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Article
Publication date: 15 December 2023

Idoya Ferrero-Ferrero, María Jesús Muñoz-Torres, Juana María Rivera-Lirio, Elena Escrig-Olmedo and María Ángeles Fernández-Izquierdo

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to…

Abstract

Purpose

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

Design/methodology/approach

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

Findings

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

Practical implications

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

Originality/value

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

Details

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

Keywords

Article
Publication date: 28 February 2024

Thayla Zomer, Andy Neely and Paulo Savaget

How organisations interact with and respond to environmental pressures has been a long-term interest of organisational scholars. Still, it remains an under-theorised phenomenon…

Abstract

Purpose

How organisations interact with and respond to environmental pressures has been a long-term interest of organisational scholars. Still, it remains an under-theorised phenomenon from a project perspective. So far, there is limited understanding of how projects, which are composed by a constellation of organisations, “respond” to institutional pressures that are exerted on them. This research takes the perspective of projects as adopters/implementers of institutional pressures and analyses how they interact with, and respond to, such pressures. More specifically, this research explores how construction projects respond to the pressure of a Building Information Modelling (BIM) mandate.

Design/methodology/approach

Multiple in-depth case studies were conducted to explore the practical implementation of a BIM mandate in the UK and understand how the construction projects responded to the coercive pressures to implement a new policy mandate for process digitalisation. Multiple sources were employed for data collection and the data were analysed inductively. The findings identify a hybrid response comprising four distinct ways that projects might respond to an institutional pressure.

Findings

We find that projects decouple both from the content and from the intended purpose of a policy, i.e. there are two variance of a policy-practice decoupling phenomenon in projects. The findings also reveal the underlying conditions leading to decoupling.

Originality/value

We advance decoupling literature so that it better applies to the temporary, distributed and interdependent work conducted via projects. Second, we define decoupling in projects as a provisional and fragmented process of wayfinding through heterogeneous institutional spaces, and discuss the potential policy-practice assemblages in projects, influenced by how, if and when project members' activities decouple from the many and often contradicting institutional pressures they face. Third, we discuss how the qualitatively different forms of decoupling that we identified in our work may act as part of a legitimation process in ambiguous situations whereby projects might share a resemblance of conformity with institutional pressures when they are de facto only partially conforming to them.

Details

International Journal of Managing Projects in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 3 June 2022

Tausi Ally Mkasiwa

This paper explores how the Medium-Term Expenditure Framework (MTEF) conflicts with annual budgeting and how University actors responded to such conflicting demands in a public…

Abstract

Purpose

This paper explores how the Medium-Term Expenditure Framework (MTEF) conflicts with annual budgeting and how University actors responded to such conflicting demands in a public university in Tanzania, a developing country.

Design/methodology/approach

The data for this study were collected from interviews, observations and document reviews. Data analysis processes were guided by the concepts of organizational façades and organized hypocrisy.

Findings

The findings show that while the state required the university to implement the MTEF, budget preparers and managers were concentrating on basic budgeting problems in annual budgeting. As a result of these conflicting demands decoupling occurred, as there were inconsistencies between the talk and actions of actors in MTEF implementation. In response, actors engaged in organized hypocrisy. The talk and actions were organized by developing pro-effective and symbolic layers. The pro-effective layer showed that actors were concentrating on annual budgeting, while the symbolic layer, through the creation of façades, showed that actors symbolically implemented the MTEF.

Practical implications

The paper suggests that budgetary reforms of governments, Western donors, such as the International Monetary Fund and the World Bank, and bilateral donors should focus on addressing the basic problems in annual budgeting rather than advocating complex reforms that compel actors to engage in hypocrisy and developing façades. Moreover, university management should address basic budgeting problems to avoid budgeting games during annual budgeting.

Originality/value

This is the first paper to employ the concept of organized hypocrisy to investigate the MTEF. By demonstrating the pro-effective layer, the paper responds to the call for investigation of how accounting works in practice (van Helden et al., 2021). Moreover, by presenting the symbolic layer, the paper responds to the call to investigate how facades are created (Michelon et al., 2016). The paper demonstrates how the concept of organized hypocrisy works well with the concept of organizational facades.

