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Article
Publication date: 13 December 2023

Indrit Troshani and Nick Rowbottom

Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate…

Abstract

Purpose

Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate activity affects sustainability outcomes and how socio-ecological challenges affect corporate activity. The paper examines the relationship between sustainability reporting information infrastructures and sustainability reporting practice.

Design/methodology/approach

The paper mobilises a socio-technical perspective and the conception of infrastructure, the socio-technical arrangement of technical artifacts and social routines, to engage with a qualitative dataset comprised of interview and documentary evidence on the development and construction of sustainability reporting information.

Findings

The results detail how sustainability reporting information infrastructures are used by companies and depict the difficulties faced in generating reliable sustainability data. The findings illustrate the challenges and measures undertaken by entities to embed automation and integration, and to enhance sustainability data quality. The findings provide insight into how infrastructures constrain and support sustainability reporting practices.

Originality/value

The paper explains how infrastructures shape sustainability reporting practices, and how infrastructures are shaped by regulatory demands and costs. Companies have developed “uneven” infrastructures supporting legislative requirements, whilst infrastructures supporting non-legislative sustainability reporting remain underdeveloped. Consequently, infrastructures supporting specific legislation have developed along unitary pathways and are often poorly integrated with infrastructures supporting other sustainability reporting areas. Infrastructures developed around legislative requirements are not necessarily constrained by financial reporting norms and do not preclude specific sustainability reporting visions. On the contrary, due to regulation, infrastructure supporting disclosures that offer an “inside out” perspective on sustainability reporting is often comparatively well developed.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Sustainable Innovation Reporting and Emerging Technologies
Type: Book
ISBN: 978-1-83797-740-6

Open Access
Article
Publication date: 29 April 2024

Giovanna Culot, Guido Orzes, Marco Sartor and Guido Nassimbeni

This study aims to analyze the factors that drive or prevent interorganizational data sharing in the context of digital transformation (DT). Data sharing appears as a precondition…

Abstract

Purpose

This study aims to analyze the factors that drive or prevent interorganizational data sharing in the context of digital transformation (DT). Data sharing appears as a precondition for companies to capture emerging opportunities in supply chain management and for product-related servitization; however, there are ongoing concerns, and data are often perceived as the “new oil.” It is thus important to gain a better understanding of the determinants of firms’ decisions.

Design/methodology/approach

The authors develop an embedded case study analysis involving 16 firms within an extended supply network in the automotive industry. The authors focus on the peculiarities of the new context, as opposed to elements highlighted by research prior to the advent of the latest technologies. Abductive reasoning is applied to the theoretical foundations of the resource-based view, resource dependence theory and the complex adaptive systems perspective.

Findings

Data sharing is largely underpinned by factors identified prior to DT, such as data specificity, dependence dynamics and protection mechanisms and the dynamism of the business context. DT, however, can influence the extent of data sharing. New factors concern complementarities whenever data are pooled from different sources and digital platforms, as well as different forms of data ownership protection.

Originality/value

This study stresses that data sharing in the context of DT can be explained through established theoretical lenses, providing the integration of elements accounting for new technological opportunities.

Details

Supply Chain Management: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 13 June 2023

Luís Oscar Silva Martins, Inara Rosa de Amorim, Vinicius de Araújo Mendes, Marcelo Santana Silva, Francisco Gaudencio Mendonça Freires and Ednildo Andrade Torres

This study aims to examine the price and income elasticities of short- and long-run industrial electricity demand in Brazil between 2003 and 2020. The research also examines the…

Abstract

Purpose

This study aims to examine the price and income elasticities of short- and long-run industrial electricity demand in Brazil between 2003 and 2020. The research also examines the impacts of COVID-19 in Brazil’s industrial electricity sector, including an analysis in states more and less industrialized.

Design/methodology/approach

Dynamic adjustments models in panel data are used to present robust estimates and analyze the impact of different methodologies on reported elasticities.

