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.

Secrets of succession: how one family business reached the ninth generation

2019 ◽  
Vol 40 (5) ◽  
pp. 12-20 ◽  
Author(s):  
Chamsa Fendri ◽  
Pascal Nguyen
Keyword(s):  
Family Firms ◽  
Single Case ◽  
Content Type ◽  
Theoretical Concepts ◽  
The Social ◽  
The Family ◽  
Consistent Picture ◽  
Practical Implications ◽  
Insight Into

Purpose The purpose of this paper is to provide insight into the specific structures and routines of family firms and to highlight their strengths and weaknesses using a case study. Design/methodology/approach The case describes a French SME in the construction sector that is undergoing succession from the eighth to the ninth generation. Both generations have offered their viewpoints. The succession context allows us to better distinguish what makes a family firm uniquely resilient and what may easily turn into a weakness. Findings The case indicates that the trust that family owners have cultivated with employees allows the firm to operate less formally and with less rigid procedures. It also encourages employees to take initiatives and contributes to their greater engagement. On the other hand, it may expose the firm to more structured and well-organized competitors. Research limitations/implications The limitations are those relative to the use of a single case. Practical implications Succession is a delicate process that needs to be well prepared and executed without any haste. It involves retaining the firm’s strengths, such as the social capital that the family has patiently amassed. But it also represents an opportunity to review the firm’s practices and to introduce a good dose of innovation. Originality/value The case provides a vivid illustration of what makes family firms so distinctive. Theoretical concepts and empirical findings from the literature are put together in a single consistent picture.

Suicidality in detention centres: a case study

2017 ◽  
Vol 13 (1) ◽  
pp. 106-118 ◽  
Author(s):  
Jurgita Rimkeviciene ◽  
John O’Gorman ◽  
Diego De Leo
Keyword(s):  
Suicide Prevention ◽  
Asylum Seekers ◽  
Single Case ◽  
Refugee Status ◽  
Content Type ◽  
Study Approach ◽  
Processing Centre ◽  
Practical Implications ◽  
Insight Into

Purpose Recent reports raise suicidality among asylum seekers as a pertinent issue in current Australian offshore detention centres. However, knowledge on the nature of the suicidality in these centres is very limited. The purpose of this paper is to explore in depth how suicidality arises and develops in offshore detention centres. Design/methodology/approach A single case study approach was used. Findings This case study presents the findings on the suicidal process of an asylum seeker who attempted suicide three times while in Nauru Regional Processing Centre, the last of which being a near-lethal one. The prolonged mandatory detention, together with lack of clarity about the timeframes of detention and constant postponing of the legal processes were identified as the main factors driving the suicidal intent. The suicidal behaviour escalated from an interrupted attempt to a near lethal one within two years, which signals lack of adequate suicide prevention within detention. Practical implications The resources for mental health being limited in Nauru, it is likely overall changes in refugee status processing may be a more effective suicide prevention strategy rather than implementation of other additional measures. Originality/value Studies in offshore processing facilities have been scarce due to barriers for researchers to access the detention centres. This study offers a unique insight into suicidality in this hard to reach population.

scholarly journals Performative narrative and actor-network theory – a study of a hotel in administration

2018 ◽  
Vol 26 (5) ◽  
pp. 972-983 ◽  
Author(s):  
David Andrew Vickers ◽  
Alice Moore ◽  
Louise Vickers
Keyword(s):  
Narrative Analysis ◽  
Network Theory ◽  
Single Case ◽  
Actor Network Theory ◽  
Longitudinal Case Study ◽  
Actor Network ◽  
Content Type ◽  
Practical Implications ◽  
Insight Into

