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1 – 10 of over 4000
Open Access
Article
Publication date: 18 November 2022

Lea Fobbe and Per Hilletofth

The circular economy (CE) approach has been acknowledged as key for manufacturing organizations wishing to overcome sustainability challenges. However, the transition has been…

4223

Abstract

Purpose

The circular economy (CE) approach has been acknowledged as key for manufacturing organizations wishing to overcome sustainability challenges. However, the transition has been slow. Stakeholder engagement is a driver of the transition, but there is limited knowledge on stakeholder engagement practices in a CE context. The purpose of this paper is thus to explore with whom, on what and how organizations engage with stakeholders to implement CE as part of sustainability efforts.

Design/methodology/approach

This study is situated at the intersection of CE, stakeholder theory and supply chain literature. A case study with three Swedish manufacturing organizations was conducted to explore stakeholder engagement practices that facilitate the implementation of CE in organizational practice and the supply chain, considering conceptual differences between stakeholder engagement for sustainability and CE.

Findings

This study provides empirical evidence on how manufacturing organizations engage stakeholders to implement CE as part of organizations' sustainability efforts. The study highlights that manufacturing organizations have to move not only from linear to circular resource flows, but also from linear to circular stakeholder engagement. Such engagement can be achieved by extending with whom, expanding on what and leveling up how stakeholders are engaged.

Originality/value

This study provides an enhanced conceptual understanding of stakeholder engagement in the CE context and discusses differences regarding stakeholder engagement based on linear thinking. The study emphasizes the role of circular stakeholder engagement practices for the transition toward CE in manufacturing organizations.

Details

The International Journal of Logistics Management, vol. 34 no. 3
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 25 April 2022

Verónica León-Bravo, Federica Ciccullo and Federico Caniato

The adoption of traceability systems (TS) and sustainability programs responds to different objectives among which the companies need to be considered legitimate; hence, this…

3706

Abstract

Purpose

The adoption of traceability systems (TS) and sustainability programs responds to different objectives among which the companies need to be considered legitimate; hence, this study aims, first, to identify what is the relationship between traceability and sustainability in the food supply chain (SC) and, second, to characterize the legitimacy-seeking purposes, i.e. moral, cogniti60ve or pragmatic-driving companies to implement TS along with sustainability initiatives.

Design/methodology/approach

This study analyses the coffee SC, a globally dispersed commodity chain, where traceability initiatives usually respond to mandatory and voluntary quality standards and certifications of origin. The study involves nine cases at different stages of the coffee SC.

Findings

This study provides a taxonomy of the TS applied in the coffee SC. In addition, three main approaches to traceability for sustainability are found in the coffee SC: synergistic, complementary or disconnected. Findings also reveal how traceability responds to different legitimacy-seeking objectives while triggering or complementing sustainability practices. Five research propositions and related directions for further investigations are elaborated from the results of our study.

Originality/value

This study explores a rather limited studied area, investigating how companies in a food commodity chain address traceability and sustainability together while seeking legitimacy in the market. Moreover, the study is grounded on legitimacy theory, thus adding robustness to the analysis.

Details

British Food Journal, vol. 124 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 19 February 2021

Verónica León Bravo, Antonella Moretto and Federico Caniato

To develop a roadmap of sustainability practices and assessment mechanisms to advance in the sustainable supply chain (SSC) performance assessment in the food supply chain. The…

4168

Abstract

Purpose

To develop a roadmap of sustainability practices and assessment mechanisms to advance in the sustainable supply chain (SSC) performance assessment in the food supply chain. The analysis is grounded on the contingency and stakeholder theories.

Design/methodology/approach

The study follows a multiple case study approach analyzing the sustainability practices implementation and assessment across different supply chain stages in the food industry in Italy. The set of cases comprises 12 companies in the fresh fruit and vegetables (FFV), and seven companies in the “Balsamic Vinegar of Modena” (BVM) supply chains.

Findings

The sustainability practices and assessment in each company in both supply chains according to their objectives are identified. Different stakeholder pressures for sustainability implementation and assessment are analyzed. The contingency factors that foster sustainability assessment are outlined as well. Finally, the study develops a roadmap with five levels of progress considering the groups of practices implemented and the type of assessment applied.

