Counter-reporting sustainability from the bottom up: the case of the construction company WeBuild and dam-related conflicts

Bontempi, Antonio; Bene, Daniela Del; Felice, Louisa Jane Di

doi:10.1007/s10551-021-04946-6

Cited by 10 publications

(7 citation statements)

References 80 publications

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“…Companies employ disclosure practices as a means to demonstrate their social awareness and engage in conduct that aligns with stakeholder expectations. Stakeholder theory has been applied to elucidate how individual firms' characteristics affect their sustainability reporting levels (Bontempi et al, 2023). Within this framework, it serves as a valuable lens for comprehending how companies navigate sustainability disclosure practices to meet their stakeholders' diverse expectations and demands.…”

Section: Theoretical Considerationsmentioning

confidence: 99%

Corrupt practice and sustainability reporting: Lifecycle perspective

Khatib

2024

Bus Strat Dev

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The study employs a lifecycle perspective to investigate the relationship between corrupt practices and sustainability reporting. The final sample is composed of 1388 firms from four European countries, namely France, Germany, UK, and Sweden. Data were retrieved from the Thomson Reuters database from 2015 to 2022. The findings revealed that corruption significantly reduces sustainability disclosure across different life cycle stages, albeit with varying magnitudes, perhaps due to the misallocation of resources and lack of incentives. The findings also showed that the detrimental effects of corruption on sustainability reporting is most profound during the “Shake‐Out” stage of a company life cycle. By adopting a lifecycle perspective, the research offers a new and in‐depth understanding of corruption's impact on environmental disclosure, offering policymakers and regulators valuable insights into enhancing environmental and sustainability practices.

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Section: Theoretical Considerationsmentioning

confidence: 99%

Corrupt practice and sustainability reporting: Lifecycle perspective

Khatib

2024

Bus Strat Dev

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“…Several analyses, including some recent ones, refer to construction companies. For example, we refer to the writings of Haider et al (2023) and Khalfan et al (2022) on leadership and the effects of managerial culture, the research on sustainability by Bontempi et al (2023), the publication of new communication strategies (Schnell, 2022), the analyses on the use of risk factor models (Escribano et al, in press), etc.…”

Section: Construction Companies (Brief Notes)mentioning

confidence: 99%

Profitability and financial performance of Italian real estate companies: quantitative profiles

Migliaccio,

De Palma

2023

IJPPM

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PurposeThis study illustrates the economic and financial dynamics of the sector, analysing the evolution of the main ratios of profitability and financial structure of 1,559 Italian real estate companies divided into the three macro-regions: North, Centre and South, in the period 2011–2020. In this way, it is also possible to verify the responsiveness to the 2020 pandemic crisis.Design/methodology/approachThe analysis uses descriptive statistics tools and the ANOVA method of analysis of variance, supplemented by the Tukey–Kramer test, to identify significant differences between the three Italian macro-regions.FindingsThe study shows the increase in profitability after the 2008 crisis, despite its reverberation in the years 2012–2013. The financial structure of companies improved almost everywhere. The pandemic had modest effects on performance.Research limitations/implicationsIn the future, other indices should be considered to gain a more comprehensive view. This is a quantitative study based on financial statements data that neglects other important economic and social factors.Practical implicationsPublic policies could use this study for better interventions to support the sector. In addition, internal management can compare their company's performance with the industry average to identify possible improvements.Social implicationsThe research analyses an economic field that employs a large number of people, especially when considering the construction and real estate services covered by this analysis.Originality/valueThe study contributes to the literature by providing a quantitative analysis of industry dynamics, with comparative information that can be deduced from financial statements over the years.

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“…Some case studies in JBE approach this sort of stance in their presentations (e.g. Bontempi et al, 2021 ) but many in the general field of business ethics fall short on one or more of these dimensions, when compared to investigative journalism.…”

Section: In Praise Of Paraethicsmentioning

confidence: 99%

The Ethics and Politics of Academic Knowledge Production: Thoughts on the Future of Business Ethics

Burrell

Hyman²,

Michaelson

et al. 2022

J Bus Ethics

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To commemorate 40 years since the founding of the Journal of Business Ethics, the editors in chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialogue around the theme The Ethics and Politics of Academic Knowledge Production. Questions of who produces knowledge about what, and how that knowledge is produced, are inherent to editing and publishing academic journals. At the Journal of Business Ethics, we understand the ethical responsibility of academic knowledge production as going far beyond conventions around the integrity of the research content and research processes. We are deeply aware that access to resources, knowledge of the rules of the game, and being able to set those rules, are systematically and unequally distributed. One could ask the question “for whom is knowledge now ethical’”? (See the Burrell commentary.) We have a responsibility to address these inequalities and open up our journal to lesser heard voices, ideas, and ways of being. Our six commentators pursue this through various aspects of the ethics and politics of academic knowledge production. Working with MacIntyre’s scheme of practices and institutions, Andrew West provides commentary on the internal good of business ethics learning and education. Inviting us to step out of the cave, Christopher Michaelson urges a clear-eyed, unblinking focus on the purposes and audiences of business ethics scholarship. As developmental editor, Scott Taylor uncovers some of the politics of peer review with the aim of nurturing of unconventional research. Mike Hyman presents his idiosyncratic view of marketing ethics. In the penultimate commentary, Julie Nelson attributes difficulties in the academic positioning of the Business Ethics field to the hegemony of a masculine-centric model of the firm. And finally, Gibson Burrell provides a powerful provocation to go undercover as researcher-investigators in a parallel ethics of the research process.

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Counter-reporting sustainability from the bottom up: the case of the construction company WeBuild and dam-related conflicts

Cited by 10 publications

References 80 publications

Corrupt practice and sustainability reporting: Lifecycle perspective

Corrupt practice and sustainability reporting: Lifecycle perspective

Profitability and financial performance of Italian real estate companies: quantitative profiles

The Ethics and Politics of Academic Knowledge Production: Thoughts on the Future of Business Ethics

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