scholarly journals Developing forward-looking orientation in integrated reporting

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Martin H. Kunc ◽  
Maria Cleofe Giorgino ◽  
Federico Barnabè
Keyword(s):  
Future Orientation ◽  
Quantitative Information ◽  
Integrated Reporting ◽  
Resource Based View ◽  
Content Type ◽  
Additional Information ◽  
Information Gap ◽  
The Future ◽  
Forward Looking

Purpose According to the “strategic focus and future orientation” principle of the integrated reporting (<IR>) framework, <IR> should provide information useful to support investors in assessing the future financial performance of organizations. This study aims to support the operationalization of this function by improving the forward-looking orientation of the integrated report. Design/methodology/approach Basing on the backward- and forward-looking disclosure in <IR> and the dynamic resource-based view (DRBV), this study develops an explorative case study building a quantitative simulation model based on an integrated report. Findings This study provides useful insights into how operationalizing the <IR> “future orientation” and obtaining more quantitative information on the organization’s capacity to create value in the future by applying DRBV and quantitative simulation modeling. Research limitations/implications The article presents one case study to explore the method suggested to improve the <IR> forward-looking orientation. Additional case studies applying the same research design should be certainly useful to refine the method. Practical implications Supporting the <IR> forward-looking orientation, this study provides additional information for the decision-making process of investors, thus contributing to the efficient and productive allocation of capital. Originality/value Few studies have investigated forward-looking information in integrated reports, highlighting the existence of an “information gap” referred to such disclosure. Overcoming these previous results, the study provides useful insights on how to improve the <IR> forward-looking orientation.

scholarly journals Scoping Review of Thermal Comfort Research in Colombia

Buildings ◽  
2021 ◽  
Vol 11 (6) ◽  
pp. 232
Author(s):  
Juan Manuel Medina ◽  
Carolina M. Rodriguez ◽  
Maria Camila Coronado ◽  
Lina Maria Garcia
Keyword(s):  
Thermal Comfort ◽  
Scoping Review ◽  
Architectural Design ◽  
Urban Climate ◽  
Academic Community ◽  
Additional Information ◽  
The Future ◽  
Art Research ◽  
Occupant Satisfaction

The analysis of thermal comfort in buildings, energy consumption, and occupant satisfaction is crucial to influencing the architectural design methodologies of the future. However, research in these fields in developing countries is sectorised. Most times, the standards to study and assess thermal comfort such as ASHRAE Standard 55, EN 15251, and ISO 7730 are insufficient and not appropriate for the geographical areas of application. This article presents a scoping review of published work in Colombia, as a representative case study, to highlight the state-of-the-art, research trends, gaps, and potential areas for further development. It examines the amount, origin, extent, and content of research and peer-reviewed documentation over the last decades. The findings allow new insights regarding the preferred models and the evaluation tools that have been used to date and that are recommended to use in the future. It also includes additional information regarding the most and least studied regions, cities, and climates in the country. This work could be of interest for the academic community and policymakers in the areas related to indoor and urban climate management and energy efficiency.

Exploring the nexus between integrated reporting and sustainability embeddedness

2019 ◽  
Vol 10 (5) ◽  
pp. 822-843 ◽  
Author(s):  
Catherine Le Roux ◽  
Marius Pretorius
Keyword(s):  
Stock Exchange ◽  
Single Case ◽  
Listed Company ◽  
Data Gathering ◽  
Integrated Reporting ◽  
Content Type ◽  
Multiple Data ◽  
Practical Implications ◽  
Insight Into

Purpose This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by obtaining in-depth insight from the sensemaking of those in practice. Design/methodology/approach A single exploratory case study design strategy was applied to a leading stock exchange listed company in the property industry in South Africa. Rich qualitative data were gathered by applying multiple data gathering techniques to a diverse group of employees within the case company. Findings This empirical study contributes a metaphor of a cog and chain and nine themes that elucidate employee sensemaking at the nexus. Integrated reporting was found to drive sustainability embeddedness and foster changes within the organisation. The themes offer in-depth insight into how employees made sense of integrated reporting as a driver for sustainability embeddedness. Research limitations/implications The findings emerged from a single case study that operated in a mandatory disclosure context and are therefore not generalisable. The findings reflect the intended outcomes of integrated reporting and further research to explore the unintended outcomes and challenges associated with integrated reporting is suggested. Practical implications The study contributes to a growing practice based agenda by offering a better understanding of how integrated reporting and sustainability are conceptualised and adopted in practice. Social implications The findings offer organisations’ guidance on integrated reporting and sustainability embeddedness adoption which can have vast implications for society and the environment. Originality/value The study responds to gaps in the literature and calls for studies to explore the intersection between integrated reporting and sustainability embeddedness by engaging those in practice.

