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Open Access
Article
Publication date: 11 July 2022

Lilian M. de Menezes, Ana B. Escrig-Tena and Juan C. Bou-Llusar

As a Quality Management (QM) framework, the European Foundation for Quality Management (EFQM) Excellence Model has stakeholder management at its core. In EFQM (2012), based on…

3009

Abstract

Purpose

As a Quality Management (QM) framework, the European Foundation for Quality Management (EFQM) Excellence Model has stakeholder management at its core. In EFQM (2012), based on which assessments were made until 2021, “creating a sustainable future” was a fundamental principle, but how it translated to a Sustainability Orientation and delivered to stakeholders remains questionable. This study aims to investigates the Sustainability Orientation within EFQM (2012) and its associations with Results for stakeholders.

Design/methodology/approach

Longitudinal assessments of recognized-for-excellence organizations by a partner of EFQM are considered. Using factor analysis, scores on the sub-criteria that defined “creating a sustainable future” are investigated, and a Sustainability Orientation is inferred. Panel regressions and structural equation modeling assess the correlations between Sustainability Orientation and Results. A qualitative analysis follows, where sustainability reports from role-models within this population are text mined to examine whether and how they reflected the guidance in EFQM (2012) concerning “creating a sustainable future”.

Findings

Direct and indirect positive associations between the Sustainability Orientation implied by EFQM (2012) and stakeholder-performance are confirmed. Yet, inferences from text mining of reported priorities of role-models of excellence illustrate that EFQM (2012) might have driven different strategies towards sustainability.

Originality/value

Despite conceptualizations that the EFQM model embeds a Sustainability Orientation, to the best of the researchers’ knowledge, its existence and likely impact remain to be examined. By combining longitudinal statistical analysis, structural equation models and text mining, consistent insights on the link between Sustainability Orientation and organizational performance are obtained.

Details

International Journal of Operations & Production Management, vol. 42 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 12 July 2022

Malgorzata Zieba, Susanne Durst and Christoph Hinteregger

The purpose of this study is to examine the effect of knowledge risk management (KRM) on organizational sustainability and the role of innovativeness and agility in this…

5169

Abstract

Purpose

The purpose of this study is to examine the effect of knowledge risk management (KRM) on organizational sustainability and the role of innovativeness and agility in this relationship.

Design/methodology/approach

The study presents the results of a quantitative survey performed among 179 professionals from knowledge-intensive organizations dealing with knowledge risks and their management in organizations. Data included in this study are from both private and public organizations located all over the world and were collected through an online survey.

Findings

The results have confirmed that innovativeness and agility positively impact the sustainability of organizations; agility also positively impacts organizational innovativeness. The partial influence of KRM on both innovativeness and agility of organizations has been confirmed as well.

Research limitations/implications

The paper findings contribute in different ways to the ongoing debates in the literature. First, they contribute to the general study of risk management by showing empirically its role in organizations in the given case of organizational sustainability. Second, by emphasizing the risks related to knowledge, this study contributes to emerging efforts highlighting the particular role of knowledge for sustained organizational development. Third, by linking KRM and organizational sustainability, this paper contributes empirically to building knowledge in this very recent field of study. This understanding is also useful for future development in the field of KM as a whole.

Originality/value

The paper lays the ground for both a deeper and more nuanced understanding of knowledge risks in organizations in general and regarding sustainability in particular. As such, the paper offers new food for thought for researchers dealing with the topics of knowledge risks, knowledge management and organizational risk management in general.

Details

Journal of Knowledge Management, vol. 26 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 22 September 2020

Katia Corsi and Brunella Arru

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the…

10128

Abstract

Purpose

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.

Design/methodology/approach

Using a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.

Findings

Informal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.

Research limitations/implications

The criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.

Practical implications

This paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.

Originality/value

Compared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 30 September 2021

Johannes Slacik, Birgit Grüb and Dorothea Greiling

Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with…

1908

Abstract

Purpose

Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with regulatory requirements and stakeholder expectations. Research on the integration of SM and its control mechanisms in corporate business remains scarce. This study aims to focus on Sustainability Management Control Systems (S)MCS applied in Electric Utility Companies (EUC), which experience close scrutiny by its stakeholders in as much as they play an important role in climate change agendas.

Design/methodology/approach

The methodological approach includes in-depth expert interviews within seven Austrian EUC followed by qualitative content analysis. This study builds on “MCS as a package” by Malmi and Brown (2008). Institutional logics (IL) are used for the theoretical approach.

