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Article
Publication date: 15 March 2024

Ivo Hristov and Cory Searcy

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking…

Abstract

Purpose

The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.

Design/methodology/approach

The framework was grounded in the relevant literature and the CSRD requirements.

Findings

This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.

Practical implications

The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.

Originality/value

This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 16 November 2023

Tae-Ung Choi, Grace Augustine and Brayden G King

Organizational theorists and strategy scholars are both interested in how organizations deal with ambiguity, especially in relation to implementation. This chapter examines one…

Abstract

Organizational theorists and strategy scholars are both interested in how organizations deal with ambiguity, especially in relation to implementation. This chapter examines one source of ambiguity that organizations face, which is based on their efforts to implement moral mandates. These mandates, which are related to areas such as environmental sustainability and diversity, are inherently ambiguous, as they lack a shared understanding regarding their scope and associated practices. They are also often broad and systemic and may be unclearly aligned with an organization's strategy. Due to these challenges, in this chapter, we theorize that collective action at the field level is necessary for organizations to advance and concretize moral mandates. We examine this theorizing through the case of the implementation of sustainability in higher education. We hypothesize and find support for the idea that when an organization's members engage in collective action at the field level, those organizations have an increased likelihood of achieving sustainability implementation. To gain insight into this field-to-organization relationship, we qualitatively examine 18 years of conversations from an online forum to develop a process model of moral mandate implementation. We theorize that collective action functions as a field-configuring space, in which actors from a variety of organizations come together to (1) refine the scope of the mandate and (2) create an implementation repertoire that actors can draw on when seeking to bring sustainability to their own organizations. Overall, our study provides a model of how ambiguous moral mandates can be implemented by highlighting the important role of collective action across organizations in concretizing those mandates and providing actors with the tools for their implementation.

Details

Organization Theory Meets Strategy
Type: Book
ISBN: 978-1-83753-869-0

Keywords

Article
Publication date: 8 December 2023

Fábio de Oliveira Neves, Eduardo Gomes Salgado, Henrique Ewbank and Paulo Sampaio

Industrialization is a major contributor to pollution and the worsening of some social problems. A change in this context would help in a new industrial model aiming at a viable…

Abstract

Purpose

Industrialization is a major contributor to pollution and the worsening of some social problems. A change in this context would help in a new industrial model aiming at a viable and sustainable manufacturing system. This research aims to verify the state of the art of sustainability within the industrial production process through a systematic literature review, verifying the main characteristics in relation to industrial sustainability that the literature demonstrates.

Design/methodology/approach

The development of the research took place in three stages: a survey of articles with Journal Citation Reports (JCR), the construction of the database and descriptive analysis and text mining analyses of social networks and content. The survey took place through academically endorsed research platforms, totaling a total of 352 scientific articles, which included 18 quality management tools and worked with at least one sustainability indicator (financial, social and environmental).

Findings

Lean manufacturing, integrated management system and Six Sigma were the most cited quality tools, and articles containing the three indicators were found more frequently. It was found that most authors treated sustainability only as an environmental contribution. Knowledge of the organization's structural and management issues is essential for implementing sustainability and production process improvement.

Originality/value

This work is the first to develop a systematic analysis regarding the use of sustainability implementation in the industrial production process, considering a wide scope of production process tools, guiding on the characteristics of sustainability relating to the main critical success factors (CSFs), motivations, difficulties and benefits that lead industries in different parts of the world to implement sustainability.

Details

International Journal of Quality & Reliability Management, vol. 41 no. 5
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 2 February 2024

Majida Jrad

This study aims to examine the relationship between sustainability initiatives and student satisfaction in accommodation services at the University of Northampton.

Abstract

Purpose

This study aims to examine the relationship between sustainability initiatives and student satisfaction in accommodation services at the University of Northampton.

Design/methodology/approach

Four main sustainability factors, including energy consumption, waste management, environmental responsibility and green infrastructure, are explored in relation to their impact on student satisfaction. A quantitative research approach was used, using a structured questionnaire distributed to 224 students. Correlation and regression analyses were conducted to assess the associations and predictive power of the sustainability factors on student satisfaction.

Findings

The findings underscore the pivotal role of sustainable initiatives in shaping student satisfaction with accommodation services. Particularly, energy consumption, environmental responsibility and green infrastructure emerged as significant factors influencing higher levels of student satisfaction. These outcomes align with the core principles of sustainability and emphasize the importance of implementing effective strategies in these domains to enhance student experiences. Existing literature supports these findings, indicating that sustainable practices significantly contribute to enhanced satisfaction levels. It is crucial to acknowledge that this study focused on a specific context, namely, the University of Northampton, and caution should be exercised when generalizing these findings to other settings.

