Search results for "account"
showing 3 items of 2183 documents
Triggering sustainability communication in a B2B context: combining action research and sensemaking
2021
PurposeThe paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking approach to document moments that precede the initiation of external sustainability communication.Design/methodology/approachThe paper is the outcome of an action research project, where we examine the case of one industrial company that was silent on its multiple sustainability-related practices, but recently decided to become more transparent to the outside world. A processual approach to sensemaking is adopted to show how organisational and non-organisational members actively participated in meaning co-construct…
Measuring Performance in the Luxury Industry: Is there a Difference in Performance Between the top and Bottom Players in the Industry?
2021
Abstract This paper presents a methodology that consists of a Z-score function applied on a set of indicators for the luxury industry and then standardized to obtain a ranking of the companies on a scale between 10 and 100. To measure the performance for the top 5 LVMH, Estee Lauder, Richemont, Kering, Essilor Luxottica, and bottom 5 Aeffe, Tribhovandas, Van de Velde, Mulberry, Trinity companies (based on Deloitte global ranking in 2019) in the luxury industry and to unveil which are the performance drivers. By applying this methodology it can be made a comparison in performance between the top and the bottom companies in the luxury industry. The performance score is calculated for ten year…
L'économie matérielle de la France (1830-2015). L'histoire d'un parasite ?
2018
This article explores the long-term dynamics of material use in France over a period of 185 years. It is based on material flow accounts that are perfectly consistent with the standards of Material Flows Analysis at the national economic scale. This work - which covers domestic extraction, imports and exports - is the first long-term study of material flows for France, with annual and national data for most of the period. Our database allows us to study the evolution of French metabolism during the industrialization of the country, together with the increasing dependence on abiotic materials. We highlight a singular metabolic trajectory: that of a state that benefits from successive world-s…