The employment landscape and LIS education in Pakistan: challenges and prospects

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amara Malik ◽  
Kanwal Ameen
Keyword(s):  
Information Science ◽  
Future Orientation ◽  
Library And Information Science ◽  
Structured Interviews ◽  
Job Market ◽  
Content Type ◽  
Face To Face ◽  
Job Titles ◽  
The Future ◽  
Information Landscape

Purpose This study aims to explore the current and future employment opportunities for library and information science (LIS) graduates. It identifies future employers and emerging competitors in the information landscape. The strategies that may be used to respond to and capture the future job market are also presented for LIS schools in the light of the study findings. Design/methodology/approach The qualitative approach coupled with the interview technique was used for collecting insight into the phenomena. Face-to-face and telephonic semi-structured interviews were conducted with 17 faculty members (professors, associate professors and assistant professors) from 8 LIS departments. A thematic analysis approach was used to analyze the data to present the participants’ opinions regarding various aspects of the job market in the country. Findings It was found that the job market was still traditional (library) and would continue to be so for the next five to seven years. However, the findings also indicated the emergence of a non-traditional job market in the country. New job titles and functions relevant to the emerging job sector other than libraries in the information environment were noted. Originality/value Findings may have a direct impact on the future orientation, survival and sustainability of LIS programs in the country. The study may inform curriculum revision and updating efforts to make it more relevant and responsive to future needs.

scholarly journals Distributed leadership, team working and service improvement in healthcare

2015 ◽  
Vol 28 (4) ◽  
pp. 332-344 ◽  
Author(s):  
George Boak ◽  
Victoria Dickens ◽  
Annalisa Newson ◽  
Louise Brown
Keyword(s):  
Distributed Leadership ◽  
Positive Impact ◽  
Single Case ◽  
Quantitative Information ◽  
Service Improvement ◽  
Healthcare Organisation ◽  
Case Study Methodology ◽  
Content Type ◽  
Team Working

Purpose – The purpose of this paper is to analyse the introduction of distributed leadership and team working in a therapy department in a healthcare organisation and to explore the factors that enabled the introduction to be successful. Design/methodology/approach – This paper used a case study methodology. Qualitative and quantitative information was gathered from one physiotherapy department over a period of 24 months. Findings – Distributed leadership and team working were central to a number of system changes that were initiated by the department, which led to improvements in patient waiting times for therapy. The paper identifies six factors that appear to have influenced the successful introduction of distributed learning and team working in this case. Research limitations/implications – This is a single case study. It would be interesting to explore whether these factors are found in other cases where distributed leadership is introduced in healthcare organisations. Practical implications – The paper provides an example of successful introduction of distributed leadership, which has had a positive impact on services to patients. Other therapy teams may consider how the approach may be adopted or adapted to their own circumstances. Originality/value – Although distributed leadership is thought to be important in healthcare, particularly when organisational change is needed, there are very few studies of the practicalities of how it can be introduced.

scholarly journals Purposeful leadership for the future police service

2017 ◽  
Vol 6 (3) ◽  
pp. 200-208 ◽  
Author(s):  
Ramya Yarlagadda ◽  
Catherine Bailey ◽  
Amanda Shantz ◽  
Patrick Briône ◽  
Ksenia Zheltoukhova
Keyword(s):  
Positive Impact ◽  
Police Force ◽  
Moral Code ◽  
Content Type ◽  
Direct Reports ◽  
Sense Of Direction ◽  
The Future ◽  
Survey Interviews ◽  
The Uk

Purpose The purpose of this paper is to examine the prevalence of purposeful and ethical leadership in a UK county police force – referred to by the pseudonym PoliceOrg. The paper also evaluates the extent to which officers feel their values fit with those of the organisation, and the outcomes achieved by purposeful and ethical leaders. Design/methodology/approach A questionnaire survey, interviews and focus groups were conducted at PoliceOrg. The findings are compared with those from a public sector case study and with a representative sample of the UK working population. Findings Purposeful leaders at PoliceOrg have a positive impact on important outcomes for their direct reports and provide a sense of direction and guidance to those who do not feel a strong fit between their values and those of their organisation. Research limitations/implications The study focuses on a new construct (purposeful leadership) that has not previously been explored in the academic literature. Consequently, the findings cannot be directly compared with those of other studies. The survey focused on the views of police sergeants and constables, and only one police force participated as a case study; hence, the generalisability of the findings is limited. Practical implications Police organisations should nurture and sustain workplace environments where leaders can translate their personal moral code and ethical values into their role behaviours to address the policing challenges of the future. Originality/value This study elucidates the concept of purposeful leadership in the context of a police force.

