scholarly journals How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports

2020 ◽  
Vol 12 (18) ◽  
pp. 7605 ◽  
Author(s):  
Isabel-María García-Sánchez ◽  
Nicola Raimo ◽  
Arcangelo Marrone ◽  
Filippo Vitolla
Keyword(s):  
Business Models ◽  
Social Consequences ◽  
Legitimacy Theory ◽  
Future Prospects ◽  
Integrated Reporting ◽  
Holistic View ◽  
Reporting Practices ◽  
The Future ◽  
Ideal Tool ◽  
The Impact

The crisis connected to the spread of the COVID-19 pandemic represents an epochal event destined to generate strong economic and social consequences. The impact of the pandemic on business activities and business models also entails rethinking reporting practices. The pandemic has, in fact, created an enormous need for investors and stakeholders in general for future-oriented information relating to the impacts of this event on organizations. Integrated reporting is an ideal tool to provide information related to the effects of the pandemic and provide a holistic view of the future prospects of organizations. This study, using legitimacy theory and based on a two-step methodology, highlighted a series of information that companies will need to have to include in integrated reports to maintain and defend legitimacy. The results provide a double perspective: the first based on content elements and the second based on capitals. The results represent an important guideline for companies for the preparation of future integrated reports.

scholarly journals Factors Influencing Digital Marketing and Digital Payment on Consumer Purchase Behaviour

2020 ◽  
Vol 3 (3) ◽  
pp. 39-45
Author(s):  
Monica Tiewul
Keyword(s):  
Business Models ◽  
Low Cost ◽  
Secondary Data ◽  
Digital Marketing ◽  
Technological Advancement ◽  
Financial Industry ◽  
Payment Methods ◽  
Factors Influencing ◽  
The Future ◽  
The Impact

The issue of whether innovation and technological advancement continually bring new phenomenon remains unpredictable, especially in the financial industry. As technology and digital services continue to ingrain themselves into more aspects of lives, the financial sector has not been immuned. New technology has given way to new services and with new services comes the gradual disruption of the old. This study researched on the influence of digital marketing and digital payment on consumer purchase behaviour in Coburg, Germany. The availability of digital marketing is enabling many companies of all sizes to embrace mobile and data while adopting a ‘cloud first’ approach to redesigning their business models. This brings about the introduction of a new ‘pay-as-you-go’ business model that enables efficiency, low-cost speed to scale and creation of new, richer customer experience. This research sort to examine the impact of digital marketing on consumer purchase behaviour, assess the factors influencing consumer to patronise digital payment and examine the future of digital payment methods. In this research, primary and secondary data are utilised. The data has been analysed using descriptive and multivariate statistical methods like factor loading analysis, correlation, cross tabulation, and chi-square. From this research, it is concluded that the availability of extensive information, variety of products, level of satisfaction and level of education are the most essential factors influencing digital marketing and digital payment and this will lead to an increase in the digital payment methods with more security in the future. Also, bitcoin will not be accepted as a future digital payment method.

scholarly journals The Impact of COVID-19 on the China Online Video Industry

2020 ◽  
Vol 9 (2) ◽  
pp. 11
Author(s):  
Qianqian Wu
Keyword(s):  
Capital Market ◽  
Market Research ◽  
Business Models ◽  
Online Video ◽  
Short Term ◽  
The Future ◽  
News Events ◽  
The Impact

This paper is aimed at analyzing the impact of COVID-19 on the Chinese online video industry. The hypothesis is that since people had more time to spend on leisure during the quarantine, the online video industry should be positively affected. Using methods such as collecting data from consulting firm’s research reports, analyzing news events, and summarizing evidence from security firm’s capital market research reports, I concluded that the pandemics did bring a short-term increase in people’s attention to the online video industry, opened up new opportunities for creative business models, yet also posed potential threads shall the virus strike again in the future.

scholarly journals Influence of integrated reporting ratings, CEO age, and years of experience on the share price of top 106 JSE listed companies

2016 ◽  
Vol 14 (3) ◽  
pp. 216-231 ◽  
Author(s):  
Patient Rambe ◽  
Tonderayi B. Mangara
Keyword(s):  
South African ◽  
Business Models ◽  
Stock Exchange ◽  
Listed Companies ◽  
Share Price ◽  
Years Of Experience ◽  
Integrated Reporting ◽  
African Countries ◽  
Corporate Reporting ◽  
The Impact

