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Article
Publication date: 23 September 2024

Tamar Barkay

This paper aims to explore the potential relationship between internal corporate social responsibility (CSR) and the decline of organised labour in countries of the global North…

Abstract

Purpose

This paper aims to explore the potential relationship between internal corporate social responsibility (CSR) and the decline of organised labour in countries of the global North. Given the opposing trends since the late 20th century and the widespread adherence of internationally recognised labour standards in CSR codes, standards, and reporting frameworks, questions arise about the disparity between CSR rhetoric and practice regarding the collective rights of in-house employees. The paper further explores the tendency in CSR scholarship to overlook violations of collective rights for in-house employees in the global North.

Design/methodology/approach

To examine whether there is an elective affinity between the rise of CSR and the decline of organised labour, the paper uses a discursive institutionalism approach, providing a meta-theoretical analysis of academic literature on internal CSR. A scoping review methodology was used to identify relevant literature and compile it into an empirical corpus for a metatheoretical analysis. The empirical corpus, consisting of 38 articles, was generated through a Google Scholar (GS) search guided by the following questions: (1) What are the dominant conceptual framings of internal CSR? (2) What are the dominant roles and practical aspects of internal CSR?

Findings

The paper identifies two key disparities in the literature: (1) between rhetoric and practice regarding the collective rights of in-house employees in the global North and (2) between the extensive CSR research on violations of collective rights of value chain workers and the limited attention to in-house employees’ collective rights. The analysis highlights two factors contributing to these disparities: the integration of internal CSR into the corporate managerial toolbox and the distinction in CSR discourse between core labour standards and workplace issues. The analysis shows that internal CSR has an elective affinity with the decline of organised labour.

Research limitations/implications

While scoping reviews are often standalone studies, this paper used the methodology for its stated purpose. Limitations include the broad span of internal CSR across various academic fields and reliance solely on GS. Measures taken to enhance inclusivity were unlimited review period, refined inclusion criteria and keywords during the selection process and cross-checks of cited articles.

Social implications

Considering the implications of the decline of organised labour on workers’ collective voice, poverty and the distribution gap in wealth and income, this paper suggests that for CSR to play a significant role in advancing sustainable social justice, scholars and practitioners should look at ways to reduce the disparity between rhetoric and practice regarding employees’ voice and collective rights.

Originality/value

The paper lays the foundation for a better understanding of the potential links between internal CSR and the decline of organised labour. It addresses a gap in the literature on the interrelations between CSR and organised labour in the global North and proposes root causes of this gap. This contribution enriches the scarce literature exploring the potential elective affinity between CSR and transformations in the global economy and labour markets since the late 1980s. Finally, the paper deepens the understanding of the implications of CSR for employees’ collective rights and voice as well as for organised labour.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 17 July 2024

Sophie Giordano-Spring, Carlos Larrinaga and Géraldine Rivière-Giordano

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related…

Abstract

Purpose

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

Design/methodology/approach

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Findings

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

Originality/value

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 27 September 2024

Swayam Sampurna Panigrahi, Bikram Kumar Bahinipati, Kannan Govindan and Shreyanshu Parhi

This study aims to evaluate the sustainable supply chain performance indicators. At a macro level, the identification of the sustainable supply chain management (SSCM) performance…

Abstract

Purpose

This study aims to evaluate the sustainable supply chain performance indicators. At a macro level, the identification of the sustainable supply chain management (SSCM) performance indicators is done through exhaustive literature survey and interviews with experts. Furthermore, these indicators are evaluated through a hybrid approach, i.e. total weighted interpretive structural modelling (TWISM) followed by analytic hierarchical process (AHP).

Design/methodology/approach

Micro small and medium enterprises (MSMEs) in India are a major contributor to nation’s GDP. However, this sector struggles to comprehend benefits from implementation of SSCM due to a lack of appropriate performance evaluation metrics. The purpose of this paper is to contribute to the body of knowledge in SSCM by proposing and evaluating a set of SSCM performance indicators.

