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Book part
Publication date: 13 August 2018

Chaminda Wijethilake and Athula Ekanayake

Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic

Abstract

Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to corporate sustainability pressures.

Design/Methodology/Approach Corporate sustainability pressures are identified using insights from institutional theory and the resource-based view of the firm.

Findings – The paper presents an integrated framework showing the corporate sustainability pressures, proactive strategic responses to these pressures, and how organizations might use SCS in their responses to the corporate sustainability pressures they face.

Practical Implications – The proposed framework shows how organizations can use SCS in proactive strategic responses to corporate sustainability pressures.

Originality/Value – The paper suggests that instead of using traditional financial-oriented management control systems, organizations need more focus on emerging SCS as a means of achieving sustainability objectives. In particular, the paper proposes different SCS tools that can be used in proactive strategic responses to sustainability pressures in terms of (i) specifying and communicating sustainability objectives, (ii) monitoring sustainability performance, and (iii) providing motivation by linking sustainability rewards to performance.

Article
Publication date: 14 May 2018

Astrid Rudyanto and Sylvia Veronica Siregar

The purpose of this study is to examine the effects of stakeholder pressure and corporate governance on the quality of sustainability report. This study uses environment…

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Abstract

Purpose

The purpose of this study is to examine the effects of stakeholder pressure and corporate governance on the quality of sustainability report. This study uses environment, employee, consumer and shareholder as stakeholders, while board of commissioner effectiveness and family ownership are used as corporate governance components.

Design/methodology/approach

This research uses multiple regression method with total observations of 123 sustainability reports of listed firms on Indonesia Stock Exchange in 2010-2014.

Findings

The result shows that companies which get pressure from environment and consumer have higher quality of sustainability report than other firms. Pressure from employee positively affects the quality of sustainability report. Meanwhile, pressure from shareholders has no effect on the quality of sustainability report. Board of commissioner effectiveness positively affects the quality of sustainability report, and family ownership has no effect on the quality of sustainability report.

Originality/value

This research reveals how various types of stakeholders and corporate governance in Indonesia react to corporate social responsibility and thus influence the quality of sustainability report, which has not been discussed by previous studies.

Details

International Journal of Ethics and Systems, vol. 34 no. 2
Type: Research Article
ISSN: 0828-8666

Keywords

Article
Publication date: 3 August 2015

Yousif Abdelbagi Abdalla and Siti-Nabiha A.K

– The purpose of this paper is to investigate the pressures to adhere to sustainability practices in an oil company in Sudan and its response to these pressures.

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Abstract

Purpose

The purpose of this paper is to investigate the pressures to adhere to sustainability practices in an oil company in Sudan and its response to these pressures.

Design/methodology/approach

A qualitative case study research was conducted through interviews with the case company’s managers and various external stakeholders. The interviews were complemented by several informal conversations, observations and documentary materials.

Findings

There were external and internal pressures exerted on the company to adopt sustainability practices. However, the coercive pressures did not necessarily bring about a real change in the organisation. The forces of change were mainly the foreign partner’s audit pressure and the non-governmental organisation (NGO) allegations, which were given serious attention, due to the importance of reputation as an asset to the company.

Practical implications

Clear regulatory frameworks, more direct engagement with NGOs and meeting the expectations of the local communities were considered as crucial factors to ensure there is a pathway for sustainability in the oil and gas industry of developing countries.

Originality/value

Most previous studies on the motivation for corporate sustainability practices focussed on external pressures. This study examined the specific types of stakeholders’ group, among the internal and external stakeholders, that has most influence on the organisation’s sustainability practices, in the context of a developing country with weak regulatory governance.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 13 November 2017

Injazz J. Chen and Aleksandr M. Kitsis

The purpose of this paper is to develop a framework and propositions to advance research and practice in sustainable supply chain management (SSCM). Performance indicators…

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Abstract

Purpose

The purpose of this paper is to develop a framework and propositions to advance research and practice in sustainable supply chain management (SSCM). Performance indicators (economic, environmental, and social) identified in the paper aim to facilitate empirical testing of a range of theoretical models derived or extended from the stated propositions.

Design/methodology/approach

The study of SSCM is truly complicated, and there is no one theory that applies in all instances. The authors analyzed over 200 critical articles published in major supply chain management and sustainability-based journals and grounded the proposed framework in a multi-theoretical perspective.

Findings

SSCM implementation entails linking stakeholder pressures, moral motives, and management commitment with relational practices. The paper further elucidates how relational practices, when bundled together, can create a set of relational capabilities, which in turn transform stakeholder pressures into sustainable outcomes.

Research limitations/implications

The research framework contributes to SSCM theory building insofar as it can be expanded into various theoretical models, allowing researchers to empirically test the links among SSCM drivers, management commitment, and relational capabilities, along with their individual or collective impact on supply chain performance.

