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1 – 10 of 81Andrea Caccialanza, Daniele Cerrato and Davide Galli
This study comprehensively depicts the state of the art on sustainability research in the meat supply chain to advance the debate on challenges and issues associated with…
Abstract
Purpose
This study comprehensively depicts the state of the art on sustainability research in the meat supply chain to advance the debate on challenges and issues associated with developing sustainable supply chain management practices.
Design/methodology/approach
The authors conducted a systematic literature review of 333 articles published in peer-reviewed journals and organized the extant literature into five areas of supply chain management practices: strategic orientation, continuity, collaboration, risk management, and proactivity.
Findings
Since 2016, the meat supply chain has received increasing scholarly attention. The literature shows the diffusion of highly heterogeneous sustainability practices related to multiple management areas and levels of analysis (institutional, industry, firm). The need for integrated, multilevel initiatives involving different stakeholders becomes increasingly crucial to the transition towards more sustainable meat supply chains.
Practical implications
This study highlights the importance of regulatory and stakeholder pressures in the sustainability transition. Beyond setting regulatory requirements, policymakers may facilitate the establishment of collaborations within the meat supply chain and foster the development of support services that help firms to integrate sustainability in their business models. The review also alerts entrepreneurs and managers to the benefits from cooperating with their supply chain partners to navigate the industry transition and thus more effectively respond to the demands of stakeholders and to the increasing customers’ awareness of sustainability issues.
Originality/value
This study is the first to systematize the corpus of knowledge on the sustainability of the meat supply chain by adopting a comprehensive approach to analyze relevant management and agriculture literature.
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Cristina Sancha, Leopoldo Gutierrez-Gutierrez, Ignacio Tamayo-Torres and Cristina Gimenez Thomsen
This article studies the role played by sustainability operations management (OM) practices in the relationship between governance and environmental and social performance…
Abstract
Purpose
This article studies the role played by sustainability operations management (OM) practices in the relationship between governance and environmental and social performance adopting the lenses of the upper echelons theory and the resource-based view. In particular, the authors study three main relationships: (1) the impact of governance on the implementation of sustainability OM practices, (2) the impact of sustainability OM practices on sustainability performance and (3) the mediating role of sustainability OM practices in the relationship between governance and sustainability performance.
Design/methodology/approach
To test this study’s research model, the authors retrieved secondary data of 430 firms from the United Stated (US) and Europe and analyzed it using partial least squares (PLS)-based structural equation modeling (SEM).
Findings
This study’s results suggest that sustainability OM practices are needed to achieve higher social and environmental performance outcomes from governance, highlighting the key role of the OM department in the achievement of a sustainability strategy.
Originality/value
This paper adopts the environmental, social, governance (ESG) neglected focus and aims to provide a better understanding of and reveal the interrelationship between governance and sustainability OM practices (i.e. environmental and social).
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Mattia Martini, Egidio Riva and Elisabetta Marafioti
The present study connects the literature on sustainable HRM with that on employability to investigate the relationship between sustainability-oriented human resource actions and…
Abstract
Purpose
The present study connects the literature on sustainable HRM with that on employability to investigate the relationship between sustainability-oriented human resource actions and organizational outcomes. More specifically, this study explores how training for employability affects the employer–employee relationship and employee retention. Furthermore, this study considers competitive intensity as a potential moderator in these relationships.
Design/methodology/approach
The analyses draw on the fourth European Company Survey (ECS 2019) with a sample of 21?869 firms with more than ten employees. Two separate logistic regression models were used to test the hypothesis.
Findings
The results show that training for employability contributes to improving the employer–employee relationship and that competitive intensity positively shapes this relationship. Contextually, training for employability reduces the overall employee retention of the firm.
Originality/value
Although this study supports the potential win–win nature of employability support, especially for companies that operate in competitive markets and an uncertain environment, it also highlights the existence of paradoxical sustainability tensions that should be managed by employers.
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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…
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.
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This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition…
Abstract
Purpose
This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition towards becoming more sustainable and to better account for progress and performance within the sustainability areas.
Design/methodology/approach
By adopting an interpretive textual approach, the paper provides a careful analysis of how CEO talk of sustainability in CEO letters of large listed Swedish companies developed during 2008–2017.
