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An increasing number of last mile deliveries (LMDs) pose many sustainability challenges that retailers and logistics service providers (LSPs) can address. Using cognitive frames (CFs) as a lens, this study explored how retail and LSP managers make sense of sustainable LMDs.

The methodological approach used is a multiple embedded case study. The data were obtained from interviews with retailers and LSPs, supplemented with secondary data for triangulation.

The findings present the operational aspects of LMDs that managers associate with sustainability and indicate that retail and LSP managers frame sustainability primarily as emission reduction. Managers indicate an externalization of responsibility and a compartmentalization of the supply chain, in which social sustainability is not associated with the last mile. Most managers indicate hierarchical CFs regarding sustainability, in which sustainability is an important topic but is subordinate to economic interests.

Collaboration between retailers, LSPs and other stakeholders is viewed as challenging but could alleviate some of the sustainability shortcomings and aid in the paradoxical framing and inclusion of social issues.

A conceptualization of managerial CFs for sustainable LMDs, together with empirical frame indicators and three propositions, is presented, providing novel insights into how paradoxical CFs could make LMDs more sustainable. This approach illuminates the possibilities for how to untangle the operational manifestations of managerial framing and adds to the empirical exploration of CFs in supply chain management.

This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to materialise and effectuate organisations’ response strategies to multiple interacting logics in carbon management and the role of sustainability managers in these processes.

This study utilises the construct of accounting toolmaking, which refers to practices of adopting, adjusting and reconfiguring accounting tools to unfold how carbon tools are used as means to materialise responses to multiple interacting carbon management logics. It embraces a field study approach, whereby 38 sustainability managers and staff from 30 organisations in New Zealand were interviewed.

This study finds that carbon toolmaking is an important means to materialise and effectuate organisations’ response strategies to multiple interacting carbon management logics. Four response strategies are identified: separation, selective coupling, combination and hybridisation. Adopting activity involves considering the additionality, detailing, localising and cascading of carbon measures and targets and their linkage to the broader carbon management programme. In adjusting carbon tools, organisations adapt the frequency and orientation of carbon reporting, intensity of carbon monitoring and breadth of carbon information sharing. Through focusing on either procedural sequencing, assimilating, equating or integrating, toolmaking reconfigures the relationship between carbon tools and traditional management control systems. Together, these three toolmaking activities can be configured differently to construct carbon tools that are fit for purpose for each response strategy. These activities also enact certain roles on sustainability managers in the process of representing, communicating and/or transferring carbon information knowledge, which also facilitate different response strategies.

The study demonstrates the various carbon toolmaking practices that allow organisations to handle the multiple interacting logics in carbon management. The findings provide suggestions for organisations on how to adopt, adjust and reconfigure carbon tools to better embed the ecological logic in organisations’ strategies and operations.

The authors identify how carbon toolmaking materialises and effectuates organisations’ responses to multiple interacting logics in carbon management.

The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.

In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.

SRMs’ institutional work can be categorised into four phases with each phase representing a different approach to sustainability reporting. Organisations transition from phase one to four as they achieve a higher level of maturity and a deeper embedding and routinisation of sustainability reporting. These include educating and advocacy work undertaken by engaging with managers (phase one), transitioning to a decentralised sustainability reporting process (phase two), transitioning to leaner, focussed, materiality driven sustainability reporting (phase three), and using sustainability key performance indicators and materiality assessment reports for planning, decision-making, goal setting, performance appraisal, and incentives (phase four). However, SRMs face challenges including their inexperience, limited time and resources, lack of management commitment to sustainability reporting and low external interest in sustainability reporting. The study identifies ten reasons why material issues are not always (adequately) disclosed.

This study recommends more training and development for SRMs, and that regulation be considered to mandate the disclosure of the materiality assessments in sustainability reports.

This research extends the existing literature examining how sustainability reports are prepared and sheds further light on how a materiality assessment is undertaken. The study identifies ten reasons for the non-disclosure of material matters, including but not limited to, legitimacy motives. Researchers can use these reasons to refine their methods for evaluating published sustainability reports. At a theoretical level, the study provides four observations that institutional researchers should consider when examining forms of institutional work.

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.

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.

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.

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.

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.

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

This paper focusses on the roles and experiences of the human resource managers and safety, health and environment managers in promoting environmental sustainability in automobile industry.

The exploration uses the data generated from ten in-depth interviews with human resource managers as well as safety, health and environment (SHE) managers from three automobile companies.

Three main themes were derived from the inductive analysis in support of environmental sustainability. They comprised environment-oriented perspectives, green human resource management (HRM) practices and supportive mechanisms. These findings served as insights for the HR managers who played a supportive role in environment sustainability. This study also found that Green HRM practices within the automobile industry were confined to green training and development, green rewards, green employee involvement and green orientation.

The outcome of this study carries implications for managers and businesses in designing a more sophisticated framework for Green HRM practices for their companies so as to achieve a more progressive sustainable goal. For instance, HR managers who are environment-oriented can play a more active role in environmental sustainability. They can participate directly in developing policies by co-partnering with their SHE colleagues. They can encourage and motivate their employees to apply green practices both at work and in their homes. This integration would eventually create a cascading effect that could reduce the industry's negative impact on environment, thereby developing a more environmentally-friendly society.

This study provided practical implications for both the HR and SHE managers in taking up responsibilities in environmental sustainability. This study also indicated the practical implications for the top management in the automobile industry, especially in the designing of the environmental sustainability framework.

This study contributes to the Green HRM area by understanding and comparing the roles of the HR managers and their counterpart, the SHE managers, in support of environmental sustainability. The comparison would provide a clearer picture on how the implementation of Green HRM can be implemented within the automobile industry.

