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In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

Recent trends in total quality management (TQM) argue in favor of incorporating environmental concerns into TQM and considering external stakeholders. The aim of this study is to bring environmental consciousness in the soft TQM dimension of human resource management (HRM) and assess its interrelationship with stakeholder integration towards achieving a competitive advantage.

An empirical study was conducted in the transportation sector, specifically targeting managers in Greek shipping companies involved in global cargo transport and vessel operations. A structured questionnaire was administered, yielding 109 responses. The collected data were analyzed using partial least squares structural equation modeling.

The findings reveal the positive effect of both green HRM (GHRM) and stakeholder integration on the innovation differentiation advantage and market differentiation advantage of shipping companies. Results confirm the complementary (partial) mediating effect of GHRM in the relationship between stakeholder integration and both types of competitive advantage.

The primary limitation resides in data collection exclusively from shipping companies in Greece. A longitudinal approach would be beneficial for examining how the relationship between variables changes over time.

The findings of the study could assist shipping managers in their decisions to allocate resources for developing GHRM practices and for involving stakeholders in organizational practices to overcome competition.

This study contributes to the discourse on TQM by empirically investigating the combined impact of GHRM and stakeholder integration on competitive advantage – an aspect that has been relatively overlooked in existing literature.

This study aims to examine the impact of environmental sustainability, social sustainability and corporate reputation on the business performance of energy companies operating in an emerging market.

A self-administered questionnaire was distributed to 400 managers in top and middle-level positions in energy companies located in Kuala Lumpur, Malaysia were collected through an online survey. These managers had a strong understanding of the operational aspects of the companies and possessed good knowledge of the company’s performance. The collected data were analyzed using multiple regression analysis to assess the hypothesized relationships.

The findings reveal significant influences of corporate reputation, environmental sustainability and social sustainability on the business performance of energy companies operating in an emerging market. Notably, corporate reputation emerges as the primary predictor, underscoring the significance of emphasizing the fundamental aspects of companies such as superior products or services, effective management practices and investment quality. A strong reputation is essential for attracting investors, customers and other stakeholders by meeting their expectations for high-quality products or services. It serves as a crucial factor in establishing trust and credibility, which are vital for sustained success in the market.

Energy companies should proactively integrate corporate reputation into their operational strategies to enhance business performance. Furthermore, they should develop and execute comprehensive environmental and social sustainability initiatives within their organizations. By doing so, they can effectively enhance both financial and non-financial performance while fostering a culture of employee engagement aimed at further enhancing productivity.

This study stands out as a unique and significant contribution to theory by using the triple bottom line framework as the underlying theory and integrating corporate reputation into the proposed framework. It represents a novel approach, particularly within the context of energy companies operating in an emerging market. This research serves as a valuable complement to prior studies primarily conducted in developed (Western) economies, expanding the knowledge base in this field.

Digital service innovation (DSI) is a type of technological innovation that is recognized in practice in the innovation structure of companies. Given the breadth of digital technologies that enable digital services and the variety of these services, analysis is needed to discern the nature of these services, as well as the process that culminates in co-innovation. The literature on DSI is fragmented and spread across multiple research areas. This fragmentation impedes conceptualization of the elements that constitute DSI. This paper describes the nature of DSI through the process and elements of initiation, adoption and routinization of DSI in the context of digital service platforms (DSPs).

This paper presents a single exploratory case study of a provider of a leading digital solution in customer relations. The data analysis is based on abductive reasoning.

The paper conceptualizes the nature of DSI and describes the process and elements of DSI (phases, actors, functions and interactions). It contributes to building a common language for DSI research in service management. The analysis shows that DSI in DSPs is synonymous with co-innovation. This paper offers insight into how co-innovation occurs, using hybrid agile methodologies with the coordination of multiple actors and multilateral interactions.

The originality and value of the study reside in its conceptualization and analysis of what is meant by DSI. The components of the service and the technological requirements for not only provision but also ideation and development appear to be inseparable. The study unveils the mechanisms that turn a digital service solution into a co-innovative proposal. This knowledge can facilitate scalability in digital services.

Traditional management models are no longer viable in this complex era, with fast-pacing markets and various emergent properties affecting organizational success. The present study acknowledges the need for developing a coherent framework that leaders may use to evaluate their organizational adaptive ability.

This paper uses theoretical analysis.

This paper proposes the CAL-R framework, which identifies key characteristics of complex adaptive systems (CAS). These actionable elements, manifested in respective behaviors, will increase organizational adaptability. Adaptability is then suggested to be the mediating factor between complex adaptive leadership practice and organizational performance.