Integrated corporate reporting (ICR), which entails the process of compiling, documenting and reporting on company’s resources, its ongoing relationships with key stakeholders; business models; products (services); and the impact of such products (or services) on stakeholders, society, as well as the environment to optimize company value, has generated considerable interest among top 100 Johannesburg Stock Exchange (JSE) listed companies in South Africa over the last decade. Despite the surging interest in ICR to leverage the social responsibility, transparency and public accountability of companies in the developing African countries, little is known about the combined influence of ICR and internal company resources and/ capabilities (e.g., age and experience of the Chief Executive Officer (CEO)) on the performance of South African listed companies. The main objective of this study, therefore, is to examine the impact of Integrated Reporting Ratings (IRR); the company CEO’s age; and his/her years as a CEO on the share price of the company within the South African context. The top-106 JSE listed companies for the period Year-end 2014 constitute the sample for this study. Multivariate non-parametric regression is used to model the relationship between the predictor (i.e., independent) variables and the response (i.e., dependent) variable using MATLAB. The model developed in this study is, then, used to evaluate the impact of IRR; the CEO’s age and years of experience as CEO on the share price of individual companies. The proposed methodology is illustrated step-by-step. The finding of the study reveal that the share price of a company tended to increase with an increase in IRR, age and years of experience of the CEO, demonstrating that a company’s established history in integrated reporting and corporate experience positively impact its performance (i.e., the share price). Keywords: integrated corporate reporting, corporate responsibility, JSE listed companies, MATLAB. JEL Classification: G17

scholarly journals IMAGE OF THE FUTURE: DESIGN AND REPRESENTATION

2020 ◽  
pp. 84-95
Author(s):  
M. K. Kremenchutska ◽  
І. V. Dobrynina
Keyword(s):  
Mental Representations ◽  
Holistic View ◽  
Future Design ◽  
The World ◽  
The Future ◽  
The Individual ◽  
The Mind ◽  
Images Of The Future ◽  
The Impact ◽  
World Image

Problem statement. It is shown that the main scientific vectors of the study of the personality image of the future can be considered philosophical, sociological, psychophysiological and psychological. In psychology, the future is revealed as a property of the mental. It is determined that the psychological phenomenology of the image of the future is that it is a holistic view of the individual about the future. It is in the mind and constantly affects behavior, activities, and its emotional state. The ability of an individual to construct his own future is due to the peculiarities of his individual psychological representations. This aspect is little studied in psychological science.  The purpose of the article is to present methods and techniques of research of representations and designing the world image of the future by the person. Results of the research. It is noted that the process of forming the image of the future is not only a vision of the end result, but also the impact on the assessment of behavior, consolidation of moral, volitional, intellectual efforts to realize their own expectations. This emphasizes the subjective nature of this process. In the framework of the research of mental representations and the peculiarities of constructing personality images of the future in a particular individual context were identified the mediative and moderative components that influence this phenomenon. The author’s method of assessing the world image of the future is presented. It is a technique of subjective scaling — that is, it shows how the individual imagines his future. To assess the relationship between the studied indicators, which are operationalized as concepts of psychosemantic analysis, a multidimensional deployment was used. Conclusions and prospects for further research. It is concluded that the psychosemantic approach is the most informative in the identified abilities of the individual to construct images of their own future. It is noted that the prospects for further research will be to identify the re lationship between forms and strategies for building mental representations of the image of the future with strategies for individual behavior in difficult life situations.

scholarly journals The Coronavirus Effect: Building Strategic Alliances in Today’s Universities and Colleges

2020 ◽  
Vol 6 (3) ◽  
pp. 1-6
Author(s):  
Daryl D Green ◽  
Jack McCann
Keyword(s):  
Strategic Alliances ◽  
Business Models ◽  
Short Communication ◽  
Status Quo ◽  
Business Leaders ◽  
Universities And Colleges ◽  
The Future ◽  
The Status ◽  
The Impact ◽  
Current Business

Due to disruptive changes such as COVID-19, universities can no longer afford to tackle these turbulent forces solely. In today’s hyercompetitive environment, companies that want to compete in the future understand that the status quo will not do. According to Accenture, 76% of business leaders surveyed agree that current business models will be “unrecognizable” in the next 5 years. Businesses that attempt to move forward against the backdrop of uncertainty and unpredictability with little or no partnerships will find it difficult to be successful. In this short communication, researchers examine how to build strategic alliances in a disruptive world marked by uncertainty and unpredictability, given the impact of COVID-19.

Artificial Intelligence (AI) and the future of international trade

2020 ◽  
pp. 71-79
Author(s):  
O. Vikulova ◽  
D. Gornostaeva
Keyword(s):  
Artificial Intelligence ◽  
International Trade ◽  
Global Economy ◽  
Global Value Chains ◽  
Social Consequences ◽  
Value Chains ◽  
The Social ◽  
The Future ◽  
The Impact

Based on the latest foreign sources, the article examines the impact of Artifi cial Intelligence and related robotics and automatization on the global economy, international trade, global value chains, the motivation and activities of companies, especially TNCs, the activities of the WTO, as well as the social consequences of these processes.