Saudi telecom: an example of accelerated internationalization

2014 ◽  
Vol 5 (1) ◽  
pp. 71-96 ◽  
Author(s):  
Lyn Suzanne Amine ◽  
Golam Mostafa Khan
Keyword(s):  
Secondary Data ◽  
Direct Access ◽  
Strategic Choices ◽  
Resource Based View ◽  
Content Type ◽  
Portfolio Development ◽  
Contingency View ◽  
Case Development ◽  
Theoretical Analyses

Purpose – A new case study of accelerated internationalization (AI) shows that in only two years, Saudi telecom (STC) entered markets across the Middle East, Asia, and Africa. Managerial analysis identifies reasons for success while questioning strategic choices and their implications. Theory-driven analysis reviews STC's experience in light of selected theories and frameworks. This case is also intended for teaching purposes. The paper aims to discuss these issues. Design/methodology/approach – Responding to Welch et al.'s call, the authors use “interpretive sense-making” and “contextualized explanation” and highlight environmental context in the case study development. The authors review case-based research, explain data collection problems, present managerial and theoretical analyses of the case, discuss the findings relative to the literature, and suggest directions for research. Findings – Case analysis reveals STC's focus on global portfolio development as a driver of AI. Theoretical analysis confirms the psychic distance construct and its paradox, as well as the notion of epochs of internationalization while warning that the path and stages models of internationalization are at odds with AI. The authors call for a contingency view of the resource-based view as a function of context. Research limitations/implications – Limitations arise from the use of secondary data for case development because direct access to this Saudi company was not feasible. Practical implications – AI is popular among wealthy Gulf telecoms ambitious for growth. Regional competition in the Gulf is characterized by copycat and follow-the-leader strategies which preclude elaboration of unique, inimitable or non-substitutable assets, resources or capabilities. Originality/value – This innovative approach to case development provides a rich database for probing analyses of managerial and theoretical implications of AI in a Gulf-based company.

Resort-based or resource-based tourism? A case study of Jamaica

2014 ◽  
Vol 4 (2) ◽  
pp. 1-19 ◽  
Author(s):  
Gaunette Marie Sinclair-Maragh
Keyword(s):  
Learning Outcomes ◽  
Tourism Development ◽  
Tourism Industry ◽  
Content Type ◽  
Tourism Management ◽  
Hospitality And Tourism Management ◽  
The Future ◽  
Hospitality And Tourism

Title – Resort-based or resource-based tourism? A case study of Jamaica. Subject area – This case study can be used in the following subject areas: tourism management; tourism policy; tourism planning and development; destination marketing and management; hospitality and tourism management; special event planning and management; and attraction management. Study level/applicability – This case study is useful to both undergraduate and graduate students specializing in hospitality and tourism management. Case overview – This case study explored the nature of two forms of tourism development; resort-based and resource-based, and aimed to determine which is the more viable and sustainable option for the future of tourism in Jamaica, an island destination in the Caribbean which depends highly on the tourism industry. The literature established that both forms of tourism are challenged by several and varying factors and so their synergistic integration appears to be the most functional option for sustainable tourism development in Jamaica along with the involvement of the relevant stakeholders. Expected learning outcomes – The students should be able to: Distinguish between resort-based tourism and resource-based tourism by identifying the elements and attributes that make them different. ▪Explain the usefulness and drawbacks of both types of tourism model. ▪Discuss the nature of culture and heritage tourism and eco-tourism. ▪Analyze Jamaica's tourism model from the nineteenth to the twenty-firstst century by assessing the changes and developments. ▪Discuss the role of government in facilitating the development of a “wholisitic tourism model” that will facilitate the synergy of resort-based tourism and resource-based tourism. ▪Assess the role of the private sector in encouraging and facilitating resource-based tourism. Supplementary materials – Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Social implications – This case study conceptually and empirically analyzed the tourism model in Jamaica to ascertain whether or not the future of Jamaica's tourism should remain dependent on resort-based tourism or should it opt for resource-based tourism as a more viable and sustainable option. The discussion however, indicates that resort-based tourism can synergize with resource-based tourism to achieve sustainable development along with the involvement of all the relevant stakeholders including the government, hotel operators and the residents. The case synopsis likewise presented a concise summary of the literature reviewed regarding the concepts of resort-based tourism and resource-based tourism; and the case of Jamaica's tourism.The learning outcomes are intended to guide the teaching- learning process and stimulate students' understanding of the concepts of resort-based tourism and resource-based tourism and their specific implications in terms of tourism development in Jamaica. This knowledge can also be generalized to other destinations with similar historical background and tourism resources. The applied questions will guide the discussions and provide additional resources for assessment purposes. They will also help the students to critically assess the dynamics of tourism development.The case synopsis is consistent with the learning outcomes, corresponding applied questions and course recommendations. A total of two to three-hours teaching session can be used to discuss the constructs, analyze the case in point and answer the applied questions.

