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This study explores the relations among corporate sustainability strategies, the intense use of sustainability control systems (SCSs) to implement these strategies and the emergence of organizational capabilities for sustainability.

Using survey data from a sample of 157 European firms across different industries, the authors explore differences between reactive and proactive sustainability strategies in their impact on the intense use of SCSs. The authors analyze the joint impact of a proactive sustainability strategy and an intense use of SCSs on the emergence of the organizational capabilities of sustainable market orientation, sustainable organizational learning and sustainable innovation. Furthermore, we explore the relevance of single levers of control for these capabilities.

The results show that a proactive sustainability strategy is associated with an intense use of SCSs and with the development of the three organizational capabilities. The authors provide evidence that the intensity of use of SCSs mediates the association between proactive sustainability strategy and the emergence of the three organizational capabilities. An interactive use of controls is constantly more important than a diagnostic use of controls in the emergence of the three capabilities.

The findings provide novel empirical evidence on the mechanisms through which corporate sustainability strategy is implemented in European organizations. The results contribute to an improved understanding of the organizational determinants underlying the development of organizational capabilities for sustainability.

The purpose of this study is to determine the strategy adopted by small- and medium-scale enterprise (SME) owners in setting up internal control systems, examine the relationship between the numbers of employees’ fraud and strategy adopted in setting up internal control and evaluate the difference between proactive and reactive strategies in employee’s fraud prevention among SMEs.

A survey research approach was adopted to determine whether proactive or reactive strategies were adopted by the SME owners. Specifically, a survey questionnaire was used to gather primary data from selected respondents in Lagos and Oyo States. Descriptive statistics, Spearman correlation and the Mann–Whitney test were used to analyse the primary data.

The study found that most of the SME owners used reactive internal control strategies in setting up their internal control systems after they suffered financial losses occasioned by employees’ fraud. Also, the study found a positive relationship between the number of employees’ fraud and reactive strategy. Finally, the study found a significant difference in the number of employees’ fraud occurrences between proactive and reactive internal control strategies in SMEs.

The study provides further confirmation that where internal control is properly set up and strengthened, a lower number of employee frauds will occur. Thus, giving credence to the fraud theory. The study was, however, conducted in six selected local government areas in two states.

The study provides recommendations on the adoption of a proactive strategy for curbing employees’ fraud at the onset of business operations and not until devastating events of employees’ fraud become a reality.

The study is original, as it focuses on the strategy adopted by SME owners in setting up internal control systems, which is rare in fraud empirical studies, particularly for studies conducted in emerging markets like Nigeria. It provides the need for the sustainability of SMEs as engine of growth and employment through the adoption of appropriate strategies in setting up internal control systems.

This study aims to investigate the role of sustainable supply management (SSM) practices in a firm’s overall sustainability performance and reflect the significance of supply management in this performance. The paper uses dynamic capability view as a theoretical foundation for the research of SSM practices and differentiates between reactive and proactive practices.

The research design includes a focus group session with nine supply management professionals and survey data collected from 111 companies. The research objectives are examined by means of quantitative analyses.

The empirical results show that SSM practices represent a significant share of the firm’s sustainability performance overall. However, the significance of the practices differs depending on the strategic type and importance of the practice. SSM practices reflecting reporting and upstream SCM activities aim to ensure sustainability of the entire supply chain and have a focal role in improving firm’s sustainability performance.

A three-dimensional matrix for the categorization of SSM practices is proposed. This is a novel theoretical contribution to the SSM literature. Reactive practices are basic ones where the strategic importance regarding the development of new capabilities is low. Proactive practices are dynamic in nature and aim toward the development of new capabilities. Thus, proactive practices have a long-term effect and are necessary for gaining higher sustainability performance.

Exploring ways to sustain competitive positions as well as improve firm performance through environmental production initiatives has been a major preoccupying topic for mostly practitioners and researchers. Despite several studies on the influence of environmental initiatives on firm performance, many questions remain unanswered as to how to further extract more gains from environmental production initiatives. This study, thus, explores environmental production practices impact on firm performance from proactive and reactive perspectives.

The study adopted a survey research design, a quantitative approach and partial least square structural equation modelling (PLS-SEM) technique in making data analysis and interpretations due to its suitability for predictive research models.

The results indicated that proactive environmental production practices positively related with process and environmental performances but negatively associated with financial performance. Although the findings contrast with majority of past findings, they gain the support of other scholars in establishing that early adoption stages of proactive environmental production initiatives strain financial capabilities and thus present a negative relationship. Reactive environmental production practices are positively and significantly related with process, environmental and financial performances.

