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1 – 6 of 6Transnationalism is a multi-faceted phenomenon which has impacted on society and challenged, inter alia, the paradigm of national affiliations. The trasnationalisation of the…
Abstract
Transnationalism is a multi-faceted phenomenon which has impacted on society and challenged, inter alia, the paradigm of national affiliations. The trasnationalisation of the European field has arguably contributed to a political arena where embryonic post-national identities and new forms of belonging are being negotiated, challenged and legitimised. By investigating the discourses of members of a transnational NGO of ‘active’ citizens, this chapter seeks to understand how current European identities are discursively constructed from bottom up in the public sphere. Appropriating CDA, this chapter offers insights into how discursive strategies and linguistic devices used by the speakers and predicated on the indexicality of transnational frames, construct Europe and patterns of belonging to it. This chapter suggests different conceptual dimensions of transnationalism enacted by members in discourse which are conveniently summarised as nation-centric, Euro-centric and cosmopolitan.
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Gerard William Stone and Sumit Lodhia
A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible…
Abstract
Purpose
A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In light of this objective, the purpose of this paper is to explore the readability and accessibility of integrated reports, an issue magnified by the IIRC’s continual commitment to clear and readable report language, and its intention for IR to become the corporate reporting norm.
Design/methodology/approach
In a whole text software facilitated analysis, the study utilises readability measures and supplementary measures of reader accessibility in a multi-year analysis of a large sample of global integrated reports sourced from the IIRC examples database.
Findings
The findings highlight the low readability of analysed integrated reports and indicate that readability is not improving. The supplementary measures suggest sub-optimal use of visual communication forms and overuse of structural presentation techniques which may contribute to reader accessibility of the analysed reports.
Research limitations/implications
The study extends readability analysis to an emerging corporate reporting phenomenon and its findings contribute to the growing IR literature. The study applies supplementary measures of reader accessibility which advance the methods available to assess the communication efficacy of integrated and other corporate reports.
Practical implications
The analysis of the readability and accessibility of integrated reports in the study indicates that the IIRC’s goal of clear, comprehensible and accessible reporting is not reflected by reporters’ practices. This has implications for the IIRC, reporting organisations, report readers and regulators.
Originality/value
The study represents the first large-scale analysis of the readability and accessibility of global integrated reports.
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This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative…
Abstract
Purpose
This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative (GRI) Standards, the challenges to be faced and the implications that can arise for accounting professionals, managers, policymakers and scholars alike.
Design/methodology/approach
The single case study approach was followed. Qualitative content analysis and thematic analysis were used for an in-depth, contextual examination of Enel Green Power's sustainability reporting practices and the adoption of the GRI Standards. The documents analyzed include annual sustainability reports, integrated reports and press releases over the period ranging from 2018 to 2022.
Findings
The GRI Standards' adaptability, modular structure and emphasis on stakeholder involvement emerged as stimulating factors for Enel Green Power. GRI Standards allowed the company to benchmark its sustainability performance against competitors and identify areas for improvement. The company faced challenges during the implementation of the GRI Standards concerning data collection and management across global operations, stakeholder identification and engagement and alignment of sustainability reporting with corporate strategy. The company addressed these challenges by investing in robust data management systems, maintaining active communication with stakeholders and embedding sustainability into its corporate culture.
Research limitations/implications
This research contributes to the academic literature on sustainability reporting and accounting, offers valuable insights for managers and professionals and informs policymakers about the potential benefits and challenges associated with the adoption of GRI Standards. The paper highlights the importance of aligning organizational strategies with global sustainability frameworks and fostering a culture of transparency and stakeholder engagement.
Originality/value
This work offers a novel contribution to the scholarly discourse on sustainability reporting standardization, shedding light on the governance challenges to be faced and providing potential solutions.
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