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Article
Publication date: 26 April 2024

Alaa Alsherfawi Aljazaerly, Seth Asare Okyere, Stephen Leonard Mensah, Matthew Abunyewah, Louis Kusi Frimpong and Michihiro Kita

Integrating and advancing social sustainability is foundational to achieving the urban sustainable development goals. Given the rapid transformation of cities in the Mediterranean…

Abstract

Purpose

Integrating and advancing social sustainability is foundational to achieving the urban sustainable development goals. Given the rapid transformation of cities in the Mediterranean region, this study sought to assess residents' evaluation of social sustainability in two socio-spatially diverse neighbourhoods of metropolitan Istanbul.

Design/methodology/approach

A questionnaire survey, adapted from an empirically well-tested and robust social sustainability framework, was used to collect data from 197 residents from Balat and Rasimpasa neighbourhoods in Metropolitan Istanbul. The study then employed quantitative analytical techniques such as independent sample t-tests and Pearson correlation to analyse the sample data.

Findings

In both neighbourhoods, accessibility and participation were ranked the highest and lowest dimensions of social sustainability, respectively. However, the t-test analysis revealed a statistically significant difference between the two neighbourhoods regarding social networking and interaction, safety and security and participation. The differences align with emerging studies on urban social sustainability in the Mediterranean and European cities that when considered from urban spatial contexts, significant differences emerge from a social network and safety perspective.

Practical implications

Our study invites urban planners and policy makers attention to and emphasise on lowly evaluated social sustainability dimensions such as participation in their efforts to promote sustainable urban development at the neighbourhood level. We reason that opening the decision-making process to include diverse voices and experiences of residents through participatory workshops might offer opportunities for context-specific, citizen-led urban planning and design strategies that are socially sustainable.

Originality/value

Previous studies have not fully accounted for how various socio-spatial contexts at the neighbourhood level shape differential evaluation of social sustainability. This paper extends the emerging work on urban social sustainability by situating residents’ evaluation of social sustainability indicators across two unique neighbourhoods with gridded and organic spatial characteristics in Istanbul. This paper is an important addition to ongoing work on how spatial organisation of neighbourhoods can influence experiences of social sustainability from an urban planning and design perspective.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 22 September 2023

Bambang Tjahjadi, Noorlailie Soewarno, Tsanya El Karima and Annisa Ayu Putri Sutarsa

This study aims to determine whether socially friendly business strategy impacts social sustainability performance and, if so, whether social management process and spiritual…

Abstract

Purpose

This study aims to determine whether socially friendly business strategy impacts social sustainability performance and, if so, whether social management process and spiritual capital act as mediators and moderators of the relationship.

Design/methodology/approach

This study uses a comprehensive research framework consisting of the mediation and moderation relationship among four constructs, namely, socially friendly business strategy, social management process, spiritual capital and social sustainability performance. A total of 433 owners/managers of micro, small and medium-sized firms (MSMEs) in the Indonesian province of East Java took part in this study, and the data were gathered using a survey method. The resource-based view, stakeholder theory and partial least squares structural equation modelling are all used in this study to evaluate and explain the hypotheses.

Findings

The results show that both socially friendly business strategy and social management process positively affect social sustainability performance. Further analysis reveals that spiritual capital moderates the effect of socially friendly business strategy on social sustainability performance. Second, social management process mediates the influence of socially friendly business strategy on social sustainability performance in part.

Research limitations/implications

The current study has limitations. First, it restricts the scope of its sample to MSMEs in Indonesia’s East Java Province. As a result, it also restricts its generalizability, and care must be used if the findings are applied to other types of organizations and geographic areas. Second, some survey participants needed help to complete the online questionnaire. As a result, collecting the data were less successful than anticipated. This study has significant implications for the development of the stakeholder theory, particularly in elucidating the mechanisms by which socially responsible corporate strategies, social management practices and performance in terms of social sustainability are affected.

Practical implications

The findings provide a comprehensive guidance for owners/managers in reorienting their business strategy, managing the social management process and building their spiritual capital to achieve social sustainability performance. It provides materials for researchers and students who are interested in studying the subject matter.

