Search results

1 – 10 of over 7000
Content available
Article
Publication date: 7 August 2023

Gonzalo Maldonado-Guzmán, Jose Arturo Garza-Reyes and Sandra Yesenia Pinzón-Castro

Green innovation and sustainability are two contemporary initiatives that are gaining more and more attention from researchers, academics and industry professionals as they are…

Abstract

Purpose

Green innovation and sustainability are two contemporary initiatives that are gaining more and more attention from researchers, academics and industry professionals as they are considered important business strategies to improve environmental conditions and obtain better organizational performance. Besides, the growth of uncontrolled economic activities leads to an imbalance of economic, social and environmental values in different sectors. However, little is known about the mediating role that economic, social and environmental sustainability has in the relationship between green innovation and firm performance. Previous literature has focused on developed economies, but not on a developing economy such as that of Mexico. Therefore, this research aims to fill this existing gap by exploring the mediating effects of sustainability in the relationship between green innovation and firm performance.

Design/methodology/approach

A theoretical research model that theorizes, through ten hypotheses, the antecedents and consequences of the mediating effect of economic, social and environmental sustainability and the occurrence between green innovation and firm performance is proposed. The model is tested through PLS-SEM using data that were collected using a questionnaire survey that was distributed among companies in the automotive industry in Mexico. In total, a sample of 460 responses was obtained.

Findings

The results suggest that green innovation has significant positive effects on economic and environmental sustainability, as well as on firm performance, but not on social sustainability. The results also indicate that the relationship between green innovation and firm performance improves considerably with the mediation of economic, social and environmental sustainability.

Research limitations/implications

Despite the present study focused on an industrial sector that is commonly at the forefront of technological development, it was limited to a specific region of Mexico. Thus, its results must be taken with caution as more extensive results including other regions and nations will be required to further validate the results obtained from the present study.

Practical implications

The findings of this study have important implications for both policymakers and managers of manufacturing firms in the automotive industry as they can be used as a basis to formulate better strategies and policies to enhance the capabilities of companies to develop innovations that could reduce environmental risks and other consequences of climate change.

Originality/value

The present study adds to the innovation and sustainability body of knowledge by analyzing and discussing the mediating role of sustainability in the relationship between green innovation and firm performance. It also generates new knowledge about the mediating effect that sustainability has on the relationship between green innovation and firm performance, particularly in the context of a developing economy such as that of Mexico.

Details

Management of Environmental Quality: An International Journal, vol. 34 no. 6
Type: Research Article
ISSN: 1477-7835

Keywords

Open Access
Article
Publication date: 6 April 2023

Nguyen Quoc Viet, Sander de Leeuw and Erica van Herpen

This paper investigates the impact of sustainability information disclosure on consumers' choice of order-to-delivery lead-time in relation to consumers' sustainability concern.

3532

Abstract

Purpose

This paper investigates the impact of sustainability information disclosure on consumers' choice of order-to-delivery lead-time in relation to consumers' sustainability concern.

Design/methodology/approach

Based on two choice experiments with participants from the Netherlands (n = 348) and the United Kingdom (n = 1,387), the impact of sustainability information disclosure was examined in connection with consumers' concerns for environmental and social sustainability. Information on environmental impact (carbon emission) and social impact (warehouse workers and drivers' well-being) was considered and compared.

Findings

Disclosing sustainability impact information significantly increased consumers' preference and choice for longer delivery times, with equivalent effects for environmental and social impact information. Consumers' relevant (environmental or social) sustainability concern as personality traits enhanced effects on preferences, as did priming of environmental concern.

Research limitations/implications

Future research may consider differences between product categories or e-commerce companies' reputation in sustainability activities.

Practical implications

The findings provide opportunities for online retailers to influence consumer choice of delivery time, especially through disclosing environmental and/or social sustainability information.

Originality/value

This study fills a gap in the literature on sustainability information disclosure to actively steer consumer choice of delivery time, particularly regarding the effect of social sustainability impact information in comparison to its environmental counterpart.

Details

International Journal of Physical Distribution & Logistics Management, vol. 53 no. 11
Type: Research Article
ISSN: 0960-0035

Keywords

Open Access
Article
Publication date: 10 June 2024

Seán O'Reilly, Ciarán Mac An Bhaird, Louise Gorman and Niamh M. Brennan

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

1400

Abstract

Purpose

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

Design/methodology/approach

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

Findings

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

Research limitations/implications

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

Practical implications

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

Originality/value

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Content available
Article
Publication date: 30 June 2016

Chin-Shan Lu, Kuo-Chung Shang and Chi-Chang Lin

The purpose of this study is to identify crucial sustainability assessment criteria in the context of international port sector.

