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GRI and materiality: discussions and challenges

Perera-Aldama, Luis - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 884-903

(GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several … documents, the analysis of papers related to the Materiality construct and a contextual review of the evolution of the main … features of the GRI Guidelines and Standards. Findings This paper discusses the conundrum currently surrounding the Materiality …

Persistent link: https://www.econbiz.de/10015006112

Disentangling the concept of comparability in sustainability reporting

Korca, Blerita; Costa, Ericka; Bouten, Lies - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 815-851

extending the understanding of the meanings the comparability concept can carry in the SR arena. These facets are materiality …

Persistent link: https://www.econbiz.de/10015006117

Swimming against the tide: back to single materiality for sustainability reporting

Abhayawansa, Subhash - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 6, pp. 1361-1385

Purpose This paper aims to critically examine the conceptualisation of the principle of materiality, which is one of … Sustainability-related Financial Information . A new conceptualisation of materiality is proposed based on the critique. Design … develop original views on how materiality could be conceptualised and interpreted for sustainability reporting. This paper …

Persistent link: https://www.econbiz.de/10015006193

Getting to clarity: new ways to think about strategy

Dobni, C. Brooke; Klassen, Mark; Sands, Drummond - In: Journal of Business Strategy 37 (2016) 5, pp. 12-21

clarity framework to their existing strategic processes. By doing so, they can re-assess strategy and optimize their actions … perspective and opinion on strategy using familiar examples to executives. The clarity strategy framework provides executives with …

Persistent link: https://www.econbiz.de/10014847218

Communication managers as strategists? Can they make the grade?

Simcic Brønn, Peggy - In: Journal of Communication Management 5 (2001) 4, pp. 313-326

When discussing the role of executives in public relations and their involvement in decision making, much research has focused on the dichotomous roles of technician and manager. From this it is concluded that an executive’s input into an organisation’s strategic decision making depends on...

Persistent link: https://www.econbiz.de/10014850676

Ethics and PR

Thomas, Harvey - In: Journal of Communication Management 6 (2002) 4, pp. 308-310

“Public relations” should be the uncomplicated concept of getting to know the people you deal with, serving them professionally and developing understanding and trust with each other. Our profession has lost a lot of its reputation over the last few years. This is partly because of the...

Persistent link: https://www.econbiz.de/10014850704

Australia has matured from words to strategies to leadership

McLaughlin, Liz - In: Journal of Communication Management 7 (2003) 2, pp. 113-116

Practitioners need to see their future as being part of the leadership team within organisations, and therefore need to move beyond technical competencies and focus on developing leadership skills.

Persistent link: https://www.econbiz.de/10014850723

From strategy to corporate communication strategy: A conceptualisation

Steyn, Benita - In: Journal of Communication Management 8 (2004) 2, pp. 168-183

Strategic management theory differentiates between enterprise, corporate, business, functional and operational strategy …. Corporate communication strategy is conceptualised as a functional strategy, providing focus and direction to the corporate … communication function. Acting as a framework for the communication plans developed to implement the strategy, it makes the …

Persistent link: https://www.econbiz.de/10014850754

Much ado about IT: a response to “the corrosion of IT advantage” by Nicholas G. Carr

Vandenbosch, Betty; Lyytinen, Kalle - In: Journal of Business Strategy 25 (2004) 6, pp. 10-12

the Journal of Business Strategy , that IT has become a commodity. The thesis, write the authors, draws upon a straw man …

Persistent link: https://www.econbiz.de/10014844984

Arts‐based learning at work: economic downturns, innovation upturns, and the eminent practicality of arts in business

Nissley, Nick - In: Journal of Business Strategy 31 (2010) 4, pp. 8-20

article directly addresses what has changed since the 2005 special edition of the Journal of Business Strategy . Of course … organization's efforts to create a culture of innovation – which is central to business strategy in the economic downturn. More …

Persistent link: https://www.econbiz.de/10014845266

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