Findings

The paper highlights the SSCM performance indicators and concludes that business strategies, implementation planning and impact of stakeholders are the top SSCM performance indicators (SPIs). Therefore, the decision-makers must initially focus on strategic requirements which foster the implementation of SSCM, thereby ensuring profitability for all stakeholders.

Research limitations/implications

Although the proposed framework was validated through a case study on Indian automobile component manufacturing MSMEs, future research would explore the extension of the framework to other industries.

Originality/value

The originality of this study lies in the application of the novel TWISM-AHP tool. Furthermore, the SPIs identified in the study, consider the integration of the triple bottom line from the MSME perspective. The TWISM-AHP analysis will be beneficial for SC decision-makers to enhance the SSCM performance based on the identified indicators and their criticality.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Open Access
Article
Publication date: 14 December 2023

Paola Bellis, Silvia Magnanini and Roberto Verganti

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how…

2163

Abstract

Purpose

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Design/methodology/approach

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

Findings

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

Research limitations/implications

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

Practical implications

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Originality/value

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.

Details

Journal of Knowledge Management, vol. 28 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 24 September 2024

Sourav Mondal, Saumya Singh and Himanshu Gupta

Green entrepreneurship (GE) is a novel concept in business and enhances environmentally friendly production and operation activities for “sustainable development” (SD). The aim of…

Abstract

Purpose

Green entrepreneurship (GE) is a novel concept in business and enhances environmentally friendly production and operation activities for “sustainable development” (SD). The aim of this study is to determine the drivers that contribute to the growth and success of “micro, small, and medium enterprises” (MSMEs) in the manufacturing sector in India. The study also examines the mutual and cause-and-effect relationships among these identified drivers.

Design/methodology/approach

The study used integrated research methodology and identified nine key drivers of GE (GEDs) through extensive literature reviews, theoretical perspectives (i.e. “resource-based view” (RBV), “natural resource-based view” (NRBV) and “critical success factor theory” (CSFT)), and expert opinions. Further, “total interpretive structural modeling” (TISM) and “matrice d'impacts croisés multiplication appliquée á un classment” (MICMAC) analysis are used here to develop a hierarchical model and cluster the drivers, and fuzzy “decision-making trial and evaluation laboratory” (fuzzy-DEMATEL) is used to develop causal relationships among the drivers. Further, a sensitivity analysis is conducted to ensure the robustness of the results.

Findings

Results indicated that green manufacturing and operation capability development, green business process management and attitudes toward developing sustainable business models significantly impacted GE and SD. The findings of this study help managers, policymakers, and practitioners gain an in-depth understanding of the drivers of GE.

Research limitations/implications

The study considers a limited number of drivers and is specific to Indian manufacturing MSMEs only. Further, a limited number of experts from different enterprises are considered for data analysis. This study is also based on interrelationships and their relative importance based on multicriteria decision-making techniques. This study aids government decision-making, policy formulation and strategic decision-making for manufacturing businesses in achieving SD goals. In addition, this research also encourages green entrepreneurs to start eco-driven companies and facilitate the use of environmentally friendly goods to offset environmental challenges and accomplish sustainable development goals.

Originality/value

This study proposes an integrated methodology that will benefit managers, practitioners and others in developing strategies and innovations to improve and develop green practices. This study further helps with responsive, sustainable business development in various manufacturing MSMEs.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 22 February 2024

Daniele Morselli

This article focuses on the assessment of entrepreneurship competence by selected vocational teachers in Italy. The exploratory research question addresses the extent to which…

Abstract

Purpose

This article focuses on the assessment of entrepreneurship competence by selected vocational teachers in Italy. The exploratory research question addresses the extent to which entrepreneurship assessments are competence based, and the research seeks to identify fully fledged assessment programmes with both a formative and summative component, and the use of assessment rubrics. It also explores the extent to which entrepreneurship competence is referred to in school documentation and later assessed, and the tools and strategies used for such assessment.

Design/methodology/approach

This case study is part of a larger European research project promoted by Cedefop; in Italy it focused on six selected vocational IVET and CVET programmes and apprenticeship schemes. It used a wide range of instruments to ensure triangulation and multiple perspectives: analysed policy documents and undertook online interviews with experts and policy makers. At VET providers' premises it deployed: analysis of school documents; observations of learning environments; interviews and focus groups with (in schools) teachers, directors and vice directors, learners and alumni (in companies) instructors, company tutors and employers, apprentices and alumni.

