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Open Access
Article
Publication date: 11 April 2023

Francesco Scarpa, Riccardo Torelli and Simona Fiandrino

This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19.

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Abstract

Purpose

This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19.

Design/methodology/approach

The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for the accomplishment of the SDGs. Then, the interviews’ transcripts and the companies’ sustainability reports were thematically analysed to tease out relevant findings.

Findings

The findings show that companies have intensified their SDGs efforts during COVID-19, implementing an approach closer to the “Sustainability for Braving Crisis”. The findings unveil the transformational mechanisms which determined and facilitated this improvement at three levels of the business SDGs engagement: “WHY” (general awareness and motivations), “HOW” (governance mechanisms, organizational structure and stakeholder dialogue) and “WHAT” (SDGs identification and prioritization and actions for the SDGs). These findings uncover the mechanisms through which a global crisis may prompt and catalyse sustainable business practices, acting as i) an inspirational and empowering event, ii) an organisational lever and iii) a reference point.

Practical implications

This research has important implications for practice and policy, as it offers managers and stakeholders guidance to understand how companies have reshaped their sustainability practices during the pandemic and drives future corporate responses in times of crisis.

Social implications

This study shows that a crisis may be a powerful lever to intensify business sustainability practices towards a better contribution to the SDGs.

Originality/value

This study focuses on how companies have revised their SDGs practices when faced with a global crisis such as COVID-19.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 2 November 2023

Teresa Villacé-Molinero, Laura Fuentes-Moraleda, Alicia Orea-Giner, Rocío González-Sánchez and Ana Muñoz-Mazón

This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs…

Abstract

Purpose

This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs through their participation in a service-learning programme alongside an international volunteering project. The theoretical framework for understanding this skill transformation process is based on the “rite of passage”.

Design/methodology/approach

Qualitative methodology is adopted by conducting 23 online surveys with volunteers (virtual and onsite) and five with coordinators across the rite of passage phases. Volunteering was carried out in five Mayan indigenous communities in Mexico as part of an international cooperation project with the goals of supporting community-based tourism development and strengthening volunteers’ skills in accordance with the SDGs.

Findings

Results show that international volunteering programmes for university students significantly enhance their interpersonal and professional skills, demonstrating strong potential for implementing the SDGs. These programmes provide learning and education opportunities for both volunteers and local communities. Volunteers gain a broader perspective on gender equality and cultural barriers. Additionally, volunteering supports sustainable tourism, economic worth and collaboration among institutions. Both volunteers’ personal characteristics (educational level and sociocultural context), as well as their sociocultural context, influenced the perception of the skill transformation process and learning about the SDGs. Finally, a new educational university programme in volunteering aligned with SDGs is proposed.

Practical implications

This research examines the practical ramifications of incorporating volunteer programmes into university courses. Universities must include these initiatives in their educational systems as a means of enhancing student learning.

Social implications

A new educational university programme in volunteering aligned with SDGs is proposed. This study suggests a shift in university mindset, as well as increased funding for training and adherence to the SDGs.

Originality/value

This study pioneers the rite of passage framework in an international volunteer tourism project facilitated by universities, emphasizing volunteering as a valuable tool for SDG implementation, considering the interrelationships between objectives.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 23 November 2023

Silvia Baiocco and Paola M.A. Paniccia

This paper aims to better understand how business model innovation (BMI) occurs in the context of sustainable entrepreneurship, emphasizing the dialectical nature of…

Abstract

Purpose

This paper aims to better understand how business model innovation (BMI) occurs in the context of sustainable entrepreneurship, emphasizing the dialectical nature of entrepreneurial relationships. To do so, key interdependencies and reciprocal influences between internal/firm-specific and external/environmental factors underlying BMI for sustainability are analysed through co-evolutionary lenses.

Design/methodology/approach

A co-evolutionary framework is developed and applied to a longitudinal business model (BM) analysis of 15 Italian widespread hotels, which creatively use historic villages at risk of abandonment to establish their hotels.

