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This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its employees’ air travel. The organisation was motivated to reduce its carbon emissions both to comply with regulation and to enhance or maintain corporate reputation.

The paper takes a case study approach, examining internal and external documents as well as conducting interviews with senior staff.

The case study investigates how Beta’s management implemented a system to reduce carbon emissions. The organisation focused on air travel, but the study finds that employee travel preferences did not radically change. Rather than reduction in carbon emissions, as planned by head office, air travel carbon emissions actually increased during the period, and, as a consequence, the reported reduction targets were significantly adjusted downwards to meet the new realities.

The study has implications for both policy and practice for organisations seeking to improve their sustainability performance.

The study responds to calls in the literature to undertake research to identify how management practices might reduce negative sustainability impacts, as there is little evidence of what management practices and accounting tools are being adopted, particularly in relation to carbon emissions from air travel. The paper adds to the creation of new accounting, giving visibility to carbon emission management through case study analysis.

This study aims to address how the ISO 14001 standardisation and certification process improves substantive performance in small to medium-sized enterprises (SMEs) through the development of an environmental management control system (EMCS).

A qualitative cross-case interview design with those responsible for the implementation of an environmental management system (certified to ISO 14001) in SMEs is adopted to inductively “theorise” the EMCS.

The design and monitoring of environmental controls are often beyond the scope of the SMEs’ top management team and include extra-organisational dimensions such as the external audit and institutional requirements. This suggests more complex control pathways for SMEs to produce EMCS that primarily function as packages and are broader than the analytical level of the firm. Here, controlling for environmental performance exists at strategic and operational levels, as well as beyond the SMEs’ boundaries.

Various internal controls are put forward for SME owner-managers to meet environmental targets (e.g. gamification and interpersonal communication strategies). This builds upon a broader accountability perspective wherein formalised hierarchical control is only one route for ensuring sustainable action within the ISO 14001-certified SMEs.

This study contributes to a more sustainable society through developing an understanding of how environmental sustainability is substantively managed by SMEs to improve performance for current and future generations.

This paper, to the best of the author’s knowledge, is one of the first to establish how SMEs control for environmental sustainability from empirically derived evidence. In doing so, it provides an example of the EMCS for the SME context.

The purpose of the study is to evaluate the compliance of environmental risk management systems implemented by Moroccan banks with ISO 14001 certification or environmental charters.

Data were collected through the distribution of an environmental risk management questionnaire to all Moroccan banks’ branches, business centers and various central entities. The study uses regression analysis to model the relationship between environmental management system (EMS) compliance and environmental management explanatory variables to identify the most relevant indicators that can explain the effectiveness and reliability of an EMS.

Empirical evidence reveals that the evaluation of EMS compliance in Moroccan banks should consider two categories of variables: the first category is related to the culture of environmental risk management, and the second one is related to environmental management practices.

The results show that the “information” variables play a key role in the overall design of an EMS and represent essential variables in the general definition of the environmental policy and in raising awareness and providing information on the bank’s commitment to a pro-environmental approach. The “application” variables confirm that environmental management practices need to be put in place to manage the different environmental risks. The study raises some managerial implications and further research directions.

The aim of this paper is to present the first diffusion analysis of ISO/IEC 27001, the fourth most popular ISO certification at global level and the most important standard for information security.

To achieve the purposes, the authors applied Grey Models (GM) – Even GM (1,1), Even GM (1,1,α,θ), Discrete GM (1,1), Discrete GM (1,1,α) – complemented by the relative growth rate and the doubling time indexes on the six most important countries in terms of issued certificates.

Results show that a growing trend is likely to be expected in the years to come and that China will lead at country level.

The study contributes to the scientific debate by presenting the first diffusive analysis of ISO/IEC 27001 and by proposing a forecasting approach that to date has found little application in the field of international standards.

This paper aimed to examine the relationship between green logistics management (GLM) practices and export intensity of Thai SMEs in food and drinks manufacturing. The research involved carrying out in-depth interviews with ten experts to shed light on factors of GLM practices. The authors used a questionnaire to survey the data amongst 89 SME exporters through purposive sampling with valid 52 responses. The managerial issues related to export intensity, GLM practices, with regards to whether firms followed ISO 14001 and whether they had an employee(s) responsible for environmental management. The findings suggest that greater GLM practices being applied lead to higher export intensity in SME. The results indicate that most SMEs apply GLM practices in all dimensions to gain the benefits from the export market. It also emerged that those following ISO 14001 and/or having an employee(s) were associated with having higher export intensity than those who did not engage in these practices.

This work aims to present existing management system standards (MSSs) published by the International Organization for Standardization (ISO) through a bibliometric analysis, thereby outlining their academic research status and highlighting their relation to the Sustainable Development Goals (SDGs) as well as to environmental, social and governance (ESG) themes.

The study firstly retrieves a preliminary set of MSSs standards from ISO and filters it in accordance with certain exclusion/inclusion criteria. Secondly, a bibliometric search is performed in the database Scopus. Thirdly, performance analysis is conducted to quantitatively measure the scientific output in academia, and science mapping of co-occurrences of keywords is applied to identify related topics. Thereby, the standards’ relationships to sustainability are outlined. Eventually, the work discusses future research opportunities.