Findings

Results show that several IL are involved in implementing strategic SMCS in EUC. Managers cope by integrating emerging hybrid logics, selectively coupled SMCS and making sense by building a communication bridge between the strategic and operative levels to create awareness.

Research limitations/implications

Results show that managers in EUC have to acquire a new hybrid logic for SD. This implies the use of informal controls and a strong focus on administrative and cultural controls as the main control mechanisms for SM.

Originality/value

The paper contributes to MCS research by using the scarcely applied theoretical framework of IL. Findings facilitate a better understanding of the control mechanisms behind SM and the coping strategies of managers in applying SMCS.

Details

International Journal of Energy Sector Management, vol. 16 no. 1
Type: Research Article
ISSN: 1750-6220

Keywords

Open Access
Article
Publication date: 1 December 2020

Michela Magliacani and Daniela Sorrentino

The purpose of this research aims at extending the knowledge on whether and how universities include sustainability dimensions in managing their collections. Precisely, the study…

1254

Abstract

Purpose

The purpose of this research aims at extending the knowledge on whether and how universities include sustainability dimensions in managing their collections. Precisely, the study focusses on the creation of a university museum (UM), as an embryonic stage of life during which management concerns both strategic and operational issues.

Design/methodology/approach

Sustainability is envisioned as a multifaceted concept, composed of the economic, cultural, environmental and social dimensions. Resorting to an acknowledged theoretical model for sustainable development in museum management, a qualitative interpretative study is carried out, gathering data from multiple sources. The empirical setting is the University of Pavia, which has recently created a new Museum of Natural History (Kosmos).

Findings

Results highlight how sustainability dimensions intertwin in UM creation. Moreover, the economic dimension emerges as a basement for the others. Value for the community, expressed in economic terms, must be ensured in UMs creation as well as throughout its entire life, in order to support cultural, environmental and social sustainability.

Research limitations/implications

Focussing on the embryonic stage of UMs life allowed to consider how sustainability is embedded in relevant strategic and operational decisions. Nevertheless, scholars are encouraged to replicate the study in other stages of UMs' life, in a way to provide insights on its dynamics.

Practical implications

University collections managers can benefit from this research by acknowledging the role played by the economic dimension of sustainability. Notwithstanding their mission, universities should pay attention to extracting economic value from the management of their collections, as a means to ensure innovative and sustainable management on the cultural, environmental and social respects. Furthermore, this research suggests how a higher education system is able to create a new museum by relying on interdisciplinary competencies, which support sustainability since the embryonic stage.

Originality/value

This research contributes to the cultural heritage management literature by proposing an updated version of the sustainable development model for museums, which highlights the different relevance of the sustainability dimensions with particular regard to the UM creation and management.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 11 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

Open Access
Article
Publication date: 13 July 2022

María Barreiro-Gen, Rodrigo Lozano, Angela Carpenter and Nuria Bautista-Puig

Government-owned companies (GOCs), such as ports, have engaged in efforts to become more sustainable. Most of such efforts have been technological and policy ones and mainly…

1728

Abstract

Purpose

Government-owned companies (GOCs), such as ports, have engaged in efforts to become more sustainable. Most of such efforts have been technological and policy ones and mainly focusing on the environment, with limited research on organisational change management. This paper aims to provide insights into how ports have been addressing sustainability change forces and pressures.

Design/methodology/approach

Twelve semi-structured interviews were conducted with top-level directors and sustainability managers, representing ports across Europe’s maritime regions and a range of port types and sizes. The interviews were analysed using grounded theory’s constant comparative analysis.

Findings

The findings highlighted that the ports’ success in their process to become more sustainable depends on how they take advantage of the thrust forces and reduce the drag ones. The findings serve to develop the “ports’ sustainability change management framework”, with five stages: reactive, proactive, transactive, interactive, and sustainable port.

Practical implications

Ports, and other GOCs, should capitalise on their private–public nature in their contribution to making societies more sustainable by adopting a holistic perspective and interactive changes.

Originality/value

This paper provides a dynamic perspective on corporate sustainability efforts, particularly on GOCs, through organisational change management complementing technocentric and managerial approaches.

Details

Social Responsibility Journal, vol. 19 no. 6
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 31 March 2023

Idoya Ferrero-Ferrero, María Jesús Muñoz-Torres, Juana María Rivera-Lirio, Elena Escrig-Olmedo and María Ángeles Fernández-Izquierdo

This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of…

2316

Abstract

Purpose

This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading position in sustainability.

