Stand-alone sustainability reporting and the use of GRI in Italian Vodafone: A longitudinal analysis

This study examines sustainability reporting in a case study organisation in Italy. It uses content analysis to examine the use of the Global Reporting Initiative categories, including those of the telecommunication sector supplement in Italian Vodafone.It also considers the application of stakeholder theory and legitimacy theory in sustainability reporting studies. Taking a longitudinal perspective, the study finds there is a pattern in Vodafone's increasing and improving information disclosed in the report and that this improvement in disclosing sustainability information can be explained by the company‘s need for legitimacy

Environmental management control systems for carbon emissions

Purpose This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its employees' air travel. The organisation was motivated to reduce its carbon emissions both to comply with regulation and to enhance or maintain corporate reputation. Design/methodology/approach The paper takes a case study approach, examining internal and external documents as well as conducting interviews with senior staff. Findings The case study investigates how Beta's management implemented a system to reduce carbon emissions. The organisation focused on air travel, but the study finds that employee travel preferences did not radically change. Rather than reduction in carbon emissions, as planned by head office, air travel carbon emissions actually increased during the period, and, as a consequence, the reported reduction targets were significantly adjusted downwards to meet the new realities. Practical/implications The study has implications for both policy and practice for organisations seeking to improve their sustainability performance. Originality/value The study responds to calls in the literature to undertake research to identify how management practices might reduce negative sustainability impacts, as there is little evidence of what management practices and accounting tools are being adopted, particularly in relation to carbon emissions from air travel. The paper adds to the creation of new accounting, giving visibility to carbon emission management through case study analysis

Dupilumab in the treatment of severe uncontrolled chronic rhinosinusitis with nasal polyps (CRSwNP): A multicentric observational Phase IV real-life study (DUPIREAL)

Background Chronic rhinosinusitis with nasal polyps (CRSwNP) is associated with significant morbidity and reduced health-related quality of life. Findings from clinical trials have demonstrated the effectiveness of dupilumab in CRSwNP, although real-world evidence is still limited. Methods This Phase IV real-life, observational, multicenter study assessed the effectiveness and safety of dupilumab in patients with severe uncontrolled CRSwNP (n = 648) over the first year of treatment. We collected data at baseline and after 1, 3, 6, 9, and 12 months of follow-up. We focused on nasal polyps score (NPS), symptoms, and olfactory function. We stratified outcomes by comorbidities, previous surgery, and adherence to intranasal corticosteroids, and examined the success rates based on current guidelines, as well as potential predictors of response at each timepoint. Results We observed a significant decrease in NPS from a median value of 6 (IQR 5–6) at baseline to 1.0 (IQR 0.0–2.0) at 12 months (p < .001), and a significant decrease in Sino-Nasal Outcomes Test-22 (SNOT-22) from a median score of 58 (IQR 49–70) at baseline to 11 (IQR 6–21; p < .001) at 12 months. Sniffin' Sticks scores showed a significant increase over 12 months (p < .001) compared to baseline. The results were unaffected by concomitant diseases, number of previous surgeries, and adherence to topical steroids, except for minor differences in rapidity of action. An excellent-moderate response was observed in 96.9% of patients at 12 months based on EPOS 2020 criteria. Conclusions Our findings from this large-scale real-life study support the effectiveness of dupilumab as an add-on therapy in patients with severe uncontrolled CRSwNP in reducing polyp size and improving the quality of life, severity of symptoms, nasal congestion, and smell

Cenni all\u2019integrated reporting

L\u2019attuale e complessiva struttura dei sistemi di rendicontazione \ue8 frammentaria e vi \ue8 necessit\ue0 di integrare le strategie aziendali, per avere risultati economici positivi, con strategie che considerino l\u2019impatto, anche in termini di sostenibilit\ue0, delle aziende. Pertanto, al fine di ottenere un equilibrio economico sostenibile le strategie aziendali devono considerare non solo l\u2019aspetto economico-finanziario ma anche quello della sostenibilit\ue0. In tal modo le aziende del XXI secolo potranno operare con successo. Il contributo qui sviluppato riguarda l\u2019Integrated Reporting. In particolare considera come una rendicontazione che accoglie elementi relativi alla strategia di un\u2019azienda, alla sua governance e performance, a valutazioni economiche, sociali e ambientali, pu\uf2 fornire una rappresentazione chiara e sintetica su come un\u2019azienda dimostra l\u2019attivit\ue0 svolta e su come questa riesca a creare valore per tutti gli stakeholder che hanno relazioni, a vario grado, con quest\u2019azienda

