multiple case study in Colombia

2017 ◽  
Vol 25 (4) ◽  
pp. 605-628 ◽  
Author(s):  
Hugo A. Macias ◽  
Angelica Farfan-Lievano

Purpose The purpose of this paper is to evaluate the implementation of the integrated reporting (IR) framework in a group of Colombian enterprises. Design/methodology/approach This is a multiple-case study in six enterprises that use the IR framework. The selected enterprises, all of which were located in either Bogota or Medellin, were Argos, EEB, EPM, ISA, Nutresa and Ocensa. The authors conducted individual interviews of reporters and performed a documentary analysis. Findings The few Colombian firms that use the IR framework all have ambitious expansion goals in the medium term. The main reason for the adoption of the IR framework in these firms is that it facilitates access to resources from new foreign investors. Research limitations/implications Since the framework was published recently, only a few Colombian firms follow it, and several of them do not apply all of its components. In the future, there will be more reports and a higher level of framework application. Practical implications In the firms studied, the IR framework is an important tool to support the search strategies of new sources of financial capital. Social implications If the use of the International Integrated Reporting Council (IIRC) framework were to diminish the application of the GRI, firms would be less likely to evaluate the impact of their activities on numerous stakeholders (other than shareholders). Originality/value This is the first Colombian study of IR to include both documentary analysis and personal interviews.

2019 ◽  
Vol 14 (4) ◽  
pp. 278-291
Author(s):  
Milla Syrjänen ◽  
Airi Hautamäki ◽  
Natalia Pleshkova ◽  
Sinikka Maliniemi

Purpose The purpose of this paper is to explore the parental sensitivity and self-protective strategies of parents with attention deficit hyperactivity disorder (ADHD) and those of their children. Design/methodology/approach Six parents with ADHD and their under 3-years-old children participated. One parent took part with her both children. The data included seven parent-child dyads. The parents were interviewed with the modified Adult Attachment Interview. Parental sensitivity was assessed using the CARE-Index. The self-protective strategies of the children were assessed with The Strange Situation Procedure or the Preschool Assessment of Attachment. Findings The study showed a variety of the self-protective strategies of parents with ADHD as well as those of their children. Three subgroups were formed on the basis of risk as indicated by Crittenden’s gradient of transformation of information. Parents displayed complex self-protective strategies as well as unresolved traumas, which impaired their sensitivity and ability to engage in mutual regulation of arousal and emotion. The parents’ needs of self-protection compromised their ability to protect and comfort their child that is their sensitivity. The children’s protective strategies matched those of their parents in regard to complexity as mediated by parental sensitivity. Originality/value This multiple-case study demonstrates new ideas to be tested with quantitative methods in larger samples. There are no previous studies which have examined both the attachment strategies and sensitivity of parents with ADHD connecting these with the evolving attachment strategies of their children.


2017 ◽  
Vol 39 (3) ◽  
pp. 5
Author(s):  
Solano Dos Santos Nascimento

ResumoO artigo apresenta o resultado de um estudo de casos múltiplos a respeito da relação entre três reportagens que trataram de problemas sociais – publicadas pela revista Época e pelos jornais O Globo e Correio Braziliense - e mudanças na legislação que teoricamente buscaram resolver os problemas apontados pelas reportagens. O estudo concluiu que houve influência das reportagens nas mudanças em leis, mas que esse impacto teve nuanças bastante distintas.AbstractThis report presents the results of a multiple case study about the relationship between three stories  that dealt with social problems - published by Época magazine and O Globo and Correio Braziliense newspapers  - and changes in legislation that theoretically sought to solve the problems pointed out by the stories . The study conclusion was that there was influence of the stories in laws  changes, the impact had quite different shades. ResumenEl artículo presenta el resultado de un estudio de casos múltiples acerca de la relación entre tres reportajes sobre problemas sociales-publicados por la revista Época y por los periódicos O Globo y Correio Braziliense - y cambios en la legislación que teóricamente buscaron resolver los problemas señalados por los reportajes . El estudio concluyó que hubo influencia de los reportajes en los cambios de leyes, pero que ese impacto tuvo matices muy distintos.


2018 ◽  
Vol 10 (3) ◽  
pp. 333-343 ◽  
Author(s):  
Alfred Huan Zhi Chan ◽  
Mohd Dahlan Malek ◽  
Ferlis Bahari

Purpose The purpose of this paper is to identify higher authority organizational stressors encountered by higher education deans. Design/methodology/approach This current research employed a qualitative approach utilizing a contextual paradigm with a multiple case study methodology. Findings Out of ten investigated deans in a public higher education institution in Malaysia, nine reported experiences of organizational stressor elements arising from higher authority. Three non-overlapping subthemes were systematically discovered. Practical implications Successful identification of these higher authority organizational stressors has implications for higher education management policies. Policies that reduce or eliminate these stressors may create a positive and progressive environment for deans and the higher education field. Originality/value This study will thus serve to promote a deeper understanding of higher authority organizational stressors encountered by higher education deans.