Design/methodology/approach

The study applies a content analysis procedure based on a proposed analytical framework to codify the commitment and the SDG integration. In order to analyze the consistency of the integration, this study has provided a “SDG integration” score based on fuzzy inference systems methods. The companies in the sample have been identified as benchmarks in terms of sustainability in a specific region of Spain.

Findings

The findings show a lack of formality regarding the SDG commitment at the highest decision-making level and a low level of SDG integration in the reporting and management systems. These results are mainly explained because the most companies do not prioritize according to the materiality analysis and those SDGs more reported have not been deployed along targets and KPIs in a consistent way.

Research limitations/implications

The results provide practical implications that help to overcome the limitations in terms of comparison and consistency of the SDGs-reported information. It also illustrates how the leading sustainable companies are doing the SDG reporting and suggests which elements could be improved to promote a consistent integration of the SDGs in the management systems.

Originality/value

This study provides new work lines in the promotion of an effective SDG-business reporting based on a robust management structure that allows an alignment among the SDG-business decisions based on a normative, strategic and operational approach.

Content available
Article
Publication date: 11 October 2021

Lorren Kirsty Haywood

This research investigates what is driving corporate sustainability within South African organisations and to what extent these drivers intersect with risk management. This is…

Abstract

Purpose

This research investigates what is driving corporate sustainability within South African organisations and to what extent these drivers intersect with risk management. This is important as new and emerging business risks are proving to be directly linked to sustainability issues having implication on long-term organisational performance. This implies that sustainability and risk should not be mutually exclusive.

Design/methodology/approach

By means of semi-structured interviews, sustainability managers of 11 South African organisations were engaged to gain insight relating to the immediate sustainability issues, risk landscape and the possible intersection between these issues within their organisations. Questions posed were around drivers of sustainability, risks to an organisation, changes in risks, relationship between sustainability and risk. By means of thematic analysis key issues emerging from the responses of the sustainability managers could be identified and themes determined based on similarities. This was followed by trend analysis of the frequency of responses to different sustainability and risk themes to interpret the data.

Findings

Results reveal that sustainability and risk management are similar in their intent purpose and output both aligned towards reducing impacts and managing uncertainty. However even though sustainability has increasingly become integral to business its value contribution and linkage with risk management differ significantly amongst organisations. This suggests that sustainability and risk management remain two distinct frameworks for managing uncertainty in business.

Originality/value

Research on integrating a sustainability perspective in risk management is at an early stage. To understand and respond to emerging risks, organisations need to integrate sustainability and risk management into their decision strategies – not only to minimize potential losses but also to exploit new business opportunities arising from the sustainability agenda. Future research should be directed towards advancing systematic methods for identifying and managing sustainability risks such that key sustainability challenges are firmly embedded in the risk management of the business. In this regard, organisations would be in a position to build resilience into their business models and operations.

Details

Social Responsibility Journal, vol. 18 no. 8
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

1232

Abstract

Purpose

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

Design/methodology/approach

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

Findings

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

Practical implications

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Originality/value

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 17 February 2022

Daniela Argento, Laura Broccardo and Elisa Truant

This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and…

2930

Abstract

Purpose

This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and make sense of sustainability and thereby contribute to the sustainability paradox.

Design/methodology/approach

In a case study on IREN, an Italian listed multi-utility with considerable engagements with sustainability, data collection through interviews, e-mails and document analysis revealed contradictions raised by directors and middle managers. Findings were analyzed by iterating with the literature used to frame this study, which combines organizational sensemaking, paradoxes and management control.

Findings

The sustainability paradox comprises various facets. Directors and middle managers interpret sustainability differently depending on their role within the organization and their perceptions of the concept itself. Different interpretations thus occur within and across organizational levels and functions, impacting how sustainability is implemented and monitored. The use of parallel management control systems (MCSs) reflects multiple and fragmented sensemaking, which explains the facets of the sustainability paradox.

Research limitations/implications

Although this work illuminates the role played by individuals at top- and middle-management organizational levels and MCSs in relation to the sustainability paradox, more research is needed on how individuals make sense of sustainability at the lowest organizational levels.

Practical implications

Organizations claiming commitment to sustainability must establish communication forms on the practicalities of sustainability throughout the organization to stimulate shared sensemaking and the design and use of inclusive MCSs.

Originality/value

This paper explains why and how organizations unconsciously enact various facets of the sustainability paradox.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

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