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This chapter examines the translation of generic global goals into local action. It first discusses the translation of global goals into national agendas and the challenges of localizing the goals. Localizing the goals is essential for ensuring that the SDGs reflect local needs, norms, and values, thus ensuring that local actors find them relevant and meaningful. The chapter argues that cocreation is a key vehicle for the localization of the SDGs and identifies the key benefits that arise from using cocreation as a localization strategy. Cocreation can foster the will and capacity for local governments and communities to advance the cause of sustainability. Cocreation can help communities integrate the sustainable development goals, identify hidden resources, build support networks, create social accountability, etc.

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

The study aims to map the links between Industry 4.0 (I-4.0) technologies and circular economy (CE) for sustainable operations and their role to achieving the selected number of sustainable development goals (SDGs).

The study adopts a systematic literature review method to identify 76 primary studies that were published between January 2010 and December 2020. The authors synthesized the existing literature using Scopus database to investigate I-4.0 technologies and CE to select SDGs.

The findings of the study bridge the gap in the literature at the intersection between I-4.0 and sustainable operations in line with the regenerate, share, optimize, loop, virtualize and exchange (ReSOLVE) framework leading to CE practices. Further, the study also depicts the CE practices leading to the select SDGs (“SDG 6: Clean Water and Sanitation,” “SDG 7: Affordable and Clean Energy,” “SDG 9: Industry, Innovation and Infrastructure,” “SDG 12: Responsible Consumption and Production” and “SDG 13: Climate Action”). The study proposes a conceptual framework based on the linkages above, which can help organizations to realign their management practices, thereby achieving specific SDGs.

The originality of the study is substantiated by a unique I-4.0-sustainable operations-CE-SDGs (ISOCES) framework that integrates I-4.0 and CE for sustainable development. The framework is unique, as it is based on an in-depth and systematic review of the literature that maps the links between I-4.0, CE and sustainability.

Contemporary supply chain relationships inherently rely on delegation of work between organizations and, thus, are subject to agency problems for which a wide range of governance mechanisms exist. This review of agency theory (AT), across four distinct fields, explains the connection between governance mechanisms and supply chain relationship types.

The study uses a systematic literature review (SLR) of articles using AT in a supply chain context from the operations and supply chain management, general management, marketing, and economics fields.

The authors categorize the governance mechanisms identified to create a typology of agency relationships in supply chains.

The developed typology provides parsimonious theory on different forms of supply chain agency relationships and takes a step towards a “supply chain-oriented agency theory” explaining and predicting relationship types and governance in supply chains. Furthermore, a future research agenda calls for more accurate measuring of agency costs, to examine residual gains alongside residual losses, to take a dual-sided perspective of agency relations and to adopt AT to examine more complex supply networks.

The review provides a menu of governance mechanisms and describes situations under which these mechanisms could be deployed to guide managers when developing their supply chain relationships.

The first review to combine and elaborate views from four major disciplines using AT as a lens to supply chain relationships. Expanding the traditional set of governance mechanisms provides academics and practitioners with a bigger “menu” of options to consider.

Inter-organisational governance is an important enabler for information processing, particularly in relationships undergoing digital transformation (DT) where partners depend on each other for information in decision-making. Based on information processing theory (IPT), the authors theoretically and empirically investigate how governance mechanisms address information asymmetry (uncertainty and equivocality) arising in capturing, sharing and interpreting information generated by digital technologies.

IPT is applied to four cases of public–private relationships in the Dutch infrastructure sector that aim to enhance the quantity and quality of information-based decision-making by implementing digital technologies. The investigated relationships are characterised by differing degrees and types of information uncertainty and equivocality. The authors build on rich data sets including archival data, observations, contract documents and interviews.

Addressing information uncertainty requires invoking contractual control and coordination. Contract clauses should be precise and incentive schemes functional in terms of information requirements. Information equivocality is best addressed by using relational governance. Identifying information requirements and reducing information uncertainty are a prerequisite for the transformation activities that organisations perform to reduce information equivocality.

The study offers insights into the roles of both governance mechanisms in managing information asymmetry in public–private relationships. The study uncovers key activities for gathering, sharing and transforming information when using digital technologies.

This study draws on IPT to study public–private relationships undergoing DT. The study links contractual control and coordination as well as relational governance mechanisms to information-processing activities that organisations deploy to reduce information uncertainty and equivocality.

This paper examines the governance function that incubators perform for entrepreneurial firms. The authors demonstrate that this governance function has both a consultative and a control dimension and illustrate how these are enacted in the interactions between incubators and entrepreneurs. The authors also show how these interactions come into being and how entrepreneurs assess the value of the governance role played by incubators.

The paper is based on a cross-sectional interview study with entrepreneurs of 21 start-ups that were hosted by three different incubators. The start-ups are all early-stage technology firms. The analysis in the paper follows an inductive approach.

The authors find that the governance role of incubators is about both consultation and control. Consultative forms of governance include providing input and advice as well as questioning ideas and assumptions. Controlling forms of governance comprise setting targets and tracking progress as well as enforcing structures and documentation. The authors furthermore show that governance episodes are triggered either by the entrepreneurs themselves or by the incubator. In the former case, such episodes are mainly about consultation, while in the latter one, they often have a pronounced control element, which materializes particularly through regularly enforced meetings. Most entrepreneurs seem to appreciate this control element, acknowledging that, in its absence, they would lack the self-discipline of doing some things that need to be done.