Findings

Largely influenced by the interplay between internal and external factors, BMI of widespread hotels occurs through multilevel co-adaptations, which are recognised as virtuous by all stakeholders involved. Effective variations of the BM value elements are selected resulting in circular economy practices, which are retained for successful BMI, radical (first) and incremental (thereafter). Knowledge of specific local and multi-local conditions, time awareness and a future-oriented temporal perspective, by both entrepreneurs and policymakers, favour this dynamic.

Practical implications

Developing targeted policies and practices based on increased organisational knowledge supported by indicators can help in selecting and retaining successful variations of BMs appropriately in/with time with positive effects on firms' performance and sustainable development.

Originality/value

This study provides a novel co-evolutionary framework that explicitly links sustainable entrepreneurship and BM concepts in the accommodation sector. It further proposes a dynamic and holistic explanation of BMI for sustainability from which the crucial roles of the time-knowledge binomial and circular practices emerge.

Details

Business Process Management Journal, vol. 29 no. 8
Type: Research Article
ISSN: 1463-7154

Keywords

Open Access
Article
Publication date: 19 September 2022

Isaac Cheah, Anwar Sadat Shimul and Min Teah

This paper aims to examine consumers’ evaluation of and reaction to the coexistence of brand misconduct and sustainability claims through a series of studies.

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Abstract

Purpose

This paper aims to examine consumers’ evaluation of and reaction to the coexistence of brand misconduct and sustainability claims through a series of studies.

Design/methodology/approach

The research questions are examined across three studies. Consumer’s scepticism of corporate social responsibility (CSR) is considered the driver of brand distance. Brand hypocrisy is postulated to mediate the relationship between scepticism to CSR and brand distance. Furthermore, brand trust and desire for exclusivity are tested as moderators of brand hypocrisy and brand distance.

Findings

The findings showed that environmental misconduct leads to perceived brand hypocrisy and brand distancing. When luxury brands take action to remedy their actions, the perceived brand hypocrisy and brand distancing decrease. In addition, brand trust and desire for exclusivity dilute the relationship between brand hypocrisy and brand distance.

Originality/value

The findings show that, standing in a contradictory position, brands can still reduce the consumers’ perceived brand distance by building a strong consumers’ trust toward the brand. At the same time, relating the luxury consumers’ yearning for the exclusive products and services, the findings show that the consumers with a strong desire for exclusivity feel a lower level of brand distance even if the brand gets involved in misconduct.

Propósito

Este artículo examina la evaluación y la reacción de los consumidores ante la coexistencia de la mala conducta de la marca y las alegaciones de sostenibilidad a través de una serie de estudios.

Diseño/metodología/enfoque

Las preguntas de investigación se examinan a través de tres estudios. El escepticismo de los consumidores respecto a la RSC se considera el motor del distanciamiento de las marcas. Se postula que la hipocresía de la marca media la relación entre el escepticismo hacia la RSE y la distancia de la marca. Además, se comprueba que la confianza en la marca y el deseo de exclusividad son moderadores de la hipocresía y la distancia a la marca.

Conclusiones

Los resultados mostraron que la mala conducta medioambiental conduce a la percepción de hipocresía de la marca y al distanciamiento de la misma. Cuando las marcas de lujo toman medidas para remediar sus acciones, la hipocresía y el distanciamiento de marca percibidos disminuyen. Además, la confianza en la marca y el deseo de exclusividad diluyen la relación entre la hipocresía y el distanciamiento de la marca.

Originalidad

Los resultados demuestran que, situándose en una posición contradictoria, las marcas pueden seguir reduciendo el distanciamiento de marca percibido por los consumidores mediante la creación de una fuerte confianza de los consumidores hacia la marca. Al mismo tiempo, relacionando el anhelo de los consumidores de lujo por los productos y servicios exclusivos, nuestros hallazgos muestran que los consumidores con un fuerte deseo de exclusividad sienten un menor nivel de distancia a marca incluso si la marca se ve involucrada en una mala conducta.

