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The purpose of this paper is to explore how intra-industry strategic alliances (SAs) seek to assess supplier risk related to sustainability, what motivation drives single members to form or join such an SA, and how such a joint endeavor affects supplier risk management.

An embedded single case study with multiple units of analysis was conducted. The main data were collected through semi-structured interviews with key respondents from seven leading chemical companies, three of which were founding members of the SA, while four were new members.

This paper shows that forming/joining an SA concerning sustainability-related supplier risk assessment, results in the reduction of task uncertainty and equivocality as well as the increase of information processing capacities. Based on the implemented sharing routines, a higher overall efficiency can be achieved. Moreover, the members benefit from an enhanced identification of varying stakeholder expectations, a facilitated capability building and a more comprehensive supplier risk assessment. In particular, the joint endeavors result in assessment processes of higher robustness, which provide outcomes of higher quality.

This paper is the first to investigate companies’ efforts toward improving their supplier risk management in the area of sustainability by establishing/joining an intra-industry SA. By providing insights into the motivation to form or join such a collaborative platform and illustrating the effects that arise from the SA’s work from an organizational information processing perspective, it provides a contribution to both academics and managerial practice.

Following the introduction of the revised Malaysian Code on Corporate Governance in 2012 (MCCG 2012), this study aims to investigate the influence of corporate governance structure on the quality of sustainability reporting from the perspectives of agency theory and resource dependence theory.

Based on an analysis of 126 firms’ annual reports for the year ended 2010 and 2014, this study analyses sustainability reporting quality before the introduction of MCCG, 2012 (year ended 2010) and after (year ended 2014).

The findings of the study show that there was a significant increase in the quality of sustainability reporting from 2010 to 2014. Results from multiple regression analyses indicate that the number of sustainability-related training attended by the board of directors and the percentage of directors with sustainability-related experience have a significant impact on the quality of sustainability reporting.

Observations from the study provide useful insights into the importance of the appointment of directors with sustainability-related experience as part of the criteria for directors’ appointment. Moreover, the board of directors is encouraged to attend sustainability-related training to help firms improve sustainability practices and reporting.

The increase in the quality of sustainability reporting indicates that companies are committed in ensuring that environmental degradation is put at the minimum level if not eliminated. It appears that companies are embracing the concept of sustainability reporting, and hence, contributing to improving and enhancing social well-being.

This study contributes to the discussion of both internal mechanisms (board independence and board capital) and external mechanisms (compliance to the code on corporate governance) of corporate governance structure on the quality of sustainability reporting. The findings can be used to identify necessary mechanisms that should be enhanced to strengthen the practice of sustainability reporting.

As sustainability teaching and learning rises in importance, an increasing number of higher education institutions (HEIs) are assessing the effectiveness of their approach to sustainability education. However, most assessments fall short in determining the impacts of curriculum plans on learning outcomes. Therefore, this study aims to assess the impact of curricula on undergraduate sustainability knowledge and assess opportunities for improving sustainability education in HEIs.

A campus-wide survey deployed at California Polytechnic State University, San Luis Obispo, (Cal Poly) solicited data identifying students’ sustainability knowledge score (SKS). The survey collected responses from undergraduate student groups enrolled in different curriculum plans under different academic settings.

This study reveals that Cal Poly honors students enrolled in a structured sustainability curriculum have significantly higher SKS than general students (i.e. nonhonors students) enrolled in random sustainability courses. Further, taking at least three sustainability-related courses significantly distinguishes SKS for general students. The results also show that SKS does not significantly differ across colleges, suggesting that additional sustainability education can benefit all students.

Findings of this study provide statistical evidence to justify institutional efforts to integrate sustainability into existing courses, with the minimum requirement of three sustainability-related courses to make an impact on SKS for the general student population. Such efforts could represent the first steps toward developing sustainability education at a HEI and improving sustainability learning outcomes.

Since 2012, the University of Eichstaett-Ingolstadt has been publishing an annual report on sustainability as part of its whole institution approach (WIA). This study aims to examine the participation in writing this report as it is experienced by the student stakeholders involved. The overall goal is to gain expertise concerning further improvement of students’ participation in sustainability-related aspects as part of WIAs.

The research is based on an explorative, qualitative study conducted at the Roman Catholic University of Eichstaett-Ingolstadt. Students who have been involved in writing the university’s report on sustainability were interviewed, using in-depth, semi-structured interviews.

Various categories relevant for a successful participation have been found. Foremost, there are no general barriers seen which are hindering students from participating in writing the reports. Specific students’ motivation can be gained from work-related experiences and sustainability-related university classes. Students perceived the effects of their work as mostly restricted to the university. Their intellectual contribution was regarded as limited owing to structures given and their student worker status. Positive effects included an increased awareness of sustainability-related activities at the university and increased competences regarding research and writing. Suggestions for improvement comprised the instalment of databanks, special sustainability report-writing classes and motivational measures.

Very few studies have addressed the issue of student participation within the WIAs towards sustainable universities. Students’ involvement in writing university reports on sustainability has so far been neglected. Given this, the study presented provides insight into students’ participation and reveals fields needing further development to ensure successful WIAs.

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

This study aims to assess the impact of sustainability pedagogies on students’ sustainability consciousness (SC) in the online instructional settings during the COVID-19 pandemic.

