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Article
Publication date: 26 August 2021

Dominika Hadro, Justyna Fijałkowska, Karolina Daszyńska-Żygadło, Ilze Zumente and Svetlana Mjakuškina

This study aims to verify whether non-financial disclosure in the construction industry (CI) responds to stakeholders’ information needs and explores the most frequent topics…

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Abstract

Purpose

This study aims to verify whether non-financial disclosure in the construction industry (CI) responds to stakeholders’ information needs and explores the most frequent topics disclosed in terms of the environmental, social and governance (ESG) pillars.

Design/methodology/approach

This study uses a bag-of-words method and latent Dirichlet allocation to match stakeholders’ expectations with information disclosed by companies. This paper assesses the publicly available non-financial disclosure of the 46 European CI companies covered by the Refinitiv database with ESG scores.

Findings

This study provides two main findings. First, it shows the mismatch between stakeholders’ information needs and what they get in non-financial reporting. Despite non-financial information in CI disclosure, the information disclosed by many CI companies does not meet their users’ information needs. CI companies commonly focus on their sustainable products and health policy while omitting other topics of interest – the circular economy, unethical business behaviour, migrant policy and human trafficking. Second, this study indicates the defects of simple disclosure analysis based on keywords and highlights the importance of context in information analysis.

Practical implications

The proposed novel approach to text analysis offers several practical applications. It is a more effective tool for evaluating companies’ sustainability performance. It may be especially important to ESG rating providers. Additionally, the results may be of interest to companies wishing to improve their communication, and, in particular, to regulators and standard setters in two matters. The first is the need for more pressure to increase awareness among issuers to shift from disclosing large amounts of non-financial information to disclosing good quality non-financial information, which would be appropriate for meeting stakeholders’ expectations. The second is the necessity for deepening issuers’ understanding of the diverse stakeholders’ information needs, considering the substantial differences among industries and improving communication to meet them.

Originality/value

This study introduces text analysis that, apart from keywords, considers the context of these keywords’ appearances in a report’s narration. It allows a significantly improved understanding of the information disclosed and a more stable grounding for reasoning, leading to better and informed decisions. Moreover, this study verifies how the information disclosed matches stakeholders’ needs. Finally, it enriches the literature on sectoral analysis concerning non-financial disclosure.

Details

Meditari Accountancy Research, vol. 30 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 15 April 2022

Vidmantas Tūtlys, Ilze Buligina, Juris Dzelme, Genutė Gedvilienė, Krista Loogma, Biruta Sloka, Tarja Irene Tikkanen, Ginta Tora, Lina Vaitkutė, Terje Valjataga and Meril Ümarik

The paper seeks to disclose the features and implications of the neoliberal VET and employment policy agendas for the social and institutional VET ecosystems and the integration…

Abstract

Purpose

The paper seeks to disclose the features and implications of the neoliberal VET and employment policy agendas for the social and institutional VET ecosystems and the integration of at-risk youth in the labour market in the Baltic countries.

Design/methodology/approach

The research is based on the comparative policy analysis approach with reference to the theories of social and skill formation ecosystems and the historical institutionalism perspective.

Findings

The research has revealed three interconnected and alternately/simultaneously applied development pathways in the skill formation and vocational education of at-risk youth in the Baltic countries: (1) the market-oriented approach based on fostering immediate employability based on the momentary skills needs in the economy; (2) the state-assistance approach based on ensuring equal access to the VET and employment services by the state and (3) the approach of systemic support to socially disadvantaged or at-risk young people in developing their capabilities.

Originality/value

The originality of the paper lies in a new, holistic and comparative perspective in analysing the implications of the “Baltic neoliberalism” for the development of skill formation systems, VET and employment of at-risk youth in this region.

Details

Education + Training, vol. 64 no. 2
Type: Research Article
ISSN: 0040-0912

Keywords

Abstract

Purpose

The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.

Design/methodology/approach

The literature review focuses on analyzing the innovation process characteristics regarding the innovation types. The authors carried out interviews with executives and managers in charge of innovation at the leading large companies in the respective sectors analyzed. The data analysis of this qualitative research was structured in three steps. The first step is the analysis of data collected for encoding, the second step, the summarization of the common points presented by the companies in each sector and, finally, the interpretation of these data, aided by triangulation from secondary data that support the analysis of the collected primary data.

Findings

The main contribution of this study is to characterize the innovation process of organizations representing the main sectors of the Brazilian economy, with a classification regarding the sectoral innovation standard.

Practical implications

The authors’ intent is that the paper can contribute with a comparative analysis among companies of the same sector and, subsequently, among companies of the different surveyed sectors. Thus, the characterization aims to present the companies’ innovation process and the comparative analysis aims to verify the innovation sectoral patterns. In addition, as implications for management practice, some strategies for better knowledge management in the organization are suggested for each type of innovation.

Originality/value

The main theoretical contribution focuses on the development of a conceptual model that structures the analyzed variables of the constructs “innovation process” and “innovation sectoral patterns”, allowing not only the characterization but also the comparative analysis of the representative organizations present in the sample.

