A lot of icing but little cake?:taking integrated reporting forward

Integrated reporting has fast emerged as a new accounting practice to help firms understand how they create value and be able to effectively communicate this to external stakeholders. While insightful experiences from the early-adopters of integrated reporting start to accumulate, the development of the field and how integrated reporting may be successfully implemented remains challenging and contested. Several issues are still controversial with no consensus reached on the central purpose about integrated reporting. This paper relies upon a qualitative approach to accomplish two objectives. First, we provide a review of the embryonic academic literature in the integrated reporting field in order to summarize extant knowledge. Second, in response to a gap in the literature on managerial perceptions concerning integrated reporting, we present the sensemaking approaches of three key experts impacting integrated reporting practices at the global level using semi-structured interviews. Our findings suggest that experts perceive the field to be fragmented and believe that most companies currently have weak understanding of the business value of integrated reporting. The experts give insights into how they perceive the field to be progressing despite challenges and on where they see improvements in the diffusion of practices in integrated reporting. Our study contributes to this special issue by reframing the existing implementation challenges of integrated reporting into promising and inclusive research opportunities that align the priorities of both academia and business

Adopt a care home: an intergenerational initiative bringing children into care homes

YesDementia friendly communities, in which people living with dementia actively participate and those around them are educated about dementia, may improve the wellbeing of those living with dementia and reduce the associated stigma. The Adopt a Care Home scheme aims to contribute towards this by teaching schoolchildren about dementia and linking them with people living with dementia in a local care home. Forty-one children, ten people living with dementia and eight school / care home staff participated in a mixed methods (questionnaires, observations, interviews and focus groups) evaluation to assess the scheme’s feasibility and impact. Data were analysed statistically and thematically. The scheme was successfully implemented, increased children’s dementia awareness and appeared enjoyable for most participants. Findings, therefore, demonstrate the scheme’s potential to contribute towards dementia friendly communities by increasing children’s knowledge and understanding of dementia and engaging people living with dementia in an enjoyable activity, increasing their social inclusion.University of Sheffield's Faculty of Medicine Dentistry & Health Innovation Fund

Cross-Scale Systemic Resilience:Implications for Organization Studies

In this article, we posit that a cross-scale perspective is valuable for studies of organizational resilience. Existing research in our field primarily focuses on the resilience of organizations, that is, the factors that enhance or detract from an organization’s viability in the face of threat. While this organization level focus makes important contributions to theory, organizational resilience is also intrinsically dependent upon the resilience of broader social-ecological systems in which the firm is embedded. Moreover, long-term organizational resilience cannot be well managed without an understanding of the feedback effects across nested systems. For instance, a narrow focus on optimizing organizational resilience from one firm’s perspective may come at the expense of social-ecological functioning and ultimately undermine managers’ efforts at long-term organizational survival. We suggest that insights from natural science may help organizational scholars to examine cross-scale resilience and conceptualize organizational actions within and across temporal and spatial dynamics. We develop propositions taking a complex adaptive systems perspective to identify issues related to focal scale, slow variables and feedback, and diversity and redundancy. We illustrate our theoretical argument using an example of Unilever and palm oil production in Borneo

Social enterprise emergence from social movement activism:the Fairphone case

Effectuation theory invests agency—intention and purposeful enactment—for a new venture creation in the entrepreneurial actor(s). Based on the results of a 15-month in-depth longitudinal case study of Amsterdam-based social enterprise Fairphone, we argue that effectual entrepreneurial agency is co-constituted by distributed agency, the proactive conferral of material resources and legitimacy to an eventual entrepreneur by heterogeneous actors external to a new venture. In the context of social movement activism, we show how an effectual network pre-committed resources to an inchoate social enterprise to produce a material artefact because it symbolised moral values of network members. We develop a model of social enterprise emergence based on these findings. We theorise the role of material artefacts in effectuation theory and suggest that, in the case, the artefact served as a boundary object, present in multiple social words and triggering commitment from actors not governed by hierarchical arrangements

On-Line Bibliographic System Instruction

A course in on-line bibliographic systems was introduced into the curriculum of the College of Library Science at the University of Kentucky. It was taught in five-week sections by three instructors who were practicing librarians and each an expert in one type of bibliographic network: OCLC, MEDLINE, or Lockheed DIALOG. Library space, equipment, and materials were utilized. The over-all goals of the course were to develop terminal skills and related proficiencies and to instill a knowledge of the administrative considerations relative to various kinds of networks. Despite problems encountered related to class size, scheduling, theft of equipment, and supplementary readings, the students evaluated the course highly and the instructors felt it was an over-all success and worth repeating

