Search results

1 – 10 of over 1000
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: 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

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…

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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: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 17 July 2023

Dan Daugaard, Jing Jia and Zhongtian Li

This study aims to provide a precise understanding of how corporate sustainability information is used in socially responsible investing (SRI). The study is motivated by the lack…

Abstract

Purpose

This study aims to provide a precise understanding of how corporate sustainability information is used in socially responsible investing (SRI). The study is motivated by the lack of a recognised body of knowledge on this issue. This study, therefore, collates and reviews relevant studies (67 studies) to provide guidance to investors interested in SRI and identify a research agenda for academics desiring to contribute to this area.

Design/methodology/approach

This study conducts a systemic literature review employing recognised key words and searching the Web of Science. HistCite is utilised to ensure important cited studies are not missed from the collection. The review was conducted from two perspectives: (1) sources of sustainability information and (2) how the information is used in SRI.

Findings

The review identifies five major sources of sustainability information, including corporate reports, ESG ratings, industry affiliation, news and private communication with firms. These sources of information play different roles in the cross section of SRI strategies (i.e. negative and positive screening, active ownership and integration). This study provides guidance on how to use this information in SRI and provides recommendations for future research on how analysts interact with the information, how different informational characteristics impact implementation, ways to improve data quality, improvements to analysis methods and where data use needs to be extended into new strategies.

Originality/value

This review contributes to the SRI literature by inventorying studies of an important, yet omitted aspect, namely, sustainability information. This work also enriches the literature on corporate sustainability information by investigating how this information can be used for a specific purpose, namely, SRI. Given the increasing interest in SRI, this review will provide much-needed guidance for a range of practitioners, including investors and regulators.

Article
Publication date: 28 June 2023

Nur Faiza Ishak and Vinesh Thiruchelvam

The purpose of this study is to discuss policy review in the interest of sustainable innovations in Malaysia’s public procurement. This study also offers the overall relationship…

1941

Abstract

Purpose

The purpose of this study is to discuss policy review in the interest of sustainable innovations in Malaysia’s public procurement. This study also offers the overall relationship between existing policies related to sustainable innovations in public procurement and the coherences towards the four dimensions of sustainable innovations.

Design/methodology/approach

This study outlines the current policies in Malaysia which are related to sustainable innovation initiatives and explores the cohesiveness that appears disconnected and understood separately. Policy content analysis is conducted on the current policies related to sustainable innovations in the context of Malaysia’s public procurement.

Findings

This study observed that the current policies related to sustainable innovations in public procurement are actually interconnected with each other through a hierarchical framework. This study also demonstrates that the 12th Malaysia Plan has comprehensively encompassed every aspect of the environment, social, economic and innovation to contribute to one primary goal – green economic growth.

Research limitations/implications

The proposed policy framework is expected to be beneficial for the administrator executive among the civil servant to connect the independent policies and, at the same time, contribute to the overall goal of green economic growth. Through a broad policy structure too, this study helps the industry player to recognize their potential in any area related to sustainable innovation.

Originality/value

The policy framework illustrated is new to the literature, especially in Malaysia’s context. The compilation of current policy grounded by the 12th Malaysia Plan has not been presented in any publications.

Open Access
Article
Publication date: 16 April 2024

Tarja Niemela

Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United…

Abstract

Purpose

Higher educational institutions, such as universities of applied sciences, have a significant role in promoting progress towards a sustainable future as defined by the United Nations (UN) sustainable development goals (SDGs). This paper aims to identify how the UN SDGs are featured in master’s theses set in work–life contexts.

Design/methodology/approach

Using a descriptive review and content analysis, this study identified the number of SDGs appearing in 31 master’s theses. Sustainable development (SD) and corporate social responsibility were reflected using the approaches and models in the literature. Finland’s eight objectives for committing to SD were used to examine the commitments made by the business school of the university of applied sciences to achieve Agenda 2030.

Findings

Emphasising the value of higher education for SD, this study found that SDGs three, eight and 12 appeared most frequently in the theses. Sustainable and responsible dimensions reflected several issues concerning both the worlds of business and industry among the firms and organisations investigated by the master’s degree students in the business school at the Jyväskylä University of Applied Sciences.

Practical implications

This research holds practical and pedagogical value, serving to encourage master’s and PhD students to further explore research on SDGs and to shape public policy.

