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The purpose of this paper is to present the strategic intangible process assets characterization (SIPAC) methodology illustrated by an example of its application to the field of information technology (IT). This is a pioneering methodology for characterizing the impact and quality of intangible process assets and intellectual capital as levers to achieve organizational objectives. This strategic intellectual capital approach will help to identify both intangible assets and indicators geared to meeting organizational objectives. This is of vital importance since the success of an organization can be construed in terms of goal achievement.

The paper illustrates an example of the step-by-step application of the proposed methodology at an IT company. The aim is to describe its use in a real case so that other companies can benefit from the replication of the methodology used.

The proposed methodology (SIPAC) that the authors have designed and applied has been found to be useful and provide an insightful new point of view for strategic decision making in the IT industry taking into account intangible process assets.

The proposed methodology has been exemplified in a real case. This should help organizations to use the methodology to replicate the results.

Each and every organization has know-how represented by intangible assets. This paper meets an identified need to use intangible process assets as levers to help organizations achieve their business goals.

This study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the United Nations (UN) in 2015. By investigating the nature and substantiveness of SDG reporting, this study provides exploratory evidence on how companies are taking the initial steps to addressing the SDGs.

A content analysis of SDG disclosures by the top 50 Australian companies was undertaken. This content analysis was guided by the KPMG (2018) SDG disclosure framework. Legitimacy theory was used to interpret the findings, establishing whether such disclosure was substantive or symbolic.

This study reports a moderate level of SDG disclosure among Australian companies. The top five most critical SDGs in Australian context are climate action, gender equality, decent work and economic growth, responsible consumption and production and industry, innovation and infrastructure. The findings also highlight that while the focus of Australian companies is on understanding and prioritizing SDGs, the measurement of SDGs performance needs to increase.

This study adds to limited literature on the corporate responses to SDGs by establishing how companies, especially in Australia, are addressing these goals through changes to their reporting systems, thereby communicating their strategic intent in relation to addressing these goals. A focus on symbolic legitimation through SDG disclosure by the Australian companies in this study reaffirms the findings of similar studies and suggests a need for more substantive SDG management and disclosure if these goals are to be adequately addressed by the corporate sector.

The findings of this study provide insights into the current practices and future prospects of corporate responses to SDGs. Policy implications could arise in relation to possible approaches for disclosing social and environmental information and the paper argues for a potential need for regulation of non-financial reporting.

This study contributes to the limited understanding of the corporate response to an urgent sustainability call made by the UN by providing evidence on how Australian companies are embedding, measuring and reporting the SDGs. The research goes beyond a descriptive analysis of SDG disclosure and assesses whether such disclosure is substantive or symbolic.

This paper addresses the importance of goal setting in the operations function. The importance of goal setting and its possible role in the implementation and operation of production systems is considered with particular emphasis on Material Requirements Planning (MRP). It has been argued that an operative goal setting process can improve employees' performance in any area of the organisation. Likewise, companies with a high‐level MRP system are expected to show high performance levels. This paper offers empirical support for these claims and further argues that the combination and interaction of the two processes results in synergistic effects. To support these arguments the paper draws on both theoretical studies and the results of a small regional survey.

The dynamic capabilities theory indicates that uncertain environments necessitate firms’ dynamic capability. This study aims to examine how dynamic capability can be shaped based on cooperative goal interdependence with supply chain partners by focusing on the mediating role of strategic flexibility and the moderating role of human resource flexibility.

Questionnaire surveys were administered to firm presidents, chief executive officers, chief human resources officers (CHOs) and other senior managers at 300 firms located in China. The data collection process was carried out in one wave with multiple sources. Of the firms contacted, the sample in this study consisted of 233 matched “CHO-other top manager” dyads. Structural equation modeling and the bias-corrected bootstrap method were used to test the proposed causal relationships, moderation model, mediation model and moderated mediation model.

Cooperative goal interdependence with both upstream companies and downstream companies was positively related to dynamic capability and strategic flexibility mediated these main effects. Moreover, human resource flexibility moderated the positive direct relationship between strategic flexibility and dynamic capability and the indirect relationships among cooperative goals, strategic flexibility and dynamic capability such that these relationships in companies with high human resource flexibility were stronger than these relationships in companies with low human resource flexibility.

The findings contribute to the literature on dynamic capability by providing empirical evidence regarding the relationships among cooperative goals, strategic flexibility, human resource flexibility and dynamic capability, which enriches the theory of cooperation and competition and suggests a new path to promote dynamic capability.

Companies are expected to achieve a high level of customer satisfaction in order to outperform their competitors. Many companies focus on how they themselves can do better to meet their customers’ needs. However, they may not be aware that they can best satisfy their customers by teaming up with their suppliers. This study suggests that a company can sustain its performance by extending TQM principles beyond its internal boundaries, i.e. it should partner with its suppliers. This paper studies the factors that lead to successful partnering with suppliers and how supplier partnering can help a company improve its performance. This paper proposes that companies can improve suppliers’ satisfaction and solicit their contribution through satisfying their needs, developing cooperative goals, and interacting constructively with suppliers. Moreover, it argues that supplier satisfaction and contribution will lead to customer satisfaction. Results from 139 supply chain managers show that partnering with suppliers can help companies achieve higher customer satisfaction.