3498

Abstract

Purpose

The purpose of this study is to identify crucial sustainability assessment criteria in the context of international port sector.

Design/methodology/approach

Data collection was based on a questionnaire survey from 135 managers and supervisors at major international ports in Taiwan, including Keelung, Taichung and Kaohsiung. A confirmatory factor analysis was conducted to identify crucial sustainability assessment criteria at ports.

Findings

A total of 31 important sustainable assessment criteria were adapted from previous studies in terms of environmental, economic and social issues. Results revealed that social issues with respect to staff job security and safety were ranked as the most important sustainability assessment criteria, followed by environmental protection when handling cargo, facilitation of economic activities, port traffic accidents prevention and cargo handled safely and effectively. In contrary, respondents revealed their less importance in the criteria, namely, mitigating light influence on neighboring residents, considering the arrangement of vehicles when constructing port transportation system, avoiding using unpolluted land in port area and hiring minority groups and consulting interests groups when making port projects. Four sustainability assessment dimensions were identified, namely, environmental material, economic issue, environmental practices and social concerns.

Research limitations/implications

The research findings indicated that economic issue was deemed as the most important dimension of sustainability assessment criteria from a port operator’s perspective, followed by environmental practices, social concerns and environmental material. Practical implications for port sustainability assessment were discussed in this research.

Originality/value

Although a majority of previous studies on sustainability assessment have been discussed, there is still a lack of investigation of sustainability assessment in the context of port sector. This study not only develops sustainability assessment attributes but also highlights the important criteria of sustainability assessment. Further, this study identified four crucial sustainability assessment factors, which provide helpful information for port corporations to identify important criteria and policy of sustainability assessment.

Details

Maritime Business Review, vol. 1 no. 2
Type: Research Article
ISSN: 2397-3757

Keywords

Open Access
Article
Publication date: 2 January 2024

Kassim Alinda, Sulait Tumwine and Twaha Kigongo Kaawaase

The purpose of this study is to investigate the pivotal role of environmental innovations in driving sustainability practices within medium and large manufacturing firms operating…

1498

Abstract

Purpose

The purpose of this study is to investigate the pivotal role of environmental innovations in driving sustainability practices within medium and large manufacturing firms operating in Uganda.

Design/methodology/approach

Using a cross-sectional and quantitative methodology, data were collected through a questionnaire survey involving 208 manufacturing companies. The smart partial least squares path modelling technique was used for the analysis.

Findings

The analysis unveils significant and positive associations. Specifically, product innovation exhibits a robust and affirmative relationship with sustainability practices. Similarly, the correlation between process innovation and sustainability practices emerges as statistically significant. Moreover, the findings underscore the noteworthy and constructive predictive influence of environmental innovation on sustainability practices.

Practical implications

These empirical results present substantial implications for theoretical frameworks and practical applications. From a policy perspective, the findings emphasise the importance of incentivising eco product and eco process innovations as potential drivers of eco-friendly practices. On the managerial front, strategic resource allocation and the adoption of integrated environmental innovation strategies are advocated, with the ultimate goal of enhancing sustainable business approaches within Uganda’s manufacturing subsector.

Originality/value

To the best of the authors' knowledge, this study represents the inaugural attempt to investigate the role of environmental innovations in elucidating sustainability practices within a least developed country. Notably, while all dimensions demonstrate significance, it is noteworthy that product innovation emerges as the more substantial contributor to the promotion of sustainability practices.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 18 no. 2
Type: Research Article
ISSN: 2071-1395

Keywords

Open Access
Article
Publication date: 27 January 2023

Alex Almici

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance…

4461

Abstract

Purpose

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance.

Design/methodology/approach

This analysis is based on a sample of companies listed on the Milan Italian Stock Exchange from the Financial Times Milan Stock Exchange Index over the 2016–2020 period. Regression analysis was used by using data retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.

Findings

The findings of this paper show that embedding sustainability in executive compensation positively affects firms’ non-financial performance. The results of this paper also reveal that specific corporate governance features can improve the impact of sustainability on non-financial performance.

Research limitations/implications

This analysis is limited to Italian firms included in the Financial Times Milan Stock Exchange Index; however, the findings are highly significant.

Practical implications

The findings provide regulators with useful insights for considering the integration of sustainability goals into executive remuneration. Another implication is that policymakers should require – at least – listed firms to fulfil specific corporate governance structural requirements. Finally, the findings can provide investors and financial analysts with a greater awareness of the role played by executive remuneration in the long-term value-creation process.