2018 ◽  
Vol 33 (5) ◽  
pp. 730-743 ◽  
Author(s):  
Maryam Lashgari ◽  
Catherine Sutton-Brady ◽  
Klaus Solberg Søilen ◽  
Pernilla Ulfvengren

PurposeThe purpose of this study is to clarify business-to-business (B2B) firms’ strategies of social media marketing communication. The study aims to explore the factors contributing to the formation and adoption of integration strategies and identify who the B2B firms target.Design/methodology/approachA multiple case study approach is used to compare four multinational corporations and their practices. Face-to-face interviews with key managers, and extensive readings and observations of the firms’ websites and social media platforms have been conducted.FindingsThe study results in a model, illustrating different processes of selection, adoption and integration involved in the development of social media communication strategy for B2B firms. Major factors involved in determining the platform type, and strategies used within different phases and processes are identified.Research limitations/implicationsAs the chosen methodology may limit generalizability, further research is encouraged to test the model within a B2B context especially within small and medium enterprises as only large multinational corporations were investigated in this study.Practical implicationsThe paper provides insight into how B2B marketers can align social media with their firms’ goals through the strategic selection of platforms to reach the targeted audience and communicate their message.Originality/valueThe study uncovers the benefits gained by B2B firms’ through interaction with individuals on social media. This is a significant contribution as the value of such interaction was previously undefined and acted as a barrier for adopting social media in some B2B firms.


Author(s):  
Courtney Braun ◽  
Katherine A. Tamminen

Researchers have examined the impact of coaches’ emotional expressions and emotional intelligence on athlete outcomes (Allan, V., & Côté, J. (2016). A cross-sectional analysis of coaches’ observed emotion-behavior profiles and adolescent athletes’ self-reported developmental outcomes. Journal of Applied Sport Psychology, 28, 321–337; Thelwell, R.C., Lane, A.M., Weston, N.J., & Greenlees, I.A. (2008). Examining relationships between emotional intelligence and coaching efficacy. International Journal of Sport and Exercise Psychology, 6, 224–235; van Kleef, G.A., Cheshin, A., Koning, L.F., & Wolf, S.A. (2018). Emotional games: How coaches’ emotional expressions shape players’ emotions, inferences, and team performance. Psychology of Sport & Exercise). However, there is little research examining coaches’ use of specific strategies to regulate their athletes’ emotions. The purpose of the present study was to explore the strategies coaches used to try and regulate their athletes’ emotions, and to explore the relationship and contextual factors influencing coaches’ IER strategy use. A longitudinal multiple case study approach was used (Stake, R.E. (2006). Multiple case study analysis. New York: The Guilford Press) with five cases, each consisting of one male coach and two individual varsity sport athletes (N = 15). Participants completed individual interviews, a two-week audio diary period, and a follow-up interview. Data were inductively and deductively analyzed and a conceptual model was developed outlining athletes’ emotions and emotion regulation, coaches’ IER, the coach-athlete relationship, and contextual factors. Participants described a bidirectional association between the coach-athlete relationship and coaches’ IER. A number of factors influenced athletes’ and coaches’ use of emotion regulation strategies and contributed to the quality of the coach-athlete relationship. The IER strategies that coaches used may reflect instrumental, performance-related motives, and coaches’ IER efforts may also contribute to coaches’ emotional labour.


Author(s):  
Joakim Hans Kembro ◽  
Andreas Norrman

Purpose The purpose of this study is to explore warehouse configuration in omni-channel retailing. Design/methodology/approach A multiple case study is conducted with six large omni-channel retailers from three different sectors. Findings The study shows an increase in the number, variation and frequency of flows passing through omni-channel warehouses. Along with an increased variety of stock keeping units (including singles vs multipacks), there is an increase in the complexity of planning and coordination of order fulfillment. Retailers test a mix of different solutions for storage and picking and partly shift focus to advanced sorting operations. The companies already have or plan to invest in substantial automation systems, which emphasize the importance of capturing and using accurate master data. Research limitations/implications The study highlights the need to understand the interrelations and co-development of configuration elements in omni-channel warehousing. The findings also suggest that a successful transformation requires increased collaboration with upstream and downstream partners. Conceptual models are developed to illustrate strategies and development paths in omni-channel warehousing, and suggestions for future research are summarized in a research agenda. A research limitation is the focus on Swedish retailers in three sectors (fashion, consumer electronics and DIY/construction material). Future studies can include additional sectors, extend the geographical scope and explore cross-regional differences. Practical implications As one of the few deeper case studies on omni-channel warehousing, practitioners will find new configurations described and analyzed here. Along with conceptual models, a synthesis of challenges and potential solutions are presented to support retailers’ practical analysis and decision making. Originality/value This is one of the first multiple case studies that go deeper into omni-channel warehouse configuration, which is of increasing importance to both scholars and practitioners in the field.


