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Open Access
Article
Publication date: 19 December 2022

Rebecca Maughan

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting…

5063

Abstract

Purpose

The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.

Design/methodology/approach

A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.

Findings

The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.

Research limitations/implications

More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.

Originality/value

The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.

Article
Publication date: 29 December 2023

Fatima Shaikh, Gul Afshan and Khalil Ahmed Channa

This study aims to investigate the efforts and role of technology leaders in achieving organizational commitment to sustainability through mediating the role of green HRM…

Abstract

Purpose

This study aims to investigate the efforts and role of technology leaders in achieving organizational commitment to sustainability through mediating the role of green HRM practices and moderating the role of green knowledge sharing.

Design/methodology/approach

This empirical research study is based on two theories: upper echelon theory and social capital theory, in which data were collected from 284 permanent faculty employees belonging to the government, semi-government and private HEIs recognized universities of Pakistan.

Findings

The results confirm that the technology leadership style has a significant impact on organizational commitment to sustainability. Whereas green HRM practices as a mediator and green knowledge-sharing behavior as a moderator have also significant impacts on the organizational commitment to sustainability.

Originality/value

This study integrates the concept of technology leadership as a strategy and green HRM practices as a process that jointly impacts organizational commitment to sustainability.

Details

Journal of Organizational Change Management, vol. 37 no. 2
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 14 March 2023

Abhishek Behl, Vijay Pereira, Nirma Jayawardena, Achint Nigam and Sachin Mangla

This study aims to investigate an under-researched area, an international marketing perspective, based on international dynamic capability, environmental sustainability and…

1054

Abstract

Purpose

This study aims to investigate an under-researched area, an international marketing perspective, based on international dynamic capability, environmental sustainability and organizational marketing performance in gamification and non-gamification-based organizational culture (OC). This paper deepens the understanding of gamification-based and non-gamification-based OC influence on innovation capability and environmental and organizational marketing performance through the theory of organizational creativity and the theory of administrative behavior (AB).

Design/methodology/approach

The authors collect data from firms that abide by the ISO 14091 certifications to ensure the proper quality standards. Primary data from 384 firms are used to test the hypotheses. The results would help firms invest in technological solutions by practicing creativity over time. Additionally, the study helps explore how AB is critical in steering technological creativity for making firms climate-conscious.

Findings

The study's findings identified that OC has a positive influence on technological innovation capabilities and environmental innovation capabilities. Technological innovation capabilities have a beneficial impact on environmental sustainability. Environmental sustainability appears to have a substantial correlation with technological innovation skills. Environmental innovation capabilities positively impact environmental sustainability and organizational marketing performance. A moderating effect of gamification on the international dynamic capabilities within a relationship between organizational culture and environmental innovation capabilities exists.

Originality/value

The investigation is confined to understanding how gamification-based and non-gamification-based organizational marketing culture affects innovation capability, environmental sustainability and organizational performance through the lens of theory of organizational creativity and theory of AB.

Article
Publication date: 20 October 2022

Umesh Mukhi

This study aims to clarify how higher educational institutions (HEI now onwards) can engage in organizational learning process to implementing sustainability initiatives. Through…

Abstract

Purpose

This study aims to clarify how higher educational institutions (HEI now onwards) can engage in organizational learning process to implementing sustainability initiatives. Through the case study of business school in France, it shows how sustainability integration is a longitudinal process, influenced by contextual factors which facilitate and impede the learning process. It aims to contribute to the literature of sustainability in higher education by bringing in insights from organizational learning theory.

Design/methodology/approach

This research uses the case study method to analyze the sustainability integration over the specific period. To do so, data was compiled by analyzing internal documents, publicly available sustainability reports. Further data was also complimented by the interviews, which gave intra-organizational level insights.

Findings

The case highlights that organizational learning for sustainability is stimulated by deans, faculty and institute of sustainability. It provides insights about how designing and implementing sustainability initiatives within an HEI is not a fixed goal; on the contrary, it is an ongoing learning process. However, this learning is also prone to barriers due to the ambiguous nature of sustainability.

Research limitations/implications

This research was conducted within a specific time, geographical and cultural context; hence, its result may lack generalization. Further comparative research is encouraged to explore similarity and differences within different HEI settings.

Practical implications

This research also gives potential insights for developing contextual awareness to prioritize, design and implement sustainability initiatives. Thus, it may be useful for the HEI administrators such as deans, sustainability managers and faculty members.

Social implications

This case emphasizes that HEI like business schools need to expand their relevance via social responsibility. This could be done so by encouraging leadership to engage with the United Nations Sustainable Development Goals.

