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Open Access
Article
Publication date: 18 August 2022

Leanne Johnstone

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…

2463

Abstract

Purpose

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).

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Social implications

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.

Originality/value

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 5
Type: Research Article
ISSN: 2040-8021

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…

1345

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: 6 September 2021

Henrik Pålsson and Erik Sandberg

The purpose of this paper is to explore different types of packaging paradoxes and the reasons for their existence in food supply chains.

3828

Abstract

Purpose

The purpose of this paper is to explore different types of packaging paradoxes and the reasons for their existence in food supply chains.

Design/methodology/approach

The research uses a multiple case study approach with rich empirical data from seven leading companies in Swedish food supply chains. The research uses coding and a paradox theory lens to analyse packaging paradoxes, both within and between companies in a supply chain.

Findings

The paper provides a novel theoretical lens which uses comprehensive empirical data to identify and categorise four types of packaging paradoxes on two system levels in food supply chains. It presents detailed descriptions of, and underlying reasons for, the paradoxes. It also discusses strategies required to manage packaging paradoxes.

Research limitations/implications

Future research should confirm and extend the findings in this study by incorporating data from companies in other countries. It should cover the importance of paradoxes, their impact on company performance and innovation, and how different paradoxes are related to each other. It should also investigate strategies to manage paradoxes further.

Practical implications

The findings should help companies acknowledge and identify management principles for packaging paradoxes in food supply chains.

Originality/value

It is the first study which systematically explores packaging paradoxes in food supply chains. The study offers a new approach to understand the complexity of packaging decisions in food supply chains. It contributes to the packaging logistics literature by extending theoretical knowledge about conflicts of interest related to packaging. The management discussion offers initial insights into management of packaging paradoxes and directions for future research.

Details

International Journal of Physical Distribution & Logistics Management, vol. 52 no. 11
Type: Research Article
ISSN: 0960-0035

Keywords

Open Access
Article
Publication date: 5 August 2021

Axel Georg Zehendner, Philipp C. Sauer, Patrick Schöpflin, Anni-Kaisa Kähkönen and Stefan Seuring

Managing supply chains (SCs) for sustainability often results in conflicting demands, which can be conceptualized as sustainability tensions. This paper studies sustainability

3729

Abstract

Purpose

Managing supply chains (SCs) for sustainability often results in conflicting demands, which can be conceptualized as sustainability tensions. This paper studies sustainability tensions in electronics SC contexts and the related management responses by applying a paradox perspective.

Design/methodology/approach

A single case study on the electronics SC is conducted with companies and third-party organizations as embedded units of analysis, using semi-structured interviews that are triangulated with publicly available data.

Findings

The study identifies tension elements (learning, belonging, organizing and economic performing) conflicting with general social–ecological objectives in the electronics SC. The results indicate a hierarchal structure among the sustainability tensions in SC contexts. The management responses of contextualization and resolution are assigned to the identified tensions.

Practical implications

Framing social–ecological objectives with their conflicting elements as paradoxical tensions enables organizations and SCs to develop better strategies for responding to complex sustainability issues in SC contexts.

Originality/value

The study contributes toward filling the gap on paradoxical sustainability tensions in SCs. Empirical insights are gained from different actors in the electronics SC. The level of emergence and interconnectedness of sustainability tensions in a larger SC context is explored through an outside-in perspective.

Open Access
Article
Publication date: 6 February 2017

Kristin Warr Pedersen, Emma Pharo, Corey Peterson and Geoffrey Andrew Clark

The purpose of this paper is to profile the development of a bicycle parking hub at the University of Tasmania to illustrate how the Academic Operations Sustainability Integration…

4063

Abstract

Purpose

The purpose of this paper is to profile the development of a bicycle parking hub at the University of Tasmania to illustrate how the Academic Operations Sustainability Integration Program promotes real change through the engagement of stakeholders from across an institution to deliver campus sustainability. This case study outlines one example of how place-based learning initiatives focused on campus sustainability challenges have delivered authentic education for sustainability in the Australasian higher education setting.

