Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research.

Rinaldi, Leonardo

doi:10.1080/01559982.2022.2045418

Cited by 37 publications

(34 citation statements)

References 124 publications

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“…The data collected are affected by managers’ perceptions and are not necessarily shared by other stakeholders (Boiral et al, 2021 ). The number of the interviewees is relatively low but we believe that, at this phase of Covid-19, our empirical evidence can address the need for identifying the emerging corporate disclosure practices and understanding how the institutional environments can influence these ESG metrics (Rinaldi, 2022 ).…”

Section: Discussionmentioning

confidence: 99%

“…The motivations of this study are linked to the primary and urgent need to assess the current state of corporate reporting practices affected by the pandemic crisis by identifying and highlighting possibilities for changing some sustainability disclosure practices that could be useful for preparers, users, regulators and policymakers. As some previous studies confirmed, this unexpected and very critical situation may benefit the business context by pushing some changes on ESG issues to improve the corporate reporting transparency and to move toward more accountability based reporting practices by satisfying new information needs (Crovini et al, 2022 ; Hassan et al, 2021 ; Leoni et al, 2021 ; Lodhia et al, 2021 ; Rinaldi, 2022 ).…”

Section: Introductionmentioning

confidence: 97%

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Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?

Atkins

Gasperini²,

Artuso³

et al. 2022

J Bus Ethics

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This paper aims to investigate the current state of play on Environmental Social and Governance (ESG) integration and check the validity of the current metrics system by assessing if it will survive the COVID-19 crisis. By adopting a qualitative research approach through semi-structured anonymous interviews with 14 senior managers of six European listed companies we use a framework by assessing the mechanisms of reactivity on the effectiveness of ESG measures in times of COVID-19. By interpreting the practitioners’ points of view through the lens of the sociological framework by Espeland and Sauder (Am J Sociol 113:1–40, 2007) our findings show different mechanisms of reactivity by companies on the effectiveness of ESG measures in times of COVID-19, i.e., active and passive conformity and active resistance. We also identified the main Corporate Social Responsibility (CSR) institutional factors that affect managers’ reactivity. An extensive re-formulation of the ESG metrics is required in the light of times of crisis, given that accountability and transparency are strongly linked to quantitative measures which can play a critical role in the financial system and investors’ engagement. Particularly, the strict distinction between “E”, “S” and “G” issues should be abandoned claiming a different holistic re-design of sustainability measures by considering the increasing relevance of the Social dimension in time of COVID-19. This study provides a valuable contribution to the existing literature on the measurement of sustainability within the link of accountability and crisis by highlighting new corporate needs to re-design the ESG metrics system.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 97%

Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?

Atkins

Gasperini²,

Artuso³

et al. 2022

J Bus Ethics

View full text Add to dashboard Cite

show abstract

“…In addition, employee stress levels increased, their autonomy and perception of hierarchy changed and relatedness within organizations was impaired (Delfino & van der Kolk, 2021). While most accounting literature focused mainly on public budgeting, accounting education, financial markets, public sector and corporate disclosure (Rinaldi, 2022) The purpose of this study is to examine the impact of the pandemic on the accounting profession focusing on professionals who provide bookkeeping and taxation services to corporations and individuals. For this purpose, a structured questionnaire consisting of 21 questions, was constructed and distributed to accountants working in Greece.…”

Section: Covid-19 Pandemic and Its Impact On The Accounting Professionmentioning

confidence: 99%

Corporate governance: Theory and practice

Kumar¹

2022

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“…Thus, the phenomenon has represented fertile ground for the development of research questions on the CSR ability to maintain a company accountable for social issues (Crane and Matten, 2021). Such insight emerges, also, from the study of Rinaldi (2022), who clarifies that in the field of accounting practices, it is relevant to understand how the current communication and disclosure channels of the companies have reacted or have been impacted by the effects of the COVID-10 pandemic. Finally, a clear direction is traced by Lodhia et al.…”

Section: Introductionmentioning

confidence: 99%

Were we prepared to face a pandemic? Exploring companies' CSR disclosure on social media before COVID-19 outbreak

Iazzi

Ligorio

Iaia

2022

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PurposeA model on the cognitive elements of engagement is adopted and content analysis, along with sentiment analysis, has been used to explore the post characteristics and the levels of stakeholders' interactions in controversial and non-controversial European industries through three Poisson regressions. At last, an ANOVA test has been used to check the level of interaction regarding the coronavirus disease 2019 (COVID-19)-related aspects.Design/methodology/approachThe intrinsic characteristics of controversial industries cause the stakeholders’ skepticism about their corporate social responsibility (CSR) strategies. This results in the need to elaborate proper involvement strategies to approach industries' stakeholders. Such need has assumed relevance during the COVID-19 crisis and has traced a certain border between the companies that are more sensitive to the social side of the surrounding environment and the ones that are less involved in risky sectors. The present paper aims to understand the role of social media in stakeholder engagement, and social media's characteristics, and tries to elaborate on companies' CSR communication readiness to the challenges shown by the pandemic.FindingsThe study reveals how the success of stakeholder engagement in CSR communication is affected by both controversial sector membership and the characteristics of the posts such as the inclusion of the sustainable development goals (SDGs). In addition, the study emerges how the European companies have focused on social aspects in companies' communication, revealing a certain readiness for the COVID-19 challenges.Practical implicationsBuilding on a model of cognitive elements of engagement, the present study provides useful insights for companies' next engagement strategies on social media. Moreover, the thematic analysis provides a benchmark for the improvement of current corporations' communication strategies in light of the pandemic effects.Originality/valueThis paper contributes to the literature by investigating the role of Twitter as a stakeholder engagement tool and identifies the drivers for an effective Twitter content strategy. Moreover, the paper provides a useful proxy for current and future research on the COVID-19-related CSR communication.

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Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research.

Cited by 37 publications

References 124 publications

Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?

Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?

Corporate governance: Theory and practice

Were we prepared to face a pandemic? Exploring companies' CSR disclosure on social media before COVID-19 outbreak

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