Navigating Between Two Realms: A Study of Sustainable Development Goals Reporting Challenges in Hybrid Organizations
Anno:
Rivista: QUALITATIVE RESEARCH IN ACCOUNTING & MANAGEMENT
Autori/autrici: Gaspari, Larthia; Guidi, Michele; Giuliani, Marco
Lingua: ENG
Classificazione IRIS: 1.1 Articolo in rivista
Scheda completa IRIS: https://iris.univpm.it/handle/11566/352074
Citazioni:
Navigating Between Two Realms: A Study of Sustainable Development Goals Reporting Challenges in Hybrid Organizations / Gaspari, Larthia; Guidi, Michele; Giuliani, Marco. - In: QUALITATIVE RESEARCH IN ACCOUNTING & MANAGEMENT. - ISSN 1176-6093. - ELETTRONICO. - (In corso di stampa). [Epub ahead of print]
Abstract:
Purpose of the paper: This paper investigates the complexities of Sustainable Development Goals (SDG) reporting within hybrid organizations, focusing on municipally owned enterprises (MOEs). Hybrid organizations, which embody characteristics of both public sector accountability and private sector ef...ficiency, face unique challenges in aligning their operations with the SDGs set forth in the 2030 Agenda for Sustainable Development. The purpose of this research is to fill the gap in existing literature by exploring the strategies these entities employ in their SDG reporting practices, aiming to discern between symbolic versus substantive engagements. Research methodology: Adopting a qualitative case study approach, this research scrutinizes "Company X," a municipally owned multi-utility company, to uncover how it navigates SDG reporting. The methodology involves a comprehensive review of Company X's sustainability reports, coupled with interviews and document analysis, to identify the legitimization strategies it employs in response to stakeholder expectations and regulatory pressures. Main findings and implications: The main findings reveal that Company X exhibits a mixed approach to SDG reporting, employing both symbolic and substantive strategies across different SDGs. While efforts towards some goals are primarily symbolic, lacking in measurable impacts, the company's initiatives related to SDGs 9, 11, and 13 demonstrate a deeper, more substantial alignment with its core operations and sustainability objectives. These findings contribute to the theoretical understanding of how hybrid organizations negotiate the terrain of SDG reporting and offer practical insights for managers and policymakers aiming to enhance sustainability reporting practices within such entities. The research underscores the critical role of nuanced, context-aware strategies in advancing the integration of SDG reporting into the operational fabric of hybrid organizations, thereby contributing to broader sustainability efforts.
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The Co-Optation of Gender Equity Issues in Empirical Business Research: A Systematic Literature Review
Anno:
Rivista: BUSINESS ETHICS, THE ENVIRONMENT & RESPONSIBILITY
Autori/autrici: Gaspari, Larthia; Giuliani, Marco
Lingua: ITA
Classificazione IRIS: 1.1 Articolo in rivista
Scheda completa IRIS: https://iris.univpm.it/handle/11566/344632
Citazioni:
The Co-Optation of Gender Equity Issues in Empirical Business Research: A Systematic Literature Review / Gaspari, Larthia; Giuliani, Marco. - In: BUSINESS ETHICS, THE ENVIRONMENT & RESPONSIBILITY. - ISSN 2694-6424. - ELETTRONICO. - (In corso di stampa). [Epub ahead of print] [10.1111/beer.12844]
Abstract:
The aim of this study is to develop a conceptual framework for examining how gender equity issues are co-opted within CSR activities, focusing on empirical, business-related studies. The authors investigate how companies navigate the co-optation of gender equity, its subphenomena, underlying conditi...ons, and employed strategies. A systematic literature review was conducted, followed by a thematic analysis due to the limited research available on this subject. The findings reveal that companies often engage in “CSR-washing” practices, specifically fem-washing, gender-washing, pink-washing, or rainbow-washing, depending on the target audience and strategic objectives. These practices typically involve superficial actions or messaging that fail to address structural inequalities, using gender equity themes primarily for reputation management or profit-driven motives. While this study provides valuable insights, it is limited by its reliance on the Scopus database, which excludes nonindexed sources. Additionally, the subjective nature of thematic analysis may result in varying interpretations by different researchers. Despite these limitations, this study makes a significant contribution to gender-related CSR research. It offers a systematic overview of the conceptual boundaries, practical manifestations, and contributing factors involved in the co-optation of gender equity issues. This framework lays a strong foundation for future research, particularly quantitative studies and critical analyses of CSR-washing strategies. Additionally, it underscores the importance of structural reforms to ensure authentic gendered CSR practices and highlights the need for stronger regulatory frameworks and standardized reporting to enhance transparency and accountability.
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