Despite the growing importance and complexity of modern supply chains, little scholarly attention has been devoted to cognitive processes in supply chain management (SCM). In particular, we know little about the structure of supply chain managers’ cognitive frames and how differences between frames affect sustainable supply chain management (SSCM).

Given the relative scarcity of the topic, this paper uses a conceptual approach. Building on prior literature from cognitive psychology and related areas, it develops ideal types of cognitive frames with which supply chain managers approach sustainability-related decisions.

This study first develops three ideal-type cognitive frames – unidimensional, hierarchical and paradoxical. This paper then shows that it makes a difference which one of these a supply chain manager holds when addressing issues related to sustainable supply. Thereafter, this study discusses the antecedents that can explain why a manager holds a particular cognitive frame.

This paper represents one of the first analyses of how the structure of a supply chain manager’s cognitive frame impacts their firm’s sustainable supply initiatives. Although developed with regard to SSCM, the arguments have implications for other management areas too, not least for the education of future SCM professionals.

Given their boundary-spanning role, attention to the cognitive processes of supply chain managers is crucial to understanding the conditions under which firms can address sustainability challenges in their supply chains.

The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt to connect the concept of “sustainability” to their specific experience, as they seek to make sustainability meaningful (i.e. filling it with unfolding meaning) through accounting and within particular discursive spaces.

The authors rely upon the case of LOGIC, a large international oil and gas company operating in more than 70 countries worldwide. The authors analyze the evolution of discourses concerning sustainability inside the company, as well as the changing accounting and reporting practices, with a particular focus on integrated reporting.

The authors show that accounting and reporting practices (such as integrated reporting within LOGIC) provide the conditions for “sustainability”—as a discursive concept—to become meaningful, while evolving themselves as they are attached to this concept. They do so by enabling individuals (the management team within LOGIC) to connect their diverse experiences and aspirations to the concept of sustainability. Rather than filling sustainability with stable meaning, the authors observed that individuals are attracted by the gaps left by accounting representations, leading to the development of new practices and unfolding meanings within specific discursive spaces.

Most of the literature on sustainability accounting and reporting practices concentrate on the need for these practices to mirror what companies do about sustainability. Differently, the authors add to the very few studies on “aspirational” reporting that have emphasized the enabling effects of the gap between what companies say and do about sustainability. The authors do so by demonstrating that accounting is “aspirational” not only because it stimulates corporate efforts toward an imaginary better future, but also because it attracts managers’ particular aspirations through its representational gap. The authors show that this gap enables meaningful connections between individuals (their particular experience and aspirations) and “sustainability,” bringing this concept into their specific discursive space and, thereby, leading to the emergence of new practices.

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Communication about sustainability in fashion is complex. While fashion businesses have increasingly sought to manage their sustainability practices, their understanding of how to communicate about sustainability persuasively remains limited. The authors argue that a key problem with a firm’s efforts in communicating about sustainability is that it is a psychologically distant issue for both businesses and stakeholders. This paper aims to apply construal level theory to explore managers’ construal level in shaping communication about sustainability.

The paper used a two-phase qualitative methodology. Phase one involved undertaking interviews with ten managers in fashion firms to address communications about sustainability in the UK. In phase two, 16 consumers interpreted and reflected on the persuasiveness of communications about sustainability encompassing both concrete and abstract forms of messaging.

The authors identify the factors driving different approaches to communication (concrete and abstract) depending on the construal levels of managers, managers’ perceptions of the construal level of target stakeholders and the perceived authenticity of the sustainability claim. The paper highlights the conditions under which the (mis)match with the brands’ sustainable practices works in crafting communication. The authors also highlight three main communication strategies in responding to the complexity of sustainability in fashion ecosystems: amplification, quiet activist and populist coupling.

As an in-depth qualitative study, the authors seek to expose an under-researched phenomenon, yet generalisations both within the fashion industry and beyond are limited by this focus.

Fashion managers need to be flexible and evaluate how their communications about sustainability affect stakeholders’ evaluations of their brands. As sustainability in fashion brands grows, concrete and specific sustainability messaging may be necessary to improve sustainable behaviours.

The prevailing literature encourages symbiosis between sustainability practices and communications; such relationships are rare, and studies outside the consumer perspective are also rare. To the best of the authors’ knowledge, this exploratory study is the first to understand how managers’ construal level influences decisions around communications about sustainability in fashion and how these messages are perceived by consumers.

Although awareness of environmental sustainability has increased over the past few decades, the current market share of sustainable products remains low. Because of their market position, large-scale and high-volume consumer interactions, food retailers are appropriate venues to entice consumers to buy more sustainable foods. The purpose of this paper is to examine the extent to which food retailers are perceived to have embedded sustainability initiatives in their marketing strategies and to have taken sustainable tactical measures on the store floor. In addition, the study considered the roles played by social identification (SI) and by perceived external prestige (PEP).

Based on a literature review and semi-structured qualitative interviews with the chief executive officers (CEOs) of Dutch food retailers, the authors conducted an online panel survey among the managers of these food retailers.

The results of the study show the positive impacts of managers’ SI with a sustainable consumer group and managers’ PEP on the perceived environmental sustainability initiatives of Dutch food retailers. The study finds that managers’ SIs are powerful ways to engender employee loyalty. Moreover, organisations that are perceived to have more external prestige are perceived as being more capable of developing sustainability policies.

The current study combines views from CEOs of large Dutch food retailers with supermarket manager’s perceptions of sustainability initiatives on a strategical and tactical level of an organisation. It uses insights from CSR, food retail and SI theory literature to explain these perceptions.