Practical implications

The roadmap is a decision-making tool for planning and monitoring progress on SSC performance along five possible levels of progress. While identifying the assessment mechanisms implemented for different kind of sustainability practices, companies can develop a strategy according to their aims and capabilities and stakeholder's expectations.

Originality/value

The novelties in this study are threefold. First, the roadmap with five levels of progress. Second, investigating two different food supply chains that allowed for a broader view regarding sustainability practices and assessment. Third, the adoption of stakeholder and contingency theories in SSC studies.

Open Access
Article
Publication date: 22 September 2020

Katia Corsi and Brunella Arru

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the…

11406

Abstract

Purpose

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.

Design/methodology/approach

Using a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.

Findings

Informal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.

Research limitations/implications

The criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.

Practical implications

This paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.

Originality/value

Compared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 10 September 2024

Viola Hakkarainen, Jordan King, Katja Brundiers, Aaron Redman, Christopher B. Anderson, Celina Natalia Goodall, Amy Pate and Christopher M. Raymond

Universities strategically organize themselves around sustainability, including transformative goals in teaching and learning. Simultaneously, the role of online education has…

Abstract

Purpose

Universities strategically organize themselves around sustainability, including transformative goals in teaching and learning. Simultaneously, the role of online education has become more prominent. This study aims to better understand the purpose and process of creating online sustainability education (OSE) and to identify challenges and opportunities for implementing these courses and programs to achieve universities’ broader transformative sustainability goals.

Design/methodology/approach

This study uses a multiple case study design to research three universities in diverse geographical and institutional contexts (Finland, the USA and Colombia). Qualitative data was collected by interviewing program-related experts (n = 31) and reviews of universities’ strategic documents.

Findings

The findings suggest that despite important advances, further attention is merited regarding aligning the purpose of OSE with student learning outcomes, clarifying the values underlying the process of online program/course creation and developing transformative and process-oriented approaches and pedagogies to implement OSE. The authors also highlight emerging challenges and opportunities in online environments for sustainability education in different institutional contexts, including reaping the benefits of multilocality and diverse student experiences regarding sustainability issues.

Originality/value

There is a paucity of studies on university-level sustainability education in relation to online environments. This research expands on the existing literature by exploring three different geographical and institutional contexts and shedding light on the relationship between the practical implementation of OSE and universities’ broader sustainability goals.

Details

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

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…

2624

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

Open Access
Article
Publication date: 17 February 2022

Daniela Argento, Laura Broccardo and Elisa Truant

This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and…

3479

Abstract

Purpose

This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and make sense of sustainability and thereby contribute to the sustainability paradox.

Design/methodology/approach

In a case study on IREN, an Italian listed multi-utility with considerable engagements with sustainability, data collection through interviews, e-mails and document analysis revealed contradictions raised by directors and middle managers. Findings were analyzed by iterating with the literature used to frame this study, which combines organizational sensemaking, paradoxes and management control.

Findings

The sustainability paradox comprises various facets. Directors and middle managers interpret sustainability differently depending on their role within the organization and their perceptions of the concept itself. Different interpretations thus occur within and across organizational levels and functions, impacting how sustainability is implemented and monitored. The use of parallel management control systems (MCSs) reflects multiple and fragmented sensemaking, which explains the facets of the sustainability paradox.

Research limitations/implications

Although this work illuminates the role played by individuals at top- and middle-management organizational levels and MCSs in relation to the sustainability paradox, more research is needed on how individuals make sense of sustainability at the lowest organizational levels.

Practical implications

Organizations claiming commitment to sustainability must establish communication forms on the practicalities of sustainability throughout the organization to stimulate shared sensemaking and the design and use of inclusive MCSs.

Originality/value

This paper explains why and how organizations unconsciously enact various facets of the sustainability paradox.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 8 July 2021

Verónica León Bravo, Mariuxy Jaramillo Villacrés and Minelle E. Silva

To understand the context surrounding the sustainable supplier management (SSM) process (i.e. selection, development and evaluation), this paper aims to explore institutional…

4536

Abstract

Purpose

To understand the context surrounding the sustainable supplier management (SSM) process (i.e. selection, development and evaluation), this paper aims to explore institutional logics existing in the Ecuadorian cocoa supply chain (SC). By considering local characteristics and sustainability practices, this study illustrates how competing logic influences SSM.

