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This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.

The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).

The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.

This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.

Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.

To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.

This study aims to explore the correlation between Management Control Systems, Green Innovation, Social Media Networks, and Company Performance in medium-sized construction and real estate firm in Indonesia.

This research method uses quantitative approach. The sample selection technique uses simple random sampling. The analytical method in this study uses structural equation models based on variance. Statistical test tool used, is Smart PLS 3.0.

The management control systems have a significant and positive impact on social media networks, green innovation, and company performance in the upper-middle-class construction and real estate businesses in Java. Furthermore, social media networks and green innovation were found to mediate the strong relationship between management control systems and firm performance in medium-sized construction and real estate businesses in Java.

This research should provide a detailed, technical, and structured explanation of how companies assess suitability standards for implementing green innovation in Indonesia’s construction and real estate sectors.

The finding emphasize the importance of the management control system in enhancing firm performance. If, the elements of the management control system are met or adequate, it can improve the performance of those in charge, leading to satisfactory performance.

This finding is the first of its kind in Indonesia. It will contribute to shaping future development policies for government and private projects, ensuring they are more advance and environmentally conscious.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

In this paper, we investigate the coevolution of the supply network and procurement strategies in the context of semiconductors and electronics for the automotive industry over 3 decades. We aim to explain how procurement strategy interrelates with changes in supply network structure and what the implications of a hub-centric structure network structure are for procurement in supply.

We collected in-depth primary and secondary data that stretched back to 1996 from a leading automotive European original equipment manufacturer (OEM) and its network. Using social network analysis (SNA), we identified OEMs’ procurement focus and mapped the evolution of the supply network, the links in the network, and the environmental forces impacting the strategies and the network.

Our findings describe the supply network for semiconductor and electronic components to the automotive industry. The findings suggest that a focus on cost can lead to a Tier 1-centric network structure with many tiers that can fail to assure supply or capture innovation when the external environment is marked by high uncertainty. In such situations, increasing complexity by creating more links in the network can improve transparency and contribute to supply assurance and innovation.

The findings indicate that managers should consider the role of the supply network in selecting their strategy to attain objectives of cost, innovation, and supply assurance.

This paper presents empirical-based insights into the automotive semiconductor and electronic component supply chain (SC), the unexpected implications of hub-centric supply networks, and the use of SNA in the SC in context.

This paper aims to (1) identify the different performance drivers (lead indicators) and outcome measures (lag indicators) investigated in the literature concerning the four balanced scorecard (BSC) perspectives in operations management (OM) contexts and (2) understand how performance drivers and outcome measures (and substantiated perspectives) are related.

We undertake a systematic literature review of the BSC literature in OM journals. From the final sample of 40 articles, performance drivers and outcome measures have been identified, and the relationships amongst them have been synthesised according to the system dynamics approach.

Findings show (1) the most relevant performance drivers and outcome measures within each BSC perspective, (2) their relationships, (3) how the perspectives are linked through the performance drivers and outcome measures and (4) how the different measures relate systemically. Accordingly, four causal loops amongst identified measures have been built, which – jointly considered – allowed for the creation of a dynamic strategy map for OM.

This study is the first one that provides a comprehensive and holistic view of how the different performance drivers and outcome measures within and between the four BSC perspectives in OM relate systemically, increasing the knowledge and understanding of scholars and practitioners.

This paper aims to identify the key issues that healthcare knowledge-intensive organizations (KIPOs) should focus on to define themselves as socioenvironmentally and governance responsible for integrating environmental, social, and governance (ESG) logic into their business strategy. At the same time, this provides an understanding of how healthcare KIPOs contribute to achieving the Sustainable Development Goals of the 2030 Agenda.

Taking a cue from the model developed by the World Economic Forum, an “ESG Processing Map” was constructed to identify qualitative disclosures that a healthcare company should consider when implementing sustainability logic. The aspects investigated were processed, considering national and international standards, frameworks and disclosures. The social network analysis technique was used to systemize and combine the outcomes of these processes and analyze their consistency with sustainable development.

Through the “ESG Processing Map,” 13 areas of action and 27 topics specific to the health sector were defined on which to intervene in sustainability in order to concretely help HCOs to place specific corrective and improvement actions over time concerning socioenvironmental and governance aspects.

The paper provides contribute, on the one hand, to enriching and updating the academic literature on ESG logic in a still underexplored field and, on the other hand, to provide these types of organizations with a “compass” to guide and orient their business strategies towards sustainability.

This study addresses a gap in the literature by examining the marketing strategies adopted by wineries in the context of wine tourism. This study aims to identify marketing strategic orientations and highlight their significance in the context of wine tourism.

The research uses a comparative case study approach, focusing on two wine regions, Roussillon (France) and Empordà (Spain). It involves the analysis of 99 active winery websites to identify marketing orientations. Descriptive statistics, cluster analysis and ANOVA tests were used to achieve this.