Design/methodology/approach

This case study outlines the process through which a cross-disciplinary place-based learning initiative was designed, implemented and evaluated over a three-year period. The evaluation of the project was designed to assess the impact of this education for sustainability approach on both operational and student learning outcomes, and to make recommendations on the continuation of place-based learning initiatives through the Academic Operations Sustainability Integration Program.

Findings

This case study illustrates how learning can be focused around finding solutions to real world problems through the active participation of staff and students as members of a learning community. This experience helped the authors to better understand how place-based learning initiatives can help deliver authentic education for sustainability and the success factors required for engaging staff and students in such efforts.

Originality/value

The case study highlights an example of an education for sustainability initiative that was mutually driven by the operational and learning objectives of an institution, and specifically the ways in which the engagement of staff and students from across an institution can lead to the successful integration of these two often disparate institutional goals.

Details

International Journal of Sustainability in Higher Education, vol. 18 no. 2
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 3 April 2018

Eloise Grove, Andrew Dainty, Derek Thomson and Tony Thorpe

The intra-organisational relationships of through-life support services providers are complex, especially given the multifaceted nature of the provision required. For example…

3249

Abstract

Purpose

The intra-organisational relationships of through-life support services providers are complex, especially given the multifaceted nature of the provision required. For example, capabilities within the UK highways maintenance arena must support engineering design, routine maintenance and the on-going management of the network. While collaboration in construction projects has formed a major research focus in recent years, there is a paucity of work examining collaboration in-flight.

Design/methodology/approach

Through a micro-practices approach, two contracts delivering highway infrastructure maintenance and renewal services are examined to explore the intra-organisational relationships that determine the quality of service delivered.

Findings

Despite the rhetoric of collaboration and integrated working that pervades the contemporary project discourse, there was a clear focus on addressing immediate technical and commercial concerns, rather than on creating the conditions for integrated working to flourish. On the occasions where the collaborative environment was prioritised, a more integrated service was delivered.

Originality/value

In contrast to other accounts of the ways collaborative working shapes performance, this research reveals an acute need for a sustained collaborative effort; as soon as “collaborative working” was normalised, the level of integration and seamlessness of service was diminished. This questions normative notions of what defines collaborative working in projects and suggests a need for re-framing it as an on-going accomplishment of actors involved. Such a perspective resonates with notions of “organizational becoming”, particularly in that attempts to foster collaboration are themselves constitutive of the unfolding and shifting nature of intra-organisational relationships that emerge in complex contractual arrangements.

Details

Journal of Financial Management of Property and Construction, vol. 23 no. 1
Type: Research Article
ISSN: 1366-4387

Keywords

Open Access
Article
Publication date: 8 February 2021

Johan Holmén, Tom Adawi and John Holmberg

While sustainability-oriented education is increasingly placing importance on engaging students in inter- and transdisciplinary learning processes with societal actors and…

2968

Abstract

Purpose

While sustainability-oriented education is increasingly placing importance on engaging students in inter- and transdisciplinary learning processes with societal actors and authentic challenges in the centre, little research attends to how and what students learn in such educational initiatives. This paper aims to address this by opening the “black box” of learning in a Challenge Lab curriculum with transformational sustainability ambitions.

Design/methodology/approach

Realist evaluation was used as an analytical frame that takes social context into account to unpack learning mechanisms and associated learning outcomes. A socio-cultural perspective on learning was adopted, and ethnographic methods, including interviews and observations, were used.

Findings

Three context-mechanism-outcome (CMO) configurations were identified, capturing what students placed value and emphasis on when developing capabilities for leading sustainability transformations: engaging with complex “in-between” sustainability challenges in society with stakeholders across sectors and perspectives; navigating purposeful and transformative change via backcasting; and “whole-person” learning from the inside-out as an identity-shaping process, guided by personal values.

Practical implications

The findings of this paper can inform the design, development, evaluation and comparison of similar educational initiatives across institutions, while leaving room for contextual negotiation and adjustment.

Originality/value

This paper delineates and discusses important learning mechanisms and outcomes when students act as co-creators of knowledge in a sustainability-oriented educational initiative, working with authentic challenges together with societal actors.