Originality/value

This study contributes to the existing literature by providing empirical evidence of the specific sustainability factors that influence student satisfaction in university accommodation. Findings offer valuable guidance for universities and accommodation providers in developing and implementing sustainable practices to create a conducive living environment for students.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 31 January 2024

Karin Farag and Can Baran Aktas

The purpose of this study is to identify the most prevalent initiatives undertaken by leading universities in sustainability and offer a roadmap for other institutions seeking to…

Abstract

Purpose

The purpose of this study is to identify the most prevalent initiatives undertaken by leading universities in sustainability and offer a roadmap for other institutions seeking to undertake similar actions and contribute to more effective implementation of sustainability practices.

Design/methodology/approach

By using a quantitative assessment approach, the study sheds light on successful initiatives implemented by universities worldwide, spanning six categories: transportation, waste management, curriculum, food and dining, water and energy. Each category is clearly related to one or more of the 17 sustainable development goals. A cluster analysis was also applied to identify regional trends in preferred initiatives.

Findings

The study underlines the importance of integrating sustainability principles into the curricula of higher education institutions (HEIs) as well as educating staff members on energy and water management. The most common and impactful initiatives in the studied six categories have been identified. Many of the initiatives mentioned in the study do not just result in reducing ecological footprint but also provide economic savings as well. Differences among regions and countries were observed in the implementation of initiatives. Cultural and habitual factors should not be disregarded during the selection process of initiatives.

Originality/value

The findings of this study may help universities to take their first steps toward implementing initiatives that can effectively promote sustainable development. Results will aid other HEIs in planning for next steps while outlining the more common initiatives.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 16 May 2023

Dan-Cristian Dabija, Veronica Campian, Liana Stanca and Adriana Tiron-Tudor

The COVID-19 pandemic has brought tremendous changes in society. Universities were among the few organisations with some previous knowledge of online education, being able to…

Abstract

Purpose

The COVID-19 pandemic has brought tremendous changes in society. Universities were among the few organisations with some previous knowledge of online education, being able to rapidly adapt by transferring already known best practices to the new context. As teaching moved to online, students encountered less sustainable implementation by their universities. This allowed the development of previously planned sustainable strategies so that when face-to-face teaching resumed, universities could be even more sustainable. This paper aims to explore loyalty to the sustainable university during the later COVID-19 pandemic based on the university’s efforts to manage a green campus.

Design/methodology/approach

To investigate loyalty towards the sustainable university during the later COVID-19 pandemic, a conceptual model is proposed. This research is grounded in an empirical investigation using a quantitative online survey implemented with online interviews, the relations between all latent constructs being analysed with SmartPLS.

Findings

The results show that university sustainability reflects student loyalty, outlining the image developed under the influence of green campus management. The results show that universities must intensify their efforts to support the sustainable agenda and create a sustainable academic brand, inducing student loyalty. The findings may attract the attention of other universities wishing to gain knowledge about the factors that students consider important in generating their loyalty.

Research limitations/implications

As this research was carried out in the later COVID-19 pandemic context from 2021, the students already had experience of online teaching, so their assessment of the sustainability strategies implemented could be quite different from their perceptions in the first months of the pandemic. This research provides a comprehensive insight into the overall strategy that a sustainable university might apply in a crisis context.

Social implications

Research has shown that green campus management has a positive impact on the sustainability of a university’s image, on how students perceive the university at which they study and on the university’s efforts to ensure efficient campus management. These factors contribute to the development of a strong and sustainable image of the university within the community.

Originality/value

The originality of this paper lies in the research questions designed to conceptualise and operationalise the generation of students' loyalty towards their university by encouraging and implementing sustainable strategies on campus. This paper highlights a structural model that combines strategic practices to determine students' loyalty towards a sustainable university during the COVID-19 pandemic.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 9 October 2023

Felipe Alexandre de Lima, Stefan Seuring and Andrea Genovese

Operationalizing R-imperatives in firms is seen as vital to bolstering circularity through reduce, reuse and recycle and building circular supply chains (CSCs). However, this…

Abstract

Purpose

Operationalizing R-imperatives in firms is seen as vital to bolstering circularity through reduce, reuse and recycle and building circular supply chains (CSCs). However, this process introduces various uncertainties to firms within CSCs. This is a gap that still requires an in-depth analysis, particularly to answer the question of how firms align the operationalization of R-imperatives with uncertainty management to improve sustainability performance and accelerate the transition toward CSCs.

