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Open Access
Article
Publication date: 17 November 2023

Matteo Dominidiato, Simone Guercini, Matilde Milanesi and Annalisa Tunisini

This paper aims to investigate sustainability-led innovation, focusing on the interplay between product and process innovation for sustainability goals and the underlying…

Abstract

Purpose

This paper aims to investigate sustainability-led innovation, focusing on the interplay between product and process innovation for sustainability goals and the underlying supplier–customer relationships. Thus, the paper delves into sustainability-led innovation and how it affects supplier–customer relationships, and vice versa, thus providing a twofold perspective.

Design/methodology/approach

The textile industry is the empirical context of this study, which is exploratory research based on in-depth, semi-structured interviews with entrepreneurs, managers and experts in the textile industry.

Findings

In the textile industry, sustainability-led product innovation concerns mainly product durability and performance, product recyclability and the use of waste for new product development. Process innovation deals with circular economy, traceability and water and chemical use minimization. The paper also shows how sustainability-led innovation is implemented in more technical terms and regarding supplier–customer relationships.

Originality/value

The paper adopts an original perspective on how processes take place in the relationships between suppliers and customers, where there is no dominance of one actor, but innovation emerges from interdependence and interaction. Such perspective allows to provide an in-depth analysis of the supplier–customer relationships and underlying dynamics that affect sustainability-led innovation; moreover, the authors study how such innovation impacts supplier–customer relationships and the underlying relational dynamics. The value of the paper also stands in delivering a real representation of the innovation processes grounded in the textile industry.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 3 April 2024

Juan D. Borrero and Shumaila Yousafzai

The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension…

Abstract

Purpose

The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension. This research serves as a pivotal stride towards this goal, presenting an exclusive prospect for the investigation and fusion of these frameworks, with particular emphasis on the Quintuple Helix Model (5HM), into a unified theoretical framework that underscores the core principles of the CE. This study is centered on three pivotal questions aimed at decoding the CE transition in specific regional settings.

Design/methodology/approach

Adopting an abductive approach firmly anchored in a two-stage qualitative process, this study specifically merges the foundational principles from institutional theory, entrepreneurship literature and CE frameworks to provide insights into the dynamics of circular ecosystems, with a specific focus on the Huelva region in Spain.

Findings

The findings demonstrate significant potential in the CE, ranging from the integration of product and service systems to innovations in eco-industrial practices. Yet, a notable deficiency exists: the absence of institutional entrepreneurs, highlighting the essential role that universities can play. As recognized centers of innovation, universities are suggested to be key contributors to the transformation toward a CE, aligning with their societal and economic responsibilities.

Practical implications

This study highlights the importance of managing relationships with entities like SMEs and policymakers or academia for effective CE adoption. Policymakers can refine strategies based on the research’s insights, while the impact of university-driven circular ecosystems on sustainable societies is another crucial area for research.

Originality/value

The sustainability models cited in CE literature may not be comprehensive enough to prevent problem shifting, and it can be argued that they lack a sound theoretical and conceptual basis. Furthermore, the connections between sustainability objectives and the three levels of the CE operating system remain vague. Additionally, there is insufficient information on how regions foster the involvement of the environment in fivefold helix cooperation and how this impacts the CE.

Open Access
Article
Publication date: 17 March 2023

Charlotta Winkler

This paper aims to explore the process of implementing solar photovoltaic (PV) systems in construction to contribute to the understanding of systemic innovation in construction.

1078

Abstract

Purpose

This paper aims to explore the process of implementing solar photovoltaic (PV) systems in construction to contribute to the understanding of systemic innovation in construction.

Design/methodology/approach

The exploratory research presented is based on qualitative data collected in workshops and interviews with 76 construction- and solar-industry actors experienced in solar PV projects. Actor-specific barriers were identified and analysed using an abductive approach.

Findings

In light of established definitions of systemic innovation, the process of implementing solar PV systems in construction involves challenges regarding technical and material issues, competencies, and informal and formal institutions. The specificities of this case highlight the necessity of paying attention to details in the process and to develop knowledge of systemic innovation in construction since the industry’s involvement in addressing societal challenges related to the energy transition will require implementing such innovations much more in the future.

Practical implications

New knowledge of solar PV systems as an innovation in professional construction is collected, enabling the adaptation of management strategies for its implementation. This knowledge can also be applied generally to other challenges encountered in highly systemic innovation implementation. Solar industry actors can gain an understanding of solar-specific challenges for the construction industry, challenges for which they must adapt their activities.

