The Role and Importance of Independent Audit and Annual Integrated Reports as Corporate Tools in Communication With Stakeholders From the Investor Relations Perspectives

Author(s):  
Mustafa Tevfik Kartal

Although there are globalization and digitalization trends affecting all companies, some things can never be changed. Similarly, when speaking about investor relations, although there are new tools, annual reports are the main communication tools with the stakeholders. One of the most important issues with them is independent assurance and timely sharing with stakeholders. Also, there is a new trend named as integrated report regarding annual reports. So, in this study, it is aimed at evaluating the role and importance of independent audit and annual integrated reports as corporate communication tools from the point of view of investor relations. It is concluded that annual reports are still main corporate communication tools with the stakeholders for companies although there are other instruments like web site, social media and investor presentations. Integrated report trend is intensifying this role. Therefore, independent audit has a substantially important role in providing assurance to stakeholders regarding integrity of information in annual (integrated) reports.

2019 ◽  
Vol 24 (4) ◽  
pp. 608-622 ◽  
Author(s):  
Dmytro Olehovych Oltarzhevskyi

Purpose The purpose of this paper is to distinguish the corporate communication channels by typology, by the designation of their characteristics and features of application, as well as to institutionalize the concept of corporate media. Design/methodology/approach In the theoretical part, with the help of general review, critical analysis, systematization and generalization, the main scientific works devoted to corporate communications have been studied. In practical part, the method of typology there has been used and descriptive analysis of types of communication channels has been carried out. Findings The research distinguishes the types of channels used in modern corporate communication. It reveals that corporate communication channels can be divided into two main types according to the criteria of relation to the company: outsiders and insiders. Then the channels can be divided into broad functional subtypes: events, advertising, media and a specific category – social media. The typological separation also can be based on the auditorium and communication technologies indications. Originality/value This study makes a significant contribution to the development of studies of corporate communication through structuring communication channels. The establishment of types, features and prospects for the development of communication channels, in particular such specific ones as corporate and social media, contribute to a more systematic approach to the methods of their use. From a practical point of view, companies can be guided by the results of this research during the formation of a mix of corporate communication.


2020 ◽  
pp. 5-17
Author(s):  
Maria Teresa Cuomo ◽  
Francesca Ceruti ◽  
Alice Mazzucchelli ◽  
Alex Giordano ◽  
Debora Tortora

The actual omnichannel customer uses indifferently both online and offline channels to express himself through consumption, which increasingly blends personal, cultural and social dimensions. In this perspective social media and social networks are able to assist e-retailers in their effort of creating a total e-customer experience, especially in the tourism industry, trying to satisfy their clients from the relational and commercial point of view. By means of an empirical analysis where managers were interviewed on the topic and its degree of application in the firms, the paper underlines how from the managerial point of view, that represents a new prospect on the topic, the expected shift from e-commerce to social commerce paradigm, facilitating the selling and buying of products and services by using various internet features, is nowadays not completely understood and realized.


2021 ◽  
Vol 7 (2) ◽  
pp. 205630512110213
Author(s):  
Alessandro Caliandro ◽  
Guido Anselmi

In this article, we argue that, in an era of platformization of culture, social media users tend to relate with brands through modalities that are more informed by platforms’ affordances (i.e., by the technical architecture of and participatory cultures thriving on social media platforms), rather than shared systems of values and meanings promulgated within brand communities or influencers’ fandoms. Our argument grounds on an analysis of 757,776 Instagram posts related to six global brands, through which we show how users create branded content by following and reproducing a memetic logic. Drawing on our empirical results and Limor Shifman’s theory of Internet memes, we introduce the notion of memetic brands. Memetic brands are collections of branded social media posts, which derive from a standard branded template that repeats from user to user with small compositional changes at every iteration and on top of which users attach expressions of their vernacular creativity. In the process, memetic brands vehiculate a hypersignification, that is, an implicit discourse on fluid and situational consumption. Through the concepts of affordances-based brand relations and memetic brands, the article contributes (from a theoretical and methodological point of view) to the emerging literature on platformization of culture.


2021 ◽  
Vol 16 (3) ◽  
Author(s):  
Pablo Medina Aguerrebere

Hospitals are facing a constantly changing context in which patients are becoming more demanding, public health education initiatives are regarded as increasingly important and hospital business models have to take account of constantly developing medical technologies. In order to better interact with internal and external stakeholders, hospitals try to reinforce their corporate communication strategies as well as their brand reputation by means that include using social media platforms. This literature review paper aims to better understand why health professionals have the potential to play a key role in hospitals’ branding initiatives through social media. First, I report the findings from studies of concepts related to corporate communication, branding and the connection between social media and personal branding; and, second, I propose a communication model – what I call the PMA branding model – to help hospitals build a brand reputation based on health professionals’ participation in corporate communication initiatives led by hospitals on social media. The paper concludes by showing that the PMA branding model consists of organisational tools based on a rigorous methodology that will help health professionals participate in branding initiatives led by the hospital through these platforms.