The study is among the first to expose environmental production practices from a proactive and a reactive perspective and in the context of a developing country. As such, the study provides guidance to relevant authorities in further promoting sustainable production practices to preserve the environment by manufacturing safer consumer products through efficient sustainable production processes and practices.

The purpose of this paper is to explore the origins of the two types of green innovations: proactive and reactive green innovations.

In order to satisfy the essence of the triangulation in methodology, this study applies a hybrid research method which includes both qualitative and quantitative research to discuss the origins of green innovations based on the two following stages. First, the study uses inductive logic from the perspectives of case study research and grounded theory to build the research framework and selects AU Optronics Corp. (AUO), the worldwide top three manufacturer in the TFT‐LCD industry, as the research object. Second, the study utilizes a questionnaire survey method to test the research framework proposed in the first stage.

This study divides green innovations into two types: proactive and reactive green innovations, because their origins are different. The results show that both of the internal origins – environmental leadership, environmental culture, and environmental capability and the external origins – the environmental regulations and the environmentalism of investors and clients – can generate reactive green innovation. However, only the internal origins can facilitate proactive green innovation. This study suggests that companies should invest their resources in cultivating the internal origins rather than the external origins.

The paper provides insights into what origins cause proactive and reactive green innovations by means of hybrid research method – qualitative and quantitative research – in Taiwan. This study builds up a theory about the origins of the two types of green innovations.

In these economically and ecologically challenging times, the purpose of this paper is to investigate how innovation theory can be used to design more effective, proactive B2B green marketing strategies in order to meet the triple bottom line of economic, social, and ecological sustainability.

This conceptual paper provides a literature review of green marketing strategies and competitive advantage, and relates it to diffusion of innovation theory in a new way. First, a brief overview is described of corporate social responsibility (CSR) theories related to green marketing, with this paper providing value by adding innovation theory to address the gap in the literature. Next, a discussion is provided on reactive and proactive B2B green marketing strategies, degrees of innovation, and diffusion theory research, and propositions are developed. Then, a new model is presented on B2B green marketing innovation strategies and competitive advantage. Next, a conceptual analysis is presented using a diffusion of innovation characteristics framework to show relationships of the innovation characteristics with proactive B2B green marketing strategies and competitive advantage.

Five propositions are developed to reflect the relationship of B2B green marketing strategies with types of innovations and competitive advantage. In addition, a conceptual analysis found seven areas of B2B proactive green marketing strategies related to the diffusion of innovation characteristics. Findings also showed diffusion characteristics are associated with 11 key benefits of sustainable B2B green marketing competitive advantage.

Limitations and managerial implications are discussed. Also, this paper suggests recommendations related to diffusion of innovation characteristics in future research.

This paper provides a diffusion of innovation characteristics framework to test the effectiveness of B2B green marketing strategies and to help generate competitive advantages in an ecologically‐sustainable way. Managerial implications are discussed on how organisations can achieve successful competitive advantage while contributing to environmental sustainability for the common good of society.

This study addresses a gap in the literature on environmental/green marketing by being the first study to expand the CSR category of instrumental theories to include diffusion of innovation theory. Diffusion of innovation theory is applicable to green marketing because it includes new innovations (products, services, processes, etc.). An application of diffusion of innovation characteristics and their relationship to proactive B2B green marketing strategies can help shed light on how to increase the rate of adoption for green products, services, and processes to create a competitive advantage, and at the same time, help move the world toward greater ecological sustainability.

Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to corporate sustainability pressures.

Design/Methodology/Approach – Corporate sustainability pressures are identified using insights from institutional theory and the resource-based view of the firm.

Findings – The paper presents an integrated framework showing the corporate sustainability pressures, proactive strategic responses to these pressures, and how organizations might use SCS in their responses to the corporate sustainability pressures they face.

Practical Implications – The proposed framework shows how organizations can use SCS in proactive strategic responses to corporate sustainability pressures.

Originality/Value – The paper suggests that instead of using traditional financial-oriented management control systems, organizations need more focus on emerging SCS as a means of achieving sustainability objectives. In particular, the paper proposes different SCS tools that can be used in proactive strategic responses to sustainability pressures in terms of (i) specifying and communicating sustainability objectives, (ii) monitoring sustainability performance, and (iii) providing motivation by linking sustainability rewards to performance.