Originality/value

Sustainability was looked at in a new way as investigated by the theses. Ways to integrate the SDGs into management degree programmes and conduct research in the fields of business administration, tourism and hospitality management were identified.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 10 April 2024

Barbara Borusiak, Bartlomiej Pieranski, Aleksandra Gaweł, David B López Lluch, Krisztián Kis, Sándor Nagy, Jozsef Gal, Anna Mravcová, Jana Gálová, Blazenka Knezevic, Pavel Kotyza, Lubos Smutka and Karel Malec

Increasing the need for education for sustainable development in universities requires an understanding of the predictors of students’ environmental concern (EC). In this paper…

Abstract

Purpose

Increasing the need for education for sustainable development in universities requires an understanding of the predictors of students’ environmental concern (EC). In this paper, the authors focus on the EC of business students because of their future responsibility for business operations regarding the exploitation of natural resources. The aim of the study is to examine the predictors of business students’ environmental concern.

Design/methodology/approach

Based on the Norm Activation Model as the theoretical framework, this study hypothesizes the model of EC with two main predictors: ascription of responsibility for the environment (AOR), driven by locus of control and self-efficacy (LC/SE), and awareness of positive consequences of consumption reduction on the environment (AOC), driven by perceived environmental knowledge. Structural equation modelling was applied to confirm the conceptual model based on the responses of business students from six countries (Czech Republic, Croatia, Hungary, Poland, Slovakia and Spain) collected through an online survey.

Findings

The environmental concern of business students is predicted both by the ascription of responsibility and by awareness of consequences; however, the ascription of responsibility is a stronger predictor of EC. A strong impact was found for internal locus of control and self-efficacy on AOR, as well as a weaker influence of perceived environmental knowledge on AOC.

Originality/value

Sustainability education dedicated to business students should provide environmental knowledge and strengthen their internal locus of control and self-efficacy in an environmental context.

Details

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

Keywords

Open Access
Article
Publication date: 24 April 2024

Priscila Laczynski de Souza Miguel and Andrea Lago da Silva

This paper aims to investigate how purchasing organizations implement supplier diversity (SD) initiatives over time.

Abstract

Purpose

This paper aims to investigate how purchasing organizations implement supplier diversity (SD) initiatives over time.

Design/methodology/approach

A multiple case study approach was conducted. Data were collected through in-depth interviews with participants from purchasing organizations, intermediary organizations and diverse suppliers.

Findings

The research suggests that the SD journey encompasses three different, but interrelated stages before full implementation is achieved: structuring, operation and adaptation. The findings also provide evidence that SD implementation in Brazil is highly influenced by the lack of a consistent knowledge base and the lack of legitimized intermediary organizations.

Research limitations/implications

Using a temporal approach to understand how different practices suggested by the literature have been managed by practitioners over time, this study contributes to the understanding of the path to effective SD implementation and how intra- and interorganizational context influences this journey.

Practical implications

By identifying which practices should be adopted during different phases of SD implementation and proposing ways to overcome some of the inherent challenges, managers can better plan and allocate resources for the adoption of a successful SD initiative.

Social implications

This research demonstrates how organizations can promote diversity and reduce social and economic inequalities by buying from diverse suppliers.

Originality/value

Using a temporal approach, the research empirically investigates how different purchasing organizations have implemented and managed the known practices and dealt with the challenges faced when trying to adopt SD.

Details

RAUSP Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2531-0488

Keywords

Article
Publication date: 1 April 2024

Laura Sierra-García, Nicolás Gambetta, Fernando Azcarate Llanes and María Antonia García Benau

This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality…

Abstract

Purpose

This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality of universities according to the THE world universities ranking.

Design/methodology/approach

The research, based on universities ranked in the top 100 of THE IRs, uses a regression model obtained by the panel data method, using the fixed effects approach, to identify the relationship of academic quality dimensions with that ranking.

Findings

The results show an increase in the dissemination of information on sustainable development goals (SDGs) by universities. In addition, it is shown that research, number of citations and international outlook are positively associated with a higher score obtained by universities in THE IRs, which implies a higher impact on the SDGs by these universities.

Originality/value

Based on multifaceted theories, the study highlighted the universities that are best positioned in the THE IRs in relation to their contribution to the SDGs.

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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