Non-financial Performance Indicators: The Power of Measures to Operationalize the Law

Raucci, Domenico; Tarquinio, Lara; Rupo, Daniela; Loprevite, Salvatore

doi:10.1007/978-3-030-42630-9_15

Cited by 7 publications

(8 citation statements)

References 31 publications

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“…Studies on the impact of legislative changes in Italy are more documented than those concerning the Spanish case. Italian companies reported a reduced number of sustainability indicators reported over the years (Loprevite et al , 2020; Raucci and Tarquinio, 2020; Raucci et al , 2020; Tarquinio et al , 2020). Most of the studies compare pre and post-NFI Directive in which the latter shows higher quality levels (Mion and Loza Adaui, 2019; Leopizzi et al , 2019; Caputo et al , 2020).…”

Section: Methodsmentioning

confidence: 99%

Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain

Posadas

Blanco

Souto

et al. 2023

MEDAR

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Purpose This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest impact on the quality of corporate disclosure on sustainability issues. Design/methodology/approach The authors build a quality index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging to different industries. The authors use an OLS regression model to analyse the effect of coercive, normative and mimetic forces on the quality of the sustainability reports. Findings The results highlight that normative and mimetic mechanisms positively affect the quality of sustainability reporting, whereas there is no evidence regarding coercive mechanisms, indicating that the new requirements do not provide a significant contribution to the development of better reporting practices, at least in the two analysed countries. Originality/value To the best of the authors’ knowledge, this is one of the few studies assessing the quality of sustainability reporting through an analysis involving the period before and after the implementation of the EU Directive. It enriches the literature on institutional theory by analysing how the different dimensions of isomorphism affect the quality of information disclosed by companies according to the EU requirements. It contributes to a better understanding of the impact of the non-financial information Directive, and the results of this paper can be relevant for regulators, practitioners and academia, especially in view of the adoption of the new Corporate Sustainability Reporting Directive proposal.

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Section: Methodsmentioning

confidence: 99%

Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain

Posadas

Blanco

Souto

et al. 2023

MEDAR

Self Cite

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“…Non-financial measures relate to organizational effectiveness and are generally related to internal performance outcomes associated with operations that lead to service quality, employee satisfaction and loyalty (Strenitzerová and Achimský, 2019). The research work of Raucci et al (2020) identified customer retention and feedback/complaints received. Chong et al (2011) highlighted employee commitment and churn rate, whereas Lo et al (2016) consider operational efficiency and resilience of the core business as essential non-financial indicators for organizational performance.…”

Section: Review Of Literature On Corporate Real Estate Management Add...mentioning

confidence: 99%

Modelling the added value of corporate real estate on organizational performance

Amos

Boakye-Agyeman

2023

JCRE

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Purpose This study aims to establish the statistical relationships between corporate real estate added value indicators of cost reduction, increasing productivity, risk reduction and flexibility and organizational financial and non-financial performance. Design/methodology/approach The study adopted a mixed methods approach which encompasses initial expert interviews and subsequent questionnaire surveys. Partial least squares structural equation modelling was applied to test the proposed hypotheses of the study. Findings The results highlight the significant influence of three added value indicators on organizational performance while highlighting the need for strategic corporate real estate risk management to enhance performance. Practical implications The results of the study are useful to identify relevant added value indicators that can improve organizational performance as well as potential added value indicators that deserve attention for performance improvement. Moreover, it presents knowledge on corporate performance indicators which is sparsely explored in corporate real estate management literature. Originality/value This study makes a novel contribution to corporate real estate management literature by presenting a parsimonious model to alert corporate real estate managers on essential added value parameters towards organizational performance. The model set the theoretical debates to exploit additional added value dimensions and organizational performance.

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“…Therefore, financial performance has been the focus of studies. However, later on, it was realized that financial indicators did not produce information about the long-term performance of the enterprise, and non-financial performance indicators were brought to the fore (Raucci et al, 2020). On the other hand, recent studies consider the enterprise's financial, market and innovation performance together in performance measurement.…”

Section: Firm Performancementioning

confidence: 99%

Exploring the Impact of Market Orientation and Innovation on Firm Performance in the Beverage Industry: The Mediating Role of Innovation

Karaev

Mercan

2023

EJEBS

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This study examined the relationships between market orientation, innovation and firm performance. Beverage industry firms operating in Georgia were chosen as the sample. The study employed the partial least squares structural equation modelling (PLS-SEM) path model to test the hypotheses. The research data were obtained from the 319 employees of 18 businesses by using the survey technique form. According to the findings, market orientation and innovation have a significant and positive relationship with firm performance. A significant and positive relationship was also found between market orientation and innovation orientation. Furthermore, it was found that innovation is the significant mediator between market orientation and firm performance. The findings suggest that beverage firms in Georgia strongly perceive themselves as market-oriented and consider innovation as a crucial factor in enhancing their performance and competitive advantage. Therefore, it is recommended that beverage companies invest more in innovation and foster a culture of innovation within their organizations. Collaboration with other businesses, especially technology companies, could also lead to new ideas and innovations. Additionally, since the export of beverage companies in Georgia is on the rise, firms should focus on expanding their markets through exports and potentially collaborate with other businesses in other countries.

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Non-financial Performance Indicators: The Power of Measures to Operationalize the Law

Cited by 7 publications

References 31 publications

Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain

Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain

Modelling the added value of corporate real estate on organizational performance

Exploring the Impact of Market Orientation and Innovation on Firm Performance in the Beverage Industry: The Mediating Role of Innovation

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