Findings

The short-run price elasticity is estimated at −0.448, while the long-run values are around −1.60. Regarding income elasticity, the value is 0.069 in the short-run and is concentrated in 0.25 in the long-run. The inelastic results of income show that the industrial demand for electric energy follows the trend of loss of competitiveness of the Brazilian industry in the past years. In addition, the price of natural gas, the level of employment, and, in specific cases, the level of imports also influence industrial electricity demand.

Originality/value

The research is a pioneer in the investigation of the industrial behavior of electricity of the Brazilian industrial branch, using as control variables, the average temperature, and the level of rainfall, this one, so important for a country whose main source is hydroelectric. In addition, to the best of the authors’ knowledge, it is the first study, which is prepared to analyze the effects of COVID-19 on electric consumption in the industrial sector, investigating these impacts, including in the states considered more and less industrialized. The estimates generated may help in the design of the Brazilian energy policy.

Details

International Journal of Energy Sector Management, vol. 18 no. 4
Type: Research Article
ISSN: 1750-6220

Keywords

Content available
Book part
Publication date: 12 June 2024

Abstract

Details

Professional Perspectives on Banking and Finance, Volume 1
Type: Book
ISBN: 978-1-83549-335-9

Article
Publication date: 12 September 2023

Myriam Ertz, Shashi Kashav, Tian Zeng and Shouheng Sun

Traditionally, life cycle assessment (LCA) has focused on environmental aspects, but integrating social aspects in LCA has gained traction among scholars and practitioners. This…

Abstract

Purpose

Traditionally, life cycle assessment (LCA) has focused on environmental aspects, but integrating social aspects in LCA has gained traction among scholars and practitioners. This study aims to review key social life cycle assessment (SLCA) themes, namely, drivers and barriers of SLCA implementation, methodology and measurement metrics, classification of initiatives to improve SLCA and customer perspectives in SLCA.

Design/methodology/approach

A total of 148 scientific papers extracted from the Web of Science database were used and analyzed using bibliometric and content analysis.

Findings

The findings suggest that the existing research ignores several aspects of SCLA, which impedes positive growth in topical scholarship, and the study proposes a classification of SLCA research paths to enrich future research. This study contributes positively to SLCA by further developing this area, and as such, this research is a primer to gain deeper knowledge about the state-of-the-art in SLCA as well as to foresee its future scope and challenges.

Originality/value

The study provides an up-to-date review of extant research pertaining to SLCA.

Article
Publication date: 18 January 2024

Yelena Smirnova and Victoriano Travieso-Morales

The general data protection regulation (GDPR) was designed to address privacy challenges posed by globalisation and rapid technological advancements; however, its implementation…

Abstract

Purpose

The general data protection regulation (GDPR) was designed to address privacy challenges posed by globalisation and rapid technological advancements; however, its implementation has also introduced new hurdles for companies. This study aims to analyse and synthesise the existing literature that focuses on challenges of GDPR implementation in business enterprises, while also outlining the directions for future research.

Design/methodology/approach

The methodology of this review follows the preferred reporting items for systematic reviews and meta-analysis guidelines. It uses an extensive search strategy across Scopus and Web of Science databases, rigorously applying inclusion and exclusion criteria, yielding a detailed analysis of 16 selected studies that concentrate on GDPR implementation challenges in business organisations.

Findings

The findings indicate a predominant use of conceptual study methodologies in prior research, often limited to specific countries and technology-driven sectors. There is also an inclination towards exploring GDPR challenges within small and medium enterprises, while larger enterprises remain comparatively unexplored. Additionally, further investigation is needed to understand the implications of emerging technologies on GDPR compliance.

Research limitations/implications

This study’s limitations include reliance of the search strategy on two databases, potential exclusion of relevant research, limited existing literature on GDPR implementation challenges in business context and possible influence of diverse methodologies and contexts of previous studies on generalisability of the findings.

Originality/value

The originality of this review lies in its exclusive focus on analysing GDPR implementation challenges within the business context, coupled with a fresh categorisation of these challenges into technical, legal, organisational, and regulatory dimensions.