Originality/value

The exploration of actor-specific experiences of solar PV projects has resulted in a novel understanding of this specific innovation and its implementation. The findings illustrate a case of a high level of systemic innovation and the need to use a finer-grained scale for classification when studying innovation in construction.

Details

Construction Innovation , vol. 24 no. 7
Type: Research Article
ISSN: 1471-4175

Keywords

Open Access
Article
Publication date: 11 April 2024

Jiali Fang, Yining Tian and Yuanyuan Hu

The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent…

Abstract

Purpose

The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent firms.

Design/methodology/approach

We conduct regression analyses using a sample of firms listed on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2020 to examine whether CSR performance is similar from one firm to the next as executives switch jobs.

Findings

We find a positive relationship between the CSR performance of former and subsequent firms under job-hopping executives. This relationship is the strongest in the year of the job switch; it weakens in the second year and eventually disappears in the third year. In addition, we show that this relationship benefits different CSR stakeholder groups and is contingent on executive and subsequent firm attributes and job-hopping characteristics. Furthermore, we demonstrate that firms that hire a new chief executive officer from a firm with a strong track record in CSR, the new firm experiences a significant surge in CSR performance compared with firms that do not experience such a shock.

Practical implications

This study has implications for executive hiring decisions.

Originality/value

This study extends the understanding of CSR determinants through the lens of inter-organisational ties associated with job-hopping executives.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 2 May 2024

Valeska V. Geldres-Weiss, Carolina Nicolas and Nathaniel P. Massa

This study aims to critically review the research on food eco-labels to identify research gaps and recommend future research directions in business and management.

Abstract

Purpose

This study aims to critically review the research on food eco-labels to identify research gaps and recommend future research directions in business and management.

Design/methodology/approach

A hybrid integrated review combines bibliometric analysis with an in-depth framework-based study of theory–context–characteristics–methodology (TCCM) and reviews quality research published over 21 years between 2002 and 2022.

Findings

We identify key research themes and the knowledge structure of food eco-label research. Future researchers should explore food eco-label dynamics and phenomena in areas related to consumer behaviour, information, consumer knowledge, environmental concerns, trust, packaging and willingness-to-pay as antecedent factors.

Research limitations/implications

This review contributes to the business and management literature by quantifying existing research and consolidating its evolution. The articles were sourced from the established Web of Science (WoS) database. Other databases should be included in future reviews. We also focus on research published in business and management. Further studies could include research beyond such specialised domains.

Practical implications

Consumers need more information on the objectives and meaning of food eco-labels. The dissemination of knowledge on eco-labels, as well as effective communication and information on eco-labels, are relevant to future research issues.

Social implications

The knowledge derived from this research holds significant potential in shaping policies and devising tools aimed at reducing the carbon footprint linked to food production and consumption. Considering the substantial impact of these activities on our planet’s carbon footprint, addressing food security and sustainability emerges as a crucial concern for humanity. Recognising the importance of eco-label communication and information becomes particularly pertinent for future generations, who stand to bear the most substantial impact of climate change and sustainable development. These generations are also more inclined toward embracing and implementing sustainable practices.

Originality/value

There are no comprehensive, integrated reviews exploring the methods, variables and constructs used in studies on food eco-labels based on all articles published in WoS journals in the business and management domains. This is the first comprehensive literature review using a hybrid approach (bibliometric review with TCCM framework) in the field of food eco-label research.

研究目的

本研究擬以批判性的態度,審閱過去有關食物生態標籤的研究,以能確認研究缺口,並於商業和管理的範疇裡,建議今後的研究方向。

研究設計/方法/理念

這是一個混合綜合審閱研究。研究結合了文獻計量分析方法和理論 -背景 - 特徵 - 方法論 (TCCM) 框架; 研究人員審閱於2002年與2022年間二十一年裡出版的高水平學術研究。

研究結果

我們確認了關於食物生態標籤的研究裡主要的研究主題和知識結構。研究人員和學者今後應致力關於消費行為、資訊、顧客知識、環境關注、信任、包裝和支付意願等議題的研究範疇,以能在這些範疇內,把食物生態標籤的變革動力和現象,作為是先前因素進行探索。

研究的局限/啟示

本研究確定了現存有關的研究的數量,並幫助鞏固了這類研究的發展,就此,對商業和管理文獻作出了貢獻。審閱的學術論文均來自被認可的 Web of Science 資料庫。今後的研究應涵蓋其它資料庫; 而且,我們的焦點是放在關於商業和管裡的文獻上; 研究人員和學者今後或許也應致力於其它研究範疇。

