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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.

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.

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.

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.

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.

This study examines education for sustainability (EfS) within the Chinese context, to specifically enrich the understanding on how EfS is structured and implemented to nurture citizenship in the policy practices of universities in Mainland China and Hong Kong.

A cross-case analysis is recruited to examine the commonalities and differences between two universities and identify patterns in cultivating sustainability citizenship within higher education institutions (HEIs) in China. Data were collected through reviewing documents, including two universities’ strategic plans, action plans, department meeting memos, program introductions, course outlines and publicity coverage. Observation was also adopted to enrich the data for analysis, covering meetings, speeches by senior management, university events and informal conversations about university operations.

Citizenship and sustainability in university strategic planning, curriculum and instruction, carriers of EfS institutionalization, and resources and impacts of EfS beyond the institutes were analyzed in a comparative manner, offering valuable insights into how EfS can be institutionalized in different universities based on their unique appeals, existing curriculum and management systems.

By exploring these intra-national distinctions in EfS, the study sheds light on the variation within China's citizenship education, which is traditionally seen as highly unified with limited room for differences. The detailed exploration of university strategies and program/course content enriches the literature of sustainability as an educational phenomenon on an international scale and modernized citizenship education in China.

While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how construction companies anchor the topic of sustainability in their strategic and operative management control practices. The implementation of sustainable business models and sustainability strategies requires proper management control instruments or mechanisms that support the transformation process or make it possible in the first place.

A qualitative content analysis based on deductive and inductive procedures was conducted. 39 sustainability reports published by the largest construction companies in the EU were examined.

Valuable insights are provided by showing which control instruments and mechanisms are used to improve corporate sustainability performance as well as how these are linked systematically. The results show that the focus is on strategic planning, cultural and administrative controls, while short-term targets, which could set out the path to achieving the long-term sustainability goals set, are often not reported. Strategic stakeholder theory and legitimacy theory provide explanations for the use of management control practices identified.

Previous studies often focus on selected single control practices and miss holistic approaches for investigating corporate sustainability in construction companies. Furthermore, theoretical perspectives with instrumental and socio/political views on corporate sustainability help us explain the control practices applied. Moreover, practitioners, standard setters and legislators can use the findings for sustainability management or for developing standards and legislation.

This study aims to convey lessons learned from two sustainability initiatives at Norway’s largest university. This contributes to knowledge-based discussions of how future, sustainable higher education institutions (HEIs) infrastructures should be envisioned and planned if the fundamental uncertainty of the future development of learning, researching and teaching is acknowledged.

This study was submitted on 24 January 2023 and revised on 14 September 2023. HEIs, particularly when they are engaged in research activities, have a considerable environmental footprint. At the same time, HEIs are the main producers and disseminators of knowledge about environmental challenges and their employees have a high awareness of the urgent need to mitigate climate change and biodiversity loss. In this study, the gap between knowledge and environmental performance is addressed as a question of infrastructural change, which is explored in two case studies.

The first case study presents limitations of ambitious, top-down sustainability planning for HEI infrastructures: support from employees and political support are central for this strategy to succeed, but both could not be secured in the case presented leading to an abandonment of all sustainability ambitions. The second case study exposes important limitations of a circular approach: regulatory and legal barriers were found against a rapid and radical circular transformation, but also more fundamental factors such as the rationality of an institutional response to uncertainty by rapid cycles of discarding the old and investing in new equipment and facilities.

Being based on qualitative methods, the case studies do not claim representativity for HEIs worldwide or even in Norway. Many of the factors described are contingent on their specific context. The goal, instead, is to contribute to learning by presenting an in-depth and context-sensitive report on obstacles encountered in two major sustainability initiatives.

Research reporting on sustainability initiatives too often focuses descriptively on the plans or reports the successes while downplaying problems and failures. This study deviates from this widespread practice by analysing reasons for failure informed by a theoretical frame (infrastructural change). Moreover, the juxtaposition of two cases within the same context shows the strengths and weaknesses of different approaches to infrastructural change particularly clearly.

This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the governance of socio-technical transitions in water, electricity, transport and waste management, and identify barriers and enabling factors that enhance transformative practices in universities.

The analytical framework proposed in this paper combines the elements of governance network theory (GNT) and transition topology. The framework of this study is grounded in an actor-centric approach using GNT to understand networks conducive to sustainability transitions. Events and governance networks were mapped on a transition topology to visualise organisational and institutional changes over time. The study engaged students, management, academic and administrative staff in building a community of practice towards sustainability. This research is based on qualitative content analysis grounded in interview data, focus group discussions, workshops, webinars and secondary data analysis.

The findings show that the university has consolidated a sustainability vision and targets, but several factors prevent the community from achieving these targets, including hierarchical decision-making processes, a multitude of disjointed committees and fragmentation in the campus community.

This research adds to an emerging body of literature in the field of sustainability in higher education with two contributions. Firstly, the study presents a novel perspective(s) on the governance of sustainability transitions by combining the literatures on governance and sustainability transitions using a new methodological approach of transition topology to show organisational and institutional changes. Secondly, the study presents new empirical evidence for improving the governance of sustainability transitions in a diverse and highly unequal African university community in the process of (de)colonisation of knowledge and governance.