Social implications

MSMEs have a significant role in society. The welfare of society will therefore increase if social sustainability performance is successful. The overall model of social sustainability performance improvements and its antecedents are presented in this study.

Originality/value

To the best of the authors’ knowledge, this study is among the first attempts to explore the general model of improving social sustainability performance using four constructs that are rarely used in previous studies. It also uses a new data set and research setting in Indonesia as one of the emerging countries.

Article
Publication date: 10 June 2022

Arash Arianpoor and Seyyed Sajjad Naeimi Tajdar

This study aims to explore the relationship between firm risk, capital structure, cost of equity capital and social and environmental sustainability during the COVID-19 pandemic…

Abstract

Purpose

This study aims to explore the relationship between firm risk, capital structure, cost of equity capital and social and environmental sustainability during the COVID-19 pandemic for companies listed on Tehran Stock Exchange.

Design/methodology/approach

To this aim, the information about 190 companies in 2014–2020 was retrieved to be analyzed. The total risk and systematic risk were used as the indicators of company risk; the industry-adjusted earnings price ratio (IndEP) and GORDON were used for the cost of equity capital. To measure social sustainability and environmental sustainability, the procedure suggested by Arianpoor and Salehi (2020) was used.

Findings

Underleveraged firms have had a lower total risk during the COVID-19 pandemic, while overleveraged firms have not had a higher risk during this time. In overleveraged firms, using systematic risk has a negative impact on social sustainability during the COVID-19 pandemic. In overleveraged firms, using total risk and systematic risk has a significant negative impact on environmental sustainability in the pandemic. Besides, overleveraged firms have a lower cost of equity capital (IndEP) during COVID-19.

Originality/value

To the best of the authors’ knowledge, no similar study has so far examined the joint impact of COVID-19 and corporate risk on social and environmental sustainability and also the joint impact of COVID-19 and capital structure on the cost of equity. This study contributes to the related literature by providing corporations with insightful post-pandemic directions on capital structure decisions and social and environmental activities. Furthermore, this research and the relevant findings can help understand and develop social responsibility in Iran as a developing country.

Details

Journal of Facilities Management , vol. 22 no. 2
Type: Research Article
ISSN: 1472-5967

Keywords

Article
Publication date: 26 January 2022

Hongxin Wang, Xin Jiang, Wenqing Wu and Yuchen Tang

The purpose of this study is to reveal the influence mechanism of social innovation education (SIE) on sustainability learning outcomes and analyze the roles of intrinsic learning…

Abstract

Purpose

The purpose of this study is to reveal the influence mechanism of social innovation education (SIE) on sustainability learning outcomes and analyze the roles of intrinsic learning motivation and prosocial motivation.

Design/methodology/approach

A sample of 322 undergraduates from one higher education institution in Tianjin was used to test the hypotheses.

Findings

This study found that SIE positively affected sustainability learning outcomes, and intrinsic learning motivation mediated the relationship between them. The results showed that prosocial motivation positively moderates the positive effect of SIE on intrinsic learning motivation and the overall mediation model.

Practical implications

The findings have important practical implications for higher education institutions to carry out SIE. Higher education institutions should focus on integrating social innovation and sustainability into top-level design. Furthermore, higher education institutions should focus on stimulating students’ intrinsic learning motivation and cultivating their prosocial motivation.

Originality/value

This study identified the relationship between SIE and sustainability learning outcomes and clarified the influence mechanism of SIE on sustainability learning outcomes. Moreover, this study emphasized the importance of prosocial motivation as a key boundary condition of SIE.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 19 December 2023

Muhammad Naveed Khan, Piyya Muhammad Rafi-ul-Shan, Pervaiz Akhtar, Zaheer Khan and Saqib Shamim

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is…

Abstract

Purpose

Achieving social sustainability has become a critical challenge in global supply chain networks, particularly during complex crises such as terrorism. The purpose of this study is to explore how institutional forces influence the social sustainability approaches of logistics service providers (LSPs) in high terrorism-affected regions (HTAR). This then leads to investigating how the key factors interact with Institutional Theory.