Details

International Journal of Sustainability in Higher Education, vol. 22 no. 8
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 23 October 2023

Leanne Johnstone, David Yates and Sebastian Nylander

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local…

1546

Abstract

Purpose

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

Design/methodology/approach

This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Findings

Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Practical implications

Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Social implications

Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

Originality/value

This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 24 June 2020

Paolo Di Toma and Stefano Ghinoi

Business model innovation is a key element for firms' competitiveness. Its development can be supported by the establishment of an actor-oriented scheme to overcome hierarchical…

6929

Abstract

Purpose

Business model innovation is a key element for firms' competitiveness. Its development can be supported by the establishment of an actor-oriented scheme to overcome hierarchical structures. The actor-oriented scheme is characterized by intra-organizational networks of relationships that can be established and dissolved between individuals. However, we lack an empirical perspective about its establishment; therefore, the purpose of this research is to advance our understanding of intra-organizational networks for supporting business model innovation.

Design/methodology/approach

Individuals create and manage knowledge aimed to innovate the business model through cognitive search and experiential learning mechanisms. Knowledge is spread within organizations by using intra-organizational advice networks, whose patterns reflect the presence of an actor-oriented scheme. This work applies social network analysis to network data from a multi-unit organization specializing in personal care services. We use a Logistic Regression-Quadratic Assignment Procedure to analyze intra-organizational network data on managers' advice exchange related to the learning modes of cognitive search and experiential learning.

Findings

Our research empirically identifies the main elements of an actor-oriented scheme in a business model innovation process. We find that managers are able to self-organize, because they are not influenced by their organizational roles, and that commons for sharing resources and protocols, processes and infrastructures enable advice exchange, thus showing the presence of an actor-oriented scheme in business model innovation process.

Research limitations/implications

This research is based on a cross-sectional database. A longitudinal study would provide a better understanding of the network evolution characterizing the innovation process.

Practical implications

The results of our study support organizational decision-making for business model innovation.

Originality/value

This study provides empirical evidence of how an actor-oriented scheme emerges in a business model innovation process.

Details

European Journal of Innovation Management, vol. 24 no. 4
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 27 March 2018

Jamie Stone and Shahin Rahimifard

Resilience in agri-food supply chains (AFSCs) is an area of significant importance due to growing supply chain volatility. While the majority of research exploring supply chain…

24354

Abstract

Purpose

Resilience in agri-food supply chains (AFSCs) is an area of significant importance due to growing supply chain volatility. While the majority of research exploring supply chain resilience has originated from a supply chain management perspective, many other disciplines (such as environmental systems science and the social sciences) have also explored the topic. As complex social, economic and environmental constructs, the priority of resilience in AFSCs goes far beyond the company specific focus of supply chain management works and would conceivably benefit from including more diverse academic disciplines. However, this is hindered by inconsistencies in terminology and the conceptual components of resilience across different disciplines. The purpose of this study is to use a systematic literature review to identify which multidisciplinary aspects of resilience are applicable to AFSCs and to generate a novel AFSC resilience framework.

Design/methodology/approach

This paper uses a structured and multidisciplinary review of 137 articles in the resilience literature followed by critical analysis and synthesis of findings to generate new knowledge in the form of a novel AFSC resilience framework.

Findings

Findings indicate that the complexity of AFSCs and subsequent exposure to almost constant external interference means that disruptions cannot be seen as a one-off event; thus, resilience must concern the ability to not only maintain core function but also adapt to changing conditions.

Practical implications

A number of resilience elements can be used to enhance resilience, but their selection and implementation must be carefully matched to relevant phases of disruption and assessed on their broader supply chain impacts. In particular, the focus must be on overall impact on the ability of the supply chain as a whole to provide food security rather than to boost individual company performance.

Originality/value

The research novelty lies in the utilisation of wider understandings of resilience from various research fields to propose a rigorous and food-specific resilience framework with end consumer food security as its main focus.

Details

Supply Chain Management: An International Journal, vol. 23 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

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