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So far, sustainability reporting in higher education is in a very early stage – partly, because of the lack of an established and widely recognized sustainability reporting framework for higher education institutions (HEIs). Therefore, a modification of the sustainability code for the use in the higher education context was recently developed in Germany. The purpose of this paper is to evaluate this modification from an academic point of view.

The evaluation of the sustainability code is based on selected reporting principles drawn from frameworks of sustainability and financial reporting.

The evaluation shows that to a large extent, the modification of the sustainability code for HEIs contributes to the fulfillment of the selected reporting principles. However, it also became evident that there is still room for improvement, especially in terms of clarity and the inclusion of material aspects.

The need for an implementation manual regarding the modified HEI-specific sustainability code is emphasized, as the sustainability code requires further clarification to be manageable for HEIs.

This paper provides suggestions for the further development of a sustainability reporting guideline for HEIs to enhance its alignment with both sustainability reporting principles and the needs of HEIs.

The purpose of this paper is to identify how human competences are associated with sustainable strategic management (SSM) within organisations.

This is a qualitative study in two phases: first, a theoretical phase is developed, resulting in a proposal for the role of human competences in organisational sustainability; second, an empirical phase including instrumental case studies of two large, sustainability-oriented Brazilian companies. Data were obtained from interviews and companies’ reports. The authors used Atlas.ti software to perform the thematic content analysis.

Despite the importance of human competences in SSM, the authors find evidence that this concept has not been developed, even for companies with a consolidated position in sustainability. Human competences are a requirement for effective SSM.

Coexisting elements within an organisation, often referred to as elements of organisational and human behaviour, can influence the dynamics of the expected interrelationships between human competences and sustainability management, in addition to the influencing factors presented in this study.

In general, studies advocate that the relationships among organisational competences, human competences and organisational strategies must be aligned and reinforced. Nevertheless, these relationships are not that solid as they should be as stated in both the literature and the conventional discourse of practitioners.

This paper aims to understand why higher education institutions (HEIs) struggle to become sustainable institutions themselves despite providing relevant teaching and research on sustainability.

Using 17 open-ended, semistructured interviews to determine common themes (codes) regarding sustainability, the authors mapped those codes to the adaptive cycle from social innovation theory.

Using the adaptive cycle offered a framework for understanding sustainability at HEIs as a cyclical process where innovation occurs in ebbs and flows. Differing perceptions of power by students and faculty slow down the process, and cross-collaboration is the key to further sustainability.

Insights from the adaptive cycle can contribute to HEI assessment of its sustainability initiatives by identifying the stage of the adaptive cycle relevant to the institution’s present sustainability work.

Applying the adaptive cycle is an original way of understanding the process of anchoring sustainability at HEIs providing concrete insights into advancing this process.

The purpose of this paper is to answer the following research question: What are the key factors of the participatory process for establishing sustainability reporting in German universities?

To answer the research question, this study uses qualitative methodology, following the grounded theory approach and triangulation of qualitative methods for accessing data.

The findings show that universities face a high level of difficulty in introducing sustainability reporting, which has an external and an internal dimension.

This paper contributes to the understanding of sustainability reporting processes of universities from an internal perspective, specifically through experts who are involved in the preparation of sustainability reports. Furthermore, it delivers insights for a theory-based discussion, which may support universities in starting sustainability reporting activities and improving reporting processes.

This paper aims to investigate the bridging role of first-tier suppliers in diffusing sustainability in supply networks and how this role is facilitated by the procurement function.

The paper is based on an embedded case study of two supply networks of a coffee beans roasting company. The embedded cases focus on coffee beans and packaging supply networks.

The findings reveal less than expected involvement of the focal company and its procurement function in sustainability implementation with first-tier suppliers. Instead, sustainability diffuses upstream to lower-tier suppliers but also downstream, against the tide, as a result of the various bridging roles performed by first-tier suppliers.

This paper provides two theoretical contributions. First, it contributes to the sustainable supply network management literature by providing rich insights on sustainability diffusion to lower-tier suppliers and the role of first-tier suppliers in this process. Second, the paper contributes to structural hole theory by revealing a typology of bridging roles that actors, such as suppliers, undertake in the sustainability context.

