Search results

1 – 6 of 6
Open Access
Article
Publication date: 30 May 2024

Nadja Fugleberg Damtoft, Dennis van Liempd and Rainer Lueg

Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements…

Abstract

Purpose

Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements are eclectic, without guidance for contextual applications. This paper aims to develop a conceptual framework that categorizes, explains and evaluates measurements based on their accuracy and precision and provides a guideline for their context-specific application.

Design/methodology/approach

The authors conducted a systematic literature review of an initial sample of 1,415 papers.

Findings

The final sample of 74 papers suggested four measurement categories: isolated indicators, indicator frameworks, Sustainability Balanced Scorecards (SBSC) and Sustainability Performance Measurement Systems (SPMS). The analysis reveals that isolated indicators are inaccurate and imprecise, limiting their application to organizations with delimited, specific measurements of parts of CSP due to the risk of a GIGO-effect (i.e. low-quality input will always produce low-quality output). CSP-indicator frameworks are imprecise but accurate, making them applicable to organizations that handle a more significant amount of CSP data. They have a risk of greensplashing, i.e. many indicators not connected to the industry, organization or strategy. In contrast, SBSCs are precise but inaccurate and valuable for organizations desiring a comprehensive strategic management tool with limited capacity to handle sustainability issues. They pose a risk of the streetlight effect, where organisations do not measure relevant indicators but what is easy to measure.

Originality/value

The ideal CSP-measurement was identified as SPMSs, which are both precise and accurate. SPMSs are useful for organizations with complex, comprehensive, connected and tailored indicators but are methodologically challenging.

Details

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

Keywords

Article
Publication date: 18 May 2010

Frederik Zachariassen and Dennis van Liempd

The purpose of this paper is to investigate supply chain management (SCM) as a management implement from a symbolic perspective on a dyadic level. So far, no research has…

2989

Abstract

Purpose

The purpose of this paper is to investigate supply chain management (SCM) as a management implement from a symbolic perspective on a dyadic level. So far, no research has investigated SCM from such a perspective, although SCM researchers implicitly have noted that it would be useful to have such a study in order to broaden the understanding of the SCM concept, as such a study allows for the use of alternative sociological theories.

Design/methodology/approach

A single case study was chosen in order to investigate a focal firm's use of SCM. A total of 27 hours of interviews and 15 hours of observations were carried out at the focal firm and with a number of the firm's suppliers in order to investigate the subject.

Findings

The paper found that the SCM concept impacts the relationship between buyer and supplier in different ways depending on two dimensions: SCM as tool vs symbol and arm's length relationships vs strategic partnerships. Contrary to the mainstream idea of SCM as a tool for increased effectiveness of supply chains and increased collaboration with key suppliers, this paper found that SCM from a symbolic perspective at the focal firm came to function as either a justification or as a post‐rationalization for actions taken by the focal firm depending on whether the relationship can be considered a strategic partnerships or an arm's length relationship, respectively.

Research limitations/implications

The paper was conducted from a dyadic, buyer‐supplier perspective. Being a limitation of the study, future research should investigate the proposed claims set forward in this paper on different levels (focal, chain, and network) in order to either strengthen or weaken the credibility of this present paper.

Originality/value

This is the first paper to investigate the management implement of SCM from a symbolic perspective.

Details

International Journal of Physical Distribution & Logistics Management, vol. 40 no. 4
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 14 June 2013

Dennis van Liempd and Jacob Busch

This paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to investigate whether companies act on these reasons by examining the…

3143

Abstract

Purpose

This paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to investigate whether companies act on these reasons by examining the extent of biodiversity reporting in Denmark.

Design/methodology/approach

For the first purpose, desk research was conducted using consequentialist ethics, while for the second purpose, data were gathered from the 2009‐2011 annual reports, CSR‐type reports and homepages of 24 Danish large‐cap companies.

Findings

Philosophically, it is shown that biodiversity preservation and reporting is an ethical issue, even on the assumption that biodiversity does not possess intrinsic value. Empirically, it is shown that Danish companies score poorly overall, both quantitatively and qualitatively, with regards to reporting on biodiversity.

Research limitations/implications

Even though the importance of biodiversity can be justified on different assumptions, biodiversity reporting is under‐researched offering potential for future research on a globally important issue.

Practical implications

Justifying the preservation of biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical argumentation based on intrinsic value. The relative lack of biodiversity reporting in Denmark shows the need for the State and accounting standard setters to address this issue together with business and other stakeholders.

Originality/value

Few studies theorize on why there is a need for environmental reporting. Those that do are based on non‐instrumental considerations. This paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how even those who deny that biodiversity has intrinsic value are morally obliged to account for biodiversity. The argument also provides novel reasons for why thinking about discount rates should be governed by pure preference considerations. Empirically, this is only the second paper examining biodiversity reporting and the first about the Danish context.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 17 May 2011

Jan Stentoft Arlbjorn

21

Abstract

Details

International Journal of Physical Distribution & Logistics Management, vol. 41 no. 4
Type: Research Article
ISSN: 0960-0035

Content available
Article
Publication date: 18 May 2010

Susanne Hertz, Jens Hultman and Joakim Wikner

526

Abstract

Details

International Journal of Physical Distribution & Logistics Management, vol. 40 no. 4
Type: Research Article
ISSN: 0960-0035

Open Access
Article
Publication date: 10 March 2022

Luigi Corvo, Lavinia Pastore, Marco Mastrodascio and Denita Cepiku

Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development…

11402

Abstract

Purpose

Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.

Design/methodology/approach

Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.

Findings

A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.

Research limitations/implications

To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.

Originality/value

This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

1 – 6 of 6