Findings
The talk of sustainability is successively becoming more elaborated, proactive and multidimensional. CEOs frame their talk by adopting different perspectives: the distinct environmental, the performance and meso, the product-market-oriented and the sustainability embeddedness and value creation. The shift towards an embeddedness and value-creation perspective in the later letters implies that the alleged capitalistic and short-sighted focus on shareholder value maximisation might be changing towards a greater focus on sustainability embeddedness as an important goal for succeeding with the transition towards a sustainable business.
Practical implications
The findings are relevant for policymakers and government bodies when developing policies and regulations aimed at improving the positive impact of companies on global sustainable development. Findings are also useful for management teams when structuring their sustainability talk as a response to external pressure.
Social implications
The findings provide relevant input on how social norms, values and expectations are shaping the corporate discourse on sustainability.
Originality/value
The findings of this study contribute to an increased understanding of the rhetorical response in influential CEO letters to the surrounding sustainability context, including new national and international policies as well as sociopolitical events and discourses related to sustainability. This offers a unique frame of reference for further interpretational work on how CEOs frame, engage in and shape the sustainability discourse.
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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…
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.
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Zhiping Hou, Jun Wan, Zhenyu Wang and Changgui Li
In confronting the challenge of climate change and progressing towards dual carbon goals, China is actively implementing low-carbon city pilot policy. This paper aims to focus on…
Abstract
Purpose
In confronting the challenge of climate change and progressing towards dual carbon goals, China is actively implementing low-carbon city pilot policy. This paper aims to focus on the potential impact of this policy on enterprise green governance, aiming to promote the reduction and balance of carbon emissions.
Design/methodology/approach
Based on the panel data of China's large-scale industrial enterprises from 2007 to 2013, this paper uses the Difference-in-differences (DID) method to study the impact and path mechanism of the implementation of low-carbon city pilot policy on enterprise green governance. Heterogeneity analysis is used to compare the effects of low-carbon city pilot policy in different regions, different enterprises and different industries.
Findings
The low-carbon pilot can indeed effectively enhance corporate green governance, a conclusion that still holds after a series of robustness tests. The low-carbon city pilot policy mainly enhances enterprise green governance through two paths: an industrial structure upgrade and enterprise energy consumption, and it improves green governance by reducing enterprise energy consumption through industrial structure upgrade. The impact of low-carbon city pilot policy on enterprise green governance shows significant differences across different regions, different enterprises and different industries.
Research limitations/implications
This paper examines the impact of low-carbon city pilot policy on enterprise green governance. However, due to availability of data, there are still some limitations to be further tackled. The parallel trend test in this paper shows that the pilot policy has a significant positive effect on the green governance of enterprises. However, due to serious lack of data in some years, the authors only selected the enterprise data of a shorter period as our experimental data, which leads the results to still have certain deficiencies. For the verification of the impact mechanism, the conclusions obtained in this paper are relatively limited. Although all the mechanism tests are passed, the reliability of the results still needs to be further tested through future data samples. In addition, as the pilot policy of low-carbon cities is still in progress, the policy can be tracked and analysed in the future as more data are disclosed, and further research can be carried out through dimensional expansion.
Practical implications
Low-carbon city pilot policy plays an important role in inducing the green governance of enterprises. Therefore, policy makers can continue to strengthen the construction of low-carbon city pilots by refining pilot experience, building typical cases, actively promoting pilot policy experience, expanding pilot scope and enhancing the implementation efficiency of pilot policy nationwide, which will contribute to the optimization and upgrading of the regional industrial structure at the urban level and will provide experience and reference for the synergistic implementation plan of pollution reduction and carbon reduction.
Social implications
The impact of the low-carbon city pilot policy on enterprise green governance not only exists in two separate paths of urban industrial upgrading and enterprise energy consumption but also exists in a chain transmission path from macro to micro. The authors find that the effect value of each influence path is different, and there is an obvious leading influence path for the role of enterprise green governance. Therefore, in the process of implementing a low-carbon city pilot policy, policies should be designed specifically for different mechanisms. Moreover, complementing and coordinating several paths should be advocated to give full play to the green governance effect of enterprises brought by different paths and to further expand the scope of industries and enterprises where policies play a role.
Originality/value
To the best of the authors’ knowledge, for the first time, this paper connects macro mechanisms with micro mechanisms, discovering a macro-to-micro transmission mechanism in the process of low-carbon city pilot policy affecting enterprise green governance. That is, the low-carbon city pilot policy can facilitate industrial structure upgrading, resulting in reduced enterprise energy consumption, ultimately enhancing enterprise green governance.
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