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The purpose of this paper is to seek to shed light on the influence of stakeholder pressure on carbon disclosure in an emerging economy.

The present study is based on Bombay Stock Exchange 100 Indian firms for the period of 5 years from 2016–17 to 2020–21. The association between stakeholder pressure and carbon disclosure, along with certain control variables, has been explored through a regression model.

The results of the study suggest that stakeholders exert a significant influence on corporate carbon disclosure. Further results confirm that regulatory and customer pressure have the most significant and positive influence, while shareholders and creditors exert a significant and negative influence on carbon disclosure. The study also finds that employee pressure does not have any association with carbon disclosure.

This study adds to the existing literature on climate change, carbon disclosure and stakeholder pressure.

The present study provides useful insights to corporate managers and policymakers as the study concludes that stakeholders exert a significant influence on carbon disclosure.

Previous studies examining the stakeholder pressure on carbon disclosure ignored emerging economies, while the present study has considered India, which is a developing as well as an emerging economy. Further, to the best of the authors’ knowledge, the current study is the first of its kind to investigate the stakeholder pressure on carbon disclosure in the Indian context. The present study develops a comprehensive index to measure corporate carbon disclosure.

Practitioners and academics are starting to recognize the benefits of green IT/IS practices. Despite these benefits, this study aims to know more regarding the factors that would drive organizations to use green IT/IS practices within their IT function and across the enterprise. To further understanding in this area, this study applies a strategic cognition framework of firm responsiveness and institutional theory to determine the extent to which an organization uses green IT/IS practices in response to stakeholder concerns. This study investigates the extent to which two organizational logics – expressive and instrumental – and three institutional pressures – coercive, mimetic and normative – jointly affect an organization's use of both green IT practices and green IS practices.

This study tested the hypotheses with survey data collected from 306 organizations. Structural equation modeling was used for data analysis.

Findings support four joint effects: (1) individualistic identity orientation and coercive pressure positively affect green IT practices; (2) collectivistic identity orientation and normative pressure positively influence green IS practices; (3) cost reduction orientation and mimetic pressure positively affect green IT practices; and (4) revenue expansion orientation and normative pressure positively influence green IS practices.

This study contributes to the literature by providing evidence for joint drivers of green IT and green IS practices. Green IT and IS practices represent organizations' different levels of commitment to environmental sustainability and responsiveness to stakeholders (i.e. green IT/IS practices). Organizations of different expressive and instrumental orientations are attuned to institutional pressures to various degrees, which leads to different green IT/IS practices.

Blockchain technology has created possibilities for environmental supply chain sustainability and climate protection. However, because of its early development stage, users tend to resist the adoption of this new technology. The purpose of this study is to investigate the effects of resistance on blockchain adoption intentions in the context of the foodservice industry. This study further explores if public pressures and climate change awareness could possibly weaken the negative relationships between blockchain resistance and adoption intentions.

Data were collected from managers and full-time employees in the foodservice industry, using an online research panel survey. A structural equation model was developed and tested to examine the hypothesized relationships. Additionally, a multi-group analysis was performed to test the moderating roles of public pressures and climate change awareness.

The findings from this study confirmed that foodservice employees’ characteristics, including traditional barriers, and blockchain technology factors, like perceived risk, are both significant in forming resistance to blockchain. This study also demonstrated the significant roles of internal and external stakeholders in weakening the negative associations between blockchain resistance and adoption intentions.

This study recommends that foodservice companies address how to reduce their employees’ negative perceptions about changes imposed by blockchain adoption. This study also suggests the joint consideration of the pressures from internal and external stakeholders to provide continued insights into developing environmental practices for the foodservice industry.

This study extends the theoretical underpinning of the innovation resistance theory by incorporating the stakeholder theory as a strong foundation for understanding how external pressures and internal awareness may influence foodservice employees’ responses to the implementation of blockchain technology to mitigate climate change.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Considering that corporate social responsibility (CSR) addresses a wide range of claims from multiple stakeholders, companies must determine their CSR scope. This paper aims to examine what factors influence a firm’s decision in its scope of CSR. In exploring what factors influence CSR scope, the authors examine the relationship between a firm’s prosocial orientation and CSR and further examine its boundary conditions by the existence of CSR department.