Design/methodology/approach

This paper fills this gap through a multiple-case study, whereby nine firms from varying structures, regions and manufacturing industries were examined. Qualitative content analysis was employed to examine the collected primary (27 semi-structured interviews) and secondary data (internal management reports, publicly available corporate reports and website content).

Findings

The findings support the evidence that the operationalization of R-imperatives is not a straightforward process. Within-firm and SC uncertainties largely emerged and made the building of CSCs complex. Consequently, strategies aimed at reducing uncertainty were paramount to managing uncertainties and enhancing sustainability performance. For instance, implementing durable or modular designs helped firms easily reuse, repair and recycle products. In turn, firms achieved material efficiency and contributed to extending the life cycle of products.

Practical implications

This paper explains how firms can align R-imperatives operationalization with uncertainty management to improve sustainability performance and enhance CSCs. Accordingly, firms should complement R-imperatives operationalization with proactive uncertainty management and an assessment of all environmental, economic and social sustainability dimensions.

Originality/value

This paper fills a critical gap in circular supply chain management literature by unveiling its linkage with uncertainty management and sustainability performance. Empirical insights from nine firms within CSCs are provided to guide scholars and managers interested in implementing R-imperatives.

Details

International Journal of Operations & Production Management, vol. 44 no. 4
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 29 March 2023

Rouhollah Khakpour, Ahmad Ebrahimi and Soroosh Saghiri

This paper aims to propose a stepwise method to improve the sustainability of manufacturing processes.

Abstract

Purpose

This paper aims to propose a stepwise method to improve the sustainability of manufacturing processes.

Design/methodology/approach

The proposed approach is based on an extensive literature review and research around the environmental, economic and social pillars of sustainability in manufacturing firms. Considering the lean approach, the manufacturing processes are mapped in a value stream and analyzed through the extensive identified sustainability criteria.

Findings

The findings reveal the consumption and waste of natural and nonrenewable resources, through going beyond the existing boundaries and focusing on relevant derived production pieces and tracing to their origins. The findings also present the effect of the time value of money on sustainability by using the cost–time profile as a sustainability criterion. This research finds out the employees’ impacts on sustainability improvement through an effective focus on technical, cultural and personal aspects.

Practical implications

The research outcomes provide operations managers and decision-makers in the field of sustainability with a practical platform to comprehend and assess the factors contributing to the manufacturing process sustainability and to plan relevant corrective actions accordingly.

Originality/value

The extended view of sustainability criteria in this research as well as its visual-analytical approach will help practitioners to assess and improve sustainability in their operations in a more holistic way.

Details

International Journal of Lean Six Sigma, vol. 14 no. 7
Type: Research Article
ISSN: 2040-4166

Keywords

Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

1286

Abstract

Purpose

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

Design/methodology/approach

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

Findings

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

Practical implications

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Originality/value

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Details

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

Keywords

Article
Publication date: 31 January 2024

Camille Washington-Ottombre

Studies have shown that higher education institutions (HEIs) need to achieve deep organizational learning to develop and implement long-term strategies for responding to the…

Abstract

Purpose

Studies have shown that higher education institutions (HEIs) need to achieve deep organizational learning to develop and implement long-term strategies for responding to the climate crisis. This study aims to analyze the sustainability efforts of HEIs, in particular those who use the sustainability tracking, assessment and rating system (STARS), to ascertain what type of organizational learning is being achieved.

Design/methodology/approach

This paper does this by analyzing perceptions of learning amongst this group of HEIs. More specifically, it analyzes survey data regarding perceptions of types and system levels of organizational learning achieved by 116 HEIs in the USA that currently use or have used STARS in the past. The approach also aims to develop a macro view of the relationships between practicing campus sustainability, using sustainability reporting tools and learning as an organization.

Findings

An examination of the practice of campus sustainability and its relationship to organizational learning reveals that the use of sustainability reporting promotes broad learning, but deep learning at the level of the organization is seldom achieved.

Practical implications

Given the success of using sustainability reporting tools to diffuse knowledge and foster broad learning, this paper argues that such tools should incorporate more metrics relative to soft organizational characteristics of HEIs to shift organizational cultures and foster deeper organizational learning.

Originality/value

This work constitutes one of the few studies analyzing empirical data on campus sustainability, sustainability reporting and organizational learning for a large number of HEIs.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

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