The suggested actionable elements are developed based on a theoretical, non-measurable approach; however, the need for statistical rigorousness is also acknowledged. Further research and a quantitative approach are also suggested for the development of a sound measurement scale.

Applying effective complex adaptive leadership will potentially provide organizations with a competitive advantage by making them more innovative, able to transform and adapt to environmental needs and changes and eventually meet their goals and reach their vision. Leaders may use the identified actionable elements as benchmarks against which they can evaluate their organizations' complex adaptive leadership readiness (CAL-R).

The CAL-R framework may be used by leaders in order to evaluate their organization’s current adaptive maturity level (ability) and identify the elements they need to focus on more and develop in order to become more adaptive and competitive.

This study was conducted to analyse the socio-ecological problems faced by the Suhelwa Wildlife Sanctuary and understand its potential and challenges for developing ecotourism following Triple Bottom Line (TBL) principles. The study also benchmarked best ecotourism practices across the globe to create an ecotourism plan that would provide alternative livelihood and help in sustainable management of the area by reducing poverty, dependency on forests and biodiversity protection.

Suhelwa Wildlife Sanctuary was chosen because this area has several socio-ecological crises with limited livelihood options, and there is an urgent need for alternative livelihood opportunities in the form of ecotourism. The study followed an ethnographic approach through observation, participant observation, and semi-structured interviews. Content and thematic analysis was conducted through Atlas Ti9.0 software for data analysis. Subsequently, benchmarking best ecotourism practices through a literature review was done to develop an ecotourism action plan.

The First finding was related to the study area divided into three themes: problems, potential for ecotourism development, and challenges for ecotourism development. The second finding was related to benchmarking best practices and suggesting an action plan.

This work studied an area not sufficiently acknowledged by academicians and policymakers concerning ecotourism development. The work also benchmarks the best practices for ecotourism and proposes a sight-specific ecotourism action plan in accordance with TBL.

In this article, we highlight ways in which disability critical race theory (DisCrit) (Annamma et al., 2013), inclusive education and community-based participatory research (CBPR) can be used within professional development schools (PDS) to provide students with disabilities with more access to inclusive classrooms. At a grade 4–6 elementary school, we developed a model of a critical PDS to promote inclusive education and facilitate the transition of students of color with disabilities from self-contained to inclusive classrooms. We conducted semi-structured interviews and used action plan meetings with school administrators, teachers, professionals and students with disabilities and their parents to assess the impact of our critical PDS model. Findings suggest this model had a positive impact on administrators’ and teachers’ critical consciousness, ideological and instructional practices, students of color with disabilities’ social, academic and personal outcomes, as well as a schoolwide culture of inclusion and social justice. This study can inform tailored professional development efforts to improve educators’ inclusive practices.

We conducted semi-structured interviews and used action plan meetings with school administrators, teachers, professionals and students with disabilities and their parents to assess the impact of our critical PDS model.

The findings of this study suggest this model had a positive impact on administrators’ and teachers’ critical consciousness, ideological and instructional practices, students of color with disabilities’ social, academic and personal outcomes, as well as a schoolwide culture of inclusion and social justice.

This study can inform tailored professional development efforts aiming to improve educators’ inclusive practices.

We developed a model of a critical PDS to promote inclusive education and facilitate the transition of students of color with disabilities from self-contained to inclusive classrooms.

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.

An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).

Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.

This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

This paper aims to explore the various sociotechnical dimensions of building information modelling (BIM)-induced changes associated with stakeholder management of projects.

This paper relies on grounded theory and data collection from two case studies – one in the public sector and one in the private sector – and is underpinned by Leavitt’s (1964) sociotechnical model.

Findings reveal four new dimensions of stakeholder management as being affected through BIM-induced changes: commitment; transparency; learning and experience; and stakeholder satisfaction, with these extending beyond the dimensions recognised in the existing literature. Another novelty lies in bringing to light the highly context-specific nature of BIM-induced changes pertinent to stakeholder management, with the two case studies demonstrating differences in these changes. Furthermore, a theoretical model of the causal impacts of various identified dimensions is presented, in which the sequence of changes and the causal associations between the identified dimensions are conceptualised.

Through Leavitt’s (1964) Diamond lens, the procedure of change and its evolutionary procedure for various components of the sociotechnical system of stakeholder management are theorised. The tentative conceptualisations presented offer a springboard from which to further investigate the episode of change pertinent to various dimensions of stakeholder management in BIM-enabled projects.