Details

Journal of Accounting in Emerging Economies, vol. 13 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 4 May 2022

Changdong Chen, Yunxia Zhu, Ruochen Jiang and Lifeng Zhu

This study aims to explore how emerging SMEs respond to the multifaceted contents of CSR-related code of conduct (COC) from external stakeholders and the underlying constraining…

Abstract

Purpose

This study aims to explore how emerging SMEs respond to the multifaceted contents of CSR-related code of conduct (COC) from external stakeholders and the underlying constraining forces and mechanisms shaping such responses.

Design/methodology/approach

This study opted for a qualitative methodology using the content analysis, and the data were collected from the auditing reports on Chinese export-oriented SMEs carried out by a public and independent third-party agency.

Findings

The findings showed that SMEs from emerging markets present a short-termism orientation in the response to external CSR-related COC, and the study developed a threefold response typology implemented by SMEs, capturing economic interest and moral rightness as two dimensions shaping such responsive patterns. The study furthermore showed that whether SMEs' responses are more symbolic or substantive depends on managers' beliefs regarding the economic-moral conflict tension involved in the implementation of CSR-related COC.

Originality/value

This paper explores emerging SMEs' response strategy to CSR-related issues formulated by external stakeholders and clarifies the underlying decision-making road map to alleviate the tension involved in corporate social responsibility implementation.

Details

International Journal of Emerging Markets, vol. 18 no. 12
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 1 June 2023

Patrick Velte

This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research.

Abstract

Purpose

This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research.

Design/methodology/approach

Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-reviewed empirical (archival) studies on specific determinants and consequences of sustainability and integrated reporting. The paper makes a clear distinction between analyses of reports due to readability, tone, similarity and specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality.

Findings

In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument.

Research limitations/implications

The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders’ reactions.

Practical implications

As both stakeholders’ demands on sustainability and integrated reporting have increased since the financial crisis of 2008–2009, firms should increase the quality of reporting processes.

Originality/value

This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATAs play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical–quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.

Details

Journal of Global Responsibility, vol. 14 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Open Access
Article
Publication date: 31 March 2023

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…

2170

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.

Article
Publication date: 5 July 2023

Emil Georgiev and Svetoslav Georgiev

The authors extend the literature on decoupling by analyzing the microlevel effects of institutionalized practices within the framework of international standards. This study…

Abstract

Purpose

The authors extend the literature on decoupling by analyzing the microlevel effects of institutionalized practices within the framework of international standards. This study investigates the specific informal management practices that decision-makers embrace in order for organizations to achieve ISO 9001 certification without all regulations being adopted and followed according to the standard's original design and purpose.

Design/methodology/approach

As the basis for its research framework, this paper adopts the neo-institutional theory. The research employs the comparative case study method and draws its data from a sample of 21 ISO 9001:2008 certified organizations in Bulgaria.

Findings

The results show ambivalent behavior toward the ISO 9001 standard's formal requirements. This behavior is expressed through targeted noncompliance with (certain) regulations and procedures regarding top management commitment, as well as documented information which are formally adopted within the organization and certified as complying with the standard.

Research limitations/implications

The study has implications for future research into decoupling, organizational learning, and standardization. In terms of limitations, the authors examined the process of decoupling from a micro perspective in Bulgaria only. Noncompliance with international standards such as the ISO 9000 may exhibit specific regional or national characteristics.

Practical implications

Findings from this research encourage the International Standards Organization to respond to previous calls for revising the formal structure of ISO 9000 and other international management standards by considering a more flexible and liberal point of view.

Originality/value

As opposed to previous studies which have explored decoupling from a macro perspective, this study focuses on how the internal constraints imposed by the standard's universal requirements are being mitigated at a micro level. That is, the authors provide a detailed account of the specific informal management practices which managers (deliberately) adopt in order to achieve certification without fully integrating the formal criteria imposed by international standards (e.g. ISO 9001).

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 20 February 2023

Laurence Vigneau and Carol A. Adams

This paper aims to examine the existence of a transparency gap between voluntary external sustainability reporting and internal sustainability performance of an organisation…

Abstract

Purpose

This paper aims to examine the existence of a transparency gap between voluntary external sustainability reporting and internal sustainability performance of an organisation arising from the operationalisation of transparency as an instrumental tool.

Design/methodology/approach

This study combined an analysis of a firm’s sustainability report (secondary data) with a qualitative case study data (primary data comprising interviews, meetings and internal documents) to understand how the Global Reporting Initiative (GRI) sustainability reporting guidelines are applied in practice.