Findings

Assessment tasks were rarely embedded within fully fledged assessment programmes involving both formative and summative tasks, and assessment rubric for grading. Most of the time, entrepreneurship programmes lacked self-assessment, peer assessment and structured feedback and did not involve learners in the assessment process. Some instructors coached the students, but undertook no clear formative assessment. These findings suggest institutions have a testing culture with regard to assessment, at the level of both policy and practice. In most cases, entrepreneurship competence was not directly assessed, and learning outcomes were only loosely related to entrepreneurship.

Research limitations/implications

One limitation concerned the selection of the VET providers: these were chosen not on a casual basis, but because they ran programmes that were relevant to the development of entrepreneurship competence.

Practical implications

At the policy level, there is a need for new guidelines on competence development and assessment in VET, guidelines that are more aligned with educational research on competence development. To ensure the development of entrepreneurship competence, educators need in-service training and a community of practice.

Originality/value

So far, the literature has concentrated on entrepreneurship education at the tertiary level. Little is known about how VET instructors assess entrepreneurship competence. This study updates the picture of policy and practice in Italy, illustrating how entrepreneurship competence is developed in selected IVET and CVET programmes and apprenticeships.

Details

Education + Training, vol. 66 no. 10
Type: Research Article
ISSN: 0040-0912

Keywords

Book part
Publication date: 2 October 2024

Nivedita Mehta, Sapna Arora and Disha Gulia

This study attempts to recognize obstacles and barriers to financial inclusion in the agriculture sector, propose a framework based on the inter-contextual link between the…

Abstract

This study attempts to recognize obstacles and barriers to financial inclusion in the agriculture sector, propose a framework based on the inter-contextual link between the barriers and understand the financial exclusion in the agriculture sector at the grassroots level. Previously published research articles were used to identify the barriers to financial inclusion, followed by informal interviews and collaborative discussions with the local farmers of the Sonipat district of Haryana and expert interviews using a structured questionnaire. TISM and MICMAC analysis are used to decern the nature of the relationship among the barriers discovered. The authors find that inadequate financial literacy, a shortage of financial awareness and the reluctance of various financial institutions are significant linkage barriers to strong driving and dependence power. High transaction costs and poor infrastructural support are the independent barriers. The paper identifies these new barriers to financial inclusion in the Indian agriculture sector and the framework depicting financial exclusion in India. This paper only gives a framework of barriers and does not quantify the effect of any relationship identified, but strongly emphasizes granting the Indian agriculture sector broad and simple financial access to advance and strengthen the nation's sustainable, inclusive economic growth.

Details

Resilient Businesses for Sustainability
Type: Book
ISBN: 978-1-83797-803-8

Keywords

Article
Publication date: 28 July 2023

Brajesh Mishra, Avanish Kumar and Ishaan Mishra

The study explores the evolution of Indian domestic electronics manufacturing post-economic reforms and also investigates the lack of natural growth stages among Indian…

Abstract

Purpose

The study explores the evolution of Indian domestic electronics manufacturing post-economic reforms and also investigates the lack of natural growth stages among Indian start-up/SME electronics manufactures.

Design/methodology/approach

The theoretical framework is inspired by Dawar and Frost's survival strategy theory that local companies may follow to overcome competitive threats from MNCs. The study adopts a qualitative methodology, more precisely, a phenomenological approach to walking through policy/regulatory reforms amid market distortions, technological gaps and colonial mindset from the perspective of Indian domestic electronics manufacturers. The study has adopted Gioia method of data analysis to inductively suggest a few research propositions.

Findings

The phenomenological approach revealed eight essential structure (essence) narratives to explore the complex issue that plague the industry: make in India, made in India, preferential market access strategy, equitable market access strategy, blue ocean strategy, competitive positioning strategy, technical capability and importance of policy/regulatory arbitrage.

