The Paradigm of Public Non-financial Reporting as a Tool for Investment Decision Making

Alekseeva, Irina; Evstafieva, Elena; Makarenko, Tatyana V.; Fedosova, Oksana

doi:10.1007/978-3-030-73097-0_80

Cited by 3 publications

(1 citation statement)

References 2 publications

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“…Moreover, although it is established in practice that the structure of a company’s KM affects not only the way it reaches its ESG goals but also the contents of its NFR, there is still a lack of literature on these relationships. In particular, some authors described the link between ESG and NFR and/or between management processes and NFR (Beretta et al , 2019; Sentuti et al , 2020) or the consequences of NFR in terms of ESG performance (Aluchna et al , 2022) and investment decisions (Alekseeva et al , 2021), but the field of the effects of KM on ESG and NFR is still unexplored.…”

Section: Literature Reviewmentioning

confidence: 99%

Corporate reputation and culture: the link between knowledge management and sustainability

Arduini,

Manzo,

Beck

2023

JKM

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Purpose This study aims to analyze how sustainability, through an efficient knowledge management (KM) system, can serve as a driving force with respect to corporate culture and reputation. The research questions that guided this study are mainly the following: Are KM and sustainability related? Can culture strengthen the link between KM and sustainability? Can the link between KM and sustainability be affected by reputation? Design/methodology/approach The methodological approach adopted corresponds to qualitative research of analysis on the reference literature in the international field, also supported by empirical analysis. Findings In this study, the authors show that there is no explicit correlation between sustainability and KM. This relationship, in fact, is not underlined in nonfinancial reporting because it is absent or because it is not considered relevant. Too often sustainability is reduced to a mere relational and reputational tool, ignoring the fact it must be considered a consequence and not the main goal to improve companies’ culture. Research limitations/implications The sample studied by the authors refers to the top 40 companies listed on the Italian market, not allowing to generalize the findings across the international context. Practical implications The practical implications that could result from making explicit the relationship between sustainability and KM are multiple: the substantial benefits of the reputational aspect, an increase in the economic value related to sustainability; to ensure the going concern of the company and implement its ability to produce and share value in the long term. Social implications The social benefits of a stronger relationship between sustainability and KM are related to the possibility to improve the wealth of all the stakeholders. Originality/value This paper analyzes the links between sustainability and KM to understand the influence of these factors on corporate culture and reputation.

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