2020 ◽  
Vol 39 (3) ◽  
pp. 125-138
Author(s):  
Alina Zajadacz ◽  
Aleksandra Minkwitz

AbstractThe purpose of the article is to present the concept of using social media (SM) as data sources and communication tools, useful at the various stages of planning, implementing and monitoring the effects of tourism development on a local level. The first part discusses the stages of planning, then presents the characteristics of SM, along with a discussion of the issues presented in the literature to this date. The next part presents data sources and methods of research on SM and functions that they can perform in tourism. The concept presented, on the one hand, reviews the perspectives of practical use of SM as a communication tool and source of data and, on the other hand, the challenges related to the need to further deepen research on tourism planning methods that are adequate to the continuously changing environment.


2018 ◽  
Vol 11 (10) ◽  
pp. 30
Author(s):  
Boushra Abdul-Aziz AlGhamdi ◽  
Shorouq Ali AL-Garni ◽  
Maysa M. Qutob

This study compares males and females perception of the effect of social media on their social interaction to understand the difference between both genders. The study follows a mixed-method methodology using a questionnaire with closed-ended items and open-ended questions. Responses to the questionnaire are collected form 207 male and female students from a public university in Saudi Arabia. In general, the results of the questionnaire are insignificant which indicate that there are no differences between both genders. However, the results of the open-ended questions show that females have a negative view of the effect of social media on human relations while males have a positive point of view. However, both genders have a positive point of view regarding balancing between friends and family in real life and virtual world through time management.


Mäetagused ◽  
2021 ◽  
Vol 79 ◽  
pp. 167-184
Author(s):  
Eda Kalmre ◽  

The article follows the narrative trend initiated by the social media posts and fake news during the first months of the corona quarantine, which claims that the decrease of contamination due to the quarantine has a positive effect on the environment and nature recovery. The author describes the context of the topic and follows the changes in the rhetoric through different genres, discussing the ways in which a picture can tell a truthful story. What is the relation between the context, truth, and rhetoric? This material spread globally, yet it was also readily “translated” into the Estonian context, and – what is very characteristic of the entire pandemic material – when approaching this material, truthful and fabricated texts, photos, and videos were combined. From the folkloristic point of view, these rumours in the form of fake news, first presented in the function of a tall tale and further following the sliding truth scale of legends, constitute a part of coping strategies, so-called crisis humour, yet, on the other hand, also a belief story presenting positive imagery, which surrounds the mainly apocalyptically perceived pandemic period and interprets the human existence on a wider scale. Even if these fake news and memes have no truth value, they communicate an idea – nature recovers – and definitely offer hope and a feeling of well-being.


2021 ◽  
Vol 18 (4) ◽  
pp. 21-35
Author(s):  
Wafa Ghardallou

The impact of social media usage on corporate performance has not been examined in the Saudi context. This paper aims to investigate the influence of social media, namely companies’ and CEOs’ involvement in Twitter and LinkedIn, on the profitability of Saudi Arabia listed firms. A dynamic panel estimation method is used to empirically assess this relationship. The study employs 120 firms listed on the Saudi Stock Exchange Tadawul from 2014 to 2017. Data are obtained from the companies’ annual reports. Statements of financial status as well as income statements are used to collect data on the dependent variable and control variables. The results show that having a LinkedIn official account by both the CEO and the company does not improve the enterprise performance. In contrast, companies that are active on Twitter will contribute to an increase in their short-term performance. CEOs who engage in Twitter via a high number of followers help to boost the performance of their companies in the long and short term. Hence, this paper recommends that Saudi firms should be aware that their performance could be increased by monitoring their presence on social networks and by having a strong intention to use these tools. AcknowledgmentsThis study was funded by the Deanship of Scientific Research at Princess Nourah bint Abdulrahman University through the Fast-track Research Funding Program.


Author(s):  
Arina Rohmatul Hidayah ◽  
Moch. Mukhlison

This paper wants to present a critical perspective in reading the discourse that has been played on social media in the last few days. With literature review method, the KPK Taliban is a form of discourse in which ideological values which are basically the principle of a person or group in determining the direction and purpose of how to proceed, are modified in such a way as to be sold or made into public commodities for political interests. The use of the term Taliban which is associated with hardline of Islam, wants to form an Islamic government in accordance with Islamic laws, is considered have a high 'selling power' so that it can be used to reduce the image of KPK as a law enforcement agency. Like a word, every journalist will try to make interesting headline to get a high view of readers. This term can seem to describe that there has been an internal radicalization in KPK that has created a system of eradicating selective corruption based on the ideology of investigator. From this point of view, social media can be said to be an easy facilitator to explore discourses of this kind. Due to the absence of a gate keeper or news editor, anyone who has an interest in them is free to release any statement even if it is not accompanied by valid data. Even rational and critical discussions such as the basic concept of public sphere are transformed into irrational  


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