目的

本文通过一系列的研究, 考察了消费者对品牌不当行为和可持续发展主张并存的评价和反应。

设计/方法/途径

研究问题在三项研究中得到了检验。消费者对企业社会责任的怀疑被认为是品牌距离的驱动因素。品牌伪善被假设为介导对企业社会责任的怀疑和品牌距离之间的关系。此外, 品牌信任和对排他性的渴望被测试为品牌伪善和品牌距离的调节因素。

研究结果

研究结果显示, 环境方面的不当行为导致了人们对品牌伪善和品牌距离的感知。当奢侈品牌采取行动补救他们的行为时, 被感知的品牌伪善和品牌距离就会减少。此外, 品牌信任和对排他性的渴望稀释了品牌伪善和品牌距离之间的关系。

原创性/意义

研究结果表明, 站在矛盾的立场上, 品牌仍然可以通过建立消费者对品牌的强烈信任来减少消费者感知的品牌距离。同时, 联系到奢侈品消费者对独家产品和服务的渴望, 我们的研究结果表明, 即使品牌涉及到不正当行为, 对独家性有强烈渴望的消费者也会感到较低的品牌距离。

Content available
Book part
Publication date: 2 November 2023

Abstract

Details

Impact of Industry 4.0 on Sustainable Tourism
Type: Book
ISBN: 978-1-80455-157-8

Open Access
Article
Publication date: 12 July 2023

Hakan Karaosman and Donna Marshall

This impact pathways paper proposes that operations and supply chain management (OSCM) can help to ensure that the transition from a high-carbon to low-carbon fashion industry…

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Abstract

Purpose

This impact pathways paper proposes that operations and supply chain management (OSCM) can help to ensure that the transition from a high-carbon to low-carbon fashion industry takes place in a just, inclusive and fair way. By immersion in fashion brands, suppliers and workers' realities across multiple supply chains, the authors identify challenges and issues related to just transitions, whilst proposing research pathways to inspire future OSCM research and collaboration using innovative and creative methods to answer complex questions related to just transition.

Design/methodology/approach

The research the authors introduce used a multi-level field research approach to investigate multiple fashion supply chains in transition.

Findings

The authors uncovered that in the pursuit of lowering carbon emissions, fast-fashion giants work with industrial associations to create top-down governance tools, leading to severe problems in supply chain data and paradoxical demands. These demands are cascaded onto the workers in these supply chains. The goals and tools dictated by the fashion giants exclude workers, whilst the physiological and psychological effects on the workers are routinely ignored. These issues impede a just transition to a low-carbon fashion industry.

Originality/value

The authors introduce concepts largely missing from OSCM literature and ensure representation of the most marginalised group, supply chain workers, in a novel setting in a call for research in this emerging area.

Details

International Journal of Operations & Production Management, vol. 43 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 7 July 2023

Gennaro Maione

This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative…

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Abstract

Purpose

This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative (GRI) Standards, the challenges to be faced and the implications that can arise for accounting professionals, managers, policymakers and scholars alike.

Design/methodology/approach

The single case study approach was followed. Qualitative content analysis and thematic analysis were used for an in-depth, contextual examination of Enel Green Power's sustainability reporting practices and the adoption of the GRI Standards. The documents analyzed include annual sustainability reports, integrated reports and press releases over the period ranging from 2018 to 2022.

Findings

The GRI Standards' adaptability, modular structure and emphasis on stakeholder involvement emerged as stimulating factors for Enel Green Power. GRI Standards allowed the company to benchmark its sustainability performance against competitors and identify areas for improvement. The company faced challenges during the implementation of the GRI Standards concerning data collection and management across global operations, stakeholder identification and engagement and alignment of sustainability reporting with corporate strategy. The company addressed these challenges by investing in robust data management systems, maintaining active communication with stakeholders and embedding sustainability into its corporate culture.