The purpose of this study is to conduct a systematic literature review that illuminates the current state of knowledge regarding the specific approaches by which multinational corporations (MNCs) implement corporate social responsibility (CSR) on the subsidiary level in developing countries.

Even though substantial scholarly work has been made to outline MNCs' activities in developing countries, this literature remains fragmented. To support the field in its theoretical as well as empirical advancements, this study conducts a systematic review of this body of literature and content analysis of relevant articles using insights from strategic marketing literature (market driving/proactive and market-driven/reactive approaches).

The authors synthesize our findings by presenting a taxonomy of proactive/reactive CSR approaches in developing markets along with propositions that can guide future research in this area.

Among the key contributions of this study's literature review is the development of a taxonomy of proactive/reactive CSR, bringing together different and fragmented streams of research and viewing them from strategic marketing (“proactive/reactive”) perspective. The taxonomy and the two ensuing propositions can advance future CSR-related studies with MNCs in focus by providing both theoretical and empirical guidance.

This paper aims to minimize the mean-risk cost of sustainable and resilient supplier selection, order allocation and production scheduling (SS,OA&PS) problem under uncertainty of disruptions. The authors use conditional value at risk (CVaR) as a risk measure in optimizing the combined objective function of the total expected value and CVaR cost. A sustainable supply chain can create significant competitive advantages for companies through social justice, human rights and environmental progress. To control disruptions, the authors applied (proactive and reactive) resilient strategies. In this study, the authors combine resilience and social responsibility issues that lead to synergy in supply chain activities.

The present paper proposes a risk-averse two-stage mixed-integer stochastic programming model for sustainable and resilient SS,OA&PS problem under supply disruptions. In this decision-making process, determining the primary supplier portfolio according to the minimum sustainable-resilient score establishes the first-stage decisions. The recourse or second-stage decisions are: determining the amount of order allocation and scheduling of parts by each supplier, determining the reactive risk management strategies, determining the amount of order allocation and scheduling by each of reaction strategies and determining the number of products and scheduling of products on the planning time horizon. Uncertain parameters of this study are the start time of disruption, remaining capacity rate of suppliers and lead times associated with each reactive strategy.

In this paper, several numerical examples along with different sensitivity analyses (on risk parameters, minimum sustainable-resilience score of suppliers and shortage costs) were presented to evaluate the applicability of the proposed model. The results showed that the two-stage risk-averse stochastic mixed-integer programming model for designing the SS,OA&PS problem by considering economic and social aspects and resilience strategies is an effective and flexible tool and leads to optimal decisions with the least cost. In addition, the managerial insights obtained from this study are extracted and stated in Section 4.6.

This work proposes a risk-averse stochastic programming approach for a new multi-product sustainable and resilient SS,OA&PS problem. The planning horizon includes three periods before the disruption, during the disruption period and the recovery period. Other contributions of this work are: selecting the main supply portfolio based on the minimum score of sustainable-resilient criteria of suppliers, allocating and scheduling suppliers orders before and after disruptions, considering the balance constraint in receiving parts and using proactive and reactive risk management strategies simultaneously. Also, the scheduling of reactive strategies in different investment modes is applied to this problem.

Prior research studies have discussed the role of corporate social responsibility (CSR) during crisis situations in increasing the resilience and sustainability of the companies. There are two basic models of crisis management – reactive and proactive. When a crisis occurs, suddenly firms tend to act reactively and progressively take proactive steps to manage the crisis. CSR can also be reactive and proactive during crisis situations. Against this backdrop, this paper aims to explore whether CSR during the COVID-19 pandemic moved from a reactive to a proactive stance, with specific focus on CSR legislation, corporate CSR response and corporate thinking about CSR.

This paper adopts a mixed methods approach, using both qualitative and quantitative research designs. This study draws upon both primary and secondary data.

The results highlighted the change in the CSR approach from being reactive to being proactive as the pandemic progressed. This was observed through the increase in frequency of CSR legislation, and the shift in the intent of CSR legislation from “prompting to donate” to “prompting to volunteer.” Similarly, the shift in reactive to proactive CSR corporate response was observed through the increased spending on CSR and improved COVID-related CSR reporting.

This study recommends companies to manage crises by becoming more proactive. CSR activities need to be closely aligned with national developmental objectives, and collaborate with various stakeholders to achieve the intended outcomes of the activities.

To the best of the authors’ knowledge, this research paper is one of the few to study the impact of COVID-19 pandemic on CSR in India at a time when India went through three waves of the pandemic. This study corroborates with other studies in terms of managing crisis.