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Abstract

Details

Radical Environmental Resistance
Type: Book
ISBN: 978-1-83797-379-8

Book part
Publication date: 14 December 2023

Florian Kragulj, Anna Katharina Grill, Raysa Geaquinto Rocha and Arminda do Paço

Sustainable management requires companies to build up new knowledge to acquire the competencies needed for action. This chapter aims to deliver knowledge about sustainability and…

Abstract

Sustainable management requires companies to build up new knowledge to acquire the competencies needed for action. This chapter aims to deliver knowledge about sustainability and knowledge for sustainability. Firstly, we systematically analyse the sustainability literature in the social sciences through a bibliographic analysis and topic modelling using VOSviewer and Mallet software. We outline research directions, themes and critical contributions for each research cluster identified. Additionally, we categorise over 30 definitions of sustainability identified by Meuer, Koelbel, and Hoffmann (2020). Secondly, we enumerate knowledge types needed for effective sustainability transitions of organisations. We trace typologies of sustainable business models and their distinct evaluations of sustainability. In this chapter, we argue that integrating the triad of social, ecological and economic goals is central for sustainability attempts as well as long-term thinking. Therefore, our research offers a comprehensive overview of sustainability in the social sciences supporting researchers and practitioners to navigate this miscellaneous and scattered field. Accordingly, our study is precious to young scholars researching sustainability who want to use the term in an informed and meaningful way.

Details

Innovation, Social Responsibility and Sustainability
Type: Book
ISBN: 978-1-83797-462-7

Keywords

Article
Publication date: 4 April 2024

Fabian Maximilian Johannes Teichmann, Chiara Wittmann, Sonia Ruxandra Boticiu and Bruno Sergio S Sergi

The purpose of this paper is to examine the influence that the occurrence of greenwashing has on the consumer perception of corporate social responsibility (CSR).

Abstract

Purpose

The purpose of this paper is to examine the influence that the occurrence of greenwashing has on the consumer perception of corporate social responsibility (CSR).

Design/methodology/approach

This paper observed the market indication that a consistent undermining of authentic commitment to CSR taints consumer perception. Investigating how the motivations behind greenwashing contribute to the presentation of CSR was the first means of examining the market forces. Consumer orientation was used as a guiding principle to consider the short- and long-term perspective of a greenwasher.

Findings

Individual instances of greenwashing contribute to a collective deterioration of marketplace trust in the promises of CSR. The negative influence on CSR is not isolated to the greenwashing perpetrator but casts a wider effect. The consequences of greenwashing are not isolated but widely dispersed.

Originality/value

Whilst much of the literature focuses on the stigmatisation of individual firms, it is crucial to note how marketplace trust is eroded. In addition, the perception of CSR-related regulations is for example influenced but rarely recognised as a consequence of greenwashing behaviour.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Book part
Publication date: 22 February 2024

Martin Schneider

This chapter addresses the question of what normatively binding claims can be associated with the principle of sustainability. It proposes a theoretical reading of justice that…

Abstract

This chapter addresses the question of what normatively binding claims can be associated with the principle of sustainability. It proposes a theoretical reading of justice that requires a new level of morality, namely a global (spatial), intergenerational (temporal) and ecological (material) extension of the scope of responsibility. This makes it plausible that responsibility for those who are distant in space and time, as well as for nature, becomes a matter of conscience. At the same time, it is shown how the binding claims resulting from the principle of sustainability can be internalised in the course of a conscience formation and how the gap between knowledge and action in questions of sustainable development can be closed by means of an emotional underpinning. Finally, it is proposed to transfer the question of conscience to spatial units and tourism through the model of ‘Destination Conscience’ and to institutionalise the idea of ‘inner commitment’ or self-commitment. One suggestion is the creation of committees that could be a collective ethical conscience for the future issues.