This study uses a data set – the Social Value Survey – administered by the Center for Social Value Enhancement Studies based in the context of Korean firms. Based on 86 firm responses, statistical models were performed to test hypotheses.

The findings show that a firm’s prosocial orientation is positively associated with CSR scope. Further, this study shows that there is a negative moderating effect of the CSR department for the relationship between the prosocial orientation and CSR scope.

This study attempts to contribute to the extensive line of work on the antecedents of CSR by exploring the simultaneous existence of various drivers of CSR and the interplay between the drivers. And this study enhances the understanding on what factors influence the decision of CSR scope within a complex system of diverse stakeholder relationships. Additionally, this study has potentially shed light on the role of CSR departments to determine CSR scope.

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.

This study aims to evaluate how the criteria of sustainability standards (SS) ensure the social dimension of corporate sustainability (CS) in rural entrepreneurships using the case of banana agribusinesses in Magdalena (Colombia).

The methodological design was quantitative, explanatory and cross-sectional, where a sample of banana producers from Magdalena (Colombia) was selected. A structural equation model (SEM) was developed to evaluate the hypotheses. The SEM goodness-of-fit and fit indices were all acceptable.

There is a strong and statistically significant correlation between SS criteria and the social dimension of CS. In particular, local development is the most influential factor in shaping CS in the context of banana agribusinesses in Magdalena, Colombia, operating as rural entrepreneurship. Meanwhile, working conditions and human rights show moderate effects, while labor rights do not have a perceptible impact.

Only the SS criteria that ensure the social dimension of CS in the banana agribusinesses of Magdalena (Colombia) were considered. It is important to note that other variables may be involved in ensuring CS. Future research to identify these possible variables is recommended.

This investigation explores an understudied issue within the CS sphere, explicitly focusing on rural entrepreneurship in developing countries, notably Colombia. The study scrutinizes the impact of SS on the social dimension of CS in rural environments, using banana cooperatives as a case study and highlighting the value of developing strategies to help improve the CS performance of this type of organization.

El objetivo de esta investigación es evaluar cómo los criterios de los Estándares de Sostenibilidad (SS) aseguran la dimensión social de la Sostenibilidad Corporativa (CS) en los emprendimientos rurales utilizando el caso de los agronegocios bananeros en Magdalena (Colombia).

El diseño metodológico fue cuantitativo, explicativo y transversal, donde se seleccionó una muestra de productores bananeros del Magdalena (Colombia). Se desarrolló un modelo de ecuaciones estructurales (SEM) para evaluar las hipótesis. Los índices de bondad de ajuste y ajuste del SEM fueron aceptables.

existe una correlación fuerte y estadísticamente significativa entre los criterios de SS y la dimensión social de la SC. En particular, el desarrollo local aparece como el factor más influyente en la conformación de la SC en el contexto de las agroempresas bananeras de Magdalena, Colombia, que operan como empresas rurales. Mientras tanto, las condiciones de trabajo y los derechos humanos muestran efectos moderados, mientras que los derechos laborales no parecen tener un impacto perceptible.

sólo se consideraron los criterios de SS que aseguran la dimensión social de la SC en los agronegocios bananeros de Magdalena (Colombia). Es importante señalar que otras variables pueden estar involucradas en el aseguramiento de la CS. Se recomiendan futuras investigaciones para identificar estas posibles variables.

Esta investigación explora un tema poco estudiado dentro de la esfera de la Sostenibilidad Corporativa (SC), centrándose explícitamente en el empresariado rural en los países en desarrollo, en particular Colombia. El estudio analiza el impacto de los Estándares de Sostenibilidad (SS) en la dimensión social de la SC en entornos rurales, utilizando las cooperativas bananeras como caso de estudio y resaltando el valor de desarrollar estrategias que ayuden a mejorar el desempeño en SC de este tipo de organizaciones.

