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1 – 10 of over 71000Muhammad Fadhil Sulaiman and Laksmi Laksmi
This study aims to describe and examine the strategy used by the Taman Ismail Marzuki Library for increasing its social sustainability capabilities.
Abstract
Purpose
This study aims to describe and examine the strategy used by the Taman Ismail Marzuki Library for increasing its social sustainability capabilities.
Design/methodology/approach
The research questions in this study are (1) What is the TIM Library’s social sustainability strategy for supporting the green library concept? and (2) What are the impediments and facilitators to implementing the green library concept in the TIM Library through a social sustainability process? This study adopted a qualitative approach, using a case study method, in research conducted over the period July–November 2022. The data collection methods used were purposive sampling, interviews, observations and document analysis.
Findings
This study’s findings indicate that the TIM library’s social sustainability strategy supports economic sustainability up to the independence stage, whereas environmental sustainability is still at the empowerment stage. The green library concept is sustainable due to the library’s commitment to the “third place” concept and library cooperation. The TIM Library’s continuing strategy to use creative community development programs to attract public interest and change the library’s perception in the community should help it realize the green library concept.
Practical implications
Libraries can use the research findings to guide their strategies for community engagement and inclusivity.
Social implications
The paper suggests that policymakers supporting libraries can consider incorporating elements of the Green Library concept and community development stages into policies to enhance the societal impact of libraries.
Originality/value
The significance of this study is that it uncovers strategies to help public libraries meet the requirements of the green library concept.
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Mohamed Saeudy and Khaled Hussainey
This paper investigates the development of moralised business ideologies (MBIs) amongst sustainable banks as they navigate social and environmental business prospects.
Abstract
Purpose
This paper investigates the development of moralised business ideologies (MBIs) amongst sustainable banks as they navigate social and environmental business prospects.
Design/methodology/approach
Empirical evidence is drawn from top-management-level interviews with 16 UK-based small and medium-sized banks that specialise in financing social and environmental projects.
Findings
MBIs have emerged in the literature review and empirical data analysis as a new concept taken on by sustainable banks with roots closer to sustainability such as ethical practices, moralised values, sustainable business models and ecological standards. The results confirm that MBIs help banking institutions create a more sustained positive impact in terms of social and environmental business opportunities.
Originality/value
This paper offers novel evidence on the intersection between banking and MBIs, with a focus on social, sustainability and environmental considerations.
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There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this…
Abstract
There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this chapter is to critically analyze the relationship between integrated reporting (IR) and social/sustainability disclosure. Indeed, although some scholars considered IR as a tool to improve the sustainability approach of the companies allowing to disclose more relevant social information, others are more critical about the potentiality of IR to improve social disclosure. Therefore, the general research question is: Is there a natural link between IR and social disclosure (true love) or is the IR a practice to “normalize” the social disclosure and accounting (forced marriage)?
In the attempt to provide a preliminary answer to the research question, the chapter analyzes what is the approach of three categories: (1) academics; (2) soft-regulators; and (3) companies. From the methodological point of view, a mixed method of analysis has been adopted.
From the analysis of the three different points of view, IR can be considered as a “contested concept” because of the heterogeneous and sometimes conflicting interpretations and implementation that are done on this type of report. This leads to relevant theoretical and practical implications.
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…
Abstract
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.
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Social network analysis (SNA) may be useful in the exploration of the potential intersection between organizations, human relations (HR), public relations (PR), and corporate…
Abstract
Social network analysis (SNA) may be useful in the exploration of the potential intersection between organizations, human relations (HR), public relations (PR), and corporate social responsibility (CSR) or sustainability issues. In an age of PR, social media have an important function, as reflected in the employee engagement movement. Visualization through mapping of Twitter data allows researchers to identify centers of social influence in which content travels through key accounts during sharing. Computer-mediated communication (CMC) concepts of identity, interaction, and community offer potential for future research.
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Prince Amoah and Gabriel Eweje
The purpose of this paper is to examine the social sustainability strategies of multinational mining companies in addressing risks in areas of exploratory intensity and…
Abstract
Purpose
The purpose of this paper is to examine the social sustainability strategies of multinational mining companies in addressing risks in areas of exploratory intensity and contributing to social capital in local communities.
Design/methodology/approach
This study is situated within an interpretivist paradigm and uses a qualitative research methodology, drawing on data from semi-structured interviews with multinational mining companies operating in Ghana and key stakeholder groups.
Findings
The results of this study show that multinational mining companies use strategies broadly categorised as social responsibility, social compliance, local content and relationship proximity to address challenges embedded in the extractive process.
Originality/value
By examining the strategies in addressing risks to sustainable social development in mining communities, this study contributes to fill the social sustainability gaps in mining research and adds to relevant literature.
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This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance…
Abstract
Purpose
This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance.
Design/methodology/approach
This analysis is based on a sample of companies listed on the Milan Italian Stock Exchange from the Financial Times Milan Stock Exchange Index over the 2016–2020 period. Regression analysis was used by using data retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.