Originality/value

This research uses organizational learning theory to understand determinants of sustainability design and implementation at French HEI. In doing so, this research contributes macro-level process of sustainability integration of an HEI.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 16 August 2022

Bhuk Kiranantawat and Syed Zamberi Ahmad

The purpose of this paper is to propose a conceptual framework that establishes the linkages among green dynamic capability (GDC), green innovation (GI), organisational creativity…

1195

Abstract

Purpose

The purpose of this paper is to propose a conceptual framework that establishes the linkages among green dynamic capability (GDC), green innovation (GI), organisational creativity (OC) and organisational agility (OA), which influence small and medium enterprises (SMEs) sustainability performance (SP) in trade and service sectors in Thailand.

Design/methodology/approach

This paper conducts a search of existing literature regarding SMEs SP. A conceptual framework is provided that can be used by SMEs to enhance their SP driving sustainable business growth.

Findings

A framework for SMEs sustainability is proposed, which demonstrates the connection between GDC and SME SP, with GI and OC as mediators and OA as a moderator.

Research limitations/implications

This paper is limited in terms of the scope of SME sustainability in the context of the trade and service sector. Future empirical study should be conducted to validate the proposed framework and hypotheses in this study.

Practical implications

This study forms the basis for the enhancement of SMEs SP in relation to boosting their GDC, GI, creativity and agility.

Originality/value

This paper presents a comprehensive framework that leads to the conceptualisation of SME SP. It will help practitioners and academics to better understand the causes of SMEs SP.

Article
Publication date: 18 April 2022

Parul Gupta, Kanupriya Misra Bakhru and Amit Shankar

This study aims to understand role employee emotional capital in e-commerce organizations for implementing a sustainability-oriented approach. It explores two research questions…

Abstract

Purpose

This study aims to understand role employee emotional capital in e-commerce organizations for implementing a sustainability-oriented approach. It explores two research questions: First, what role does emotional capital play in creating a sustainability-oriented functioning in an e-commerce organization? Second, how the emotional capital of employees and leaders can be molded and aligned to the desired behavioral approach toward sustainability.

Design/methodology/approach

The authors’ methodology involves literature review undertaken to appropriately position the understanding of sustainability and its relationship with emotional capital in the e-commerce industry. The paper is based on the review of articles published between the year 1990 and 2020. Academic and peer-reviewed journal articles, which have contributed to enrich the concept of emotional capital and sustainability, were collected from various data sources like SCOPUS, ERIC, Science Direct and Emerald.

Findings

The findings indicate that the organizational emotional capital can help in designing and pursuing sustainability-oriented practices in a more “engaged” manner. This can further stimulate a new approach for determining the dimensions, goals and measurement criteria for organizational performance management in the e-commerce industry.

Originality/value

This is a first of its kind study that connects the dots between sustainable organization performance and emotional capital establishing groundwork for future research pursuits in the direction. This study presents strong futuristic managerial implications and focuses on how e-commerce organizations can achieve long-term sustainability performance by harnessing the resource of emotional capital, which is inherently present with them at individual and collective levels.

Details

South Asian Journal of Business Studies, vol. 12 no. 3
Type: Research Article
ISSN: 2398-628X

Keywords

Open Access
Article
Publication date: 6 November 2023

Efraín Medina-Álvarez and Patricia S. Sánchez-Medina

The purpose of this paper is to contribute to the understanding of the relationship between different types of organizational culture (hierarchical, clan or group, market or…

Abstract

Purpose

The purpose of this paper is to contribute to the understanding of the relationship between different types of organizational culture (hierarchical, clan or group, market or rational and adhocratic) and sustainability through three dimensions (economic, environmental and social) in ecotourism businesses in Oaxaca and Chiapas, Mexico.

Design/methodology/approach

In this research 80 questionnaires were administered in the form of face-to-face interviews to ecotourism business owners'. Through a discriminant analysis and the theoretical support of the competing values framework (CVF), the prevailing types of culture were identified, and their influence was analysed through a regression analysis.

Findings

The results show that ecotourism businesses which are driven by hierarchical culture tend to have a greater focus on economic sustainability, while those businesses with a market or rational culture show a positive and significant influence on environmental sustainability. Likewise, businesses with adhocratic culture achieve sustainability holistically; however, the data reveal that clan or group culture is not associated with social sustainability.

Originality/value

This study offers empirical research that explains the relationship between organizational culture and sustainability. Additionally, it contributes to the study of environmental management issues in the ecotourism sector.

Details

Journal of Economics, Finance and Administrative Science, vol. 28 no. 56
Type: Research Article
ISSN: 2077-1886

Keywords

Article
Publication date: 11 January 2023

Maike Buhr, Dorli Harms and Stefan Schaltegger

Individual change agents for corporate sustainability can drive the transformation of organizations and foster sustainable development. Current research literature is growing and…

1010

Abstract

Purpose

Individual change agents for corporate sustainability can drive the transformation of organizations and foster sustainable development. Current research literature is growing and is published in a wide variety of journals. This systematic literature review provides an overview and synthesis of different understandings of individual change agents for corporate sustainability transformation. It identifies gaps and puts forward propositions to contribute to theoretical development in the field.