Purpose This study aims to weave together narrative analysis (hereinafter NA) and Actor-Network Theory (hereinafter ANT), in order to address recent calls for performative studies to combine approaches and specifically to use ANT. Particularly, they address how a conflicting narrative is mobilised through a network of internal–external and human–nonhuman actors. Design/methodology/approach A fragment of data, generated from a longitudinal case study, is explored using NA and ANT in combination. Findings By engaging with ANT’s rejection of dualisms (i.e. human–nonhuman and micro–macro) and its approach to relationality, the authors inform NA and performative studies. They also add to the limited literature addressing how conflicting antenarratives are mobilised and shape the organisation’s trajectory. Research limitations/implications Generalizing from a single case study is problematic, although transferability is possible. Generalisability could be achievable through multiple performative studies. Practical/implications By demonstrating how counter networks form and antenarrative is constructed to supplant hegemonic narrative, the authors are able to problematise the taken for granted and highlight the possibilities offered by divergent voices. Originality/value The performation provides a deeper understanding of organisational performance through our NA-ANT combination, and the authors provide insight into the mobilisation of conflicting narratives in organisation studies.

scholarly journals Innovation and cross-functional teams

2018 ◽  
Vol 24 (1/2) ◽  
pp. 84-105 ◽  
Author(s):  
Daniel Marasquini Stipp ◽  
Márcio Lopes Pimenta ◽  
Daniel Jugend
Keyword(s):  
Single Case ◽  
Field Research ◽  
Incremental Innovation ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Tax Management ◽  
Functional Teams ◽  
Practical Implications

Purpose The aim of this paper is to characterize how innovation may happen through cross-functional teams (CFT) in an organization of the public sector. Design/methodology/approach A case study helped to characterize several behavior patterns, team structures and respective links with generating innovation in internal processes and public answering contexts. Findings The results highlight that formal-temporary teams present a higher capacity to generate incremental innovation in products, whereas permanent-informal teams have a higher capacity to generate innovation in the internal processes and public answering contexts. Research limitations/implications The limitations of this research relate to the fact that this is a single case study, and although it is an important case to examine innovation and CFTs, by its very nature, it is not possible to extend and generalize the obtained data to other organizations. The evaluation of its propositions was merely qualitative, and future research is needed to validate its characteristics. Practical implications Several settings of CFTs are presented, as well as their ability to generate different types of innovation, such as the computerization of documents, petitions and papers, which decreases the time to answer the taxpayer. Moreover, CFTs can help to create products, such as computer programs that can be used not only locally but also in several public organizations related to tax management. Originality/value The field research provides the perceptions of the respondents regarding CFT characteristics that can lead to specific types of innovation, as well as the types of products or services that can be generated by these processes.

Lean Six Sigma strategy in telecom manufacturing

2014 ◽  
Vol 114 (6) ◽  
pp. 904-921 ◽  
Author(s):  
Roy Andersson ◽  
Per Hilletofth ◽  
Peter Manfredsson ◽  
Olli-Pekka Hilmola
Keyword(s):  
Supply Chain ◽  
Six Sigma ◽  
Single Case ◽  
Lean Six Sigma ◽  
Content Type ◽  
Strategic Emphasis ◽  
Company Culture ◽  
Difficult Times ◽  
Practical Implications

Purpose – The purpose of this paper is to elaborate, how the use of a joint-use strategy of Lean and Six Sigma can improve flexibility, robustness, and agility. Telecom manufacturing has been under tremendous change after dot.com bubble burst in the early 2000, and new competition has originated from Asia. Being successful requires now more than before, and joint-use of strategies is one option to survive. Design/methodology/approach – A single case study from a Swedish company operating in the telecom manufacturing was conducted. In particular, a Six Sigma project was followed and analyzed during 2002. However, the outcome of the Six Sigma project has been studied in longitudinal manner until 2014. Findings – The Lean Six Sigma strategy ensures flexible, robust, and efficient processes. However, to make them more agile in order to sustain in today's highly competitive environment, something more is required. This could include staff training, strengthening company culture and collaborating with key partners in the supply chain. Research limitations/implications – This study is limited to large company that usually has a lot of resources and choices where to put the strategic emphasis as well as has level of control of the supply chain operations. The situation could be very different in small and medium-sized companies and thus it may be more difficult to realize the Lean Six Sigma strategy in such environment. On the other hand, the processes in these companies are often less complex. Practical implications – This research provides guidance on how to manage the Lean Six Sigma strategy in order to ensure more flexible, robust, and efficient processes as well as how to perform a Six Sigma project in Lean environment, in a proper manner. Originality/value – This research provides guidance to companies regarding the applicability and properties of the Lean Six Sigma strategy. The paper will also serve as a basis for other companies and industries, on how to survive in difficult times.