Practical implications

The framework provides a roadmap for firms to develop and nurture relational capabilities while dealing with growing stakeholder pressures. Moral motives strengthen top management commitment, which helps channel stakeholder pressures toward the proactive development of relational capabilities.

Originality/value

The paper fulfills a call for utilizing multiple theoretical lenses to examine complex SSCM phenomena and, ultimately, to create a coherent theory of SSCM.

Details

The International Journal of Logistics Management, vol. 28 no. 4
Type: Research Article
ISSN: 0957-4093

Keywords

Book part
Publication date: 28 January 2015

Harish C. Chandan

This chapter discusses how businesses can create alignment between their corporate sustainability (CS) efforts that focus on the triple bottom line of the financial…

Abstract

Purpose

This chapter discusses how businesses can create alignment between their corporate sustainability (CS) efforts that focus on the triple bottom line of the financial, environmental, and social, and the 10 principles of the UN Global Compact in the four core areas of environment, human rights, labor standards, and anticorruption.

Design/methodology/approach

Based on the literature review, the relationship between CS and corporate responsibility is presented. Creating alignment between CS management and Global Compact initiatives requires knowledge of the Global Reporting Initiative (G4-GRI), third-party CS rankings, green supply chain management, and anticorruption strategies.

Findings

UN Global Compact is an international forum to promote and self-report CS and corporate social responsibility [Bitanga & Bridwell, 2010. CS is achieved through a triple bottom line – financial, environmental, and social (Hutchins & Sutherland, 2008). For CS management, businesses use four strategies including defensive, cost-benefit, strategic, and innovation/learning [Buchholtz & Carroll, 2008; Egbeleke, Journal of Management and Sustainability, 4(2), 92–105 (2014); Epstein, 2008; Epstein, Buhovac, & Yuthas, 2010]. The UN G4-GRI is the most widely used comprehensive sustainability reporting standard in the world (G4-GRI, 2013). Third-party, industry sector-specific CS ratings reinforce the self-reported sustainability reports. Each firm has to conduct their own CS cost-benefit analysis to determine how CS practices can lead to value creation for sustained competitive advantage. Creating alignment with Global Compact initiatives offers firms a marketing advantage. Conducting business in accordance with the Global Compact is a value-increasing business strategy [Kaspereit & Lopatta, 2011; Lopatta & Kaspereit, 2014; Michelon, Corporate Reputation Review, 14(2), 79–96 (2011)]. Green supply chain management is essential for CS (Penfield, 2014). Four prevailing anticorruption frameworks or intervention policy approaches include law enforcement, economics, moralism, and cultural relativism (Bellows, 2013). There is little sustainability reporting in the government and public-sector organizations (Adams, Muir, & Hoque, 2014).

Research limitations/implications

It is difficult to quantify the financial and social benefits of aligning the CS efforts with the 10 principles of UN Global Compact [Parisi, Journal of Management and Governance, 17(1), 71–97 (2013); Nilipour & Nilipour, Interdisciplinary Journal of Contemporary Research in Business, 3(9), 1084–1092 (2012)]. The environmental impact can be easily quantified.

Practical implications

As the primary driver of globalization, businesses and other organizations can help ensure that markets, commerce, technology, and finance advance in ways that benefit environment, economies, and societies in both developed and developing countries leading to sustained development.

Originality/value of the chapter

The role of green supply chain management and anticorruption strategies in CS management is explored.

Details

The UN Global Compact: Fair Competition and Environmental and Labour Justice in International Markets
Type: Book
ISBN: 978-1-78441-295-1

Keywords

Open Access
Article
Publication date: 22 September 2020

Katia Corsi and Brunella Arru

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light…

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Abstract

Purpose

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.

Design/methodology/approach

Using a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.

Findings

Informal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.

Research limitations/implications

The criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.

Practical implications

This paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.

Originality/value

Compared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 29 October 2019

Nader Elsayed and Sameh Ammar

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate

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Abstract

Purpose

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time.

Design/methodology/approach

The Gulf of Mexico oil spill incident is an extreme case study undertaken to examine its implications on the organisational legitimacy of British Petroleum (BP) and the latter’s response to the incident and beyond. The paper draws on Suchman’s legitimacy framework (1995) to understand sustainability governance as an organisational practice that evolved post the Gulf of Mexico oil spill to manage BP’s legitimacy. It draws on archival records and documentation from 2008 to 2017, as key sources for data collection, using interrogation by NVivo software.