This paper aims to address the issue of the conservation and management of rural cultural heritage, with the aim being to gain an understanding of current problems and needs through a participatory approach, in recognition of the uniqueness of the relationship between nature, humankind and the built environment as an area of study. To this end, a comprehensive case study – Kemer Village in Turkey – focusing on the social sustainability and participatory approaches for the sustainable development of rural settlements is given. Accordingly, possible conservation, management and sustainability strategies are put forward considering the priorities and perspectives of different stakeholders.

This paper approaches the subject of rural heritage conservation and management from a social sustainability standpoint, involving an on-site investigation to understand the physical and social context of Kemer Village in Turkey, which has links to different periods in history, and contains significant examples of vernacular architecture and that has maintained its cultural characteristics. Tools and criteria for participatory planning approach were applied ensuring the involvement of the local community and stakeholders.

The findings of the present study reveal rural settlements to be important factors in the cultural heritage conservation and indicate the importance of prescient management and the adoption of a sustainable development model. Achieving the desired level of sustainability in historical villages through conservation of the built environment with the involvement of the local community is possible, as can be seen in the case of Kemer Village in Turkey, where the villagers and the local authorities worked in cooperation to ensure the preservation of the village's integrity.

This study will describe possible long-term strategies and actions aimed at involving the local community in the sustainable conservation of the rural cultural heritage while also embracing change. It is important that the concept of sustainability is realized with participatory planning methods. In addition to that, rural heritage and social sustainability together incorporate a widespread but rarely considered set of issues addressing local needs in conservation.

The study aims to explore the role of stakeholder engagement for the sustainability materiality assessment process.

The study develops a qualitative research approach based on a single case study. Triangulated data was collected from semi-structured interviews, sustainability reports and archival materials, and was analysed with a combined top-down and bottom-up coding procedure to generate explanatory categories.

The findings show that stakeholder engagement and sustainability materiality assessment are interconnected. Furthermore, the study highlights a circular perspective facilitated by three iterative mechanisms: sustainability interdisciplinarity, sense of belonging and cultural mindset.

Despite the extensive knowledge of stakeholder engagement regarding the practices and advantages, the understanding of its interplay with sustainability materiality assessment over time remains limited. Consequently, the research analyses the reciprocal relationship between stakeholder engagement and sustainability materiality in a circular way.

The study aims to critically evaluate the Kochi Water Metro as a model for sustainable urban transportation and extract valuable lessons for policymakers and cities seeking similar initiatives. The study employs a qualitative data-driven approach, utilising a longitudinal case study design, open-ended interview questions, direct observations and qualitative content analysis. The Kochi Water Metro has emerged as a transformative urban mobility initiative, enhancing connectivity while simultaneously reducing congestion on roads. The project's sustainable practices have minimised its carbon footprint, contributing to environmental sustainability. Economic benefits have accrued through increased tourism, employment opportunities and improved local livelihoods. The project's adaptability to local conditions and changing needs further underscores its sustainability. Limited data from the project's early years necessitate further longitudinal analysis. The focus on benefits may overlook potential challenges, warranting broader investigation. Reliance on qualitative data may restrict generalisability. The Kochi Water Metro serves as a beacon for sustainable and equitable transportation solutions. It serves as a blueprint for policymakers, providing practical lessons in project implementation, especially its integration with existing modes enhances overall urban mobility. Policymakers should consider replicating elements such as electric boats and integrated networks, while emphasising environmental sustainability, accessibility and community engagement. The comprehensive evaluation provides valuable insights into the project's tangible impacts and replicable elements. The innovative approach blends sustainable practices, operational resilience and community engagement, serving as a model for cities seeking sustainable, equitable and efficient transportation solutions.

This chapter delves into sustainability-related competences in innovation management for further education as part of the European lifelong learning initiative. Despite extensive research in primary and secondary education, adult education often remains overlooked. Competence-based learning is a favored approach to integrating knowledge, skills, and attitudes across various domains. Through thematic analysis and deductive coding, the study examines 72 innovation management-related further education programs conducted in Baden-Württemberg, Germany, between June and December 2022. The findings unequivocally demonstrate the inclusion of sustainability competences in innovation-related further education. Notably, Strategic Competence emerges as the most prevalent, while Normative Competence appears least frequently. This research significantly advances the convergence of further education in innovation management, responsible management education, and competence-based learning, emphasizing the importance of sustainability competences in adult learning contexts. By shedding light on this underexplored domain, the study prompts further exploration and development of sustainable educational practices for lifelong learning.

This research aims to reveal the role of sustainability in tourism in terms of smart technologies by addressing the relationship between smart tourism and sustainability through a thematic literature analysis.

The research is based on examining the role of smart tourism in terms of sustainability within the studies in the literature.

Tourism is a mass-movement industry that uses natural and artificial resources intensively. For this reason, intensive studies are carried out on this industry in sustainable studies. Based on smart cities, smart destinations have started to be created to focus on specific tourism activities, balance the use of resources in this field, ensure the welfare of tourists and local people, and, most importantly, create sustainable activities. These technology-based cities can save many resources that people need to consider. In addition, thanks to its integration with technological devices, it enables people to be much more effective in social and business life and to act more practically in terms of time, distance, and communication. Besides the stakeholders within the destination, tourists visiting the destination can have a more comfortable and resource-efficient holiday experience thanks to the technological applications and systems created here.

The research presents a thematic literature review on the importance of sustainability in the sector within the framework of smart tourism practices.