Findings

By comparing what is reported with a range of primary case study data, this study finds evidence of transparency gaps, particularly in terms of the quality of measurement of sustainability performance, the materiality of issues covered and the completeness of the report. This study posits that voluntary disclosures following the GRI guidelines (transparency technique) shape the external expression of acceptable corporate behaviour (transparency norm) that is nevertheless at odds with actual behaviour or performance.

Practical implications

The findings indicate the importance of mandatory sustainability reporting requirements that facilitate accountability to all key stakeholders and that are externally assured and enforced. Such requirements might take the form of standards that put boundaries on judgement and address material sustainable development impacts and that are accompanied by implementation guidance. Non-financial assurance practices must be developed to cover adherence to reporting principles and processes.

Social implications

Transparency gaps that result from voluntary disclosure guidelines or standards being used to imply a transparency norm may undermine accountability for the impacts of the organisation and hinder alignment of business models and corporate strategies with sustainable development.

Originality/value

The paper contributes to a theoretical understanding of transparency as a form of self-regulation and has implications for the further development of sustainability reporting standards.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 18 December 2023

Hung Nguyen, George Onofrei, Ying Yang, Kevin Nguyen, Mohammadreza Akbari and Hiep Pham

The manufacturing investment shift from developed countries to emerging and developing regions creates further needs for identifying appropriate green certification strategies…

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Abstract

Purpose

The manufacturing investment shift from developed countries to emerging and developing regions creates further needs for identifying appropriate green certification strategies. This study proposes that alignments between green certification practices (GCRs) and process innovation (PIN) could help identify appropriate strategies that national economic development can influence.

Design/methodology/approach

Drawing on the diffusion of innovation theories, this study proposed a taxonomy to examine whether sustainable performance differs depending on the levels of alignment and the role of national economic development. The study uses an empirical survey approach to highlight alignments between GCRs and PIN among developed, developing and emerging economic nations, addressing resource allocation for the world's sustainable development goals (SDGs).

Findings

Manufacturers need to align PIN practices with the level of green certification to achieve sustainable performance. Manufacturers experiencing higher payoffs from various improvements successfully align in GCR and PIN. The alignment between these two concepts can derive different taxonomies, which highlight performance and managerial implications for manufacturers. The manufacturers followed three distinct typologies: minimalist, process active and proactive. Besides, building on the theory of performance frontiers, the findings indicated that manufacturers in developing and emerging economies placed the most substantial GCR effort compared to their counterparts in developed nations. Manufacturers in developed countries are increasingly reaching the “diminishing points” and investing limited resources in GCR just enough to keep their competitive positioning as order qualifiers rather than order winners. Developing economies are catching up very quickly in attaining GCRs and business performance.

Research limitations/implications

This insight is essential for managers to adapt to nations' economic development conditions and appropriately and effectively align resources.

Practical implications

The findings offer a decision-making process and provide straightforward guidelines for supply chain managers' green certification adoption.

Originality/value

In including both PIN and green certification, this paper adds greater comprehensiveness and richness to the supply chain literature.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 20 September 2023

Altieres de Oliveira Silva and Ilan Avrichir

This study aims to verify empirically that when a group of isomorphic organisations is subjected to institutional pressure that conflicts with their technical efficiency or…

Abstract

Purpose

This study aims to verify empirically that when a group of isomorphic organisations is subjected to institutional pressure that conflicts with their technical efficiency or interests, this group will embrace opaqueness and decoupling.

Design/methodology/approach

This is a multiple case study of 16 Brazilian academic journals. The authors analyse whether the editorial boards of these journals play an effective or merely ceremonial role in the administration of the journals.

Findings

The authors find indications that isomorphic organisations revert to decoupling when the pressures they are subjected to are in conflict with their technical efficiency or interests. The authors also find indications of an inverted U-shaped relationship between the collaboration recruiting power of a journal in an academic field and decoupling. This collaboration recruiting power is closely related to the journal’s position in academic rankings.

Practical implications

The authors have shown that, although some scientific journals can deal with internationalisation pressures, for others, this is difficult and leads to decoupling and opaqueness. This is not a desirable situation. It can be counterproductive and draw attention to bureaucratic procedures.

Originality/value

This relation between opaqueness and institutional pressure for a group of organisations within the context of neo-institutional theory has not yet been verified empirically. This study’s results show how institutional pressure and organisational opaqueness are related in an organisational field. This theoretical contribution has practical implications because of decoupling’s potentially negative effects.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

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