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Article
Publication date: 14 March 2023

Robyn Leeson and Judy Kuszewski

The purpose of this paper is to provide a viewpoint on the role of stakeholders and inclusivity in the standard setting activities of GRI’s Global Sustainability Standards Board…

Abstract

Purpose

The purpose of this paper is to provide a viewpoint on the role of stakeholders and inclusivity in the standard setting activities of GRI’s Global Sustainability Standards Board (GSSB). This paper explores GRI’s multistakeholder approach, its links to sustainable development, the GBSSB due process and what this means in practice when setting standards.

Design/methodology/approach

This paper draws on GRI’s origins in sustainable development and the participation of people and interests in decisions that impact on them. This paper also looks at the GSSB’s Due Process Protocol, October 2018, which details the procedural steps by which standards are developed in the public interest.

Findings

It is demonstrated how multiple and diverse stakeholders are involved in the process designed to serve the overarching interests of humanity and through that, the mission of sustainable development.

Practical implications

Examples from recent standard setting activity are outlined to demonstrate the abovementioned findings. These examples can illuminate the standard-setting field.

Social implications

This paper argues the important role of stakeholder engagement in setting standards in the public interest.

Originality/value

This reflection is timely. The current standard-setting landscape should take into account GRI’s valuable contributions to such important aspects as stakeholder engagement, on which the GRI has been working for a long time.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 17 October 2023

Francesco Calza, Annarita Sorrentino and Ilaria Tutore

This paper aims to determine how environmental sustainability (ES) can be integrated into the customer experience (CX). In order to accomplish this, the paper uses a customer…

Abstract

Purpose

This paper aims to determine how environmental sustainability (ES) can be integrated into the customer experience (CX). In order to accomplish this, the paper uses a customer journey (CJ) perspective. Speculatively, the paper analyses the experiential stakeholder ecosystem beyond the CJ to verify the obstacles to the implementation of ES.

Design/methodology/approach

This paper uses a qualitative analysis of in-depth interviews with multiple stakeholders within the food delivery ecosystem. The multi-stakeholder analysis allows the authors to explore the problem not only from an operational point of view but also from a strategic point of view since in the delivery of a service the value for the end customer is the result of the efforts of several players.

Findings

The results shed light on the importance attributed to ES by the players that make up the food delivery ecosystem. The findings emphasise the importance of an ecosystemic view amongst stakeholders to achieve ES.

Originality/value

This research extends the scarce and embryonic literature on a sustainable CX by applying a CJ perspective, by revealing how and with which touchpoints it is possible to be environmentally sustainable in the design of the CX.

Details

Business Process Management Journal, vol. 29 no. 8
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 20 March 2024

Amit Kumar, Saurav Snehvrat, Prerna Kumari, Priyanka Priyadarshani and Preyaan Ray

Corporate social responsibility (CSR) is viewed as a differentiating strategy that wins over stakeholders’ confidence. Due to the potential strategic and positive effects on…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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

Originality/value

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

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 20 September 2023

Ikenna Elias Asogwa, Maria Estela Varua, Rina Datt and Peter Humphreys

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 10 April 2024

Ifzal Ahmad and M. Rezaul Islam

This chapter explores the principles of community empowerment and active participation in community development, highlighting the importance of inclusive practices for sustainable…

Abstract

This chapter explores the principles of community empowerment and active participation in community development, highlighting the importance of inclusive practices for sustainable and equitable outcomes. It draws from diverse strategies and practical examples, showcasing the transformative potential of empowering community members. Through real-world case studies from places like Namibia, Bangladesh, and Brazil, readers gain insights into effective strategies for amplifying marginalized voices and enabling them to shape their destinies. The chapter addresses the challenges and benefits of participatory approaches, helping practitioners tailor strategies to complex community dynamics. It emphasizes the pivotal role of partnerships in strengthening community bonds and fostering collaborations among stakeholders. By embracing empowerment and participation, practitioners, policymakers, and researchers can contribute to a more equitable and sustainable future where communities thrive, and individuals actively shape their paths.