Design/methodology/approach

This paper conducts a systematic literature review and thematic content analysis of individual agency in light of corporate sustainability transformation.

Findings

The analysis identifies five research streams, three key dimensions of individual change agency for sustainability (beliefs, actions and competencies) and presents levels of individual agency for transformation. An integrated definition of change agents for sustainability is proposed.

Research limitations/implications

The review concludes with implications to support individuals in fostering sustainability transformations of organizations, markets and societies. The synthesis and propositions help in identifying which dimensions are already and could in future be addressed by individual change agents. While acknowledging the usual limitations of literature reviews, this paper can inspire future empirical research on the effectiveness of individual change agents for sustainability.

Originality/value

By synthesizing different understandings in the literature of individual change agents for sustainability, this article contributes to the theoretical development of individual agency in the areas of understandings, research streams, dimensions and perspectives. It also develops propositions on how individual change agency can effectively contribute to sustainability transformations at individual, organizational and systems levels.

Details

Benchmarking: An International Journal, vol. 30 no. 10
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 11 April 2023

Tahniyath Fatima and Saïd Elbanna

This study aims to examine corporate sustainability in the hospitality industry as it caters to multiple stakeholders such as society and environment. Further, the researchers…

Abstract

Purpose

This study aims to examine corporate sustainability in the hospitality industry as it caters to multiple stakeholders such as society and environment. Further, the researchers have attempted to portray a comprehensive outlook of corporate sustainability by examining the organizational-level and environmental-level drivers and assessing the impact of corporate sustainability on an overarching measure of hotel performance: sustainability balanced scorecard (SBSC).

Design/methodology/approach

A three-staged mixed-methods research design was implemented comprising interviews, surveys and a post-hoc analysis to test the comprehensive framework of corporate sustainability.

Findings

The authors observed that corporate sustainability positively impacted hotel performance. The results further indicated that in competing environments and presence of slack resources, sampled firms could develop their sustainability strategy to improve performance. Surprisingly, environmental munificence did not significantly influence corporate sustainability but directly increased hotel performance. Interestingly, hotel performance also improved upon having managerial commitment toward sustainability.

Practical implications

The study highlights the crucial role of top management in hotels, where their commitment to sustainability can positively impact not just hotel's engagement in corporate sustainability but can also directly enhance hotel's overall performance. Hotel managers can utilize the SBSC developed in this study to comprehensively measure hotel performance which is found to be positively impacted by hotel's engagement toward corporate sustainability.

Originality/value

The study contributes to the sustainability literature by examining drivers of corporate sustainability in the Indian hospitality industry from two perspectives: environmental and organizational. With the escalating ambiguity of sustainability–performance relationship, the authors employed a novel technique for operationalizing hotel performance: SBSC.

Details

Management Decision, vol. 61 no. 6
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 17 May 2022

Subhodeep Mukherjee, Manish Mohan Baral, Venkataiah Chittipaka, Surya Kant Pal and Ramji Nagariya

Immunization is one of the most cost-effective ways to save lives while promoting good health and happiness. The coronavirus disease 2019 (COVID-19) pandemic has served as a stark…

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Abstract

Purpose

Immunization is one of the most cost-effective ways to save lives while promoting good health and happiness. The coronavirus disease 2019 (COVID-19) pandemic has served as a stark reminder of vaccines' ability to prevent transmission, save lives, and have a healthier, safer and more prosperous future. This research investigates the sustainable development (SD) of the COVID-19 vaccine supply chain (VSC).

Design/methodology/approach

This study investigates the relationship between internal process, organizational growth, and its three pillars of SD environmental sustainability, economic sustainability and social sustainability. Survey-based research is carried out in the hospitals providing COVID-19 vaccines. Nine hypotheses are proposed for the study, and all the hypotheses got accepted. The survey was sent to 428 respondents and received 291 responses from health professionals with a response rate of 68%. For the study, the healthcare professionals working in both private and public hospitals across India were selected.

Findings

The structural equation modelling (SEM) approach is used to test the hypothesis. All nine hypotheses are supported. This study examines a link between internal processes and organizational learning and the three sustainability pillars (environmental sustainability, economic sustainability and social sustainability).

Practical implications

This study will help the management and the policymakers to think and adopt SD in the COVID-19 VSC. This paper also implies that robust immunization systems will be required in the future to ensure that people worldwide are protected from COVID-19 and other diseases.

Originality/value

This paper shows the relationship between organizational learning and internal process with environmental sustainability, economic sustainability and social sustainability for the COVID-19. Studies on VSC of COVID-19 are not evident in any previous literature.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 13 no. 2
Type: Research Article
ISSN: 2042-6747

Keywords

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