Travel carbon emission reduction: managing and accounting in a global company

Purpose: This case study explores how a global company does or does not adapt to climate change through changes in managerial action. Specifically, the research concerns a travel project in a global consulting company based in London, the stated aim of which was a 25% reduction of carbon emission generated by air travel in one year. The research explores the actions undertaken to achieve carbon emission reduction. Design: A case study method is employed to follow the travel project over one year to examine its contributions, if any, to carbon emission reduction. Findings: Several solutions were implemented by management aimed at reducing carbon emission by air travel. Travel incentive schemes to reduce flight travel were implemented, with a focus on new communication technology. Despite significant managerial effort, carbon was not reduced. When, at the completion of the analysis, the stated objective of achieving 25% carbon emission reduction had not been met, the company instead changed its targets to adapt to much higher levels of carbon emissions to meet its actual levels, which had increased significantly

Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions

Purpose: To present the continuation of a case study by Beck et al. (2017) on an Australian bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects relational capital and helps to repair an organisations’ reputation. Both studies examine how a bank rocked by a major scandal in 2004 has attempted to repair its legitimacy through integrated reporting (). The paper aims to discuss these issue. Design/methodology/approach: This study is a post facto analysis based on the original research from Beck et al. (2017). The research process involved a case study approach with an analysis framed by impression management theory to investigate whether the information in CBD’s integrated reports is consistent with other information available to investors. Findings: The authors find there is a gap between what CBD discloses in its integrated reports and what is publicly available in other media. CBD’s talk and actions are not aligned, and that asymmetry translates into a decline of trust in CBD. The bank’s integrated reports reveal how management discloses or withholds information to protect their own interests and at their own discretion. These conclusions indicate that the integrated reporting paradigm is being co-opted by IM strategies to improve legitimacy through trust, reputation and social capital. Research limitations/implications: Future research needs to reach beyond the organisational boundaries and understand if adds value for society, or is just a new form of multicapitalism, being an ideology to help the rich become richer? The answers are important if we ever hope to see misconduct disappear from our corporations and for company reports to become documents bearing truth and not espouse rhetoric based on organisational hypocrisy. Originality/value: The paper adds to the growing body of research investigating in practice to understand the impact of and whether it is a new and useful reporting tool or just another management fashion

Corporate social responsibility, sustainability, sustainable development and corporate sustainability:What is the difference, and does it matter?

The terms “corporate social responsibility” (CSR), “sustainability”, “sustainable development” and “corporate sustainability” (CS) are critical terms for developing, analysing and evaluating public and private policy goals. These terms are used to make decisions about investment, policy development, and strategy creation. The terms emerged in different fields of endeavour at different points in time. Accordingly, they have different meanings; however, over time they have come to be used interchangeably mixing up policy agendas, confusing managers, regulators, activists and the public at large. We demonstrate that CSR is the best term for focusing on individual business organisations, “corporate sustainability” is an organisation level environmental policy, “sustainable development” is a public policy, and “sustainability” is the broadest term encompassing global local and organisational levels

Italian and Australian local governments : balanced scorecard practices. A research note

Purpose – New public management changes in both the Australian and Italian government sectors have affected their modus operandi. This research aims to illustrate how the balanced scorecard (BSC) has been used in both Italian and Australian local government organisations (LGO), focusing on implementation and practice. Design/methodology/approach – A case study method is applied which was chosen to illustrate the use of the BSC model in both an Australian and an Italian LGO. These specific organisations were chosen as the authors are familiar with their experiments with the BSC. Findings – The main finding was that the BSC was used internally in both the Italian and Australian cases and little material was used for an external accountability reporting technology. Research limitations/implications – The analysis is limited to two LGOs locations, thus no generalisation can be implied. Originality/value – Few studies have reviewed, in the public sector, BSC practices, particularly for local governments.10 page(s

Gli strumenti di monitoraggio e controllo

La prima parte del capitolo (di F. Farneti, pagine 369/381) affronta la tematica del progressivo affermarsi del concetto di accountability negli enti locali e propone l'applicazione della balanced scorecard per la definizione e il controllo delle strategie dell'ente locale. La seconda parte del contributo (di B. Siboni, pagine 382/395) analizza le ragioni che hanno indotto gli enti locali ad adottare autonome forme di rendicontazione sociale ed illustra un modello di bilancio sociale adattato alla specifica realtà di questa tipologia di enti

Sustainability reporting by Australian public sector organisations : why they report

Recent research on social and environmental (SE) reporting has focused on corporations, rather than public sector agencies. Also, there has been little interest in ascertaining the views of preparers of accounts regarding SE reporting. This study analysed why a group of “better practice” organisations reported on SE matters. The researchers conducted semi-structured interviews with key preparers in the various organisations and found that their reporting was informed by the latest GRI and aimed at mostly internal stakeholders. The annual report was only one of the media used for disclosure and adoption was driven by a key individual in the organisation.10 page(s