Findings

Sustainability governance is a sound practice that was socially constructed to manage the re-legitimatisation process following the Gulf of Mexico oil spill. It is characterised by broadness (the interplay between the corporate governance and corporate social responsibility disciplines), dynamic (developing the tactics to repair and maintain legitimacy), agility (conforming to the accountability for socially responsible investment and ensuring steps towards geopolitically responsible investment) and interdependence (reflecting composition and interactions).

Practical implications

This paper has practical implications for organisations, in terms of sustainability governance’s constitution, mechanism and characteristics.

Social implications

This paper has implications not only for organisations, in terms of sustainability governance’s characteristics, but also for policy-makers, regulators and accounting education. However, the present paper’s insights are achieved through an in-depth and longitudinal case study.

Originality/value

This paper has problematized the concept of sustainability governance and elaborated its evolution (the emergence, enactment, deployment and interplay) process. The sustainability governance showed an otherwise organisational response that moves our understanding of the deployment of disclosure for complex organisational change as a way to discredit events.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 2 March 2015

Mary J Meixell and Patrice Luoma

The purpose of this paper is to summarize and analyze what is known regarding the ways in which stakeholder pressure may influence supply chain sustainability. The authors…

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Abstract

Purpose

The purpose of this paper is to summarize and analyze what is known regarding the ways in which stakeholder pressure may influence supply chain sustainability. The authors extend this understanding to develop a number of research questions and propositions for future investigation on this topic.

Design/methodology/approach

The authors used a systematic review process to study the empirical evidence pertaining to how a stakeholder perspective helps to understand sustainability in the supply chain management domain.

Findings

The review has three main findings: stakeholder pressure on sustainability in supply chain management may result in sustainability awareness, adoption of sustainability goals, and/or implementation of sustainability practices; different types of stakeholders have dissimilar influence in the sustainable supply chain decision areas; different stakeholders appears to be more or less influential depending on whether the sustainability issue is environmental or social.

Originality/value

This synthesis contributes to the literature by developing insight into the processes by which stakeholder pressure influences SSCM decisions.

Details

International Journal of Physical Distribution & Logistics Management, vol. 45 no. 1/2
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 23 April 2020

Muhammad Arslan

Recently, sustainable supply chain management (SSCM) has generated significant interest and gained attention of practitioners and academics. The purpose of this paper is…

Abstract

Purpose

Recently, sustainable supply chain management (SSCM) has generated significant interest and gained attention of practitioners and academics. The purpose of this paper is to explore different themes in the existing literature, which pertains to social sustainability (SS) in supply chains, to argue for the use of SS model and suggest further research directions.

Design/methodology/approach

In the study, the authors have undertaken extensive literature review (n = 171) and used thematic analysis to propose a model.

Findings

Through the extensive review and thematic analysis, the paper identifies eight themes, which include stakeholder pressure, sustainability culture, contingencies, sustainability practices, partnerships, drivers and barriers, sustainability performance and optimization, and develops a SS model called “five-factor sustainability model.” Furthermore, a list of potential research directions for five-factor sustainability model is discussed.

Research limitations/implications

The research is an attempt to explore different themes related to SS in supply chain and develop a model that is also applicable to economic and environmental sustainability.

Originality/value

The paper offers a new approach to SSCM literature, arguing for five-factor sustainability model and providing further research directions. Moreover, this model will help sustainability scholars to position and integrate their research within social, economic and environmental sustainability literature.

Details

Journal of Global Responsibility, vol. 11 no. 3
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 2 December 2019

Aleksandr M. Kitsis and Injazz J. Chen

Drawing on multi-theoretical lenses and a combination of supply chain and business ethics literature, this study aims to investigate the role of motives in driving…

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Abstract

Purpose

Drawing on multi-theoretical lenses and a combination of supply chain and business ethics literature, this study aims to investigate the role of motives in driving sustainable supply chain management (SSCM) practices and sustainable performance.

Design/methodology/approach

Using a sample of 205 supply chain companies in the USA, the authors apply structural equation modeling (SEM) analysis to empirically test the proposed model and seven hypothesized relationships.

Findings

Results of the study underscore the critical role of moral motives, while highlighting that all three types of motives (instrumental, relational and moral) are robust in driving SSCM practices and achieving improvement in all three dimensions of sustainable performance–economic, environmental and social.

Research limitations/implications

This research can help supply chain scholars develop a more robust subfield of motivation-based SSCM research to gain a deeper understanding of how motives may differentially predict sustainable supply chain practices and performance.

Practical implications

The results of this study demonstrate the critical links between moral motivation and the triple bottom line (TBL) performance and suggest that managers pay more attention to moral motives in their decision-making.

Originality/value

This study bridges gaps in the extant literature by incorporating motivation-based antecedents, expanding the scope of SSCM practices, including the social dimension of sustainability and investigating the mediating effects of SSCM practices on the links between motives and the TBL performance.

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