The paper provides managers with practical insights on how sustainability can be diffused in the supply network and the different roles that first-tier suppliers can play in this direction.

This paper shows that sustainability diffusion to lower-tier suppliers is possible in the absence of focal company procurement involvement when bridging roles are undertaken by first-tier suppliers and their procurement functions are involved in the implementation process. These bridging roles facilitate sustainability diffusion both upstream and downstream.

The Sino‐Singapore Tianjin Eco‐city Project, the agreement of which was signed in 2007, is an important milestone that would further cement ties between Singapore and the People's Republic of China (PRC). The Eco‐city Project will be used to showcase the latest green technologies adopted in buildings with a view to reducing the adverse effects of global warming, carbon emissions, and climate change; leading in the process to sustainable facilities. The purpose of this paper is to examine the institutional compliance framework for transferring environmental sustainability regulations from Singapore to China.

The paper examines the current environmental sustainability regulations that are already in place in Singapore, with a view to possibly transfer these regulations as well as the supporting green technologies, codes and practices to the joint Sino‐Singapore Eco‐city Project in the PRC. The study proposes an understanding of the institutional compliance framework to facilitate this transfer.

There are existing statutory provisions within the Ministry of Environmental Protection (MEP) in the PRC that encourage the use of solar and renewable energy with a view to fostering sustainable construction, including provisions dealing with water pollution. However, beyond these generic areas, it appears that statutory provisions within the MEP do not institutionalize the same level of details that can be found in Singapore relating to the conceptualization, design and construction of sustainable facilities. Hence, transfer of such provisions from Singapore to the Tianjin Eco‐city Project can be facilitated through an understanding of the institutional compliance framework from the Chinese side.

The environmental sustainability regulations that are already in place in Singapore will be examined in the paper. The study explains the reasons why these regulations were implemented in Singapore, and the framework within which such provisions may be transferred to the Tianjin Eco‐city Project.

The paper observes that while the legal systems in both Singapore and the PRC may be different, it would be strategic and expedient for the Chinese partners in the Eco‐city joint project to familiarize themselves with the environmental sustainability regulations within Singapore's jurisdiction with a view to possibly adopting them in the PRC through the institutional compliance framework.

Singapore is probably the first and only country in the world to enact building regulations pertaining to environmental sustainability with attendant inputs from an appropriate Code for Environmental Sustainability of Buildings and the Green Mark Scheme. The successful completion of the Tianjin Eco‐city Project could provide a role model for further development of Eco‐cities in the world, leading to greater emphasis to be placed on sustainable facilities anchored on the institutional compliance framework.

The purpose of this paper is to investigate whether Italian listed companies within the food and beverage (F&B) industry adopt sustainable responsible conduct beyond the boundaries of compliance and which industry-specific matters the companies address as core to their business within a regulatory setting of sustainability disclosure.

This study develops a multiple case study of the five Italian listed companies in the F&B industry and employs a content analysis on their sustainability reports.

This study reveals a policies–practices decoupling along with a means–ends decoupling that jeopardises the commitment to sustainability. The results show a reasonable level of compliance, but companies are at an early stage of coherent and practical application.

This study offers practical avenues for companies, regulators and policy makers. Companies in the F&B industry are guided towards the learning process to shape sustainable, responsible practices at the core of their business, as this study provides a replicable assessment of F&B sustainability issues. Regulators and policy makers are called to monitor the concrete implementation of sustainability issues and improve the understanding of the sustainability agenda to overcome the misalignments that companies are currently facing.

This study provides fertile ground for assessing the degree of maturity in favour of sustainable responsible conduct within the F&B industry and shows the obstacles to this commitment in the mandatory setting of sustainability disclosure.

This study aims to examine biodiversity reporting by South African food producers and retailers. It not only draws attention to the disconnect between reporting on an important environmental issue and the sense of commitment to environmental responsibility, but also shows that over time, organisations are becoming more proactive about biodiversity reporting.

The research uses a content analysis of sustainability and integrated reports and organised hypocrisy as a theoretical framework for analysing biodiversity-related disclosures.