Details

Building Strong Communities: Ethical Approaches to Inclusive Development
Type: Book
ISBN: 978-1-83549-175-1

Keywords

Article
Publication date: 23 March 2023

Hammed Afolabi, Ronita Ram and Gunnar Rimmel

This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting…

1553

Abstract

Purpose

This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of sustainability reporting arena and their implications for the Global Reporting Initiative’s (GRI) current position.

Design/methodology/approach

This paper draws on the arena concept, particularly the work of Renn (1992) and Georgakopoulous and Thomson (2008), to explore the EFRAG and the IFRS Foundation’s behaviour towards the standardisation of the sustainability reporting arena and their implications for the GRI’s current position. Further, the documents and public releases pertinent to the activities and output of the GRI, the EFRAG/European Commission and the IFRS Foundation are used. The documents are screened and analysed based on the key elements of arena concept that emerged, which includes “agenda, claims, network of bodies and group engaged, interaction and behaviour with arena issues (audience, materiality, scope and core priorities, purpose of reporting and relevance to sustainable development)”.

Findings

This study reveals the source of motivation and influence of the new standard setters in the sustainability reporting arena and documents the relevance of their behaviour as an actionable strategy to change the arena rule. Particularly, this paper demonstrates the perceived fall away from driving business behaviour towards the pursuit of sustainable development if the GRI and its standards cease to exist.

Practical implications

The pathway to achieve sustainable development and improve sustainability impact disclosure remains a debatable issue among policymakers and users of sustainability reporting standards. This study reconstructs the awareness of different dynamics at play inhibiting the harmonisation of sustainability reporting standardisation and the importance of the GRI in pursuing global sustainable development.

Social implications

The pattern of behaviour and agenda of sustainability institutions and influential standard setters harnessed in this paper are aimed at enabling the existence of the rules that can uphold the primary focus of the sustainability reporting arena, particularly in achieving global sustainable development.

Originality/value

This paper furthers the understanding of the importance of the GRI in upholding the key tenets and traditional agenda of sustainability reporting and sustainable development.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 23 August 2022

Namal Bandaranayake, Senevi Kiridena and Asela K. Kulatunga

Achieving swift and even flow of cargo through the border, the ultimate objective of cross-border logistics (CBL) requires the close coordination and collaboration of a multitude…

Abstract

Purpose

Achieving swift and even flow of cargo through the border, the ultimate objective of cross-border logistics (CBL) requires the close coordination and collaboration of a multitude of stakeholders, as well as optimally configured systems. To achieve and sustain competitiveness in a dynamic international trade environment, CBL processes must undergo periodic analysis, improvement and optimization. This study aims to develop a modelling framework to capture CBL processes for analysis and improvement.

Design/methodology/approach

Relying on the extant literature, a meta-model is developed incorporating significant perspectives required to model CBL processes. Popular process modelling notations are evaluated against the meta-model and their ease of comprehension is also evaluated. The selected notation through evalution is augmented with addendums for a comprehensive depiction of CBL processes.

Findings

The capacity of role activity diagrams (RADs) to depict all perspectives, including interactions in a single diagram, makes them particularly suitable for modelling CBL processes. RADs have been complemented with physical flow diagrams and methods to capture temporal dimension, enabling a comprehensive view of CBL processes laying the foundation for insightful analysis.

Research limitations/implications

The meta-model developed in this paper paves the way to develop an analysis framework which requires further research.

Originality/value

The lack of well-accepted modelling notations for studying CBL processes prompts researchers to search and adapt different formalisms. This study has filled this gap by proposing a comprehensive modelling framework able to capture CBL processes at different granularities in rich detail. Not only does the developed meta-model aid in selecting the notation, it is also useful in analysing the constituent elements of CBL processes.

