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Article
Publication date: 29 July 2024

Rafaela Cabral Almeida Trizotto, Leandro da Silva Nascimento, Josiane Piva Testolin da Silva and Paulo Antônio Zawislak

Challenges related to sustainability have increasingly become pivotal in the realm of business strategy and innovation. Nevertheless, the incorporation of sustainability…

Abstract

Purpose

Challenges related to sustainability have increasingly become pivotal in the realm of business strategy and innovation. Nevertheless, the incorporation of sustainability principles into business strategies and innovative practices remains a subject of ongoing scholarly debate. This paper aims to undertake a thematic literature review on this theme.

Design/methodology/approach

Data were gathered from the Scopus, Web of Science and Science Direct databases. The final sample comprised 85 papers. For analytical purposes, this study adopted topic modeling using Latent Dirichlet Allocation (LDA) methodology.

Findings

The authors identified five dominant topics concerning the relationship between sustainability, innovation and business strategy. Through a cross-analysis of these topics, the authors theorize that a sustainable innovation strategy encompasses three complementary and interdependent dimensions: capabilities, management and firm. Building on this analysis, the authors outline a research agenda aimed at further exploration and advancement of this theme.

Practical implications

This review enhances the synthesis of research on the theme, prompting reflections on how companies can initiate innovative sustainable actions that align with their business strategy. Additionally, the authors identify specific elements that require improvement to enhance each of the three dimensions of sustainable innovation strategies, such as eco-efficiency, circular economy and the adoption of innovative business models oriented toward services/servitization.

Social implications

By interweaving sustainability with innovation and business strategy, this study underscores the critical topics that companies and public policymakers should address to support sustainable development at the national level.

Originality/value

While previous literature reviews have focused on the dyadic relationships between sustainability and strategy, or sustainability and innovation, this study extends the boundaries of knowledge by integrating these three concepts into a hybrid theoretical stream.

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: 26 August 2024

Giulia Zennaro, Giulio Corazza and Filippo Zanin

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts…

Abstract

Purpose

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

Design/methodology/approach

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

Findings

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Originality/value

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 13 December 2022

Ram Asra Khural, Shashi, Myriam Ertz and Roberto Cerchione

This study explores the relationships among sustainability implementation barriers (resource, managerial and regulatory barriers), sustainability practices (sustainable…

Abstract

Purpose

This study explores the relationships among sustainability implementation barriers (resource, managerial and regulatory barriers), sustainability practices (sustainable construction materials, sustainable construction design, modern construction methods and environmental provisions and reporting) and sustainability performance (environmental, economic and social) in hill road construction (HRC).

Design/methodology/approach

Primary data were collected from the 313 HRC practitioners with the help of a questionnaire, and research hypotheses were tested employing structural equation modeling.

Findings

The findings reveal a mixed effect of sustainability implementation barriers. Resource (managerial) barriers are negatively related to all practices except environmental provisions and reporting (sustainable construction materials), while regulatory barriers only negatively impact modern construction methods. On the other hand, all sustainability practices positively impact environmental performance, whereas economic (social) performance is positively influenced by all practices, except environmental provisions and reporting (modern construction methods), and positively affects economic performance.

Originality/value

In order to transform HRC toward sustainability, the barriers to sustainability implementation, sustainability practices and performance need to be understood by practitioners; however, the relationships have not previously been empirically assessed in extant literature. Besides, past research appears to be predominantly focused on the environmental aspect, thereby neglecting economic and social aspects. This study is a modest attempt to bridge these research gaps.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 4
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 20 September 2024

Halit Keski̇n and Emel Esen

This study examines the themes present in circular economy disclosures that are published in the integrated reports of banks and analyzes their readability scores.

Abstract

Purpose

This study examines the themes present in circular economy disclosures that are published in the integrated reports of banks and analyzes their readability scores.

Design/methodology/approach

From 2016 to 2022, a comparative analysis of the integrated reports from six publicly listed Turkish banks that are significant global players was conducted. A total of 21 reports were analyzed, for readability scores and their environmental disclosures from a circular economy perspective were calculated using textual and sentiment analysis techniques.

Findings

The findings of this study underscore the significant involvement of banks in key areas of the circular economy, such as waste management, renewable energy, emission reduction and sustainable financing. Moreover, the study also reveals that the readability of environmental disclosures in the analyzed integrated reports was generally low, suggesting that the information presented may challenge stakeholders and decision-makers and prevent full comprehension, thereby potentially impeding the most effective engagement by stakeholders with circular economy initiatives.

Originality/value

This study introduces a new approach to circular economy reporting by exploring the application of data analytics models when assessing readability within environmental disclosures. It specifically focuses on the context of integrated reporting within the banking sector, an area that has not yet been extensively explored. The study further underscores the importance of clear and concise communication when engaging stakeholders in circular economy efforts. The implications of this research for the banking and environmental sectors thus make this study a valuable addition to the existing literature.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 13 June 2024

R. Vedapradha, Deepika Joshi and R. Hariharan

This research is designed to meet two research objectives: firstly, to weigh up the criteria of Internet of Things (IoT) adoption in warehousing startups; secondly, to rank…

Abstract

Purpose

This research is designed to meet two research objectives: firstly, to weigh up the criteria of Internet of Things (IoT) adoption in warehousing startups; secondly, to rank warehousing startups on the basis of benefits they derive from IoT adoption catering to an unorganized sector in the food supply chain.

Design/methodology/approach

A blend of analytic hierarchy process (AHP) and complex proportional assessment (COPRAS) methods of multi-criteria decision-making techniques were applied. AHP determined the weights of various criteria using pairwise comparison, and COPRAS technique ranked the 10 warehousing startups on account of performance indicators. The study has been conducted at the warehousing startups of Bangalore, a hub of food warehousing startups.

Findings

The critical findings of the study revealed that these food warehouse startups attain improved productivity in terms of enhancing efficiency when implemented with IoT adoption. When evaluated using both AHP and COPRAS techniques, the combined results show WH5 as the best performing and WH10 as the least performing warehouse startups.

Practical implications

Warehouses that are embarking on their business opportunity in food storage can strategize to leverage the benefits of IoT in terms of food safety and security, capacity planning, layout design, space utilization and resilience.

Originality/value

Despite the numerous research works on food supply chain, the research on IoT in warehousing startups is limited. The rankings for the 10 food warehousing startups integrated with IoT using AHP-COPRAS approaches are the novelty of this work.

Details

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

Keywords

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