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1 – 9 of 9Maike Buhr, Dorli Harms and Stefan Schaltegger
Individual change agents for corporate sustainability can drive the transformation of organizations and foster sustainable development. Current research literature is growing and…
Abstract
Purpose
Individual change agents for corporate sustainability can drive the transformation of organizations and foster sustainable development. Current research literature is growing and is published in a wide variety of journals. This systematic literature review provides an overview and synthesis of different understandings of individual change agents for corporate sustainability transformation. It identifies gaps and puts forward propositions to contribute to theoretical development in the field.
Design/methodology/approach
This paper conducts a systematic literature review and thematic content analysis of individual agency in light of corporate sustainability transformation.
Findings
The analysis identifies five research streams, three key dimensions of individual change agency for sustainability (beliefs, actions and competencies) and presents levels of individual agency for transformation. An integrated definition of change agents for sustainability is proposed.
Research limitations/implications
The review concludes with implications to support individuals in fostering sustainability transformations of organizations, markets and societies. The synthesis and propositions help in identifying which dimensions are already and could in future be addressed by individual change agents. While acknowledging the usual limitations of literature reviews, this paper can inspire future empirical research on the effectiveness of individual change agents for sustainability.
Originality/value
By synthesizing different understandings in the literature of individual change agents for sustainability, this article contributes to the theoretical development of individual agency in the areas of understandings, research streams, dimensions and perspectives. It also develops propositions on how individual change agency can effectively contribute to sustainability transformations at individual, organizational and systems levels.
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Katherine L. Christ, Samanthi Dijkstra-Silva, Roger L. Burritt and Stefan Schaltegger
Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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).
Practical implications
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.
Originality/value
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.
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Xian Zheng, Jiawei Deng, Xiangnan Song, Meng Ye and Lan Luo
Corporate social responsibility (CSR) and innovation are the two main approaches firms utilize to promote sustainable development. However, as yet, scholars have reached no…
Abstract
Purpose
Corporate social responsibility (CSR) and innovation are the two main approaches firms utilize to promote sustainable development. However, as yet, scholars have reached no consensus regarding their precise impact on construction firm performance (CFP), hindering efforts to implement effective sustainable development strategies that improve CFP. In view that a simple linear relationship may not be sufficient to capture their precise pattern, this study aims to unveil the nonlinear impact of CSR and innovation on CFP, especially when construction firms take up a distinct competitive position.
Design/methodology/approach
This study first proposed four hypotheses to establish a new theoretical model by incorporating CSR, innovation, CFP and construction firms' competitive position (CFCP). Then the model was tested by using 292 annual observations collected from 75 construction firms in China. A multiple regression model analysis was carried out to analyze the survey data and validate the hypotheses.
Findings
The results reveal that both CSR and innovation have a U-shaped impact on the price-to-book ratio of a construction firm, a specific CFP measure. CFCP negatively moderates the U-shaped relationship between CSR and CFP, but positively moderates the U-shaped relationship between innovation and CFP.
Originality/value
This study goes beyond a simple linear view, instead of unveiling the nonlinear U-shaped effects of CSR and innovation on CFP that deepen the understanding of their complex relationships in the construction industry and makes construction firms aware that CSR and innovation can only improve performance if they reach a certain level. The moderating role of CFCP provides important implications for construction firms seeking to adopt appropriate competitive strategies related to social responsibility and innovation that both promote CFP and achieve sustainable development.
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Benjamin Awuah, Hassan Yazdifar and Hany Elbardan
The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to…
Abstract
Purpose
The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda.
Design/methodology/approach
Using a structured literature review (SLR) methodology, the paper reviews 65 empirical papers published in this field to identify how the current research is developing, offers a critique and identifies future research avenues to advance this field.
Findings
Corporate SDGs reporting is developing as a research area of great importance. The findings reveal that current SDGs reporting literature lacks theorisation, overly focusses on publicly listed companies and succinctly describes organisations’ engagement with the SDGs as superficial. Surprisingly, regions such as North America, the UK and other emerging economies have received less attention from scholars. Further, only a few authors have specialised in this field, and there currently exists low levels of international collaborations among authors as well as practitioners.
Research limitations/implications
The paper provides a novel contribution to the emerging field of corporate SDGs reporting. The key theoretical implications from this study’s SLR include the need for more interventionist research. Although there is an increasing number of accounting scholars developing research within this field, the prevailing research is concentrated on corporate SDGs engagement, drivers of SDGs reporting and scope of SDGs reporting. Furthermore, the scientific discourse remains largely under-theorised with positivist framings primarily focussed on the “what” questions. Thus, a modification to the current approaches and research methods is necessary to advance this field further.
Practical implications
The study provides practitioners with valuable insights into the current state of corporate reporting on the SDGs. To achieve more substantive engagement and reporting, a deeper understanding of the factors that influence corporate behaviour and disclosure practices is necessary. In particular, the study identifies new opportunities for practitioners to enhance the value relevance of corporate SDGs reporting.
Originality/value
The paper offers a comprehensive structured review of the empirical papers published on corporate SDGs reporting. It contributes to deepening this nascent research field by identifying five distinct areas where accounting and business scholars may focus to advance the field further and contribute to achieving the SDGs agenda.
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Marie-Andrée Caron and Anne Fortin
The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.
Abstract
Purpose
The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.
Design/methodology/approach
The authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.
Findings
The findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.
Research limitations/implications
The main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.
Practical implications
The results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.
Social implications
Findings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.
Originality/value
Few studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.