Consistent with an organised hypocrisy framework, the research finds that the several companies rely on corporate reporting to emphasise actions and internal management strategies that are already producing favourable results. In contrast, mission statements, firm policy commitments and forward-looking analysis are avoided. There is, however, evidence to suggest that the gaps between corporate reporting and action may be giving companies the time to reform their practices, align biodiversity disclosures with genuine corporate action and move towards truly integrated business models.

Poor biodiversity reporting raises questions about the extent to which companies are managing serious environmental issues that can have a direct impact on their business models. Improvements in biodiversity reporting also suggest that corporate reporting is maturing and that some organisations are beginning to understand the need for managing their biodiversity impact.

The paper offers empirical evidence on how the disconnect between organisational rhetoric and action is used to manage stakeholder expectations and negate the need for environmental reforms. In this manner, organised hypocrisy is framed as a specific legitimisation strategy. The research also shows that organised hypocrisy is not absolute; despite the opportunity to engage in organised hypocrisy, some companies are taking a more proactive approach to biodiversity reporting. As a result, it may be appropriate to see organised hypocrisy as part of a transition to higher quality integrated or sustainability reporting.

While various supply chain (SC) sustainability investigations exist, their connection to supply chain resilience (SCRes) remains largely unexplored. To fill this gap, the authors answer the question: “How do firms' sustainability actions affect their SCs' resilience and sustainability trajectories in turbulent environments?" by exploring the context of the COVID-19 pandemic.

The authors conducted 10 case studies in five industries located in six European countries. A total of 19 semi-structured interviews and relevant secondary data were collected and analyzed in reference to SC sustainability learning and the literature on SCRes approaches (i.e. engineering, ecological and social-ecological).

31 SC actions referring to different sustainability dimensions were identified to map SCRes learning through a temporal, spatial and functional scale analysis. While five cases are related to an engineering approach focused on “bouncing back” to pre-pandemic goals, three cases were focused on “bouncing forward” as part of an ecological approach. Moreover, the authors identified the existence of two social-ecological resilience cases which developed long-term actions, updating functional set-ups transcending the SC level. The results furthermore illustrate an influence of the SCRes approaches on SC sustainability learning, generating three different paths: flat, flat ascending and ascending SC sustainability trajectories.

The study develops an overview of the adoption of SCRes approaches due to temporal, spatial and functional scales, and their effect on SC sustainability trajectories through exploitation and exploration capabilities. Future research should elaborate on potential moderators in the proposed relationships.

A better understanding of the link between SC sustainability actions and SCRes will help practitioners to make better informed decisions in turbulent environments.

Unlike previous research, this paper provides empirical evidence on engineering, ecological and social-ecological SCRes approaches, as well as SC sustainability trajectories.

This study aims to examine sustainability reporting through the lens of global reporting initiative (GRI) standards in developing economies, particularly in Pakistan, from the perspective of stakeholder theory, legitimacy theory, and system theory.

Qualitative and quantitative analyses on economic, social and environmental areas of sustainability reporting based on the GRI standards are applied across 57 organizations listed on the Pakistan stock exchange over the years 2016–2020.

The results from the content analysis and descriptive statistics show that overall sustainability reporting increased persistently over time and limited organizations disclose economic, social and environmental sustainability based on GRI standards. Moreover, the result from the two-tailed correlation analysis shows positive relations between economic, social and environmental sustainability reporting.

Following the GRI standards, the regulators, government and policymakers need to assess the sustainability reporting based on GRI standards to improve corporate operations' transparency, stakeholder trust and legitimacy. The organizations should move beyond the compliance of regulatory norms and adopt the globally accepted sustainability GRI standards to improve sustainability reporting. The same kind of sustainability reporting is also advised for other countries with similar backgrounds and sustainability challenges.

The integrated sustainability reporting framework based on GRI standards enables the organizations to work as a system of interconnected economic, social and environmental sustainability to resolve the issue of sustainability reporting, ensure the trust of multiple stakeholders and legitimize their business operations in society.

To the best of the authors' knowledge and thorough review of literature, this is the first study that examines the sustainability reporting based on GRI in the developing country of Pakistan to extend the findings of previous studies from conventional sustainability reporting to the globally accepted GRI based sustainability reporting. Using system theory, this study provides an additional contribution to the consideration concerning sustainability reporting based on GRI standards in the context of Pakistan.