Details

Journal of Global Operations and Strategic Sourcing, vol. 17 no. 2
Type: Research Article
ISSN: 2398-5364

Keywords

Article
Publication date: 11 July 2023

Norberto Muñiz-Martínez

This paper explores Salsa co-creation processes in the city of Cali, Colombia. The purpose of this paper is to uncover the processes of bottom-up and top-down place governance at…

Abstract

Purpose

This paper explores Salsa co-creation processes in the city of Cali, Colombia. The purpose of this paper is to uncover the processes of bottom-up and top-down place governance at work in the system. This study proposed that these processes are founded on a place-based cultural identity in Cali’s civil society.

Design/methodology/approach

This research draws on practice and structuration theories to understand how social structures frame place-based cultural identity and takes a social constructivist approach to place making and place branding. Empirical data were collected using a qualitative, multi-method approach, with primary data gathered from interviews with key actors and records of in-situ interactions between tourists and local citizens.

Findings

Evidence is presented to show how tourists and visitors are attracted to Cali in pursuit of an urban existential authenticity generated through sensory experiences connected to music and dance mediated by interpersonal interactions with local residents.

Research limitations/implications

Further investigation is needed to gain greater insight into tourists’ motivations, and in addition, a more quantitative approach is required to understand better the range of interpersonal and intrapersonal factors involved.

Practical implications

Place branding should consider synergies between economics and culture as well as exploring the potential of sensorial interactions to produce emotional place attachment in a range of different stakeholders.

Originality/value

While place branding research tends to focus on the views and beliefs of stakeholders (cognitive dimension), this investigation takes an approach to the topic based on interpersonal sensorial interactions between visitors and local inhabitants as part of daily life (emotional dimension).

Objetivo

esta investigación analiza la co-creación artístico-cultural en relación con la Salsa –baile y música- en Cali Colombia; estudiando cómo este proceso emana de la identidad cultural-afectiva de la sociedad civil, y a partir de la base socio-cultural, se crean estrategias económico-culturales y de marketing territorial.

Diseño/metodología/enfoque

el enfoque teórico-conceptual sigue un enfoque de construcción social para explorar la autenticidad territorial; y una lógica de servicio -Service-dominant Logic- aplicada a los procesos de co-creación cultural y socio-económico de la música y la danza como artes escénicas populares. Se adopta un enfoque multi-método cualitativo que analiza in situ las interacciones entre turistas y ciudadanos locales.

Hallazgos

se evidencia que las músicas y danzas populares se basan en la identidad de la sociedad civil, de interacciones sociales y expresiones artístico-culturales que co-crean una identidad sensorial cultural; y luego esas manifestaciones culturales son adoptadas por las elites empresariales para crear grandes shows o festivales de música y baile, y por los gobiernos para consolidar políticas culturales.

Limitaciones de investigación

el análisis se aplica a una ciudad en concreto, el proceso de co-creación de la Salsa en Cali, Colombia, donde turistas y viajeros son atraídos por la autenticidad de experiencias sensoriales de música y danza a través de interacciones interpersonales con los residentes caleños.

Implicaciones prácticas

los procesos de Marca Territorial deben considerar las sinergias entre las dimensiones económicas y culturales, y también las interacciones sensoriales, que propician conexiones afectivas y emocionales para diversos grupos implicaciones con el territorio.

Originalidad/valor

más allá de las grandes ciudades mundiales productoras de cultura, es necesario conocer mejor cómo emergen propuestas creativas de ciudades pequeñas y medias de países emergentes cuyas ricas tradiciones culturales, atraen viajeros y turistas en busca de experiencias de autenticidad interpersonal, en contacto con habitantes locales, en sus vivencias diarias e interacciones culturales.

Article
Publication date: 27 April 2023

Mukesh Kumar

The purpose of this paper is to identify the radio frequency identification (RFID) strategic value attributes (RFIDSVAs) mechanism selections preferences and also integration of…

Abstract

Purpose

The purpose of this paper is to identify the radio frequency identification (RFID) strategic value attributes (RFIDSVAs) mechanism selections preferences and also integration of RFID tags with technology coordination tools (IRTWTCTs) alternatives ranking performance decisions in supply chain management (SCM). RFID-enabled techno-economic feasibility decisions are enhancing the SC visibility in apparel supply chains (ASCs). The RFIDSVAs mechanism selections have performed significant agility to strategic competitive advantages, namely, inventory visibility, multi-tags ownership transfer within trusted third party, etc.