Details

Journal of Knowledge Management, vol. 23 no. 1
Type: Research Article
ISSN: 1367-3270

Keywords

Content available
Article
Publication date: 24 October 2023

Miranda Leontowitsch, Aivita Putnina, Marcus Andersson, Charlotta Niemistö, Rafaela Werny, Hanna Sjögren, Ilze Mileiko, Kārlis Lakševics, Artūrs Pokšāns, Māra Neikena, Līna Orste, Camilla Malm, Frank Oswald, Jeff Hearn and Clary Krekula

The digital age requires people of all ages to communicate and organise their lives through digital technologies. The project EQualCare investigates how the growing population of…

Abstract

Purpose

The digital age requires people of all ages to communicate and organise their lives through digital technologies. The project EQualCare investigates how the growing population of older people living alone is managing this transition, how it shapes their (non-)digital social networks and what changes on a local level need to be brought about. This paper aims to give insight into the process of participatory action research (PAR) with older people in the community across four countries and reflects on experiences made by academic and co-researchers.

Design/methodology/approach

Following the emancipatory underpinnings of PAR, which aims to reduce inequalities through collaboration and co-design, EQualCare involved nine teams of co-researchers across Finland, Germany, Latvia and Sweden making older people the centre of policy development. Co-researchers were involved in formulating research aims, collecting data, reflecting on data, formulating and disseminating recommendations for local policy stakeholders.

Findings

Co-researchers’ motivation to invest considerable time and effort was driven by a desire to create a more equal future for older people living alone. Moreover, they were keen to involve marginalised older people and became frustrated when this proved difficult. Power dynamics played a role throughout the process but became productive as roles and responsibilities were renegotiated. Doing PAR with older people can be emotionally challenging for co-researchers when negative feelings around ageing are encountered.

Originality/value

The paper advances understanding on the process of PAR in ageing research by reflecting on the social, cultural and political contexts of doing PAR with diverse sets of older people.

Details

Quality in Ageing and Older Adults, vol. 25 no. 1
Type: Research Article
ISSN: 1471-7794

Keywords

Article
Publication date: 23 December 2021

Ilze Gūtmane, Silvija Kukle, Inga Zotova and Artūrs Ķīsis

Based on profound information lacking in compiled information materials, the risks of losing knowledge related to the values of traditional woodworking processes are increasing…

Abstract

Purpose

Based on profound information lacking in compiled information materials, the risks of losing knowledge related to the values of traditional woodworking processes are increasing. The purpose of this article is to collect and structure diverse marking tool data into a comprehensive, understandable and clear design schematic view, which serves as a basis for the accumulation and preservation of diverse marking objects and shows woodworking marking tool relation in the group and subgroup levels.

Design/methodology/approach

A method for marking tools structuring and analysis are described, including breaking down a set of objects into groups of marking objects, and assigning one or more attributes to the parcelled objects by arranging them into hierarchic levels. Research is based on marking tools used by carpenters, joiners and woodcarvers mainly in the Baltic region.

Findings

Collected data, object analyses and comparison within-group and subgroup levels are based on written and visual sources, museum and museum funds visits, and participation in the local craftsmen events. The created structure is expandable in group and subgroup levels. The most comprehensive way for object structuring is chosen as a base to reveal a diversity of the objects.

Originality/value

Structure schemes of woodworking marking tools are important in scientific, educative and cultural levels based on their wide range and use. Aggregated information of the woodworking tools serves as a base for existing tool studies and improvement, new tool and wood product creation as well as complements the structure of the upcoming woodworking hand tool database and book.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 13 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 1 December 2004

George K. Stylios

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…

3590

Abstract

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Details

International Journal of Clothing Science and Technology, vol. 16 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 1 December 2002

George K. Stylios

Looks at the eighth published year of the ITCRR and the research, from far and near, involved in this. Muses on the fact that, though all the usual processes are to the fore, the…

Abstract

Looks at the eighth published year of the ITCRR and the research, from far and near, involved in this. Muses on the fact that, though all the usual processes are to the fore, the downside part of the industry is garment making which is the least developed side. Posits that the manufacture of clothing needs to become more technologically advanced as does retailing. Closes by emphasising support for the community in all its efforts.

Details

International Journal of Clothing Science and Technology, vol. 14 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 1 December 2003

George K. Stylios

Examines the ninth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…

1199

Abstract

Examines the ninth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Details

International Journal of Clothing Science and Technology, vol. 15 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 1 December 2001

George Stylios

Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within…

1080

Abstract

Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within the newer research areas under the microscope of the community involved, technical textiles focuses on new, ‘smart’ garments and the initiatives in this field in both the UK and the international community at large. Covers this subject at length.

Details

International Journal of Clothing Science and Technology, vol. 13 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

Content available
Article
Publication date: 1 February 2002

43

Abstract

Details

Library Hi Tech News, vol. 19 no. 2
Type: Research Article
ISSN: 0741-9058

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