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Corporate social responsibility (CSR) is viewed as a differentiating strategy that wins over stakeholders’ confidence. Due to the potential strategic and positive effects on businesses, the study of CSR and its relationship to competitiveness has gained relevance. While studies have examined the impact of CSR activities on firm competitiveness, the findings so far remain contradictory. Further research on the underlying processes/mechanisms that explain how CSR contributes to competitiveness remains scarce. Accordingly, this study aims to look into the link between CSR and competitiveness with a focus on Asian business and management studies.

By using a bibliometric approach, this paper aims to provide a review of the state-of-the-art research on the linkage between CSR and competitiveness in Asian context. The sample for this research included all 538 studies from the period of 2001–2023 in the Scopus database. A bibliometric study included both co-occurrence and co-citation analysis.

The study’s findings made significant contributions by identifying seven distinct clusters of co-occurrences. Using co-citation, three journals-based co-citation clusters and another three authors-based co-citation clusters are identified. The findings show how processes/mechanisms such as – accountability, multi-stakeholder dialogue/engagement, resource generation, emphasizing sustainable development goals and emerging markets, redefining strategy, cultivating value/vision and CSR leadership – are increasing in importance.

Overall, the authors argue that CSR-led competitiveness is indeed one of the key drivers for improved sustainability performance of a firm.

Based on findings, a conceptual framework has been proposed highlighting different processes and mechanisms that influence the CSR-led competitiveness – outcomes relationship.

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

The paper aims to explore the value generated by a specific configuration of a smart city's infrastructure by proposing a comparison between a silos configuration versus a crowd configuration at the data storage and processing level.

A system dynamics simulation is adopted to determine and compare the value created by the two configurations of smart city's infrastructure. The simulation outlines the flow of data and their positive and negative feedback that reinforce and hinder the smart city value generation.

The results demonstrate the huge impact of the availability of data for App developers when crowdsourcing configuration is adopted. Furthermore, results unveil the potential in value generation of a crowdsourcing smart city platform configuration compared to a silos architecture.

The authors have proposed a comparison between two alternative smart city digital platform configurations. The paper seeks to test the magnitude of the pros and cons of a crowdsourcing approach in setting up a smart city digital platform. The paper provides new guidelines for improving the data management of smart cities.

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

The main objective of our study is to shed light on how perceived enjoyment influences the intricate relationship between value cocreation and consumer satisfaction, with a specific focus on the realms of tourist services.

To achieve the objective outlined in this research, an information survey was carried out on 400 consumers of tourist services who have participated in virtual cocreation processes through digital platforms. As a data analysis technique, the dynamic structural equation modeling (DSEM) analyzes the causal relationships between the elements under study.

Our extensive analysis draws upon the data collected through a survey spanning from 2018 to 2023, encompassing 400 participants who actively engaged in value cocreation processes in both physical and virtual settings. Our investigation considers two competing models to elucidate the role of perceived enjoyment. Our findings, established through DSEM illuminates that perceived enjoyment predominantly functions as a mediator, exerting a more pronounced influence on the connection between value cocreation and consumer satisfaction. Contrary to a moderating role, perceived enjoyment emerges as a significant mediator in our study.

The most significant addition is recognizing virtual value cocreation behaviors in tourist sector activities over time, primarily because it indicates the likelihood of negative repercussions of its usage. Furthermore, it must be capable of designing surroundings according to the characteristics of customers in terms of immersion and technology usage, preventing a rise in stress situations that might result in more negative consequences than planned. Another important insight is that virtual value cocreation initiatives have detrimental long-term implications, particularly in tourism.

Short food supply chains have the potential to facilitate the transition to more sustainable food systems. Related distribution processes, however, can be challenging for smallholder and family farmers. To extend the market reach of farmers without the need for extensive investments, crowd logistics (CL) can be used. The purpose of this paper is to explore the benefits and trade-offs of implementing CL platforms in short food supply chains (SFSCs).

A decision support system (DSS) based on agent-based and discrete event simulation (DES) modelling is developed, which closely approximates the behaviour of customers and distribution processes at outlets. Different scenarios are explored to evaluate the potential of CL in rural and urban settings using the example of regions from Bavaria, Germany.

Results show that CL can be used to increase the reach of farmers in SFSCs at the cost of minor food quality losses. Moreover, a difference between urban and rural settings is noted: An urban scenario requires less investment in the driver base, whereas the rural scenario shows a higher potential to increase market reach.

Platform-based food delivery services are still mostly unexplored in the context of SFSCs. This research shows that platform services such as CL can be used to support local agriculture and facilitate the distribution of perishable food items, introducing a simulation-based DSS and providing detailed results on various application settings; this research serves as a steppingstone to facilitate successful real-world implementations and encourage further research.