The study reveals four distinct wine tourism strategic orientations adopted by wineries in these regions. It emphasizes the importance of external ties, varying levels of competitiveness, website performance and geographical differences as key findings. The results show that wineries with a clear diversification strategy benefit from a higher level of competitiveness.

This research contributes to the academic literature by identifying different marketing strategies within wine tourism, highlighting their importance and providing a comprehensive analysis of key areas, thus adding original insights to the existing body of literature.

This paper aims to explore the transformative influence of social media applications on the digital evolution of banks. Using a multiple case study approach, this study investigates how Italian banks have adopted social media in their digital transformation. The study seeks to uncover strategies used by banks to maximise the benefits of social media platforms and assess the outcomes and challenges faced during this process. The results provide valuable insights for banks navigating digital transformation, emphasising the importance of organisational culture, client engagement, financial innovation and proactive response to fintech disruptions.

This study uses a multiple case study approach to investigate the influence of social media applications on the digital transformation of banks. Six Italian banks that integrated social media into their digital transformation efforts are analysed. The research examines the strategies used by these banks to effectively leverage social media platforms. The outcomes and implications of these initiatives are scrutinised to discern both positive impacts and challenges faced by banks and customers. The research methodology involves in-depth analysis of case studies, incorporating insights from managerial interviews to underscore key aspects essential for successful digital adaptation in the banking sector.

This study reveals profound impacts of digital transformation on the banking sector, emphasising key implementation areas. Insights gleaned from case studies of six Italian banks underscore the transformative influence of social media applications. Results highlight positive impacts, including enhanced customer service, engagement, financial literacy and community building. Managerial interviews underscore five critical aspects: the imperative for a new organisational culture, a focus on millennial clients, understanding and offering new financial instruments and proactive responses to challenges posed by emerging fintech companies. Successful adaptation necessitates attention to organisational culture, client engagement, financial innovation and proactive response to fintech disruptions. The findings contribute to the evolving understanding of the transformative role of social media in reshaping the banking industry.

This paper fills a critical research gap by delving into the challenges specific to banking institutions during the implementation of social media strategies amid digital transformation. While existing literature predominantly highlights positive impacts, this study pioneers a comprehensive exploration of unique hurdles faced by banks. The multiple case study approach, focusing on six Italian banks, contributes original insights into the strategies used to maximise social media benefits. The research provides a nuanced understanding of both positive impacts and challenges encountered, offering valuable guidance for refining social media approaches in the ever-evolving digital landscape. This contributes to the existing body of knowledge and aids banks in navigating their digital transformation journey effectively.

This paper aims to use Bayesian network (BN) methodology complemented by machine learning (ML) and what-if analysis to investigate the impact of digital technologies (DT) on logistics service quality (LSQ), employing the service quality (SERVQUAL) framework.

Using a sample of 244 Italian firms, this study estimates the probability distributions associated with both DT and SERVQUAL logistics, as well as their interrelationships. Additionally, BN technique enables the application of ML techniques to uncover hidden relationships, as well as a series of what-if analyses to extract more knowledge.

The results show that the average probability of firms investing in DT for analytics (DTA) is higher than that of investing inDT for immersive experiences (DTIE). Furthermore, adopting both offers only a moderate likelihood of successfully implementing SERVQUAL logistics. Additionally, certain technologies may not directly influence some SERVQUAL dimensions. The application of ML reveals hidden relationships among technologies, enhancing the predictions of SERVQUAL logistics. Finally, what-if analyses provide further insights to guide decision-making processes aimed at enhancing SERVQUAL logistics dimensions through DTA and DTIE.

This research delves into the influence of DTIE and DTA on SERVQUAL logistics, thereby filling a gap in the existing literature in which no study has explored the intricate relationships between these technologies and SERVQUAL dimensions. Methodologically, we pioneer the integration of BN with ML techniques and what-if analysis, thus exploring innovative techniques to be used in logistics and supply-chain studies.

Distance has been a core concept and issue in international business and management research. While scholars argue that distance through internationalization is increasing costs, distance is also associated with positive implications such as the integration of more diverse knowledge. Still, many firms struggle to manage distance effectively and efficiently in their multinational contexts. The purpose of this study therefore is to propose Open Strategy – increasing transparency and inclusion in the strategy process – as an attractive concept for managing distance.

This is a conceptual paper where the authors introduce Open Strategy to the IB community.

The authors argue that opening the strategy of multinational enterprises, enables firms to leverage diversity by re-combining the firms diverse and distant knowledge. It also reduces distance by moving beyond formal mechanisms of control and coordination to improve joint understanding, cooperative commitment and strategy implementation. The framework shows how firms can move beyond established dogmas in international business research by rendering their strategy processes more open.

Leveraging the Open Strategy literature, the authors are able to find a way to respond to the challenge of increasing distance, in fact even arguing that distance can be beneficial if framed as diversity.