O objetivo desta pesquisa é avaliar como os critérios dos Padrões de Sustentabilidade (SS) garantem a dimensão social da Sustentabilidade Corporativa (SC) em empreendimentos rurais usando o caso das agroindústrias de banana em Magdalena (Colômbia).

O desenho metodológico foi quantitativo, explicativo e transversal, onde foi selecionada uma amostra de produtores de banana de Magdalena (Colômbia). Foi desenvolvido um modelo de equação estrutural (SEM) para avaliar as hipóteses. Os índices de adequação e de ajuste do SEM foram todos aceitáveis.

existe uma correlação forte e estatisticamente significativa entre os critérios de SS e a dimensão social da SC. Em particular, o desenvolvimento local aparece como o fator mais influente na formação da SC no contexto dos agronegócios da banana em Magdalena, Colômbia, que operam como empresas rurais. Entretanto, as condições de trabalho e os direitos humanos apresentam efeitos moderados, enquanto os direitos laborais não parecem ter um impacto percetível.

apenas foram considerados os critérios de SS que garantem a dimensão social da SC nas agroindústrias da banana de Magdalena (Colômbia). É importante notar que outras variáveis podem estar envolvidas na garantia da SC. Recomenda-se a realização de investigação futura para identificar estas possíveis variáveis.

Esta investigação explora uma questão pouco estudada no âmbito da Sustentabilidade Empresarial (SC), focando explicitamente o empreendedorismo rural nos países em desenvolvimento, nomeadamente na Colômbia. O estudo examina o impacto dos Padrões de Sustentabilidade (SS) na dimensão social da SC em ambientes rurais, utilizando cooperativas de banana como estudo de caso e destacando o valor do desenvolvimento de estratégias para ajudar a melhorar o desempenho da SC deste tipo de organização.

Drawing on institutional theory, this study investigates the role of individual cultural values on the adoption of socially sustainable supply chain management (socially SSCM) for Chinese suppliers facing the normative institutional pressures of guanxi (interpersonal relationships).

Using empirical data collected in three waves from 205 Chinese manufacturers supplying international markets, the proposed theoretical model is tested through partial least squares structural equation modeling (PLS-SEM).

The results indicate that guanxi has a positive impact on socially SSCM, and this positive effect is strengthened when the individual cultural values of the supplier's representative embody high collectivism and low uncertainty avoidance.

This study highlights the leading role of guanxi in improving socially SSCM practices due to its normative institutional force. In addition, the findings suggest that future studies should consider individual differences in supply chain partners, which may lead to distinct reactions when facing normative institutional pressures.

This study suggests international buyers should adopt guanxi management with their Chinese suppliers to encourage them to adopt socially SSCM. In addition, managers should note that the guanxi strategy is more effective when the supplier's representative collectivism is high and uncertainty avoidance is low.

This study contributes to socially SSCM research in emerging economies by unveiling the role of guanxi as a key driver of socially SSCM in the Chinese market and providing empirical evidence of the moderating effect of individual culture on the guanxi normative institutionalization process.

This study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.

A literature review was first conducted to identify barriers to CSR performance. After that, construction professionals were invited to validate the appropriateness of the obstacles. The discussion allowed the establishment of a list of barriers to CSR performance and their corresponding categories. Data collected from the survey were then analyzed to prioritize the importance of these barriers by the fuzzy DEMATEL-based ANP (DANP) technique.

The findings presented 16 barriers to CSR, which were categorized into four clusters. The fuzzy DANP analysis showed that strategic vision is the most crucial cluster, followed by the measurement system, stakeholder perspective and scarce resources. Among the sixteen barriers examined, lack of awareness, knowledge and information of CSR; low priority of CSR; lack of metrics to quantify CSR benefits; lack of guidelines and coherent strategies; and lack of CSR enforcement mechanism are the five most crucial barriers.

This study is one of the first that proposes a comprehensive model to prioritize barriers to CSR performance of contractors considering their interrelationships. It provides construction stakeholders with a framework for understanding the linkage between the barriers and CSR framework under the umbrella of stakeholder theory. Thus, the findings might assist construction practitioners and academics in fostering the success of CSR implementation.

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.

This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.

In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.

Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.