Implementing the sustainable development goals (SDGs) has proven a significant challenge for companies. While multinational enterprises (MNEs) have shown a real intention to contribute to these goals, they face major barriers in implementing the SDGs in their core business strategies. Extant academic studies on this phenomenon have primarily explored why companies “should” address the SDG agenda but have not (yet) explored what “works,” what does not “work,” and why. Therefore, evidence of a sizable gap between intention and realization is growing. Besides, there is a limited explanation for the existence of this gap and no validated implementation models that could help overcome it. Additionally, management research remains relatively fragmented. The diversity of existing theoretical and empirical frameworks makes it difficult to consolidate scientific and practical insights on “how” to guide companies to accelerate the global goals through their core operations.

This study is one of the first attempts to draw lessons from extant research on effective SDGs’ implementation strategies. For that, we upgrade the “SDG Compass,” which has been recognized as a leading framework for SDGs implementation in companies’ core activities. A critical assessment of the literature on the SDGs implementation has been conducted through a systematic literature review (SLR) and bibliometric analysis. This has helped us identify gaps in the SDG implementation practice and accumulate relevant insights supporting a more integrated and upgraded implementation framework: the SDG Compass+. This framework can advance coordinated theoretical and practical research by identifying the antecedents and critical factors of impactful SDG implementation strategies.

The purpose of this paper is to evaluate the effect of goal-setting theory in remediating workplace demographic representation inequality.

This study evaluates the effect of goal-setting theory in Fortune 100 companies’ corporate social reporting (CSR) on year-over-prior change in diversity representation using t-tests and independent, repeated measures ANOVA.

Reporting companies significantly outperformed the population in minority and female leadership increases. Companies using specific goals and relevant feedback facilitated better outcomes for minority and female leaders, respectively.

Dichotomous coding was employed. Qualitative coding over multiple years is suggested for future research. CSR reporting is voluntary, unaudited, and inconsistent. Comparing outcomes for organizations with mandatory reporting or diversity quotas would provide interesting future comparatives. Despite the limitations, this research demonstrates the benefits of goal-setting theory on social outcomes.

Companies transparently publishing goals, feedback, and metrics lead the way to multicultural environments. Additionally, investors use social responsibility in investment decision making. The Securities and Exchange Commission should incorporate non-financial requirements into existent reporting subject to audit, consistent presentation, and public availability. Organizations should disclose diversity goals and outcomes whether the company aspires to genuinely promote greater representation or avoid greater regulation. Reporting transparency and articulation of specific, measureable goals and feedback are encouraged for non-financial metrics.

Significant research investigates why inequality exists in organizations yet little addresses how to reduce the problem. Pioneer studies in applying goal-setting to diversity show promise. Research exploring the dark side of goal-setting is rapidly emerging. This research pursues the “light side” of goal-setting to evaluate use on social business issues, specifically, increasing diverse representation.

The purpose of this paper is to identify whether work-family spillovers significantly affect company managers’ determination of career goals by examining the importance of gender and formal mentoring to these managers.

The study sample consisted of 4,222 Korean managers compiled from a large-scale data set (Korean Women Manager Panel) that was collected by the Korea Women Development Institution in two waves (2009 and 2011).

Positive work-family spillover is positively related to managers’ career goals, whereas negative work-family spillover is negatively related to such goals. In the presence of positive work-family spillover, formal mentoring is more effective in helping male managers establish and develop career goals.

The mentoring programs company managers are willing to engage in should be consistent with the gender role. Mentoring programs for female managers are moderately related to the importance of positive work experiences in establishing and developing their career goals. Therefore, to promote the career success of female managers, companies and societies must take actions to change the female managers’ perceptions of their management potentials.

Gender and formal mentoring programs influence the salience of company managers’ work and family roles, which determines the relationship between positive and negative work-family spillovers and career goals.

The Nature of Business Policy Business policy — or general management — is concerned with the following six major functions:

The concepts of corporate social responsibility (CSR) and their link to the United Nations sustainable development goals (UN SDGs) are increasingly important, however prior research on this topic is limited, especially in the hospitality industry. The purpose of this paper is to contribute to greater knowledge on the subject and determine how other hospitality organizations should move forward the two topics were researched using a framework relating to the triple-bottom-line concept with reference to case studies of three hospitality corporations – Hyatt Hotels Corporation, Scandic Hotels AB and the Walt Disney Company.

Most large hotel corporations now report their CSR activities on their corporate websites, which is the most accessible format to find information on activities, and so secondary research was conducted to draw on this. Additional secondary research was undertaken from October 2019 – May 2020 using a number of journal databases including Sage Journals, Emerald Journals, the E-library of the UNWTO and Taylor and Francis Academic Journals. Third-party sites were also leveraged including CSR-Hub, The United Nations and Forbes.

While all three corporations mention their efforts in relation to the sustainable development goals, commitment on what activities contribute to which goals was difficult to discern. Furthermore, while there are some activities that all three contribute to, there are many best practices that could be shared across the industry.

Though the research was limited to secondary sources, the topic is largely unresearched and has the potential to suggest best-practices available more widely across the industry.