The Free State University integrated reporting: a critical consideration

2015 ◽  
Vol 16 (2) ◽  
pp. 443-462 ◽  
Author(s):  
Stefania Veltri ◽  
Antonella Silvestri
Keyword(s):  
Real Life ◽  
State University ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Relationships ◽  
Study Approach ◽  
Depth Analysis ◽  
Social Capitals ◽  
International Integrated Reporting Council

Purpose – The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders. Design/methodology/approach – The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature. Findings – UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS IR shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organisational ability to create value is not disclosed. Research limitations/implications – The implications based on the “bad” experience of UFS IR aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an IRing project in their organisations. Originality/value – To the best of the knowledge the research is the first investigating the IR theme in the public sector, specifically the higher education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the IR.

Healthcare strategic management and the resource based view

2014 ◽  
Vol 7 (3) ◽  
pp. 251-264 ◽  
Author(s):  
Bita Arbab Kash ◽  
Aaron Spaulding ◽  
Larry D. Gamm ◽  
Christopher E. Johnson
Keyword(s):  
Strategic Management ◽  
Health Systems ◽  
Strategic Change ◽  
Strategic Decision ◽  
Comparative Case Study ◽  
Strategy Formulation ◽  
Resource Based View ◽  
Content Type ◽  
Strategic Initiatives

Purpose – The purpose of this paper is to examine how two large health systems formulate and implement strategy with a specific focus on differences and similarities in the nature of strategic initiatives across systems. The aim is to gain a better understanding of the role of resource dependency theory (RDT) and resource based view (RBV) in healthcare strategic management. Design/methodology/approach – A comparative case study design is used to describe, categorize and compare strategic change initiatives within a children's health and a multi-hospital system located in two competitive metropolitan markets. A total of 61 in-person semi-structured interviews with healthcare administrators were conducted during 2009. Summary statistics and qualitative content analysis were employed to examine strategic initiatives. Findings – The two health systems have as their top initiatives very similar pursuits, thus indicating that both utilize an externally oriented RDT method of strategy formulation. The relevance of the RBV becomes apparent during resource deployment for strategy implementation. The process of healthcare strategic decision-making incorporates RDT and RBV as separate and compatible activities that are sequential. Research limitations/implications – Results from this comparative case study are based on only two health systems. Further, the RBV perspective only takes managerial resources and time into consideration. Practical implications – Given that external resources are likely to become more constrained, it is important that hospitals leverage relevant internal resources, in the identification of competitive advantages and effective execution of strategic initiatives. Originality/value – The author propose a refined healthcare strategic management framework that takes both RDT and RBV into consideration by systematically linking strategy formulation with deployment of resources.

Forward looking vs backward looking

2017 ◽  
Vol 7 (2) ◽  
pp. 228-248 ◽  
Author(s):  
Yanyan Gao ◽  
Jun Sun ◽  
Qin Zhou
Keyword(s):  
Default Risk ◽  
Evaluation System ◽  
Content Type ◽  
Credit Evaluation ◽  
Additional Information ◽  
Ex Post ◽  
P2p Lending ◽  
Evaluation Mechanism ◽  
Credit Evaluation System ◽  
Forward Looking

Purpose The purpose of this paper is to estimate the effectiveness of the credit evaluation system using the borrowing data from China’s leading P2P lending platform, Renrendai.com. Design/methodology/approach The current credit valuation systems are classified into the forward-looking mechanism, which judges the borrowers’ credit levels based on their uploaded information, and the backward-looking mechanism, which judges the borrowers’ credit levels based on their historical repayment performance. Probit models and Tobit models are used to examine the effectiveness of credit evaluation mechanisms. Findings The results show that only the “hard” information reflecting borrowers’ credit ability can explain the default risk on the platform under the forward-looking credit evaluation mechanism. The backward-looking credit evaluation mechanism (BCEM) based on the repeated borrowings produces both promise-enhancing and “fishing” incentives and thus fails to explain the default risk, and weakens the effectiveness of forward-looking credit indicators in explaining the default risk because it encourages borrowers to invest in forging forward-looking credit indicators. Additional information such as the interest rate and the repayment periods reveals borrowers’ credit and thus can also be used as a predictor of borrowers’ default risk. Practical implications The findings suggest that current ex ante screening based on the information collected from the borrowers or repeated borrowings is inadequate to control the default risk in P2P lending markets and thus needs be improved. Ex post monitoring and sharing on defaulter’s information should be strengthened to increase the default cost and thus to deter potential bad borrowers. Originality/value To the authors’ knowledge, this is the first paper classifying the credit evaluation system in online P2P lending market into the forward-looking type and the backward-looking type, which is important since they provide different incentives to borrowers. The paper also investigates and provides evidence on the promise-enhancing and “fishing” incentives of BCEMs.

Sign in / Sign up

Export Citation Format

Share Document