Research limitations/implications

This research contributes to the academic literature on sustainability reporting and accounting, offers valuable insights for managers and professionals and informs policymakers about the potential benefits and challenges associated with the adoption of GRI Standards. The paper highlights the importance of aligning organizational strategies with global sustainability frameworks and fostering a culture of transparency and stakeholder engagement.

Originality/value

This work offers a novel contribution to the scholarly discourse on sustainability reporting standardization, shedding light on the governance challenges to be faced and providing potential solutions.

Details

Transforming Government: People, Process and Policy, vol. 17 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

Abstract

Details

Attaining the 2030 Sustainable Development Goal of Sustainable Cities and Communities
Type: Book
ISBN: 978-1-80455-839-3

Open Access
Article
Publication date: 5 June 2023

Jayne Bryant, James Ayers and Merlina Missimer

Transformative learning and leadership are key leverage points for supporting society’s transition towards sustainability. The purpose of this study was to identify the outcomes…

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Abstract

Purpose

Transformative learning and leadership are key leverage points for supporting society’s transition towards sustainability. The purpose of this study was to identify the outcomes of transformational learning within an international sustainability leadership master’s program in Sweden. The study also prototypes a typology for transformative learning (TTL) in the context of sustainability leadership education.

Design/methodology/approach

Alumni spanning 15 cohorts provided answers to a survey, and the responses were used to identify the outcomes of the program. Graduates were asked to describe what transformed for them through the program. Empirical data was coded prototyping the use of the TTL in sustainability education context.

Findings

Graduates of the Master’s in Strategic Leadership towards Sustainability program, described transformation with regards to their Self-in-relation to Others and the World, their Self-knowledge, sense of Empowerment/Responsibility; their Worldview became More Comprehensive or Complex, and they gained New Awareness/New Understandings which transformed their Worldview. Many described transformations in their general Ways of Being in the world. Findings suggest the TTL learning as a good basis for analysis in the education for sustainable development (ESD) context. Suggestions for the TTL include further development of the process that articulates the relational, interdependent and perhaps a priori relationships between elements that transform.

Research limitations/implications

This study presents the outcomes of transformational learning within an international sustainability leadership master’s program. It prototypes the use of a TTL within the ESD context using empirical data. This combination provides practical insights to a dynamic, often theoretical and hard to articulate process.

Originality/value

This study presents the outcomes of transformational learning within an international sustainability leadership master’s program. It prototypes the use of a TTL in the ESD context and assesses the outcomes of a sustainability leadership program using empirical data. This combination provides practical insights to a dynamic, often theoretical and hard to articulate process.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 9 December 2022

Itziar Rekalde-Rodríguez, Pilar Gil-Molina and Esther Cruz Iglesias

The purpose of this paper is to examine the design of choreographies or learning environments which the students participating in Ocean i3 pass through during their participation…

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Abstract

Purpose

The purpose of this paper is to examine the design of choreographies or learning environments which the students participating in Ocean i3 pass through during their participation in the project, which requires constant review and interpretation, in times of COVID-19. To this end, it is proposed to: define the institutional teaching choreographies to create authentic and meaningful environments for the active learning of university students; interpret the transversal competences for the sustainability developed in Ocean i3 within the framework of institutional teaching choreographies; and value the strengths and weaknesses of the teaching choreographies implemented for the development of transversal competences for sustainability in a situation of health-care crisis.

Design/methodology/approach

An exploratory method with an interpretative approach has been selected that enables us to address living and evolving scenarios, didactic choreographies and the development of competences for sustainability.

Findings

The perception of students and teachers reveals that it is the use of a multilingual linguistic repertoire (multilingualism) that is most enhanced in Ocean i3, although the global and integrative vision of problems and the integration and management of knowledge through contributions from different disciplines and the social context (transdisciplinarity) are also highlighted.

Originality/value

This paper describes how face-to-face institutional teaching choreographies for an innovation project have been transformed into synchronous online choreographies encouraging the development of competences for sustainability.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

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