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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…

2624

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

Article
Publication date: 4 July 2024

Chong Xiao and Xiaoxin Du

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Comparative Education and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2396-7404

Keywords

Open Access
Article
Publication date: 12 July 2024

Daniela Cortés, Albert Anton Traxler and Dorothea Greiling

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 3 May 2024

Hye Yeon Park, Carlos V. Licon, Jennifer Givens and Ole Russell Sleipness

This study aims to investigate the integration of education for sustainable development (ESD) into landscape architecture (LA) programs in North American universities to…

30

Abstract

Purpose

This study aims to investigate the integration of education for sustainable development (ESD) into landscape architecture (LA) programs in North American universities to understand its benefits and challenges and provide insights into the implementation of sustainability principles, pedagogies and teaching methods.

Design/methodology/approach

This study analyzed survey data from 128 LA faculty members from 85 Council of Educators in Landscape Architecture member schools. The survey assessed the implementation of sustainability principles, pedagogies, teaching benefits and challenges to integrating sustainability into their courses. To complement the survey data, 62 LA course syllabi were analyzed using a grounded theory approach to identify the topics covered, learning objectives and learning activities.

Findings

The study revealed that LA programs incorporate sustainability topics in various courses using project-based and interdisciplinary learning approaches. Integrating ESD into LA curricula promotes sustainability literacy, improved understanding of sustainability concepts and the development of sustainability skills. The study also found positive correlations between teaching methods, the enhancement of sustainability literacy and the development of design and planning skills.

Originality/value

This research examined the effects of teaching methods on student learning outcomes and the challenges instructors faced, providing practical insights into the integration of ESD in LA education. It offers recommendations to enhance the ESD knowledge of future LA practitioners, considering the inclusion of ESD as a core value of the standard by the Landscape Architectural Accreditation Board.

Details

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

Keywords

Article
Publication date: 26 April 2024

Alaa Alsherfawi Aljazaerly, Seth Asare Okyere, Stephen Leonard Mensah, Matthew Abunyewah, Louis Kusi Frimpong and Michihiro Kita

Integrating and advancing social sustainability is foundational to achieving the urban sustainable development goals. Given the rapid transformation of cities in the Mediterranean…

Abstract

Purpose

Integrating and advancing social sustainability is foundational to achieving the urban sustainable development goals. Given the rapid transformation of cities in the Mediterranean region, this study sought to assess residents' evaluation of social sustainability in two socio-spatially diverse neighbourhoods of metropolitan Istanbul.

Design/methodology/approach

A questionnaire survey, adapted from an empirically well-tested and robust social sustainability framework, was used to collect data from 197 residents from Balat and Rasimpasa neighbourhoods in Metropolitan Istanbul. The study then employed quantitative analytical techniques such as independent sample t-tests and Pearson correlation to analyse the sample data.

Findings

In both neighbourhoods, accessibility and participation were ranked the highest and lowest dimensions of social sustainability, respectively. However, the t-test analysis revealed a statistically significant difference between the two neighbourhoods regarding social networking and interaction, safety and security and participation. The differences align with emerging studies on urban social sustainability in the Mediterranean and European cities that when considered from urban spatial contexts, significant differences emerge from a social network and safety perspective.

Practical implications

Our study invites urban planners and policy makers attention to and emphasise on lowly evaluated social sustainability dimensions such as participation in their efforts to promote sustainable urban development at the neighbourhood level. We reason that opening the decision-making process to include diverse voices and experiences of residents through participatory workshops might offer opportunities for context-specific, citizen-led urban planning and design strategies that are socially sustainable.

