scholarly journals Firm Size and the Business Model for Sustainable Innovation

2018 ◽  
Vol 10 (12) ◽  
pp. 4785 ◽  
Author(s):  
María Aguilar-Fernández ◽  
José Otegi-Olaso
Keyword(s):  
Content Analysis ◽  
Supply Chain ◽  
Business Model ◽  
Firm Size ◽  
Economic Performance ◽  
Global Reporting Initiative ◽  
Sustainable Business ◽  
Quantitative Content ◽  
Sustainable Innovation

Companies innovate towards sustainability because this may allow them to improve both their socio-environmental and economic performance. Firms that lead the way evolve towards a sustainable business model. However, small and large businesses face different challenges. This research therefore analyses the role of firm size in the business model developed towards sustainable innovation. The sample was obtained from the database of companies that make up the Global Reporting Initiative. The projects presented in the reports were seen as vehicles to support sustainable innovation. The method used was quantitative content analysis. The results show that the size of the company influences on how the supply chain and the financial elements of the business model are developed.

TRANSFORMATION OF THE INTERNAL AUDIT IS AN EFFECTIVE WAY TO INCREASE THE CONTRIBUTION TO THE SUSTAINABLE DEVELOPMENT OF A BUSINESS ENTITY

2021 ◽  
Vol 2 (2) ◽  
pp. 114-119
Author(s):  
PHAN THI THANH QUYEN ◽  
Keyword(s):  
Sustainable Development ◽  
Business Model ◽  
Significant Contribution ◽  
Internal Audit ◽  
Governance Structure ◽  
Sustainable Business ◽  
Corporate Governance Structure ◽  
The Sustainable Development ◽  
Internal Auditors

The role of internal audit in ensuring sustainable development of economic entities is indisputable. How-ever, the biggest challenge faced by internal auditors is how the level of their contribution can truly be weighed against the ability and role recognized by society, especially as most economic actors move from a traditional business model to a sustainable business model. The article highlights the main approaches to the transfor-mation of internal audit in order to make it an integral part of the corporate governance structure and make a significant contribution to sustainable development.

Role of Images in Constructing Public Opinion About Environmental Matters in Malaysia

2021 ◽  
Vol 12 (1) ◽  
pp. 115-130
Author(s):  
Mohamad Saifudin Mohamad Saleh ◽  
Harald Heinrichs ◽  
Nik Norma Nik Hasan
Keyword(s):  
Content Analysis ◽  
Public Opinion ◽  
Environmental Problems ◽  
Environmental Information ◽  
Quantitative Content Analysis ◽  
The Public ◽  
Quantitative Content

This paper provides a discussion on the perception of Malaysian media and environmental non-governmental organisations (ENGOs) on the role of images in shaping the public's mind about environmental matters. Two methods were employed for this study. First, a total of 24 participants from the Malaysian media and ENGOs were interviewed. Second, a total of 2,050 environmental articles on media newspapers and ENGOs newsletters from the period of 2012 to 2014 were collected for the quantitative content analysis. The findings from interview confirmed that pictures were labelled by journalists and ENGOs staff as the most important tool in presenting the reality of the environmental problems to the public. This is because, upon seeing the pictures accompanying environmental articles, readers will gain more trust of the environmental information. This was in harmony with the results of the quantitative content analysis, where more than 60% of pictures were found on environmental articles.