The findings reveal that whereas research on MSSs focuses predominantly on only a few standards by now, there are actually numerous further standards that address sustainability-relevant topics, which are getting increasing attention among scholars as measured by the number of publications. Therefore, an action plan for future research is derived. Moreover, the findings support the argument of integrating MSSs to cover a broad range of corporate sustainability issues.

The paper connects the concepts of MSSs and sustainability, an upcoming research branch yet characterized by shortage of academic studies (given that research continues to focus on a few standards such as ISO 9001, ISO 14001 and ISO 45001). The work therefore opens up the line for more in-detail research on less known but nevertheless sustainability-relevant ISO MSSs.

The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical certification standard – and firm performance, building on agency and contingency theories.

The authors analyse secondary longitudinal balance sheet data of listed firms employing a rigorous event-study approach and compare SA8000-certified companies to different control groups based on three matching criteria, i.e., industry, size, and pre-certification performance. The authors then study the moderating effects of the cultural features, the country’s development level, and the labour intensity on the causal relationship through multiple regression methods.

The authors find that SA8000 certification positively affects labour productivity and sales performance but has no effect on profitability. Furthermore, the study supports that the relationship between SA8000 and profitability is moderated by two cultural features of the home country of the firms (i.e. power distance and uncertainty avoidance).

This is the first study, which empirically tests the effects of the ethical certification SA8000 on firm performance using a cross-country sample. In addition, the authors contribute to the wider debate on the effects of corporate social responsibility practices on firm performance.

The aim of this paper is to investigate the scope of digitalization in the EMAS-registered organizations for better understanding its extent in environmental committed firms' activities.

A content analysis was employed to examine the environmental statements of the EMAS-registered organizations. About 60 Italian and Polish entities were selected from the EMAS database using simple random sampling method.

The article fills the gap in the theory of managing change in an environmental context, suggesting that the action plan for sustainable development does not meet the objectives of digitalization. Organizations registered in EMAS do not express a strong tendency to introduce ICT in the pursuit of environmental goals, which is contrary to the assumptions about the benefits of digitalization for sustainable development.

The first limitation refers to the small size of the sample. Since environmental statements are always published in national languages, only two countries – Italy and Poland – were chosen for investigation. The use of national language hinders comparison, but the inclusion of more registered organizations could give additional explanations. Secondly, the content analysis would have benefited from the collection of additional source of information (webpages and company documentations), since many firms do not refer to digitalization in the environmental statements. Gathering primary data from managers explaining the motives behind their strategic environmental decisions could be also useful.

Giving the agreement about the environmental advantages of digitalization, this study offers to the practitioners the chance to catch new opportunities within the field of environmental sustainability by the employment of more integrated approach to digitalization.

To the best of the authors' knowledge, this is the first study to examine two dynamically developing areas, namely digitalization and environmental sustainability. This study enriches current knowledge about both areas, examining the level of digitalization of European high-environmental performing firms. In doing this, it reports lack of important use of digitalization in the action plans for environmental commitments in Polish and Italian EMAS-registered organizations.

In recent years, many companies have decided to decertify from their previously adopted corporate social responsibility (CSR) standards. The aim of this paper is to explore the phenomenon by focusing on the most important auditable CSR standard: Social Accountability 8000 (SA8000).

First, an event study is performed on a dataset composed of 136 SA8000 decertified public listed companies to analyse the possible relationship between certification, decertification and firms’ operating performance. Second, the authors shed light on the differences between 94 SA8000 (still) certified and the abovementioned 136 decertified firms. Finally, 10 interviews are conducted with decertified firms in the dataset to deepen the outcomes of the previous analyses.

The results show that, despite an initial positive effect in terms of sales and profitability, decertified companies experienced a reduction in productivity and profitability in the years following the certification, while positive outcomes emerged after the decertification. The study also highlights that certified and decertified firms differ in terms of home country, industry and labour intensity.

The paper contributes to the literature by opening the debate on an important but unexplored research area: the decertification from the most popular CSR standard, i.e. SA8000, and its relationship with firms' performance. In doing this, it also highlights the main differences between decertified and certified companies.

In a world characterised by increasing environmental and social awareness, the number of corporate social responsibility and sustainability initiatives has significantly grown. Among these, the United Nations Global Compact (UNGC) is one of the most important, involving more than 12,000 companies. The purpose of this study is to investigate the UNGC’s worldwide diffusion, both at country and industry level, to understand the reasons leading to the highlighted dissemination patterns, and to propose various future projections.

The study pursues its objectives by applying the logistic curve model to data provided by the United Nations. The analysis is complemented by adopting instability and concentration indexes.

Results suggest that, while human rights and environmental safeguard in some areas and industries will remain a controversial issue, UNGC adoption will continue growing and giving the participants the required legitimacy to compete in worldwide markets.

To the best of the authors’ knowledge, this is the first paper that analyses the UNGC’s worldwide diffusion and proposes a prediction model for its future dissemination. The findings are of considerable importance in extending the knowledge of the initiative and in understanding the potential values of its adoption.