Details

International Journal of Law and Management, vol. 66 no. 3
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 21 February 2024

Elisabeth Supriharyanti, Badri Munir Sukoco, Sunu Widianto and Richard Soparnot

This study aims to propose a multi-level (bottom-up) analysis to build an organizational change capability (OCC) development model by integrating paradox and social cognitive…

Abstract

Purpose

This study aims to propose a multi-level (bottom-up) analysis to build an organizational change capability (OCC) development model by integrating paradox and social cognitive theories. Using these theories, OCC (Level 2) is influenced by the leader’s paradox mindset (Level 1) and collective PsyCap (Level 2). The study also examined the moderating effect of magnitude to change on the effect of leader’s paradox mindset on OCC.

Design/methodology/approach

The proposed hypotheses were tested empirically using data from 327 respondents and 48 work teams from 21 leading private higher education institutions in Indonesia. To analyze the data, a multi-level analysis was conducted with Mplus software.

Findings

The results showed that, in a cross-level relationship, leader’s paradox mindset had a positive effect on OCC, whereas OCC mediated the effect of leader’s paradox mindset on organizational change performance. On an organizational level, collective PsyCap affected OCC, and OCC significantly mediated the relationship between collective PsyCap and organizational change performance. Moreover, the authors found a moderating effect of magnitude on change of leader’s paradox mindset to OCC.

Originality/value

This study used a multi-level analysis to evaluate the mechanisms of influence of leader’s paradox mindset (bottom-up) on OCC and the moderation effect of magnitude to change in an Indonesian context.

Details

Journal of Asia Business Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 3 June 2024

Elisabeth Supriharyanti, Badri Munir Sukoco, Abdillah Ubaidi, Ely Susanto, Sunu Widianto, Reza Ashari Nasution, Anas Miftah Fauzi and Wann-Yih Wu

Based on Resource Conservation (COR) theory, this study explores the antecedent of team change capability, which consists of the dimensions of learning, process and context and…

Abstract

Purpose

Based on Resource Conservation (COR) theory, this study explores the antecedent of team change capability, which consists of the dimensions of learning, process and context and examines how, under the empowering leadership (EL) of middle managers, team change capability (TCC) may be built through team psychological capital (TPSyCap).

Design/methodology/approach

The study was conducted with 853 respondents and 55 teams from 11 leading autonomous higher education institutions (AHEIs) in Indonesia.

Findings

The results show that EL is positively related to TPsyCap, which mediates the relationship between EL and TCC, particularly for TCC learning capability. However, TPsyCap does not mediate the effect of EL on TCC process capability and TCC- context capability.

Originality/value

This study enriches existing leadership literature, which is considered relevant in building organizational change capabilities, particularly on a team level. Furthermore, the findings reveal TPsyCap is an important intervention mechanism in catalyzing the relationship between EL and TCC.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 9 November 2023

Hailu Getnet, Aron O’Cass, Vida Siahtiri and Hormoz Ahmadi

This study aims to investigate the role of team problem-solving creativity in new product development (NPD) in the bottom-of-the-pyramid (BoP) in business-to-business firms. This…

Abstract

Purpose

This study aims to investigate the role of team problem-solving creativity in new product development (NPD) in the bottom-of-the-pyramid (BoP) in business-to-business firms. This study synthesizes perspectives from NPD, creativity and leadership to examine how work-related factors such as NPD managers’ role ambiguity and individual-related factors such as CEO’s ambidextrous leadership style interact to determine team problem-solving creativity and its effect on new product performance (NPP).

Design/methodology/approach

The hypotheses are tested using data from a multi-informant survey of 274 middle-level managers within 137 local BoP manufacturing firms in a sub-Saharan African country.

Findings

The results show that an NPD team’s ability to solve problems creatively determines NPP in BoP markets. The findings also show that NPD managers’ role ambiguity has a negative effect on team problem-solving creativity. However, a CEO’s ambidextrous leadership neutralizes the negative impact of role ambiguity on problem-solving creativity.

Originality/value

This study combines three distinct streams of literature, including NPD, creativity and leadership, to explore the antecedents and outcomes of problem-solving creativity. Drawing on creativity and leadership theories, this study reports that the success of creative idea exchanges depends heavily on a supportive environment for NPD team members and minimizing the NPD manager’s role ambiguity.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 5
Type: Research Article
ISSN: 0885-8624

Keywords

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