Reshoring drivers and barriers in the Swedish manufacturing industry

2018 ◽  
Vol 11 (2) ◽  
pp. 174-201 ◽  
Author(s):  
Gabriella Engström ◽  
Kristina Sollander ◽  
Per Hilletofth ◽  
David Eriksson
Keyword(s):  
Manufacturing Industry ◽  
Future Research ◽  
Location Decisions ◽  
Location Decision ◽  
Manufacturing Companies ◽  
Content Type ◽  
Manufacturing Location ◽  
Practical Implications ◽  
Insight Into

PurposeThe purpose of this study is to explore reshoring drivers and barriers from a Swedish manufacturing perspective.Design/methodology/approachThis paper is a case study, including four Swedish manufacturing companies, with focus on drivers and barriers from the context of the Swedish manufacturing industry. A literature review of previously established drivers and barriers is used to map out the empirical findings and thereby identify potential gaps between the current body of literature and drivers and barriers from a Swedish manufacturing context.FindingsThe findings of the study suggest that quality issues continue to be one of the strongest reshoring drivers. Except for product quality, quality is also connected to host country’s infrastructure, communication and service. The supply chain perspective is a source of several drivers and is identified as a perspective often overlooked in offshoring decisions. Barriers related to firm specifics were more elaborately discussed by the companies, especially concerning calculation of location decision and the need to invest in resources, which allows for a higher level of capacity at the home country facility.Research limitations/implicationsThe study develops a structured table of reshoring drivers and barriers which can serve as a base for future research. Future research on the calculation of location decisions is deemed as a crucial step to further understand reshoring and aid companies in the decision-making process.Practical implicationsThe drivers and barriers identified in the study can give practitioners insight into reshoring from the perspective of the Swedish manufacturing industry and thus aid in future manufacturing location decisions. The table of drivers and barriers can also be important to understand how Sweden can strengthen its competitive advantage and motivate more companies to reshore manufacturing.Originality/valueThis is one of only few papers from the Nordic countries and also one of few case studies examining reshoring in manufacturing companies.

Top ten South African companies’ disclosure of materiality determination process and material issues in integrated reports

2018 ◽  
Vol 19 (2) ◽  
pp. 230-247 ◽  
Author(s):  
Natasja Steenkamp
Keyword(s):  
South African ◽  
Environmental Issues ◽  
Integrated Reporting ◽  
Content Type ◽  
Sustainable Performance ◽  
Award Winning ◽  
Reporting Framework ◽  
Determination Process ◽  
Practical Implications ◽  
Insight Into

Purpose The purpose of this paper is to develop guidelines of what award winning companies, leading practice in integrated reporting (IR) disclose in their integrated reports about material issues and their materiality determination processes. Also, to provide insight into what they disclose about their perception of materiality. Design/methodology/approach A content analysis was conducted to investigate what the top 10 South African companies of the 2015 Ernst and Young Excellence in Integrated Reporting Awards disclosed in their 2014 and 2015 integrated reports about their materiality determination processes, material issues and what materiality means to them. Thematic analyses were conducted in developing guidelines. Findings All except one company applied the International Integrated Reporting Framework. The materiality determination processes, material issues and companies’ descriptions of materiality are diverse. Material issues most companies identified relate to employees, social and environmental issues, customers and sustainable performance. Practical implications The proposed guidelines will provide useful strategies for organisations embarking on the IR journey about what issues could be considered as material and therefore included in integrated reports. It also proposes activities companies can undertake to identify, evaluate and prioritise material issues and execute their materiality determination process. Originality/value This paper is the first to develop guidelines of material matters and materiality determination processes. It also adds to existing literature on IR practice and the application of materiality.