Linking sexual and reproductive health and HIV interventions: a systematic review

<p>Abstract</p> <p>Background</p> <p>The international community agrees that the Millennium Development Goals will not be achieved without ensuring universal access to both sexual and reproductive health (SRH) services and HIV/AIDS prevention, treatment, care and support. Recently, there has been increasing awareness and discussion of the possible benefits of linkages between SRH and HIV programmes at the policy, systems and service delivery levels. However, the evidence for the efficacy of these linkages has not been systematically assessed.</p> <p>Methods</p> <p>We conducted a systematic review of the evidence for interventions linking SRH and HIV. Structured methods were employed for searching, screening and data extraction. Studies from 1990 to 2007 reporting pre-post or multi-arm evaluation data from SRH-HIV linkage interventions were included. Study design rigour was scored on a nine-point scale. Unpublished programme reports were gathered as "promising practices".</p> <p>Results</p> <p>Of more than 50,000 citations identified, 185 studies were included in the review and 35 were analyzed. These studies had heterogeneous interventions, populations, objectives, study designs, rigour and measured outcomes. SRH-HIV linkage interventions were generally considered beneficial and feasible. The majority of studies showed improvements in all outcomes measured. While there were some mixed results, there were very few negative findings. Generally, positive effects were shown for key outcomes, including HIV incidence, sexually transmitted infection incidence, condom use, contraceptive use, uptake of HIV testing and quality of services. Promising practices (n = 23) tended to evaluate more recent and more comprehensive programmes. Factors promoting effective linkages included stakeholder involvement, capacity building, positive staff attitudes, non-stigmatizing services, and engagement of key populations.</p> <p>Conclusions</p> <p>Existing evidence provides support for linkages, although significant gaps in the literature remain. Policy makers, programme managers and researchers should continue to advocate for, support, implement and rigorously evaluate SRH and HIV linkages at the policy, systems and service levels.</p

Radical innovation for sustainability:the power of strategy and open innovation

Sustainability oriented innovation continues to garner increasing attention as the answer to how firms may improve environmental and/or social performance while simultaneously finding competitive advantage. Radically innovating new products and services to replace harmful market incumbents is central to this thesis, yet studies to date have found it to be a highly expensive process with high degrees of uncertainty and risk. Extant research however has largely neglected to examine the details of the actual product innovation process itself and has under appreciated the influence of corporate strategic context. Our paper addresses this gap in the literature through an in-depth case study of a sustainability oriented innovation process for a radical new product within a multinational life sciences company, DSM. Our findings identify five critical organizational practices through which strategic direction has enabled the innovation process: technology super-scouting throughout the value chain, search heuristics that favor radical sustainability solutions, integration of sustainability performance metrics in product development, championing the value chain to build demand for radical sustainability oriented product innovation, and harnessing the benefits of open innovation

Systems thinking:a review of sustainability management research

Scholars from a wide range of disciplines and perspectives have sought to unravel the high complexities of sustainability. A mature understanding of sustainability management requires studies to adopt a multidisciplinary systemic lens capable of appreciating the interconnectivity of economic, political, social and ecological issues across temporal and spatial dimensions. Yet the field of systems thinking in the context of sustainability management research is disparate and can benefit from a comprehensive review in order to assimilate the current fragmented body of research and to identify promising research directions. To address this gap, we conducted a review of the systems thinking and sustainability management literature from 1990 up to 2015 including 96 articles. In this review, we first present descriptives that show an emerging body of work rapidly growing since 2011. We found that 54 percent of articles were published in two transdisciplinary journals, demonstrating that a systemic approach is not yet prevalent in mainstream management journals. Second, we identify and describe the core theoretical concepts of systems thinking found in the literature including interconnections, feedbacks, adaptive capacity, emergence and self-organization. Third, findings show a number of research themes, including behavioral change, leadership, innovation, industrial ecology, social-ecological systems, transitions management, paradigm shifts and sustainability education. Finally we offer a cross-scale integrated framework of our findings, and conclude by identifying a number of promising research opportunities

Validation of AIDS-related mortality in Botswana

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