Abstract

Purpose

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Design/methodology/approach

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Findings

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

Originality/value

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 2 January 2024

Lisa Powell and Nicholas McGuigan

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as…

Abstract

Purpose

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

Design/methodology/approach

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Findings

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Social implications

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

Originality/value

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 3 November 2023

Donna Marshall, Jakob Rehme, Aideen O'Dochartaigh, Stephen Kelly, Roshan Boojihawon and Daniel Chicksand

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of…

Abstract

Purpose

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

Design/methodology/approach

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

Findings

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Research limitations/implications

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Practical implications

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

Originality/value

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 31 August 2023

Rita Ambarwati and Dewi Komala Sari

This study aims to determine the effect of Islamic branding, experiential marketing and word of mouth on college decisions and to find marketing strategies through strengthening…

Abstract

Purpose

This study aims to determine the effect of Islamic branding, experiential marketing and word of mouth on college decisions and to find marketing strategies through strengthening Islamic branding based on experiential marketing to increase the number of students at Muhammadiyah-Aisyiyah Higher Education.

Design/methodology/approach

This study used a quantitative method, with data collection carried out using a survey method by giving questionnaires to respondents. The respondents' criteria are active students, at least in semester three, who have studied at Muhammadiyah-Aisyiyah Higher Education in Indonesia, using a sampling technique with accidental sampling. Data analysis used Partial Least Square - Structural Equation Modeling to determine the estimated results or model predictions.

Findings

The results showed a significant direct effect of experiential marketing, Islamic branding and word of mouth on college decisions. There is an indirect effect between experiential marketing and Islamic branding on college decisions through word of mouth, but the word-of-mouth variable could not mediate the relationship between experiential marketing and Islamic branding on college decisions perfectly.

Research limitations/implications

The limitation of the results of the study is that it uses respondents who are and have participated in learning activities on the Muhammadiyah-Aisyiyah Higher Education, where the Muhammadiyah-Aisyiyah Higher Education has added value compared to other private campuses. The added value on the Muhammadiyah-Aisyiyah Higher Education is the overall learning activity based on Kemuhammadiyahan Islam in Indonesia. Islam Kemuhammadiyahan is the identity of the Islamic branding strategy on the Muhammadiyah-Aisyiyah Higher Education, which is only owned by the Muhammadiyah-Aisyiyah Higher Education.

Practical implications

This study recommends marketing strategies through strengthening Islamic branding based on experiential marketing to increase the number of students at Muhammadiyah-Aisyiyah Higher Education.

Originality/value

The novelty of this research is the addition of experiential marketing and Islamic branding variable measurements on word of mouth and college decisions, especially prospective students to study at Islamic Higher Education in Indonesia.

Details

Journal of Islamic Marketing, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 7 November 2023

Qingyun Zhu, Yanji Duan and Joseph Sarkis

The purpose of this study is to determine if blockchain-supported carbon offset information provision and shipping options with different cost and environmental footprint…

Abstract

Purpose

The purpose of this study is to determine if blockchain-supported carbon offset information provision and shipping options with different cost and environmental footprint implications impact consumer perceptions toward retailers and logistics service providers. Blockchain and carbon neutrality, each can be expensive to adopt and complex to manage, thus getting the “truth” on decarbonization may require additional costs for consumers.

Design/methodology/approach

Experimental modeling is used to address these critical and emergent issues that influence practices across a set of supply chain actors. Three hypotheses relating to the relationship between blockchain-supported carbon offset information and consumer perceptions and intentions associated with the product and supply chain actors are investigated.

Findings

The results show that consumer confidence increases when supply chain carbon offset information has greater reliability, transparency and traceability as supported by blockchain technology. The authors also find that consumers who are provided visibility into various shipping options and the product's journey carbon emissions and offset – from a blockchain-supported system – they are more willing to pay a premium for both the product and shipping options. Blockchain-supported decarbonization information disclosure in the supply chain can lead to organizational legitimacy and financial gains in return.

Originality/value

Understanding consumer action and sustainable consumption is critical for organizations seeking carbon neutrality. Currently, the literature on this understanding from a consumer information provision is not well understood, especially with respect to blockchain-supported information transparency, visibility and reliability. Much of the blockchain literature focuses on the upstream. This study focuses more on consumer-level and downstream supply chain blockchain implications for organizations. The study provides a practical roadmap for considering levels of blockchain information activity and consumer interaction.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Content available
Book part
Publication date: 22 February 2024

Abstract

Details

Destination Conscience
Type: Book
ISBN: 978-1-80455-960-4

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