Author(s):  
Robert Martens ◽  
Susan K. Fan ◽  
Rocky J. Dwyer

PurposeThe purpose of this qualitative, multiple-case study was to explore the successful strategies that managers of light and high-tech small and medium-sized manufacturing companies in the Netherlands, use to adopt additive manufacturing (AM) technology into their business models.Design/methodology/approachA qualitative, multiple-case study approach was used. The participants for this study consisted of executive-level managers of light and high-tech manufacturing companies in the Netherlands. Company documents were studied, and individual interviews were undertaken with participants to gain an understanding of the strategies they used to adopt AM technology into their business models.FindingsThree significant themes emerged from the data analysis: identify business opportunities for AM technology, experiment with AM technology and embed AM technology.Research limitations/implicationsThe findings of this study could be of advantage to industry leaders and manufacturing managers who are contemplating to adopt AM in their business models.Originality/valueThis study may contribute to the further proliferation of AM technology. Industry leaders may also gain a clearer understanding of the effects of 3DP on local employment. The results of the study may also work as a catalyst for increased awareness for manufacturing firm leaders who have not yet considered the opportunities and threats AM technology presents to their organizations.


2020 ◽  
Vol 41 (4/5) ◽  
pp. 279-293 ◽  
Author(s):  
Małgorzata Fedorowicz-Kruszewska

PurposeThe purpose of this paper is to explain the concepts related to environmental education in the context of sustainable development, to indicate the links between them as well as to identify and organize elements of library activities that have the potential to implement environmental education.Design/methodology/approachThe method of analysis and criticism of scientific and professional literature and research reports was used. The multiple case study method was also used.FindingsAn analysis of literature and multiple case studies confirms the assumption that sustainable development is now a new paradigm of librarianship. Among the goals of sustainable development are environmental goals, which in libraries can be achieved through environmental education. A broad approach to environmental education has been proposed, which is implemented not only by using library services but also by building green collections, contacts with environmentally involved librarians, using ecological library infrastructure, observing sustainable management methods in libraries, cooperation between the library and the external environment in terms of the natural environment.Research limitations/implicationsAn analysis of 20 case studies was carried out regarding the implementation of pro-environmental measures in libraries. Examination of a larger number of case studies would probably give a more complete picture of this area of activity in libraries. The next stage of research should be the development of standards/guidelines in the field of environmental education in libraries, and then the development of methods and techniques for assessing the quality of library activities in this area and methods for assessing the impact of libraries on society and the environment in the field of environmental education.Practical implicationsThe paper indicates – based on case study analyses – those library elements that have potential in the field of environmental education. They were ordered in categories that were assigned to the three main components of a library: people, artefacts and processes.Social implicationsSustainable development is a new library paradigm. The paper focuses on the environmental area, specifically environmental education. It has been recognized that libraries have considerable potential for environmental education and should be seen as socially responsible organizations that take responsibility for the impact of their decisions and actions on society and the environment.Originality/valueThe paper explains the basic concepts of environmental education and the relationships between them. It defines the area of environmental education in libraries in terms of library activity elements that can be used to organize them according to the three main components of a library, which are people, artefacts and processes. The paper also indicates that sustainable development should be treated as a new paradigm of librarianship, and environmental education as a new research field of library and information science.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Camilla Lundgren ◽  
Jon Bokrantz ◽  
Anders Skoogh

PurposeThe purpose of this study is to ensure productive, robust and sustainable production systems by enabling future investments in maintenance. This study aims to provide a deeper understanding of the investment process and thereby facilitate future maintenance-related investments. The objectives are to describe the investment process, map the decision support and roles involved and identify factors influencing the process.Design/methodology/approachThe study was designed as a multiple-case study, with three industrial cases of maintenance-related investments. A structured coding procedure was used to analyse the empirical data from the cases.FindingsThis paper provides a deeper understanding of the process of maintenance-related investments. Eleven factors influencing the investment process could be identified, three of which were seen in all three cases. These three factors are: fact-based decision-support, internal integration and foresight.Practical implicationsInvestments in modern maintenance are needed to ensure productive, robust and sustainable production in the future. However, it is a challenge in manufacturing industry to justify maintenance-related investments. This challenge may be solved by developing a decision-support system, or a structured work procedure, that considers the findings of this study.Originality/valueFrom this study, an extended view of the relation between quantifying effects of maintenance and maintenance-related investment is proposed, including surrounding factors influencing the investment process. The factors were identified using a structured and transparent coding procedure which is rarely used in maintenance research.


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