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The necessity to assess and manage supply chains to be free from social problems such as human and labour rights abuses has become particularly apparent since the introduction of conflict minerals regulations in the United States (Dodd-Frank Act) and the European Union. Similarly, stakeholders demand that products are free from social problems. Ever more companies are therefore challenged to assess and manage social issues in their supply chains. At the same time, the increasing literature on assessment and management of social issues is disperse and an overview missing. This paper aims to provide an overview of the existing literature on social assessment and management approaches relating to conflict minerals and connected to social issues in supply chains.

A review of the academic literature on social assessment and management of conflict minerals to provide an overview is currently missing. This paper addresses this gap by systematically reviewing the existing research literature on approaches for the social assessment and management of conflict minerals from a supply chain perspective.

The systematic literature review found 21 social assessment and 30 social management approaches with reference to conflict minerals, with the most referenced approach being the OECD guidelines. Overall, the conflict mineral related literature discusses rather general social assessment and management approaches, such as codes of conduct, while the effectiveness of the approaches is not analysed in depth. The paper finds that an analysis of the effectiveness and interlinkages of different approaches is missing. The large variety of social and human rights issues addressed in the academic literature ranges from corruption to violence, going beyond the scope of regulations focused on conflict minerals. This indicates that regulations on conflict minerals and the consequences for management are seen as a specific case with wider implications for future regulations and the necessity for management to solve social problems in supply chains in an effective way.

The review paper is conceptual and develops a framework to classify social assessment and management approaches for conflict minerals, drawing on the supply chain management literature.

The overview reveals that research refers to broader social assessment and management approaches indicating wider implications for assessing and managing social issues in supply chains in general, irrespective of whether they are conflict mineral related. Research has, however, so far not addressed the effectiveness and interlinkages between social assessment and management approaches. The aim of the emerging regulations, however, is to foster more effective management of social issues in supply chains. Management is therefore challenged to develop and implement innovative approaches to effectively reduce social problems in supply chains beyond conflict minerals. Conclusions are drawn for management and research.

The paper highlights the need for collaboration with NGOs, industry associations and suppliers, recommending to engage in supplier development.

The paper conducts the first systematic review of academic literature on conflict mineral related social assessment and management approaches. A framework is proposed to classify social assessment and management approaches based on supply chain management literature. While conflict minerals often represent a small fraction of components in a product, they can have huge and costly implications for companies, which require (potentially) large changes for the sourcing and supply strategy of a company. Conflict mineral regulations represent the first attempt to regulate social and human rights abuses in supply chains holding companies responsible for misconduct caused by suppliers abroad.

The purpose of this paper is to first present potential areas of research for measuring sustainability performance that emerged in a joint researcher–practitioner workshop at the 19th Environmental and Sustainability Management Accounting Network Europe Conference, organized in cooperation with the World Business Council for Sustainable Development. Second, the methodology applied to gain these insights, the world café approach, is critically reviewed.

The applied method, a world café approach, facilitates collaborative dialogue and was used in the workshop to uncover underlying research themes. A generalized process flow diagram for a world café is presented, highlighting critical aspects that can guide researchers considering the use of the world café method. The results are structured by means of the 5 W (who, what, where, when, why) and 2 H (how) questions, also known as the elements of circumstance.

Key topics discussed by conference attendees are identified and an overview of potential areas of research are established concerning “measuring sustainability performance”, with a topical focus on impact measurement and value of sustainability. Furthermore, based on the topics identified by practitioners and researchers, this paper develops a list of questions that can guide future research. Finally, the world café method as a means of generating insights into complex topics such as sustainability performance is evaluated.

The list of research questions identified in this paper can serve as guidance for researchers for selecting relevant, practice-oriented research topics. The value of the world café method as an approach to facilitating the generation of participatory and collaborative insights was confirmed for sustainability management. The generalized process flow diagram can act as a starting point when considering the world café method for facilitating large transdisciplinary groups.