Investigating the role of national culture on integrated report assurance: international evidence

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Uyar ◽  
Merve Kilic ◽  
Cemil Kuzey
Keyword(s):  
Cultural Values ◽  
Multinational Corporations ◽  
National Culture ◽  
Service Providers ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Corporate Strategies ◽  
Corporate Reporting ◽  
The Impact

PurposeDrawing on neo-institutional, stakeholder, social contract and contingency theories, the objective of this study is to examine whether cultural values across countries may influence decisions to assure integrated reports.Design/methodology/approachFor this purpose, the authors have collected integrated reporting assurance, national culture and firm-specific data from several sources for the years ranging between 2011 and 2016 and have performed pooled and panel logistic regression analyses.FindingsThe authors found that corporations established in countries where the following characteristics prevail have higher tendencies to assure integrated reports: high collectivism among people, low power distance, strong feminine values rather than masculine values, high uncertainty avoidance, pursuance of short-term goals rather than long-term and a low level of indulgence.Research limitations/implicationsThe study is not free from limitations. First, the authors were only able to obtain assurance data for the years between 2011 and 2016 since 2011 was the initial year in which integrated reporting was adopted. Second, culture variables used throughout the study remained the same for each year due to the unavailability of differing data. This was noted in prior studies as well; thus, this is not an exception. Third, the assumption that all companies in a country have the same culture score is inherent in the scoring system of countries (Orij, 2010).Practical implicationsBased on the results, the authors drew implications for organizations, policymakers and assurance service providers. Multinational corporations can benefit from the outcome of this study by considering national cultures in formulating their corporate strategies. Finally, assurance service providers can position themselves in the marketplace by the findings of this study.Originality/valueThis paper aims to enhance the comprehension of corporate reporting practices by companies that operate in different countries, with necessarily varying cultural values. To the best knowledge of the authors, no prior study has yet examined the impact of national culture on the assurance of integrated reports.

Revisiting the International integrated reporting framework: What's new in the version (January 2021)?

2021 ◽  
Vol 22 (7) ◽  
pp. 728-739
Author(s):  
Natal'ya V. MALINOVSKAYA
Keyword(s):  
Corporate Governance ◽  
Business Model ◽  
Corporate Disclosure ◽  
Integrated Reporting ◽  
Reporting Practices ◽  
Reporting Framework ◽  
Different Types ◽  
Analysis And Synthesis ◽  
The Impact

Subject. This article discusses the innovations of the revised International Integrated Reporting Framework. Objectives. The article aims to highlight the major changes made to the International Integrated Reporting Framework in relation to their revision and assess their impact on integrated reporting practices. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article gives the reasons for the need to revise the International Integrated Reporting Framework and explains the essence of the major changes. Conclusions. The major changes relate to the responsibility for the integrated reporting of corporate governance, the explanation of the term Outcomes when describing the business model, and approaches to disclosure in an integrated report of results information in terms of the impact (positive and negative) on different types of capital. The revised International Integrated Reporting Framework (January 2021) does not contain fundamental changes, while at the same time addressing the urgent terminology and practical problems identified in their application. Their application can improve corporate disclosure practices.

scholarly journals Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance

2021 ◽  
Vol 13 (2) ◽  
pp. 940 ◽  
Author(s):  
Anca Băndoi ◽  
Claudiu George Bocean ◽  
Mara Del Baldo ◽  
Lucian Mandache ◽  
Leonardo Geo Mănescu ◽  
...  
Keyword(s):  
Economic Performance ◽  
Management Practices ◽  
Environmental Issues ◽  
Corporate Management ◽  
Economic Data ◽  
Integrated Reporting ◽  
Reporting Practices ◽  
Sustainability Reports ◽  
Process Compatibility ◽  
The Impact

In terms of sustainability, traditional disclosure does not provide the necessary information to all stakeholders, mainly addressing the company’s shareholders’ expectations. As a result, organisations need to disclose more non-financial information, which implies social and environmental issues. Many organisations currently provide sustainability reports in addition to the annual management reports containing financial and economic data. Several studies have focused on adopting practices and tools in the sustainability area and their overlap with traditional managerial techniques and tools. Nevertheless, integration involves a harmonising process, compatibility and alignment between different management practices. This study aims to assess the impact that the inclusion of sustainable reporting practices in corporate management reports has on economic performance, and to support filling the gap in the specific literature by proposing an integrated reporting model achieved through a harmonising process, compatibility and alignment.

scholarly journals Trusting and valuing news in a pandemic: Attitudes to online news media content during COVID-19 and policy implications

2021 ◽  
Vol 12 (1) ◽  
pp. 11-26
Author(s):  
Terry Flew
Keyword(s):  
Public Health ◽  
News Media ◽  
Business Models ◽  
Public Funding ◽  
Online News ◽  
Policy Implications ◽  
Digital Platforms ◽  
The Future ◽  
Critical Issues ◽  
The Impact

While the global Coronavirus (COVID-19) pandemic led to significant growth in news consumption, this did not translate into either greater trust or an improved financial situation for news providers. At a time when disinformation has become a key concern with regards to public health messaging, this mistrust of mainstream news media has potentially disastrous consequences for public communication in a time of urgent public health concerns. The article explores five issues for the study of news and trust, including the impact of digital platforms, the accountability revolution, the crisis of news media business models, the power-shift within media to platforms in the time of COVID-19, and the turn to subscription-based media. The latter raises critical issues around the value of news, and the future relationship between subscriptions, advertising revenue and public funding in the future of news publication and distribution.

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