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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

Article
Publication date: 31 August 2023

Albi Thomas and M. Suresh

This paper aims to “identify,” “analyse” and “categorise” the readiness factors of lean sustainability in health-care organisation using total interpretive structural modelling…

Abstract

Purpose

This paper aims to “identify,” “analyse” and “categorise” the readiness factors of lean sustainability in health-care organisation using total interpretive structural modelling (TISM).

Design/methodology/approach

To obtain the data, a closed-ended questionnaire was used in addition to a scheduled interview. To identify how the factors interact, the TISM approach was used, and the matriced’ impacts croise’s multiplication applique’e a UN classement (MICMAC) analysis was used to rank and categorise the lean sustainability readiness factors.

Findings

This study identified ten lean sustainability readiness factors for health-care organisation. The identified factors are resources utilization practice (F1), management commitment and leadership (F2), operational flexibility (F3), workforce engagement and time commitment (F4), sustainability motivational factors (F5), awareness of lean and sustainable practice (F6), hospital design (F7), energy efficiency practices in hospitals (F8), responsible autonomy (F9) and new system adoptability training (F10). The key/driving factors are identified in this study are operational flexibility, sustainability motivational factors, management commitment and leadership, new system adoptability training.

Research limitations/implications

The study focussed primarily on lean sustainability factors for the health-care sector.

Practical implications

This research will aid key stakeholders and academics in the better understanding the readiness factors that influence lean sustainability in health-care organisation. This study emphasises the factors that must be considered when applying lean sustainable practices in health care as a real-world application in a health-care organisation. These readiness factors for lean sustainability can be used by an organization to comprehend more about the concept and the components that contribute to health-care lean sustainability.

Originality/value

This study proposes the TISM technique for health care, which is a novel attempt in the subject of lean sustainability in this sector.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 18 no. 1
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 29 August 2023

Monica Singhania, Neha Saini, Charu Shri and Shabani Bhatia

The purpose of this paper is to compare environmental, social and governance (ESG) disclosures regulatory frameworks in developed and developing countries, identifying…

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Abstract

Purpose

The purpose of this paper is to compare environmental, social and governance (ESG) disclosures regulatory frameworks in developed and developing countries, identifying similarities, differences and trends to contribute to effective and sustainable practices globally.

Design/methodology/approach

Descriptive research design compares ESG frameworks in developed and developing countries. It reviews literature, collects data, analyzes differences and categorizes countries based on ESG development stages. Implications, recommendations and an analytical ESG table are explored and validated.

Findings

The study's findings have significant implications for practice, society and research. The categorization of 28 countries into four ESG framework development stages facilitates strategic implementation and improved decision-making aligned with sustainability reporting.

Research limitations/implications

The study's findings will support regulators, policymakers and institutional investors in bridging the sustainability gap. By categorizing countries based on their ESG framework development stages, the study aims to provide benchmark practices for countries in the early stages of ESG disclosure. This will address information asymmetry issues and facilitate the establishment of resilient business operations and reporting practices. Ultimately, the study promotes long-term social and economic well-being by strengthening emerging sustainable practices.

Originality/value

To the best of the authors' knowledge, this study represents a novel contribution to the existing literature by analyzing the varying levels of development in the ESG policy framework across countries. It fills a gap in current research by providing a comprehensive assessment of the ESG landscape and highlighting the disparities and advancements in different countries. This study aims to shed light on the state of ESG policies and practices globally, providing valuable insights for future research and policy development in the field.

Article
Publication date: 4 January 2024

Alexandra S. Kang and Shivaranjhani Arikrishnan

This study aims to espouse the concept of sustainable environment, social and governance (ESG) practices as the proxies of sustainability reporting (SR). In the presence of smart…

Abstract

Purpose

This study aims to espouse the concept of sustainable environment, social and governance (ESG) practices as the proxies of sustainability reporting (SR). In the presence of smart technology adoption (STA), ESG drives total quality management (TQM) of sustainability matters in advanced medical device (AMD) companies post-pandemic.

Design/methodology/approach

This study uses two stages of rigorous data collection. Two focus groups comprising board members, investment advisers and senior managers of AMD were formed to establish the external validity of the constructs proposition. It then used a Web survey to solicit 240 respondents from AMD. Data were analysed using the partial least squares structural equation modelling (PLS-SEM) to provide robustness of predictive power in the model estimation.

