Anchoring Sustainability Reporting to Value Creation

Bini, Laura; Bellucci, Marco

doi:10.1007/978-3-030-24954-0_3

Cited by 5 publications

(4 citation statements)

References 173 publications

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“…The results indicate many findings of this study are in line with some extant studies on business model innovation. For example, value proposition, value creation, value transmission, value capture and so on found in this study have been talked about by previous scholars (Abdelkafi and Täuscher, 2016; Bini and Bellucci, 2020; Geissdoerfer et al , 2017; Thorisdottir and Johannsdottir, 2019; Winterhalter et al , 2017), which are well supported by this research. On the other hand, the findings of this study also offer new insights on traditional studies on business model innovation (Osterwalder and Pigneur, 2010; Rayna and Striukova, 2014).…”

Section: Discussionsupporting

confidence: 79%

Business model innovation canvas: a visual business model innovation model

Jin

Liu

et al. 2021

EJIM

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PurposeMore and more enterprises have realized the importance of business model innovation. However, the model tools for it are still scarce. There is a clear research gap in this academic field. Therefore, the aim of this study is to put forward a visual business model innovation model.Design/methodology/approachThe scientific literature clustering paradigm of grounded theory is used to design business model innovation theory model (BMITM). BMITM and the business model innovation options traced back from 870 labels in the grounded process are integrated into a unified framework to build the business model innovation canvas (BMIC).FindingsBMIC composed of three levels and seven modules is successfully developed. 145 business model innovation options are designed in BMIC. How to use BMIC is explained in detail. Through the analysis of innovation hotspots, the potential business model innovation directions can be found. A new business model of clothing enterprises using 3D printing is innovated with BMIC as an example.Research limitations/implicationsCompared with the previous tools, BMIC owns a clearer business model innovation framework and provides a problem-oriented business model innovation process and mechanism.Practical implicationsBMIC provides a systematic business model innovation solution set and roadmap for business model innovation practitioners.Originality/valueBMIC, a new tool for business model innovation is put forward for the first time. “Mass Selection Customization-Centralized Manufacturing” designed with BMIC for the clothing enterprises using 3D printing is put forward for the first time.

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Section: Discussionsupporting

confidence: 79%

Business model innovation canvas: a visual business model innovation model

Jin

Liu

et al. 2021

EJIM

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“…The objective of this research is to ascertain whether companies listed on the 2016 Fortune Global 500 embed stakeholder engagement in their sustainability reporting. Generally speaking, the term embeddedness, in the context of sustainability reporting, refers to the state of a conception of sustainability being deeply ingrained in the reporting organisations (Bini and Bellucci, 2020). According to Payán-Sánchez et al (2018), the embeddedness of sustainability enables knowledge co-creation and sharing between companies and their stakeholders on corporate sustainability issues to occur.…”

Section: Introductionmentioning

confidence: 99%

Stakeholder engagement in sustainability reporting by Fortune Global 500 companies: a call for embeddedness

Ardiana

2021

MEDAR

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Purpose The purpose of this paper is to ascertain whether Fortune Global 500 companies embed stakeholder engagement in their sustainability reporting. Design/methodology/approach Quantitative and qualitative content analyses were undertaken on 646 sustainability reports written in English over the period from 2015 to 2017. Findings This research found a low level of stakeholder engagement disclosures and scant evidence that sustainability disclosures were drawn upon stakeholder engagement practices. The findings indicate that stakeholder engagement was loosely embedded in sustainability reporting. Research limitations/implications Sustainability reports are the sole unit of analysis. Besides, this research is limited to a sample of companies and to a specific period, which limits the generalisation of the research findings. Practical implications Embedding stakeholder engagement in sustainability reporting holds companies accountable to their stakeholders. This is because the companies’ sustainability disclosures acknowledge the stakeholders’ concerns and information about the stakeholder engagement methods deployed to address those concerns. Social implications Stakeholder engagement promotes accountability by encouraging stakeholders to convey their opinions about corporate sustainability, participate in decision-making processes that impact them, and partake in defining the contents of sustainability reports. Originality/value This paper provides insights into the need to link sustainability disclosures with stakeholder engagement disclosures, by articulating who the relevant stakeholders are and how they are engaged on the various sustainability topics – rather than conceiving them to be separate and independent disclosures in a sustainability report.

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“…This approach is used for social motivation, driven by a divergent interest to maximise stakeholders' trust and gain better support by utilisation of internal superior resources. Social motivation refers to disclosing accountability information to SPOs to demonstrate their ethical concerns and inform stakeholders of their social responsibility (Bini & Bellucci, 2020). In ST, a primary distinction is made between information signalling the quality and intent of an organisation.…”

Section: Signalling Theory and Accountability In Spos Under Spppmentioning

confidence: 99%

Preliminary Study on Accountability of Social Organisations Directed Towards Social Public-Private Partnership in Malaysia

Mahamud,

Hassan,

Nik Abdul Majid

et al. 2024

IJARBSS

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Solving social issues such as homelessness, youth unemployment, reoffending prisoners and drug abuse has traditionally been the government's responsibility and consumed many public expenditures. An emerging initiative in many countries is moving from a single-handed approach to a collaborative approach between the government, private organisations and social organisations in enhancing social development. The government and private organisations provide the funds the social purpose organisations require to deliver their social goods. As a result, social purpose organisations must demonstrate accountability in managing the funds and delivering their social goods. This study reports the preliminary results of the information on accountability in the annual reports and Finance Information Form or Borang Maklumat Kewangan (BMK) of social purpose organisations registered with The Companies Commission of Malaysia or Suruhanjaya Syarikat Malaysia (SSM). The findings demonstrate that Malaysian social purpose organisations are improving their accountability despite lacking a specific governance framework for the NPO sector. The theoretical reporting model covered in this paper also helps social organisations uphold their responsibility to be accountable. While this is happening, the framework also explicitly addresses the crucial components of accountability and reported information quality, ensuring that the available data gives funders and other significant stakeholders the knowledge they need to make decisions with the greatest possible social impact. This is significant because public-private partnerships are becoming increasingly popular in Malaysia and have been shown to benefit the state, the private sector, and nonprofit groups in numerous ways.

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Anchoring Sustainability Reporting to Value Creation

Cited by 5 publications

References 173 publications

Business model innovation canvas: a visual business model innovation model

Business model innovation canvas: a visual business model innovation model

Stakeholder engagement in sustainability reporting by Fortune Global 500 companies: a call for embeddedness

Preliminary Study on Accountability of Social Organisations Directed Towards Social Public-Private Partnership in Malaysia

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