Practical implications

The situation of Indian electronics manufacturing units is comparable to the bonsai tree situation, where natural evolution in business stages does not exist; they are born and die as start-ups/MSMEs. The study advocates for equitable market access by removing market distortions. The long-term solution may lie in making available locally manufactured products as a dependable alternative to the imported products or produced locally by MNC OEMs in terms of cost, quality, technology, volume, after-sale service and integrated supply chain.

Originality/value

While the favorable FDI policies, digital India and make-in India initiatives have strengthened domestic electronics production, it is yet to significantly impact India's position in global trade, including manufacturing and exports.

Details

Benchmarking: An International Journal, vol. 31 no. 8
Type: Research Article
ISSN: 1463-5771

Keywords

Book part
Publication date: 30 September 2024

Sardar Mohammadi, Abed Mahmoudian and Manuel Alonso Dos Santos

Currently, attention to customer experience management is one of the most important management approaches in the business field. Focussing on improving customer experience and…

Abstract

Currently, attention to customer experience management is one of the most important management approaches in the business field. Focussing on improving customer experience and having a customer experience management strategy is one of the actions that service providers can take to improve their marketing performance by providing superior experiences to customers. The nature of customer experience is very important for the retail industry, especially for sportswear stores, because sports products are mostly experience-oriented and can be classified as a general experience. Despite the importance of consumption experience in consumer behaviour studies, the design of sports customer experiences has received less attention from researchers. Therefore, this chapter seeks to answer the question of what aspects of creating and developing customer experience in sportswear retail stores are. To answer this question, this chapter attempts to identify the areas of creating customer experiences in sports stores by using the views of sports marketing experts through qualitative research and using content analysis techniques. The findings indicate that sports stores try to provide the best experience for their customers by considering six aspects of human resources and employees, products, interior design, exterior space, technology and interaction and communication in their strategic marketing plans and investing in creating and developing these aspects. They create a distinct experience for customers and provide a basis for purchasing, satisfaction, loyalty and other positive marketing consequences for customers.

Details

Marketing and Design in the Service Sector
Type: Book
ISBN: 978-1-83797-276-0

Keywords

Open Access
Article
Publication date: 31 July 2024

Veronica Lucia Ahonen, Aleksandra Woszczek, Stefan Baumeister, Ulla T. Helimo, Anne Kristiina Jackson, Maria Kopsakangas-Savolainen, Juha Kääriä, Tommi Lehtonen, Mika Luoranen, Eva Pongrácz, Risto Soukka, Veera Vainio and Sami El Geneidy

Calculating an organization's carbon footprint is crucial for assessing and implementing emission reductions. Although Finnish higher education institutions (HEIs) aim for carbon…

Abstract

Purpose

Calculating an organization's carbon footprint is crucial for assessing and implementing emission reductions. Although Finnish higher education institutions (HEIs) aim for carbon neutrality by 2030, limited research exists on plans to reach a similar target in any country. This paper aims to address the shared and individual challenges Finnish HEIs have with carbon footprint calculations, reductions, resources and offsetting.

Design/methodology/approach

A survey was targeted to sustainability experts in all 38 HEIs in Finland to identify key patterns and trends in the focus fields of the study. SWOT analysis was used to classify main strengths, opportunities, weaknesses and threats, based on which a series of policy recommendations was drafted.

Findings

Finnish HEIs are committed to carbon footprint tracking (97%, annually by 87%). The lack of standardization and the number of external stakeholders complicate accounting indirect emissions, impeding comparability and reliability. Only 39% had set separate emission reduction targets, suggesting a preference for carbon footprint over other environmental impact indicators. Insufficient monetary and human resources emerged in 23% of institutions, especially those smaller in size. Only 52% had clear offsetting plans, with shared concerns over trust and responsibility.

Originality/value

By including both research universities and universities of applied sciences, the findings provide an unprecedented outlook into the entire Finnish HEI sector. The policy recommendations guide HEIs both locally and globally on how to improve their transparency and scientific integrity, reflect on core successes and weaknesses and how they complete their objectives of education, research and social impact while promoting stronger sustainability.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

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