A mixed-method, embedded research design was applied to conduct the research. The participants of the study were the pre-service teachers studying a course, namely, “Education for Sustainable Development” (ESD) in a public sector university of Pakistan. A total of 49 participants were divided into control and experimental groups. The experimental group experienced ESD-pedagogies in online teaching-learning (educational) settings, whereas the control group was taught through a lecture-based approach in an online educational setting. The outcome of the research was measured in terms of a change in the pre-service teachers’ SC. The qualitative data were collected from the experimental group only. The quantitative data were analyzed using paired sample t-test and independent sample t-test, whereas the qualitative data were analyzed through thematic analysis.

The quantitative and qualitative data indicate that sustainability pedagogies (i.e. case studies, critical incidents, discussions, debates and problem-based teaching) enhanced pre-service teachers’ SC in online educational settings during the COVID-19 pandemic.

The current research expands the discussion on the effectiveness of sustainability pedagogies in online educational settings in teacher education programs.

This paper aims to investigate the current state of research on sustainability-related manufacturing trade-offs (i.e. giving preference and priority to one dimension over others) that affect suppliers in developed and less developed countries (LDCs). There is growing pressure on suppliers to adopt sustainable practices into their global supply chains. Successfully implementing all three dimensions of the triple bottom line (TBL) imperative can provide organizations with an added capability and potentially result in competitive advantage and a focus on sustainable development goals (SDGs) in the long run. However, designing supply chains for achieving the TBL requires suppliers to recognize and overcome numerous trade-offs.

A systematic literature review comprising 71 papers published between 2004 and 2020 was undertaken using a content analysis approach to identify trade-offs affecting suppliers.

This study firstly identified eight sustainability-related trade-offs affecting suppliers from a TBL perspective in both developed and LDCs, consequently, allowing for a detailed discussion on trade-off factors and conditions unique to both developed and LDCs. Together, these findings enable this study to present initiatives and investment-related decisions for supply chains from a TBL perspective.

In spite of the plethora of studies on sustainable supply chains, there is little research on trade-offs, specifically those affecting sustainability of suppliers operating in LDCs. This paper addresses this critical gap and advances the literature on sustainability-related supply chain trade-offs.

The purpose of this paper is to investigate how buying firms manage their lower tier sustainability management (LTSM) in their supply networks and what contextual factors influence the choice of approaches. As most of the environmental and social burden is caused in lower tiers, the authors use the iceberg analogy.

Findings from 12 case studies and 53 interviews, publicly available and internal firm data are presented. In an abductive research approach, transaction cost economics (TCE) conceptually guides the analytical iteration processes between theory and data.

This study provides eight LTSM approaches grouped into three categories: direct (holistic, product-, region-, and event-specific) indirect (multiplier-, alliance- and compliance-based) and neglect (tier-1-based). Focal firms choose between these approaches depending on the strength of observed contextual factors (stakeholder salience, structural supply network complexity, product and industry salience, past supply network incidents, socio-economic and cultural distance and lower tier supplier dependency), leading to perceived sustainability risk (PSR).

By depicting TCE’s theoretical boundaries in predicting LTSM governance modes, the theory is elevated to the supply network level of analysis. Future research should investigate LTSM at the purchasing category level of analysis to compare and contrast PSR profiles for different purchase tasks and to validate and extend the framework.

This study serves as a blueprint for the development of firms’ LTSM capabilities that suit their unique PSR profiles. It offers knowledge regarding what factors influence these profiles and presents a model that links the effectiveness of different LTSM approaches to resource intensity.

This study extends the application of TCE and adds empirically to the literature on multi-tier and sustainable supply chain management.

A number of multinational corporations are striving to implement the sustainable development goals (SDGs) framework, aiming at addressing social, environmental, and economic goals. However, integrating the three aspects of sustainability across the 17 goals is very complex; multiple conflicts and tensions might arise when aiming at addressing such diverse elements at once, which in turn might prevent firms to effectively reach sustainability outcomes. Understanding the nature of such tensions and how to overcome them is therefore a key goal to ensure achieving the SDGs effectively. Given their very nature, multinational corporations are even more likely to experience such tensions on a daily basis than other firms – current international business (IB) literature, however, have overlooked the study of how sustainability-related tensions are experienced and overcome by multinationals. With the aim to address this gap, the authors propose how IB literature can be informed by paradox theory, which in recent years has become an established lens through which to investigate and theorize how sustainability tensions, conflicts, and contradictions are experienced and managed by multinationals. Accordingly, this chapter aims to advance the IB literature by suggesting how paradox theory can be adapted as a theoretical lens to examine the SDGs-related tensions present in multinational enterprises (MNEs) in order to foster the understanding of how multinational corporations address the current major challenges that undermine societal sustainability and how they can act to support a transition to a more sustainable economy.

This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG) reporting prior to (2017) and after (2019) the implementation of Directive 2014/95/EU and the factors that influence their decisions to provide SDG reporting in 2019.

The authors use the multilevel theory of social change in organizations as the theoretical background. The sample consists of 341 PIEs based in the EU Member States, for which reports published in 2017 and 2019 are available in the global reporting initiative sustainability disclosure database. The authors analyzed the data using the statistical significance test of equal proportions and the logistic regression model.

The study findings allow to identify a significant positive change in the share of companies providing a reference to SDGs in 2019 compared with 2017. The research confirms that companies’ engagement in United Nations Global Compact and previous experience in sustainability reporting positively influences the decision to report on SDGs in 2019. Contrary to the expectations, industry, size, SDG implementation score, future orientation of government and corporate governance score do not seem to be relevant factors influencing PIEs’ disclosures.

The paper adds to the understanding of the differences in SDG reporting within the EU, which is seen as a frontrunner in implementing the 2030 Agenda and the SDGs.