This study’s findings extend prior research on inter-organizational relationships and the types of governance mechanisms observed therein. The authors show that a strict separation between actors who offer consultation and those who exercise control is too simplistic. Incubators influence entrepreneurial firms both through consultative and controlling forms of governance. In terms of limitations, this study’s analysis focuses on the perspectives of entrepreneurs, and the authors did not include the perspectives of incubators nor did the authors directly observe meetings between these two parties.

This paper provides examples for how entrepreneurial firms can benefit from being part of an incubator.

This study contributes to the discussion of the governance of inter-organizational relationships by focusing on incubators. In so doing, the authors also complement extant literature on management control in entrepreneurial settings by showing how the incubator fulfills a control function for entrepreneurs before these implement control mechanisms themselves.

This paper aims to investigate the role of relational governance in innovation platform development, specifically investigating the context of living labs.

Two longitudinal case studies are presented, derived from auto-ethnographic narratives, qualitative interviews and secondary documents, which cover the critical stages in the development of each living lab.

Empirical insights demonstrate the relevance of coordination activities based on joint planning and activities to support innovation platform development across different stages. The governance role of research actors as platform activators is also identified.

The paper offers a useful perspective for identifying collective goals between living lab actors and aligning joint activities across different stages of living lab development.

The case provides insights into the challenges and opportunities for collaboration between academia, industry and users to support sustainable construction innovation.

A relational governance mode is identified, going beyond top down or bottom up approaches, which contributes a new understanding of how collective goals align within a relational space.

This study aims to discuss science governance in Europe and the network of associated nonprofit institutions. The authors posit that this network, which comprises both (partial) learning organizations and non-learning organizations, has been observed to postpone taking up “responsibility” as an issue in science governance and funding decisions.

This paper discusses the challenge of learning and policy implementation within the European science governance system. By exploring how learning on responsible innovation (RI) in this governance system can be provoked, it addresses the question how Senge’s insights in organizational learning can clarify discourses on and practices of RI and responsibility in research. This study explores the potential of a new organizational form, that of Social Labs, to support learning on Responsible Research and Innovation (RRI) in standing governance organizations.

This study concludes that Social Labs are a suitable format for enacting the five disciplines as identified by Senge, and a Social Lab may turn into a learning organization, be it a temporary one. Responsibility in research and innovation is conducive for learning in the setting of a Social Lab, and Social Labs act as intermediary organizations, which not merely pass on information among actors but also actively give substantive shape to what they convey from a practice-informed, normative orientation.

This empirical work on RRI-oriented Social Labs therefore suggests that Social Lab–oriented temporary, intermediary learning organizations present a promising form for implementing complex normative policies in a networked, nonhierarchical governance setting.

Based on this research funding and governance organizations in research, policy-makers in other domains may take up and create such intermediary organizations to aid learning in (science) governance.

This research suggests that RRI-oriented Social Labs present a promising form for implementing complex normative policies, thus integrate learning on and by responsible practices in various governance settings.

European science governance is characterized by a network of partial Learning Organization (LOs) and Non-Learning Organization (nLOs) who postpone decision-making on topics around “responsibility” and “solving societal challenges” or delegate authority to reviewers and individual actors, filtering possibilities for collaborative transformation toward RRI. social lab (SLs) are spaces that can address social problems or social challenges in an open, action-oriented and creative manner. As such, they may function as temporary, intermediary LOs bringing together diverse actors from a specific context to work on and learn about issues of science and society where standing organizations avoid doing so. Taken together, SLs may offer temporary organizational structures and spaces to move beyond top-down exercise of power or lack of real change to more open, deliberative and creative forms of sociopolitical coordination between multiple actors cutting across realms of state, practitioners of research and innovation and civil society. By taking the role of temporary LOs, they may support existing research and innovation organizations and research governance to become more flexible and adaptive.

This paper aims to increase the current understanding of the connection between operational level information and communication technology (ICT) projects and national level digital transformation by researching how project governance structures and practices are applied in an e-government context.

An elaborative qualitative study through public documentary analysis and empirical multi-case research on Finnish central government is used.

The study constructs a multi-level governance structure with three main functions and applies this in an empirical setting. The results also describe how different governance practices and processes, focusing on project portfolio management, are applied vertically across different organizational levels to connect the ICT projects with the national digitalization strategy.

This study integrates project governance and portfolio management knowledge into public sector digitalization, thus contributing to project management, e-government and ICT research streams by improving the current understanding on the governance of ICT projects as part of a larger-scale digitalization. This study also highlights perceived gaps between current governance practices and provides implications to managers and practitioners working in the field to address these gaps.

Meta-organizations are crucial devices to tackle grand challenges. Yet, by bringing together different organizations, with potentially diverging views on these grand challenges, meta-organizations need to cope with the emergence of contradictory underlying social orders. Do contradictory orders affect meta-organizations’ ability to govern grand challenges and if so, how? This paper investigates these essential questions by focusing on the evolution and intermeshing of social orders within international governance meta-organizations. Focusing on the International Whaling Commission and the grand challenge of whale conservation, we show how over time incompatible social orders between the meta-organization and its members emerge, evolve and clash. As our study shows, this clash of social orders ultimately removes the “decidability” of certain social orders at the meta-organizational level. We define decidability as the possibility for actors to reach collective decisions about changing an existing social order that falls under a collective’s mandate. We argue that maintaining decidability is a key condition for grand challenges’ governance success while the emergence of “non-decidability” of controversial social orders can lead to substantial failure. We contribute to both the emerging literature on grand challenges and organization theory.