Design/methodology/approach

This paper uses a multiple-case study method for which the authors interviewed different cocoa SC members in Ecuador and used a ground-up approach to analyse the data and reveal singularities influencing sustainability management.

Findings

The analysis uncovered two main logics operating within the Ecuadorian cocoa SC SSM process: a commercial logic (e.g. potential for market access, product traceability) and a sustainability logic (e.g. local development and traditions/cultural issues). These logics address market demand requirements; however, some local producers’ needs that impact SSM remains unexplored such as the existence of a regional ancestral culture that poses sustainability as a dominant logic with meaning beyond the triple bottom line. While the two logics have influenced supplier sustainability performance, this paper finds that, of the three SSM sub-processes (selection, development and evaluation), supplier development was the most relevant sub-process receiving attention from SC managers in the studied context.

Practical implications

By understanding the differences in logic and needs, SC managers can better develop strategies for SSM.

Originality/value

The study highlighted in this paper investigated the underexplored topic of the effects that competing logic may have on SSM. This paper focusses on the supplier’s point of view regarding sustainability requirements, addressing a consistent research gap in the literature.

Details

Supply Chain Management: An International Journal, vol. 27 no. 7
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Book part
Publication date: 2 October 2023

Ulf Elg and Pervez N. Ghauri

We discuss how multinational enterprises (MNEs) can play a leading role and take more responsibility towards reducing inequalities by developing a global sustainability regime. We…

Abstract

We discuss how multinational enterprises (MNEs) can play a leading role and take more responsibility towards reducing inequalities by developing a global sustainability regime. We especially focus on how this may contribute towards the United Nations’ Sustainable Development Goals (UN SDGs). Our purpose is to identify and discuss the components and activities that are needed to develop such a strategy and implement it in markets with different structural and institutional conditions. We will especially discuss interactions between the head office and the local subsidiaries/organizations as well as interactions with different salient groups of stakeholders. We focus on three highly significant groups: business, social and political actors. We identify four key components of a global sustainability approach – namely, (i) make it relevant within the organization, (ii) establish a legitimate sustainable network position, (iii) present incentives and gains that stimulate action and (iv) establish long-term salient structures. These components and the associated activities have not been discussed in a coherent manner although some aspects have been put forward in earlier studies. We present a comprehensive framework that suggests what role MNEs can play and what challenges they face while doing so. The chapter is based on more than 10 years’ experience of studying MNEs’ activities in developing as well as developed markets, including how they work with sustainability. The study is based on data from four Swedish MNEs and three major research projects.

Details

Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

Open Access
Article
Publication date: 19 January 2022

Lara Tarquinio and Chiara Xhindole

This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects.

3353

Abstract

Purpose

This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects.

Design/methodology/approach

The research focusses on a single case study, conducted following an action research approach and interpreted through the lens of institutional work. According to the institutional work theoretical perspective, the individual or organisation is responsible for creating, maintaining or disrupting institutions.

Findings

The case company, Deco S.p.A., undertook sustainability reporting to clarify the values that the company was founded upon and how those values translate into management practice. By institutionalising the sustainability reporting process, Deco S.p.A. found its corporate climate improved, various aspects of its operations could be rationalised and the information gathered to produce the report was valuable for decision support.

Practical implications

This research project contributes to understanding why and how a company institutionalises its sustainability reporting. It also provides a better understanding of the internal forces that drive the voluntary reporting of sustainability issues and sheds light on the stages of the institutionalisation process.

Social implications

The authors find that universities have a role to play in promoting the sustainability of companies, as they can transform the knowledge produced from research into useful knowledge for managing and reporting sustainability issues.

Originality/value

This four-year action research project contributes to the literature on both engagement research and the institutionalisation of sustainability reporting practices. The authors also expose some of the drivers affecting a company’s approach to sustainability reporting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 10 of over 4000