“The Austrians were surprised that I didn’t speak German”: The role of language in Czech-Austrian relations

Human Affairs ◽  
2012 ◽  
Vol 22 (4) ◽  
Author(s):  
Magda Petrjánošová ◽  
Sylvie Graf
Keyword(s):  
Content Analysis ◽  
Czech Republic ◽  
Statistical Analysis ◽  
Intergroup Contact ◽  
Critical Discourse ◽  
The Czech Republic ◽  
Quantitative Content ◽  
Neighbouring Country ◽  
Two Sides

AbstractRespondents from Austria (N = 146) and the Czech Republic (N = 165) noted down their experiences with people from their neighbouring country and their attitudes to their own country and the neighbouring nation on feeling thermometers. The quantitative content analysis and qualitative critical discourse-inspired analysis of the open statements focused on the role of language in the construction of Czech-Austrian relations. Using qualitative analysis we enquired as to which themes were intertwined with the topic of language, and as to the ways in which the participants perceived themselves, the Others, behind the border, and the relations between the two sides. We looked not only into what participants said but also how they said it. Using statistical analysis we tested the link between language-related topics in the descriptions of intergroup contact and the evaluation of the neighbouring nation as a whole. Throughout the article we compare the findings obtained by the two kinds of analysis and comment on (dis)agreement as well as on the (dis)advantages of both approaches.

scholarly journals ICT-Driven Business Model Innovation in SMEs: The Role of Organizational Capabilities, Firm Size and Age

2021 ◽  
Author(s):  
Mohammad-Ali Latifi ◽  
◽  
Harry Bouwman ◽  
Shahrokh Nikou ◽  
◽  
...  
Keyword(s):  
Business Model ◽  
Firm Size ◽  
Business Model Innovation ◽  
Organizational Capabilities ◽  
Primary Concern ◽  
Competitive Advantages ◽  
Organisational Capabilities ◽  
Prior Literature ◽  
Using Data

Research has shown that business model innovation (BMI) can create competitive advantages and enhance firm performance. However, many small and medium-sized enterprises (SMEs) fail to supreme their performance. BMI can create unexpected consequences for businesses and their ecosystem. Therefore, knowing how and under what circumstances BMI affects a firm’s performance is a primary concern for managers/owners of SMEs. Using data from 460 European SMEs, this paper aims to examine three paths through which ICT-driven BMI can impact firm’s performance. Introducing organisational capabilities as a mediator, this study has extended prior literature on BMI by showing that organisational capabilities are as strong as other existing mediators of revenue and efficiency growth regarding improving the firm’s performance. The findings provide guidelines for practitioners to execute informed-decisions about the implementation of BMI based on their firm’s strategies and the available capabilities while considering contingent factors of firm size and age.

CSR and sustainability reporting practices in India: an in-depth content analysis of top-listed companies

2019 ◽  
Vol 15 (8) ◽  
pp. 1033-1053 ◽  
Author(s):  
Priyanka Aggarwal ◽  
Ajay Kumar Singh
Keyword(s):  
Content Analysis ◽  
Firm Size ◽  
Ownership Structure ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Reporting Practices ◽  
Industry Type

Purpose The purpose of this paper is to comprehensively analyze the corporate social responsibility (CSR) and sustainability reporting (SR) practices of Indian companies in terms of disclosure quantity and quality, and to investigate the differences in SR practices by SR dimension, industry, ownership structure, firm size and profitability. Design/methodology/approach Data are collected from annual reports/business responsibility reports (BRR)/CSR/sustainability reports of 60 top-listed companies in India. A comprehensive sustainability reporting index is developed. Content analysis technique is used. Inter-coder reliability is established. Findings Altogether, 18 items of the index are not disclosed by the majority of companies in India. SR quality is found significantly lower than the SR quantity. Moreover, SR practices significantly differ by dimension/category, industry-type and firm-size but are not influenced by ownership structure. However, the study fails to establish any conclusive relationship between SR and profitability. Practical implications The present study has several implications for corporates, practitioners, policymakers and stakeholders. The findings underscore the need for amendments in the Global Reporting Initiative guidelines and BRR framework of the Securities and Exchange Board of India to avoid patchy disclosures and ensure complete reporting by companies. Originality/value This study is among the foremost studies in India evaluating SR practices of top-listed companies in the wake of the mandatory BRR requirement from a quantitative as well as qualitative perspective using a multidimensional index.

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