Findings

Results show SR has positively impacted TQM. It reveals positive relationships between SR and ESG and ESG and TQM. Findings indicate that STA moderates the relationships between ESG and TQM with large effect sizes.

Research limitations/implications

This study offers direction to expedite strategies and action plans by sustainability practitioners in an asymptotic quest for ESG and TQM best practices. Future research should focus on the protection of sustainable social using qualitative methodology.

Originality/value

Using the lens of corporate sustainability, this study develops a framework that integrates ESG, TQM and STA to examine the synergistic effects post pandemic. It provides evidence that ESG practices and STA adoption drive TQM in transition to attain sustainability among the AMD at the country level.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 24 November 2023

Ayman Issa

This study aims to examine the relationship between carbon reduction initiatives and financial performance. Additionally, it explores potential moderating variables, such as…

Abstract

Purpose

This study aims to examine the relationship between carbon reduction initiatives and financial performance. Additionally, it explores potential moderating variables, such as corporate social responsible (CSR) strategy and corporate governance practices, that may strengthen the link between carbon reduction initiatives and financial performance.

Design/methodology/approach

The empirical analysis is conducted using 1,740 firm-year observations from UK firms listed on the FTSE 350. Data on carbon emissions and firm-specific characteristics are obtained from the Refinitiv Eikon database for the period 2011–2020. Various econometric techniques, including ordinary least squares and system generalized method of moments, are used to examine the relationship between carbon reduction initiatives and financial performance. Additionally, alternative samples are used to further explore this relationship.

Findings

The author observes a significantly positive association between carbon reduction initiatives and financial performance in this study. Additionally, the significance of this relationship is found to be present specifically after the announcement of the Paris Agreement. Furthermore, a channel analysis reveals that moderating factors like CSR strategy and corporate governance quality influence this relationship.

Practical implications

The study underscores the importance of carbon reduction initiatives for sustainable business growth and financial performance. Managers can use these insights to prioritize investments in sustainable practices. Policymakers should consider implementing supportive regulations to incentivize companies to adopt carbon reduction strategies.

Originality/value

This study adds value to the existing body of literature by empirically examining the moderating role of CSR strategy and best corporate governance practices in the relationship between carbon reduction initiatives and financial performance. The findings contribute to a deeper understanding of how these factors interact and influence the outcomes.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 6 April 2023

Elisabete Correia, Susana Garrido and Helena Carvalho

This paper proposes a framework for the implementation of sustainability practices by individual companies and corresponding supply chains (SCs), considering the various SC tiers…

Abstract

Purpose

This paper proposes a framework for the implementation of sustainability practices by individual companies and corresponding supply chains (SCs), considering the various SC tiers, the three dimensions of sustainability and the following critical areas: Governance, Product and Process, Customers and Suppliers Management, and Stakeholder focus.

Design/methodology/approach

Using several case studies of small- and medium-size companies, a qualitative methodology is used to develop the proposed framework.

Findings

The analysis of these case studies makes it possible to identify the sustainability practices that are the most important for practitioners, thereby reducing the number of sustainability practices specified in the literature and giving some insights regarding which should be used in addressing critical areas. A set of guidelines and actions is also suggested for managers to continue the path of sustainability.

Research limitations/implications

Further studies in other cultural and national realities and industrial contexts are desirable to assess the proposed framework's suitability and the results obtained.

Practical implications

The results of this study show that the practices implemented are highly dependent on the resources that the company can mobilize and, on the choices, and commitment to sustainability on the part of top management.

Originality/value

The authors propose a framework to help individual companies and corresponding SCs to implement sustainability practices considering the various dimensions of sustainability, critical areas and SC's various partners.

Details

The International Journal of Logistics Management, vol. 35 no. 1
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 2 February 2024

Etelvina Nabais and Mário Franco

This study aims to understand the sustainable development of small and medium-sized enterprises (SMEs), analysing their current practices in the social, environmental and economic…

Abstract

Purpose

This study aims to understand the sustainable development of small and medium-sized enterprises (SMEs), analysing their current practices in the social, environmental and economic domain.