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Gopal Kumar, Zach G. Zacharia and Mohit Goswami
Drawing on the relational view and contingency theories, this study explores supply chain relationship conditions' roles in interrelationships between environmental, social and…
Abstract
Purpose
Drawing on the relational view and contingency theories, this study explores supply chain relationship conditions' roles in interrelationships between environmental, social and supply chain performance (SCP), i.e. triple bottom line (TBL).
Design/methodology/approach
The data from industries and structural equation modeling (SEM) were used to validate the proposed model. Interviews with industry experts were conducted to further understand the findings.
Findings
The authors find that relationship conditions, such as inventory information sharing, dependency, opportunistic behavior and conflicts, moderate TBL linkages. Interestingly, power asymmetry does not moderate the linkages. Social performance mediates between environmental and SCP. This indirect effect is stronger than the effect of environmental performance on SCP.
Originality/value
This research is perhaps the first to bring a much-needed nuanced view on the importance of relationship conditions for TBL performance linkages. The research further underlines the importance of social performance in an emerging economy.
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The aim of this research is to underscore the pivotal role of warehouse management in the current turbulent global landscape exacerbated by the confluence of a health crisis and…
Abstract
Purpose
The aim of this research is to underscore the pivotal role of warehouse management in the current turbulent global landscape exacerbated by the confluence of a health crisis and geopolitical instability in Europe. In today's interconnected global economy, the turbulence of the global supply chain causes a lack of its resilience among companies. Facing this critical crisis context, companies are refocusing on business processes and outsourcing support processes such as logistics. In this paper we have empirical and methodological objectives. Methodologically, we employ a qualitative research approach utilizing action research in a collaborative framework that involves academics and practitioners. The purpose of this methodology is to empirically investigate warehouse outsourcing as a solution for enhancing a company's performance and agility within the crisis context.
Design
The authors’ action research based on case study approach is conducted through an immersion within the ALCL French multinational company located in Morocco. The authors mobilize the theory of constraints, which allows us to set up a process of identification and optimization of managerial constraints (Goldratt, 1990). The approach allows to set up a retroactive loop to increase the performance of the constraint.
Findings
The study shows that ALCL has a storage over-dimension constraint due to the decrease of physical flows caused by the global crisis. The results of action research protocol show that the optimization of warehousing constraint is achieved by the total outsourcing of the process.
Originality
The study provides new insights into how action research can improve management practices within companies and explore concrete solutions to the logistical challenges faced by businesses.
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Tim Schwertner and Matthias Sohn
There is emerging evidence in the accounting literature that investors react negatively to corporate greenwashing. But does that hold for all investors, or do different types of…
Abstract
Purpose
There is emerging evidence in the accounting literature that investors react negatively to corporate greenwashing. But does that hold for all investors, or do different types of investors react differently? This paper aims to study retail investors’ responses to media reports on corporate greenwashing and how these responses depend upon the investors’ social value orientation. The authors argue that media reporting on corporate greenwashing negatively affects the rationale for allocating funds to firms engaging in greenwashing. The authors also expect this reaction to be stronger for prosocial investors compared to proself investors.
Design/methodology/approach
The authors conduct an online experiment with 229 participants representing retail investors in the German-speaking countries.
Findings
The results show that retail investors who received media reports on deceptive disclosure invest more funds in the company that does not engage in greenwashing (and less in the firm that engages in greenwashing) than investors who did not receive these reports. The authors’ results provide novel evidence that this effect primarily holds for investors with a prosocial value orientation. Finally, the authors’ data show that lower trust in the firm that engages in greenwashing partially mediates the effect of media reports on investor choices.
Originality/value
The authors provide unique evidence how different types of investors react to media reports on greenwashing. The authors find that moral motives, rather than risk-return considerations, drive investor responses to greenwashing. Overall, these findings support the important function of the media as an intermediary in stock market participation and highlight the pivotal role of individual traits in investors’ responses to greenwashing.
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Denis Klimanov and Olga Tretyak
This paper aims to review and summarize the findings of research dedicated to studying the process of building sustainable business models (BM) triggered by development of…
Abstract
Purpose
This paper aims to review and summarize the findings of research dedicated to studying the process of building sustainable business models (BM) triggered by development of COVID-19 pandemic.
Design/methodology/approach
Bibliometric analysis is performed to identify the papers most relevant to the topic. The authors review the findings of more than 50 papers from Scopus database published between 2020 and 2022 dedicated to studying BM during COVID-19 pandemic, as well as papers dedicated to sustainability phenomenon and most cited BM research.
Findings
The paper identifies the gap in defining BM sustainability and contributes to better understanding of this phenomenon by demarcating it from traditional environment-based United Nations agenda. It also describes why network-based approach to BM helps to better address sustainability aspects. The paper demonstrates how representation of a networked BM by three levels of analysis (namely, structure of a BM, interaction mechanism between BM actors and results of their interaction) is organically connected to the key milestones of the value creation process (value definition, value creation, value distribution and value capture) and shows how these three levels can be used to analyze and structure the practical changes proposed in COVID-19-oriented BM. Finally, the paper summarizes key findings of the studies dedicated to BM during the pandemic and structures key insights in relation to building sustainable BM.
Research limitations/implications
The results of the paper contribute to developing theory around BM sustainability as well as provide insights for business practitioners on how to adjust BM during the crisis. At the same time, many insights shown in the paper are industry specific, which limits their generalizability, as well as consequences of the pandemic are still not fully clear. Therefore, the authors argue that future research should be primarily focused on developing generalizable measurement frameworks to evaluate the antecedents, process and results of BM adaptation.
Originality/value
The paper strengthens theoretical foundations for the research focused on BM sustainability and helps businesses to better manage the adaptation in the fast-changing environment.
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