This paper aims to investigate whether the environmental, social and corporate governance (ESG) score of companies operating in the energy sector is associated with their corporate financial performance (CFP). The research covered data from eight companies with a dominant position in the Polish energy sector. The research used the comparative analysis between ESG performance and accounting-based measures of profitability: return on equity (ROE), return on assets (ROA) and return on sales (ROS). Additionally, reference was also made to the DuPont model. The acquired results do not reveal repetitive dependencies that would facilitate the discovery of a pattern of the impact of the factors of ESG on the financial performance of enterprises. Despite indicating the cases of correlations between the ESG scores and CFP at a high level, indeed sometimes at a very high level, the particular case studies significantly differ from each other. This may be caused by the fact that Polish enterprises from the energy sector illustrate far-reaching specifics, among others, with regard to the key significance of the entities with a prevalent state ownership and strict administrative regulations, which are subject to the energy market, state of development and structure of the whole sector in Poland. Thus, this is also why the mechanisms or dependencies, whose existence it is possible to expect in conditions of free competition, may be weakened or even eliminated in Polish conditions.

Purpose: The purpose of this paper is to identify the development of the digital transformation literature and to the systematic literature review methodology.Design/methodology/approach: The authors run a systematic literature review, followed by a rigorous thematic analysis of both academic and grey literature dataset, in order to develop a conceptual map of organizations' digital transformation. The authors aggregate the concepts and topics identified across the literature to find that they overwhelmingly tackle digital business models. At the same time, the authors identify a major blind spot resulting from ignoring the organization itself as a unit of analysis.Findings: The findings show that developing a digital theory of the organization or the theory of digitally transformed organization is a major challenge to management researchers. The analysis exposed numerous research gaps that can be helpful for future research directions.Originality/value: Digital transformation research enjoys an increasingly rapid rise to recognition across many academic disciplines and strongly impacts the management domain. adopt the view that published documents reflect the collective understanding of a phenomenon. This paper contributes to filtering the digital transformation literature, clarify complex relation between digital transformations of organizations and identify the key blind points.

Objective: The study aimed to map the stock of knowledge on organizational identity in a digital environment. Research Design & Methods: We systematically reviewed the literature to map the current research landscape and identify gaps that need to be addressed to better understand how organizational identity is constructed in a digital environment. We used a bibliometric visual analysis to provide a comprehensive overview of the field. We ran a co-occurrence of words analysis to identify central and peripheral themes. Findings: Organizational identity and digital organizational identity seem to be topics detached from mainstream research. Most of the literature has adopted the individual level of analysis and left other levels of analysis unattended, including the organizational level in particular. We see this gap as a major theoretical and empirical vacuum in the existing literature. Implications & Recommendations: We identified a research gap regarding the lack of research on the construction of organizational identity in the digital environment at various levels of analysis. We also found that scholars did not devote attention to the micro level of analysis, i.e. individual interactions such as posts, tweets, etc. although it may be instrumental to the construction of an organization’s digital identity. Contribution & Value Added: The article contributes to research on organizational identity shaped in the digital world, especially from the perspective of social media. We show gaps in existing approaches and levels of analysis.

Purpose: The aim of the research was to develop a methodological framework for coding data from social media. Design/methodology/approach: The research is based on netnography, a qualitative research approach that combines online observation, digital traces, and elicitation techniques to study online phenomena. Findings: Our study identified five key challenges in coding social media data (1) social media posts often function as coherent, multifaceted units of meaning, rather than discrete words or isolated sentences; (2)multi-Coding Necessity: Posts frequently convey multiple messages, necessitating simultaneous assignment of several codes to a single post unlike traditional coding practices that emphasize isolating individual meanings; (3) Iterative Codebook Development: Creating a reliable coding framework required up few rounds of refinement, highlighting the need for iterative development processes; (4) Lower Inter-Rater Agreement: Agreement levels among coders were lower than typically expected in conventional coding. Achieving a 75% agreement rate required extensive discussion and refinement; (5) Importance of Multiple Raters: Engaging more than two coders significantly improved the methodological rigor of the codebook development. Research limitations/implications: The dataset was limited to firm–stakeholder interactions. Different dynamics might present other coding challenges. The exemplary dataset was relatively small and manageable. Larger datasets may require different sampling and coding strategies, limiting the direct transferability of our framework. Our framework was developed inductively from a single case. A synthesis of coding practices across multiple netnographic studies could further refine a literature-informed methodology. Existing studies rarely report coding procedures in detail, limiting opportunities for comparison or replication. Our framework focuses on textual data. However, visual and audiovisual elements in social media play an increasingly important role and warrant further methodological development. Practical implications: We encourage researchers to treat entire posts as the basic unit of coding and allow for multiple codings to reflect the complexity of social media discourse. The actual process of developing a codebook should involve multiple coders and several rounds of iteration and discussion. A codebook can facilitate automated content analysis across larger data sets, increasing scalability while maintaining methodological rigor. Our recommendations provide a foundation for future guidance and best practices in digital qualitative research. Originality/value: This study contributes a novel and structured framework for coding qualitative social media data – a methodological gap in the current netnographic literature. It offers practical strategies for addressing key challenges in coding complex digital content. By highlighting the limitations of traditional coding approaches to social media data, the study develops methodological guidelines useful to researchers and sets the stage for future research on the dataset.

Głównym celem przeprowadzonych badań była identyfikacja czynników stanowiących barierę wdrażania controllingu w sieciach handlu detalicznego (na potrzeby artykułu terminy sieć handlu detalicznego oraz sieć handlowa stosowane będą zamiennie). Badanie ilościowe przeprowadzono za pomocą narzędzia badawczego, które stanowił kwestionariusz ankiety, zawierający pytania zamknięte, skierowany do pracowników sieci handlowych, głównie specjalistów z działów controllingu, HR, kierowników różnego szczebla oraz dyrektorów. Badania przeprowadzono w dużych sieciach z udziałem kapitału polskiego i zagranicznego. Ich wyniki wykazały, iż najistotniejszą barierę implementacji controllingu stanowi zbyt niski poziom wiedzy na temat sposobów wdrażania controllingu oraz brak odpowiedniego zaplecza finansowego umożliwiającego jego wdrożenie. Ze względu na hermetyczność sieci handlowych oraz fakt, iż do tej pory zajmowano się głównie barierami wdrażania controllingu w jednostkach produkcyjnych i usługowych, podjęty w artykule temat uznano za ważny.

Issues associated with the fair distribution of resources for both current and future generations are gaining on more importance as a result of broad discussion worldwide relating to the ecological problems. One of the significant elements of these activities is embodied by family firms; hence, the aim of this chapter is an attempt to indicate what an important role in terms of building the future of family firms is played by the adoption of the principles of sustainable management with the participation of the employees and the owners on the basis of the appropriately designed functions of HRM. The chapter includes introductory elements to the significance and foundations of the concept of sustainable development in order for the subsequent sections to contain information on the subject of utilizing the concept of sustainable management in organizations and the departments of HR. The final section of the chapter constitutes indications referring to the creation of sustainable personnel in family firms as a challenge that is facing the departments of HR.