Design/methodology/approach

An exploratory multiple-case study research method was used to investigate six cases of different-sized logistics LSPs, each in an HTAR. The data was collected using semistructured interviews and triangulated using on-site observations and document analysis. Thematic analysis was used in iterative cycles for cross-case comparisons and pattern matching.

Findings

The findings interact with Institutional Theory and the three final-order themes. First, management processes are driven by coopetition and innovation. Second, organizational resources, structure and culture lead to an ineffective organizational design. Finally, a lack of institutionalization creates institutional uncertainty. These factors are rooted in many other first-order factors such as information sharing, communication, relationship management, capacity development, new process developments, workforce characteristics, technology, microlevel culture and control aspects.

Originality/value

This study answers the call for social sustainability research and enriches the literature on social sustainability, Institutional Theory and LSPs in HTARs by providing illustrations showing that institutional forces act as driving forces for social sustainability initiatives by shaping the current management processes. Conversely, the same forces impede social sustainability initiatives by shaping the current organizational designs and increasing institutional uncertainty.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 30 April 2024

Jiawen Chen, Hua Yang and Linlin Liu

With social media usage growing rapidly in business sustainability in manufacturing sectors, the means through which manufacturing firms can incorporate it into the pursuit of…

Abstract

Purpose

With social media usage growing rapidly in business sustainability in manufacturing sectors, the means through which manufacturing firms can incorporate it into the pursuit of environmental sustainability are largely under-researched by academics. Drawing upon the dynamic capability view, this study examines the indirect relationship between social media usage and sustainable innovation in manufacturing sectors.

Design/methodology/approach

The study was based on analyzing data collected through a questionnaire survey on Chinese manufacturing firms. Partial least squares structural equation modeling was applied to test the hypotheses.

Findings

The results show that social media usage has a positive effect on sustainable innovation in the manufacturing sectors. Firms' sustainable dynamic capability mediates the relationship between social media usage and sustainable innovation. In addition, the effects of social media usage on firms' sustainable dynamic capability are stronger when stakeholder pressure is stronger and top management team commitment is higher.

Originality/value

This study highlights social media application as an important, yet underexplored, factor in sustainable innovation of manufacturing firms. The findings also untangle the mechanism of sustainable dynamic capability by which social media usage improves sustainable innovation for manufacturing firms.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 6 May 2024

Nadia Gulko, Flor Silvestre Gerardou and Nadeeka Withanage

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance…

Abstract

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 2 May 2024

Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini and Falconer Mitchell

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental…

Abstract

Purpose

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Design/methodology/approach

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

Findings

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

Originality/value

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 20 May 2024

Rajni Bala

Introduction: Sustainable marketing practices foster a company and its stakeholders’ environmental, social, and economic well-being while promoting products and services. An…

Abstract

Introduction: Sustainable marketing practices foster a company and its stakeholders’ environmental, social, and economic well-being while promoting products and services. An integrated approach to sustainability recognises these three interdependent pillars, seeking to unite together. Investing in renewable energy has triple-bottom-line benefits – reducing greenhouse gas emissions, creating jobs, and promoting economic growth. Sustainable marketing practices can be a win-win for companies and the environment.

Need of the Study: Studying and understanding the sustainable development goals (SDGs) are crucial for India and worldwide. Sustainable marketing is becoming increasingly important for companies as they seek to meet the growing demand for sustainable products and services. Sustainable marketing practices can help businesses reduce environmental impact, promoting eco-friendly products and services.

Purpose of the Study: The study focused on achieving the SDGs requires addressing all three pillars of sustainability together. The study explored the different sustainable marketing practices that companies adopt worldwide, how they contribute to environmental, social and economic stability, the benefits of such practices, and the challenges companies face in implementing them.

Methodology: The study is based on secondary data – 10 companies, out of which 5 brands are among the top 10 brands (Souromi, 2023) and 5 are within the top 20 international sustainable brands (Fashinza, 2020) belonging to the textile industry worldwide, were chosen and their sustainable marketing practices were identified and analysed.

Findings: The study highlights standard sustainable marketing practices adopted by different companies worldwide in the textile industry, exploring the contribution of sustainable marketing practices in achieving SDGs.

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