Design/methodology/approach

Fuzzy analytical hierarchy process (FAHP) and FAHP-fuzzy Technique for Order of Preference by Similarity to Ideal Solution (FTOPSIS) approaches have been used to evaluate the quantitative assessment of RFIDSVA mechanisms selection decision based on weight priority orders and IRTWTCTs alternatives selection in ASC networks. The comparison of FAHP and FAHP-FTOPSIS approaches to evaluate the integrated framework develop in RFIDSVAs mechanisms and IRTWTCTs alternatives selection decisions in Indian multi-tier ASC networks.

Findings

The result found that the FAHP-FTOPSIS approaches have used to prioritizing the RFIDSVA mechanism selection weights and also identify the IRTWTCTs alternatives ranking preferences order in apparel SCM. The comparison between the FAHP and FAHP-FTOPSIS approach to quantitative assessments from RFIDSVA mechanisms and IRTWTCTs alternatives selection decisions, which enable them SC agility potential across multi-tier visibility in ASC networks. ASC stakeholders can be benefited by techno-economic feasibility decisions, RFID-enabled shop floor activities, multi-tags ownerships transfer in SCs and knowledge-based cryptography tags/items separation in SCs.

Research limitations/implications

The research work has considered only five RFIDSVA mechanisms and also three integration of RFIDTWTCTs alternatives in multi-tier ASC. The strategic competitive advantages are achieved by RFID-enabled break-even tags price decisions and also techno-economic feasibility decision by contractual design multi-tier SC stakeholder’s involvements.

Practical implications

The pilot project study explores that the quantitative assessment decision has based on RFID-enable techno-economic feasibility in ASCs. Stakeholders can be benefited by inventory control of the financial losses, reducing the inventory inaccuracies and multi-tags ownership transfer within trusted third-party traceability in ASC networks.

Originality/value

This study explores the RFID-enabled apparel SC process and activities visibility (natural fibre’s fibre producer, fibre dyeing producer, yarn spinning producer, knitting and finishing producer).

Details

Journal of Modelling in Management, vol. 18 no. 4
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 31 July 2023

Marina Lourenção, Janaina de Moura Engracia Giraldi and Keith Dinnie

Sectoral brands are umbrella brands created to represent all companies’ products belonging to a country’s economic industry abroad to enhance their export performance. This study…

Abstract

Purpose

Sectoral brands are umbrella brands created to represent all companies’ products belonging to a country’s economic industry abroad to enhance their export performance. This study aims to explore the development of a sectoral brand model through the optic of the social constructionist perspective. Besides, this study also proposes to apply the model to a sectoral brand case in the business-to-business market.

Design/methodology/approach

The authors have developed a systematic qualitative literature review to provide a theoretical basis for the attributes chosen to compose the social constructionist sectoral brand management (SCSBM) model. To apply the model, the authors have conducted a series of 17 in-depth semi-structured interviews with the association’s managers that constitute the sectoral brand development, the director of the branding consultancy firm and specialists on place branding.

Findings

The authors present the SCSBM model, highlighting that sectoral branding should be seen as a dynamic and continuous process with the integrated participation of all industry stakeholders. Moreover, the authors have applied the model to the Brazil Fashion System brand.

Research limitations/implications

The main contribution to theory is the link between sectoral brand management and the social constructionist approach, being the first study, to the best of the authors’ knowledge, to propose this connection. SCSBM model extends previous work on sectoral brands by adopting a social constructionist view.

Practical implications

The SCSBM model might contribute to marketing professionals willing to develop sectoral brands across multiple economic sectors and geographies.

Originality/value

The study’s originality lies in developing the first model, which adopts a social constructionist approach to sectoral brands.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 2
Type: Research Article
ISSN: 0885-8624

Keywords

1 – 10 of 815