Recent scholarship has explored higher education institutions’ (HEIs) role in transitioning to a sustainable society, but empirically, questions remain regarding their impact on the sustainability of surrounding areas. This study aims to examine the correlation between HEIs’ sustainability actions and local sustainability performance.

This study uses a linear regression model and principal component analysis to examine the sustainability performance of 105 US metropolitan statistical areas (MSAs) using the US cities sustainable development goal (SDG) index, which hosts 427 HEIs known for sustainability efforts. The weighted HEI sustainability performance score is calculated based on the QS sustainability universities ranking.

The correlation between MSA and HEI sustainability performance exhibits a mix of positive and negative associations, with individual and interlinked SDGs serving as proxies. These correlations encompass a wide range of goals, from economic aspects of SDG 1, 2, 3, 7, 9, social aspects of SDG10 and 16, to socio-environmental aspects of SDG12.

Further exploration is needed to identify the causal mechanisms behind associations between SDG measures and HEI sustainability performance, whether influenced by the institution, the individual or both.

This study suggests that HEIs are already associated with some aspects of community sustainability, but greater contributions to a broader array of sustainability measures are possible.

The correlation found between HEI sustainability actions and SDG10, 12 and 16 index performance in an MSA highlights a connection between HEIs and the attainment of societal goals.

To the best of the authors’ knowledge, this study is the first to examine the correlation between HEI and MSA sustainability performance in the US through individual and interlinked SDG proxies. It provides novel empirical evidence that demonstrates an association between HEI and some aspects of community sustainability performance.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

Nature’s contribution to people (NCP) is a concept that specifically recognizes the relationship of “humans and the natural environment” similarly to concepts of “cultural landscapes” and consistent to “heritage.” These concepts are essential in incorporating a diverse range of stakeholders from different scales, which is important for policy and practice. The paper aims to review the existing peer-reviewed papers in the Philippines, using meta-analysis and systematic review. We addressed the significant interlinkages that help facilitate the transition and strengthen the correlation of cultural ecosystem services (CES) and NCP in a cultural landscape setting.

To distinguish and support claims for NCP from CES, we conducted a meta-analysis and systematic review based on the 30-existing peer-reviewed articles on the Philippine cultural ES in the lenses of “heritage” and “cultural landscape.”

The results generated a few numbers of the Philippine CES studies, yet it has increased cumulatively year by year consistent with previous international studies. We found that most studies are focused on topics associated with “Indigenous People, Ancestral Domains, Protected Areas/Landscapes, and Indigenous and Local Knowledge” on the linkages concurrently distinguishing NCP to CES, and may signify stronger economic valuation in uncovering the sociocultural dimensions of these scholarships through its relational values in the lenses of cultural landscape and heritage.

The authors limited the search to peer-reviewed journal articles published from online databases and did not consider Philippine University based and local publications to have a systematic review. This is to prevent underestimating the vast amount of CES literature and avoid gray literature that is not peer-reviewed; hence, being able to analyze and produce focused, yet, credible data.

In a generalizing perspective, NCP 1, 6, 8, 12, 13, 15, 16, 17 and 18 have the most realized positive correlations of the reporting categories to the Philippine CES studies. The majority of the context-specific perspective NCP has strong conceptual claims in the existing Philippine CES literature through the studies’ variables aside from NCP 3, 4, 5, 7, 8 and 11 that are still mostly in the nature of generalizing perspective.

In conclusion, our results imply that the previous and existing CES studies in the Philippines harbor more attributes presented by the NCP reporting categories. This is deemed more suitable, and may signify stronger economic valuation in uncovering the sociocultural dimensions of these scholarships through its relational values in the lenses of cultural landscape and heritage.

Over recent years, the multi-stakeholder role in sustainable ecotourism within Asia has emerged as a crucial narrative for sustainable ecotourism management across countries on the continent. This trend is perhaps due to the fact that ecotourism is one of the most rapidly growing sectors within the tourism industry. However, to date, no reviews have provided a comprehensive analysis related to the role of multi-stakeholders in the achievement of ecotourism sustainability, particularly in the Asian context. This study aims to fill this knowledge gap by examining the current knowledge regarding multi-stakeholder involvement in sustainable ecotourism within Asia.

A systematic review procedure was followed. 320 articles were finalized, from which 34 related pieces of research were selected from the Scopus and Web of Science databases.

Three themes emerged from this paper. Recommendations were highlighted to enhance sustainable ecotourism. The study concluded that a more enabling research environment should be provided to improve discourse and encourage policy interventions.

No previous studies have explored the multi-stakeholder's role in achieving Asian sustainable ecotourism, indicating a critical gap to be fulfilled. This paper uniquely contributes to the field by providing a comprehensive review of the roles and challenges of multiple stakeholders in sustainable ecotourism across Asia and proposing innovative policy solutions tailored to the region's unique socio-economic and cultural context. Moreover, it puts forward potential solutions to bolster sustainable ecotourism within Asia, benefiting both stakeholders and the destination.