實務方面的啟示

消費者需要更多關於食物生態標籤目標和意義的資訊; 因此,今後的研究須關注生態標籤知識的傳播,以及生態標籤的有效溝通和資訊。

研究的原創性/價值

根據於 Web of Science 出版、以及在商業和管理領域內的學術論文,似乎沒有全面的或綜合的審閱,去探索有關食物生態標籤研究內採用的研究方法、變數和構築。本研究為在食物生態標籤研究領域裡,首個使用混合方式 (結合文獻計量分析方法和理論 -背景 - 特徵 - 方法論 (TCCM) 框架)的全面文獻審閱。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 27 November 2023

Gianluca Ginesti, Rosalinda Santonastaso and Riccardo Macchioni

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Abstract

Purpose

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Design/methodology/approach

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

Findings

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

Research limitations/implications

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

Practical implications

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

Originality/value

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 8
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 20 June 2023

Marcos Dieste, Guido Orzes, Giovanna Culot, Marco Sartor and Guido Nassimbeni

A positive outlook on the impact of Industry 4.0 (I4.0) on sustainability prevails in the literature. However, some studies have highlighted potential areas of concern that have…

4189

Abstract

Purpose

A positive outlook on the impact of Industry 4.0 (I4.0) on sustainability prevails in the literature. However, some studies have highlighted potential areas of concern that have not yet been systematically addressed. The goal of this study is to challenge the assumption of a sustainable Fourth Industrial Revolution by (1) identifying the possible unintended negative impacts of I4.0 technologies on sustainability; (2) highlighting the underlying motivations and potential actions to mitigate such impacts; and (3) developing and evaluating alternative assumptions on the impacts of I4.0 technologies on sustainability.

Design/methodology/approach

Building on a problematization approach, a systematic literature review was conducted to develop potential alternative assumptions about the negative impacts of I4.0 on sustainability. Then, a Delphi study was carried out with 43 experts from academia and practice to evaluate the alternative assumptions. Two rounds of data collection were performed until reaching the convergence or stability of the responses.

Findings

The results highlight various unintended negative effects on environmental and social aspects that challenge the literature. The reasons behind the high/low probability of occurrence, the severity of each impact in the next five years and corrective actions are also identified. Unintended negative environmental effects are less controversial than social effects and are therefore more likely to generate widely accepted theoretical propositions. Finally, the alternative hypothesis ground is partially accepted by the panel, indicating that the problematization process has effectively opened up new perspectives for analysis.

Originality/value

This study is one of the few to systematically problematize the assumptions of the I4.0 and sustainability literature, generating research propositions that reveal several avenues for future research.

Details

International Journal of Operations & Production Management, vol. 44 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 5 December 2023

Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Izabela Simon Rampasso, Rosley Anholon, Johannes Platje, Markus Will, Federica Doni, Muhammad Mazhar, Jaluza Maria Lima Silva Borsatto and Carla Bonato Marcolin

This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies…

1949

Abstract

Purpose

This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.

Design/methodology/approach

The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.

Findings

The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.

Originality/value

The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.

Details

Social Responsibility Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 13 February 2024

Duc Tran, Hans De Steur, Xavier Gellynck, Andreas Papadakis and Joachim J. Schouteten

This study aims to investigate the impact of consumer ethnocentrism on consumers' evaluation of blockchain-based traceability information. It also examined how the use of quick…

Abstract

Purpose

This study aims to investigate the impact of consumer ethnocentrism on consumers' evaluation of blockchain-based traceability information. It also examined how the use of quick response (QR) codes for traceability affects consumers' evaluation of traceable food products.

Design/methodology/approach

An online choice experiment was conducted to determine consumers' evaluation of the blockchain-based traceability of Feta cheese with a quota sample of 715 Greek consumers. Pearson bivariate correlation and mean comparison were used to examine the relationship between consumer ethnocentrism and QR use behaviour. Random parameter logit models were employed to examine consumers’ valuation of the examined attributes and interaction terms.

Findings

The results show that ethnocentric consumers are willing to pay more for blockchain-based traceability information. Ethnocentric consumers tend to scan QR codes with traceability information. Spending more time reading traceability information embedded in QR codes does not lead to a higher willingness-to-pay (WTP) for traceable food products.

Practical implications

The findings suggest that patriotic marketing messages can draw consumers' attention to blockchain-based traceability information. The modest WTP for and low familiarity with blockchain-based traceability systems raise the need for educating consumers regarding the benefits of blockchain in traceability systems.

Originality/value

This is the first study to provide timely empirical evidence of a positive WTP for blockchain-based traceability information for a processed dairy product. This study is the first to attempt to distinguish the effects of the intention to scan QR codes and reading information embedded in QR codes on consumers’ valuation of food attributes.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

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