Corporate social responsibility: a case study in the company of urbanization of Curitiba

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ananda Silva Singh ◽  
Eduardo De Carli ◽  
Luiz Aurélio Virtuoso ◽  
Andréa Paula Segatto ◽  
Fernanda Salvador Alves
Keyword(s):  
Corporate Social Responsibility ◽  
Public Schools ◽  
Social Responsibility ◽  
Public Transportation ◽  
Single Case ◽  
Transportation System ◽  
Content Type ◽  
Corporate Social ◽  
Practical Implications

Purpose The purpose of this paper is to analyze the commitment to a corporate social responsibility (CSR) practice developed by Company of Urbanization of Curitiba S/A – URBS, located in Curitiba (Paraná), Brazil. The paper observes the CSR practice developed by the company. Design/methodology/approach A descriptive study that used a qualitative approach was held. The research strategy of the research used consisted of a case study. Data were collected through semi-structured, in-depth interviews, documental analysis and direct observation. These data were further analyzed through the content analysis’ perspective. Findings The organization in question, even without obligation, develops a CSR project that contributes to the formation and awareness of young citizens, comprising ethical, voluntary, economical and legal responsibilities. Research limitations/implications Because of the fact that this is a single case study, the results cannot be generalized, representing only the reality of this case. Practical implications The practical implications of this study lies in the attention toward training of students of public schools, especially in aspects of buses and services usage and care for public equity, factors that even contribute to citizenship and the formation of better people and professionals. This will, in the future, contribute to form citizens that are more aware and who will tend to contribute to adequate usage of the transportation system as a whole, resulting in savings for the organization. Social implications The project analyzed in this study contributes to the formation of better citizens regarding the respect and ethical responsibilities they develop toward the public transportation system. Originality/value This paper demonstrates the commitment to a CSC practice made by a mixed-economy organization that develops this practice to contribute to the formation of citizens of the city. The value of this paper lies in the fact that it shows how CSR practices can be aligned with other practices of organizations, contributing to all stakeholders involved in it.

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.

Haute cuisine and country of origin

2019 ◽  
Vol 122 (1) ◽  
pp. 136-150 ◽  
Author(s):  
Angelo Presenza ◽  
Antonio Messeni Petruzzelli
Keyword(s):  
Single Case ◽  
Relative Effectiveness ◽  
Country Of Origin ◽  
Competitive Strategies ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
Practical Implications

Purpose The purpose of this paper is to shed new light on the role of country of origin (COO) for the competitiveness of luxury restaurants. The main goal is to understand how an haute cuisine (HC) chef can develop a personal cooking style and language based on the exploitation of COO in such a highly institutionalized field. Design/methodology/approach A single case study methodology is applied based on the analysis of the Italian HC chef Niko Romito. Findings Findings of this paper highlight the existence of pervasive use of strategies based on the search, recombination and codification of procedure that take direct inspiration by national and regional traditional gastronomic resources and recipes. Research limitations/implications Research implications refer to the interpretation of how a chef can work by formulating and developing competitive strategies through the recombination, reinterpretation and codification of local and typical gastronomic resources and cooking recipes. Practical implications The paper provides managerial insights into the relative effectiveness to use COO as a strategic resource for HC restaurants. Originality/value A model is presented and the three gears that form the COO chain of chef Romito are explained. This model will help academics and practitioners to better understand the ways need to be followed to improve firms’ competitiveness fostering COO.

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