Originality/value

Previous studies have not fully accounted for how various socio-spatial contexts at the neighbourhood level shape differential evaluation of social sustainability. This paper extends the emerging work on urban social sustainability by situating residents’ evaluation of social sustainability indicators across two unique neighbourhoods with gridded and organic spatial characteristics in Istanbul. This paper is an important addition to ongoing work on how spatial organisation of neighbourhoods can influence experiences of social sustainability from an urban planning and design perspective.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 9 February 2024

José Carlos Pereira de Morais, Nelson Castro Neves, Luís Abranches Soveral and João Lima

There is a growing urgent concern in involving higher education institutions (HEIs) towards an international effort in implementing a more suitable role as conductors of…

Abstract

Purpose

There is a growing urgent concern in involving higher education institutions (HEIs) towards an international effort in implementing a more suitable role as conductors of sustainable development. This paper/study aims to present the application of light emiting diode (LED) technology in an HEI assuming technology innovation as part of a larger institutional innovation management strategy addressing multiple dimensions in sustainability.

Design/methodology/approach

Investments in LED technology are analyzed for their impact on consumption results and quantitative comparisons between 2008 and 2022 are impaired with detailed information on the types of luminaires and the amount of installed energy.

Findings

The collected data shows a clear economic advantage of using LED technology, and the results subsidize institutional planning, considering not only ongoing technological innovation, but also educational components and community involvement in the organization sustainability strategy.

Research limitations/implications

The study is limited to a specific HEI and further comparative research should be carried out.

Practical implications

A holistic approach on sustainability objectives encourages further investment in environmental-friendly technology, example to other HEIs.

Social implications

The strategic vision of innovation is confirmed with the involvement of the community, at various levels, such as the academic community, local community, scientific international community.

Originality/value

This study addresses the lack of examples in the literature of structural planning and management systems that see sustainability as a strategy built in HEIs. The elaboration of an environmental sustainability plan places environmental sustainability at the confluence of themes such as education, investigation, use of natural resources, waste separation. For each topic are listed measures, actions, environment improvements, institution improvements and their results.

Details

International Journal of Innovation Science, vol. 16 no. 2
Type: Research Article
ISSN: 1757-2223

Keywords

Article
Publication date: 15 May 2024

Eugene Owusu-Acheampong, Samuel Jabez Arkaifie, Emelia Ohene Afriyie and Theodora Dedo Azu

This scoping review investigates the factors influencing succession planning in Sub-Saharan African family-owned businesses.

Abstract

Purpose

This scoping review investigates the factors influencing succession planning in Sub-Saharan African family-owned businesses.

Design/methodology/approach

Employing the Arksey and O’Malley (2005) framework, a systematic approach was followed. Major databases (JSTOR, Sage Journals, Scopus and Web of Science) were searched and supplemented by reference list reviews. Inclusivity was ensured through collaboration with an academic librarian. Inclusion criteria covered literature from 2010 to 2023, focussing on Sub-Saharan African studies related to family-owned business succession planning.

Findings

The study emphasises the need for gender inclusiveness, resource management and family dynamics in family-owned business succession planning in Sub-Saharan Africa. The study also aligns with the sustainable development goals (SDGs), emphasiing gender inclusivity and environmental responsibility. However, the unique context of Sub-Saharan Africa introduces additional complexities, necessitating tailored strategies for business sustainability.

Practical implications

The study emphasises the importance of skill development, leadership development, open governance and open family relationships in succession planning in Sub-Saharan African family-owned firms. It suggests policies supporting education, mentorship, knowledge-sharing networks, strategic resource management, financial management, human capital development and sustainable business practices to address succession concerns and contribute to societal advancement.

Originality/value

The distinct socio-economic, cultural and political backdrop of Sub-Saharan Africa is highlighted in this study, with a focus on the necessity of customised succession planning frameworks because of post-colonial governance systems, tribal affiliations and colonial legacies.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 9 January 2024

Thomas Berker, Hanne Henriksen, Thomas Edward Sutcliffe and Ruth Woods

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 6
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 25 January 2024

Tawanda Jimu and Britta Rennkamp

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…

1021

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 12 April 2022

Simay Cansu Ekici, Özgün Özçakır and Ayşe Güliz Bilgin Altinöz

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

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