Design/methodology/approach

To fulfil this objective, an exploratory, qualitative approach was adopted, using the multiple case study methodology and focusing on eight cases (SMEs) in Portugal. Data were collected through interviews, since this technique allows proximity and interaction with decision makers and those responsible for firms’ sustainability.

Findings

From content analysis of the interviews held, the results show that SMEs are aware of and committed to sustainability and that the external context and some of its particularities have a significant impact on their sustainable development. These SMEs undertake various practices of a social, environmental and economic nature, highlighting especially environmental ones such as efficient resource consumption, using more sustainable resources, recycling waste and waste management.

Practical implications

This study contributes greater knowledge of the phenomenon of SMEs’ sustainable development and identifies practical examples that could increase this firm segment’s awareness of the importance of sustainable practices associated with developing their business.

Originality/value

In this study, new and innovative sustainability practices are presented in the SMEs. The authors can underline that this study contributes to reinforcing the theory about the topic investigated by adding knowledge about sustainable development in the SME context. It deepens knowledge in this scientific area, which can be spread in the scientific community and among SMEs.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 2 November 2022

Moses Elaigwu, Salau Olarinoye Abdulmalik and Hassnain Raghib Talab

This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

Abstract

Purpose

This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

Design/methodology/approach

The study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.

Findings

The panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.

Research limitations/implications

The study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.

Practical implications

The study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.

Originality/value

The study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

Details

Asia-Pacific Journal of Business Administration, vol. 16 no. 2
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 14 March 2023

Abhishek Behl, Vijay Pereira, Nirma Jayawardena, Achint Nigam and Sachin Mangla

This study aims to investigate an under-researched area, an international marketing perspective, based on international dynamic capability, environmental sustainability and…

Abstract

Purpose

This study aims to investigate an under-researched area, an international marketing perspective, based on international dynamic capability, environmental sustainability and organizational marketing performance in gamification and non-gamification-based organizational culture (OC). This paper deepens the understanding of gamification-based and non-gamification-based OC influence on innovation capability and environmental and organizational marketing performance through the theory of organizational creativity and the theory of administrative behavior (AB).

Design/methodology/approach

The authors collect data from firms that abide by the ISO 14091 certifications to ensure the proper quality standards. Primary data from 384 firms are used to test the hypotheses. The results would help firms invest in technological solutions by practicing creativity over time. Additionally, the study helps explore how AB is critical in steering technological creativity for making firms climate-conscious.

Findings

The study's findings identified that OC has a positive influence on technological innovation capabilities and environmental innovation capabilities. Technological innovation capabilities have a beneficial impact on environmental sustainability. Environmental sustainability appears to have a substantial correlation with technological innovation skills. Environmental innovation capabilities positively impact environmental sustainability and organizational marketing performance. A moderating effect of gamification on the international dynamic capabilities within a relationship between organizational culture and environmental innovation capabilities exists.

Originality/value

The investigation is confined to understanding how gamification-based and non-gamification-based organizational marketing culture affects innovation capability, environmental sustainability and organizational performance through the lens of theory of organizational creativity and theory of AB.

Article
Publication date: 9 January 2024

Diego Andrés Correa-Mejía, Jaime Andrés Correa-García and María Antonia García-Benau

This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability…

Abstract

Purpose

This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability reports.

Design/methodology/approach

Sustainability reports of 76 European companies that reported the application of double materiality and are listed in the Dow Jones Sustainability Index were studied through content analysis.

Findings

In total, 67% of the companies studied claim to apply double materiality but do not comply with the guidelines in this respect proposed by the European Financial Reporting Advisory Group. Therefore, these companies should be considered label adopters.

Practical implications

This study presents evidence of the existence of label adopters when double materiality is adopted at an early stage, meaning that regulators should seek to control compliance with the minimum requirements established for double materiality. This finding also has implications for assurers, who should consider the degree of real compliance with double materiality requirements when expressing their opinion.

Social implications

The existence of label adopters in the application of double materiality endangers the sustainable development pursued through agreements such as the Green Deal and through the Sustainable Finance policy proposed in Europe.

Originality/value

This work contributes to the emerging literature on double materiality. Unlike previous works, empirical evidence is provided on the changes that companies present in their material issues with the application of double materiality. Moreover, it confirms the existence of label adopters in the application of double materiality.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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