Findings
The findings of this paper show that embedding sustainability in executive compensation positively affects firms’ non-financial performance. The results of this paper also reveal that specific corporate governance features can improve the impact of sustainability on non-financial performance.
Research limitations/implications
This analysis is limited to Italian firms included in the Financial Times Milan Stock Exchange Index; however, the findings are highly significant.
Practical implications
The findings provide regulators with useful insights for considering the integration of sustainability goals into executive remuneration. Another implication is that policymakers should require – at least – listed firms to fulfil specific corporate governance structural requirements. Finally, the findings can provide investors and financial analysts with a greater awareness of the role played by executive remuneration in the long-term value-creation process.
Originality/value
This paper contributes to addressing the relationship among sustainability, remuneration and non-financial disclosure, drawing on the stakeholder–agency theoretical framework and focusing on Italian firms. This issue has received limited attention with controversial results in the literature.
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Cristina Sancha, Leopoldo Gutierrez-Gutierrez, Ignacio Tamayo-Torres and Cristina Gimenez Thomsen
This article studies the role played by sustainability operations management (OM) practices in the relationship between governance and environmental and social performance…
Abstract
Purpose
This article studies the role played by sustainability operations management (OM) practices in the relationship between governance and environmental and social performance adopting the lenses of the upper echelons theory and the resource-based view. In particular, the authors study three main relationships: (1) the impact of governance on the implementation of sustainability OM practices, (2) the impact of sustainability OM practices on sustainability performance and (3) the mediating role of sustainability OM practices in the relationship between governance and sustainability performance.
Design/methodology/approach
To test this study’s research model, the authors retrieved secondary data of 430 firms from the United Stated (US) and Europe and analyzed it using partial least squares (PLS)-based structural equation modeling (SEM).
Findings
This study’s results suggest that sustainability OM practices are needed to achieve higher social and environmental performance outcomes from governance, highlighting the key role of the OM department in the achievement of a sustainability strategy.
Originality/value
This paper adopts the environmental, social, governance (ESG) neglected focus and aims to provide a better understanding of and reveal the interrelationship between governance and sustainability OM practices (i.e. environmental and social).
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The discourse of construction practitioners and decision-makers worldwide has begun to appreciate and acknowledge the advantages of sustainable building. Toward this goal, one of…
Abstract
Purpose
The discourse of construction practitioners and decision-makers worldwide has begun to appreciate and acknowledge the advantages of sustainable building. Toward this goal, one of the main steps is creating a control mechanism, which provides the context for moving to sustainable buildings by monitoring the environmental, economic and social dimensions of sustainability. The previous research studies indicate the social dimension has received far less attention than the economic and environmental aspects. Therefore, this study aims at developing a social sustainability framework to evaluate building systems.
Design/methodology/approach
This research has chosen the Parsons sociological theory as its theoretical framework basis and acquires the research theoretical framework with its modification and completion by grounded theory (GT). In the next step, to realize the GT structure validity and model fitting, the confirmatory factor analysis (CFA) was used and the research hypotheses were tested.
Findings
An integrated social sustainable framework is presented with five subsystems: socio-political, socio-cultural, socio-institutional, socio-economic and socio-environmental. This research addresses the void of a comprehensive social sustainability framework in the construction industry, and the findings can contribute to construction industry practitioners and decision-makers to evaluate building systems socially.
Originality/value
The application of this framework is not limited to the construction industry and building systems. It can deliver a general use for integrating social perspectives into decision-making on various subjects. Localization and specialization of current research's social sustainability components and factors can be a high potential research topic for future studies, in all fields and scopes. This framework can be a significant contribution to the sustainable development goals (SDGs) as a basis for creating comparable models to assess social aspects of buildings, campuses and urban sustainability.
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Beatriz Guzmán-Pérez, Javier Mendoza-Jiménez and María Victoria Pérez-Monteverde
This study aims to demonstrate the derivation of social sustainability metrics that guide the decision-making of hotel managers regarding sustainability strategies based on the…
Abstract
Purpose
This study aims to demonstrate the derivation of social sustainability metrics that guide the decision-making of hotel managers regarding sustainability strategies based on the case study of Hotel Tigaiga in the Canary Islands, using a noninstrumental approach of the stakeholder theory.
Design/methodology/approach
The analytic–synthetic method of integrated social value (ISV) was used. Data were collected through semi-structured interviews with the stakeholders’ representatives, direct observations and relevant documents.
Findings
Metrics referring to hotel outputs valued by stakeholders and expressed in monetary terms were obtained.
Research limitations/implications
The findings cannot be directly applied to a similar hotel. Applying the ISV model to a set of similar hotels to standardize outputs and proxies is necessary.
Practical implications
The results can guide efforts to increase the effectiveness and efficiency of Hotel Tigaiga’s social sustainability strategies.
Originality/value
Research on measuring the sustainability of hotels in terms of generating maximum value for society is limited. This study is unique because it demonstrates the process of deriving comprehensible indicators to guide hotel managers toward social sustainability.
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