Originality/value

This paper contributes to addressing the relationship among sustainability, remuneration and non-financial disclosure, drawing on the stakeholder–agency theoretical framework and focusing on Italian firms. This issue has received limited attention with controversial results in the literature.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 15 December 2022

Cristina Sancha, Leopoldo Gutierrez-Gutierrez, Ignacio Tamayo-Torres and Cristina Gimenez Thomsen

This article studies the role played by sustainability operations management (OM) practices in the relationship between governance and environmental and social performance…

6323

Abstract

Purpose

This article studies the role played by sustainability operations management (OM) practices in the relationship between governance and environmental and social performance adopting the lenses of the upper echelons theory and the resource-based view. In particular, the authors study three main relationships: (1) the impact of governance on the implementation of sustainability OM practices, (2) the impact of sustainability OM practices on sustainability performance and (3) the mediating role of sustainability OM practices in the relationship between governance and sustainability performance.

Design/methodology/approach

To test this study’s research model, the authors retrieved secondary data of 430 firms from the United Stated (US) and Europe and analyzed it using partial least squares (PLS)-based structural equation modeling (SEM).

Findings

This study’s results suggest that sustainability OM practices are needed to achieve higher social and environmental performance outcomes from governance, highlighting the key role of the OM department in the achievement of a sustainability strategy.

Originality/value

This paper adopts the environmental, social, governance (ESG) neglected focus and aims to provide a better understanding of and reveal the interrelationship between governance and sustainability OM practices (i.e. environmental and social).

Details

International Journal of Operations & Production Management, vol. 43 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 29 August 2024

Ana Sofia Silva Santos, Maria R.A. Moreira and Paulo S.A. Sousa

This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by…

Abstract

Purpose

This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.

Design/methodology/approach

The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).

Findings

The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.

Practical implications

This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.

Social implications

Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.

Originality/value

To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 31 October 2022

Vera Herédia-Colaço

This research aims to compare consumer responses to pro-environmental communication and appeals to recycle packaging when these messages come from a high-familiarity versus a…

2376

Abstract

Purpose

This research aims to compare consumer responses to pro-environmental communication and appeals to recycle packaging when these messages come from a high-familiarity versus a low-familiarity brand.

Design/methodology/approach

Two online between-subjects experimental studies evaluate consumer perceptions and the willingness to comply with recycling appeals in response to pro-environmental communications from a high-familiarity versus a low-familiarity brand. To test the hypotheses, the studies examine the moderating role of sustainability habits and the mediating role of shared environmental responsibility.

Findings

Findings show that communicating a brand’s adoption of sustainable packaging is more salient to consumers when the appeal comes from a low-familiarity rather than a high-familiarity brand, especially when sustainability habits are weaker. The mediating role of shared environmental responsibility partly explains consumers’ commitment to act pro-environmentally.

Research limitations/implications

Sustainability officials and policymakers should consider the impact of pro-environmental interventions that encourage collective recycling between brands and consumers. Practitioners are encouraged to examine revised waste management schemes such as extended producer responsibility programs to elicit the collaboration of consumers in initiatives that boost recycling and stimulate pro-environmental behaviors.

Originality/value

Using the diagnosticity–accessibility framework and habit theory, to the best of the author’s knowledge, this research is among the first to empirically examine the role of sustainability habits in consumer responses to pro-environmental brand communications. It also highlights consumers’ willingness to comply with brands’ take-back programs in a shared effort to reduce plastic waste and encourage a circular economy.

Open Access
Article
Publication date: 26 December 2023

Susana Pasamar, Mar Bornay-Barrachina and Rafael Morales-Sánchez

This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line…

1652

Abstract

Purpose

This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.

Design/methodology/approach

The hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.

Findings

The results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.

Originality/value

Research into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.

研究目的

本研究擬對強制壓力、規範壓力和模仿壓力對可持續性成果的影響進行實證研究。研究的焦點放在三重底線法的三個層面上,即是環境層面、經濟層面和社會層面。研究人員亦探討尋求可持續性的承諾、分析儀和積極主動的公司戰略的中介作用。

研究方法

研究人員測試其建立的各項假設; 使用的數據取自兩個企業的私人公司的樣本,它們是製造化學品和化學產品的企業,以及製造基本金屬的企業。

研究結果

研究結果確認了尋求可持續性所帶來的制度壓力,在解說企業於經濟、社會和環境三方面的參與上所扮演的角色。研究結果亦確認了公司戰略的中介作用,唯這只見於環境的層面上。

研究的原創性

探討可持續性發展的學術研究發展迅速,唯當中較少從三個基本的角度去探討可持續性發展在組織內的傳播; 本研究考慮了目前各種外來壓力、公司戰略和不同的結果所扮演的角色,以彌補這研究差距。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

1 – 10 of over 7000