The world café is a method for facilitating practitioners and researchers exchange, and thereby presents an opportunity for spanning the research–practice gap. By bringing practitioners and researchers together to identify research areas, future research is more likely to have positive social implications.

The paper presents a recent interpretation of future research gained from a large number of sustainability professionals, including practitioners and researchers, by bringing them together using a world café. The world café is a valuable method for a collaborative set-up with immediate feedback loops, which encourages dialogue, in contrast to surveys or individual interviews, on future developments in the field.

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 purpose of this paper is to assess the technological view of apparel new product development (NPD) process through a framework for improving the efficiency of NPD process in Sri Lankan apparel industry.

The study uses literature review, a survey and in-depth interviews of industry experts for data collection. Descriptive analysis and correlation analysis are used to identify the relationship between NPD process performance and Industry 4.0 (I4) technology components.

All technology components are enablers of NPD process, yet the relative importance of technology components varies within the NPD life cycle. Technoware is identified as the most significant, while Humanware component is the least significant for the advancement of I4 technologies in the NPD process.

Despite the novelty of research investigation into NPD process using I4 technologies in apparel industry, it is limited to one geographical location and a small segment of the industry.

This paper assists apparel industry practitioners to better understand and prioritize I4 technology components in the NPD life cycle for their successful adoption and for reaping the benefits.

This research generates new knowledge on the adoption of I4 technologies using industry insights into technology components mapped/aligned with key stages of NPD life cycle.

This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional Cooperation) nation, from an expansion diffusion perspective.

The study followed two analytical steps. First, the adopter groups of IR of the country’s stock exchange were identified based on their annual reports. Second, the key stakeholders (both internal and external) in the process of IR diffusion in the country were interviewed. Thereafter, a content analysis of these semi-structured interviews was carried out based on the demand-pull and supply-push sides of the diffusion theory of innovation.

The temporal trend of IR suggests that the country is currently in the diffusion stage with many first time adopters are likely to join the bandwagon of IR. In the primary stage, its early adoption has been driven by the efficient-choice perspective. However, in the diffusion stage, most of the adopters are driven by fashion setting, which is mainly attributable to the active propagators in the supply side of IR diffusion. IR has been mainly a transition evolving through the incremental changes in sustainability reporting. Many firms have not internalized the IR principles with the danger of IR becoming a mere reporting mechanism.

The application of both demand-pull and supply-push sides of the diffusion theory of innovation is still limited, particularly in the case of new reporting mechanisms. The study provides new insights into how these two forces contribute to creating a “practice-reporting portrayal gap” in IR.

As prior research has indicated, women who experience behaviors that fall under the accepted definitions of sexual harassment, do not label, acknowledge, or claim these behaviors as such. The purpose of this paper is to explore an alternative explanation for this non-labeling by arguing that apprehension in expressing sexuality, stemming from apparent subjugation of sex and sexuality by society, posited in a culturally value laden backdrop, leads to Sri Lankan women not labeling or acknowledging sexual harassment.

Employing grounded theory, in-depth, one-on-one interviews were conducted with 40 working women.

It was revealed that social construction of gender and sexuality in Sri Lankan society, with its instilled moralistic beliefs and norms such as respectability, sexual innocence, chastity, and purity among women, suppress and govern their sexuality in the workplace. The resultant self-surveillance and self-discipline lead to women evading expressing and using vocabulary denoting sexuality – including the term “sexual harassment” – mainly for fear of social censorship, self-blame, and victim blame.

The study shows how policies and procedures of sexual harassment must heed the gendered everyday realities of women in workplaces and questions the capacity and utilization of these laws and policies that employ the label “sexual” in addressing the issue.

This paper advances knowledge on sexual harassment by providing new insights on how cultural values and norms leading to social construction of gender and sexuality play an important role in non-labeling of sexual harassment. Moving further, this paper illustrates how Foucault’s treatise of “sexuality and power,” and “social construction of reality” can be employed to theorize non-labeling.