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1 – 10 of 355Idoya 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.
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Alexander Hofer, Ewald Aschauer and Patrick Velte
This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs…
Abstract
Purpose
This study aims to analyse the motivations and underlying assumptions of decision makers driving the adoption of sustainability-oriented targets in executive compensation (SCTs) to better understand SCTs’ impact on sustainability performance.
Design/methodology/approach
Through a qualitative approach, 15 in-depth interviews are conducted in a two-tier governance setting. Participants include management and supervisory board members, compensation consultants and other stakeholders involved in proxy voting.
Findings
SCT implementation is primarily determined by meeting shareholders’ expectations rather than those of other stakeholders. Decision makers react in a differentiated way to increased expectations by implementing either primarily symbolic or substantive measures and encounter different implementation challenges like insufficient data quality and a lack of experience within supervisory boards, both of which potentially contribute to decoupling.
Research limitations/implications
The study offers valuable insights for companies in designing SCTs and emphasises the significance of addressing decoupling to effectively enhance sustainability performance through SCTs and provides a foundation for future studies aimed at analysing this phenomenon.
Originality/value
Using a neo-institutional theory lens, this study marks one of the first interview-based investigations to distinguish between symbolic and substantial SCTs. It delves deeply into the role of decoupling and the associated challenges, offering fresh perspectives within the under-researched framework of a two-tier corporate governance structure. Moreover, this study aims to meticulously capture the real-world design practices and implementation processes of SCTs through experts, an aspect that was emphasised as a limitation in previous studies.
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Ozge Can and Duygu Turker
Despite the ongoing scholarly interest in greenwashing, it is not well known the impact of multiple institutional pressures on greenwashing in corporate social responsibility…
Abstract
Purpose
Despite the ongoing scholarly interest in greenwashing, it is not well known the impact of multiple institutional pressures on greenwashing in corporate social responsibility (CSR). Following the institutional logics perspective, this study investigates how three distinct logics – commercial, public, and social welfare – drive greenwashing and whether organizational capability for blending diverse CSR expectations reverses this link.
Design/methodology/approach
The current study conceptualized and tested an original model on how three institutional logics influence greenwashing in CSR, with the mediation effect of hybridization capability as a response to logic plurality. Partial least squares structural equation modeling was performed on a survey data, which was collected from 150 middle managers in Turkey.
Findings
The results show that while commercial logic has no direct or indirect impact on greenwashing, public and social welfare logics drive greenwashing in CSR. However, these effects are reversed when the CSR hybridization capability increases.
Practical implications
This study contributes to the understanding of what predicts CSR greenwashing by integrating a comprehensive theoretical framework involving multiple institutional logics, conflicting stakeholder demands, and organizational hybridity.
Originality/value
To the best of our knowledge, this is the first study that theoretically and empirically analyzed how the exposure of multiple external pressures affects the CSR greenwashing and how it can be reversed by CSR hybridization capability. This capability mitigates the threats and challenges of multiple logics and turns them into an opportunity to gain legitimacy in the eyes of stakeholders by preventing greenwashing.
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Problem-solving, systems thinking and design thinking are disciplines practiced by all human beings and is also innate in other living objects with limited use of symbolic…
Abstract
Purpose
Problem-solving, systems thinking and design thinking are disciplines practiced by all human beings and is also innate in other living objects with limited use of symbolic structures. They are necessary to achieve the goals and survive. Interpretation of problem-solving as a change in equilibrium makes it applicable throughout the inanimate world. The aim is to describe the proposed empirical systems theory that integrates problem-solving and systems thinking through design thinking.
Design/methodology/approach
A brief historical background describes why comprehensive empirical systems theory has not been attempted before except as a restricted version in engineering systems. The methodology of the general theory follows that of conventional science, but with systemic content. Interference by required mental or physical product/systems changes states which is subject to discussion, creativity, innovation and inspiration accomplished by iteration as necessary.
Findings
A problem-solving structure has been created, which is implemented in a methodical way to aid the innate ability of individuals and organisations, and is open to modifications and the use of quantitative methods. Processed natural language allows for implementation at the operational level.
Originality/value
The proposed systems theory is an empirical theory that uses the structural properties of parts of the world. The integration makes “systems” the driver of change of state and offers fundamental concepts. The implementation shown in Figure 2 is methodical and can be applied by individuals and organisations subject to peer review and development. The method clarifies the roles of product/artifact and systems designers.
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Fozia Ahmed Baloch and Nazir Ahmed Jogezai
The COVID-19 pandemic, as well as its effects on education in general, has influenced the leadership landscape of school principals, which may have necessitated adaptations and…
Abstract
Purpose
The COVID-19 pandemic, as well as its effects on education in general, has influenced the leadership landscape of school principals, which may have necessitated adaptations and transitions in their leadership orientation. To better comprehend any variations in the leadership orientation of school principals in response to the implications of the COVID-19 pandemic, this study examines leadership orientation in both the pre-pandemic and post-pandemic periods.
Design/methodology/approach
In this quantitative research, the authors collected data from 297 school principals in the Balochistan province of Pakistan using the leadership orientation survey (LOS) in a quantitative research approach.
Findings
The results indicated that principals’ leadership orientation underwent an observable transition before and after the pandemic. Principals’ preferred leadership orientation notably changed from solely political before the pandemic to a combination of highly political and symbolic after the pandemic.
Research limitations/implications
Using a survey, the study investigated the transition in school principals’ leadership orientation before and after the pandemic. However, the results do not explain what caused the transition in principals’ leadership orientation, which is the key limitation of this study. Future research within a qualitative approach can study the factors associated with changes in principles’ leadership frames.
Practical implications
The overall findings of the study have implications for scholars, policymakers and educational leaders to reexamine and gain a deeper understanding of the leadership roles of principals in the post-pandemic age. This is because principals now operate in a distinct context characterized by new difficulties and opportunities compared to the pre-pandemic period.
Originality/value
This is an original study that examined the transition of school principals’ leadership orientation before and after the pandemic. The body of literature related to the transition between pre- and post-pandemic is limited both in Pakistan and the rest of the world. This study illuminates the literature in this regard.
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Yong-Chan Rhee and Charles E. Menifield
The goal of this study is to examine how community policing policies (CPP) can be effective in addressing racial disparities in police killings in the United States.
Abstract
Purpose
The goal of this study is to examine how community policing policies (CPP) can be effective in addressing racial disparities in police killings in the United States.
Design/methodology/approach
The study utilized multi-level mixed modeling techniques.
Findings
The study finds that CPP training for in-service officers is effective when the police chief is black, in contrast to the presence of written CPP statements and CPP training for newly recruited officers. This article concludes that the effectiveness of policy implementation is dependent upon policing leaders who manage policy implementation.
Research limitations/implications
This research is limited in that it only includes data from people who were killed by police. In addition, it was extremely difficult to collect data on the race of the officer. Hence, it reduced the number of viable cases that we could include in the analysis.
Practical implications
The most significant practical limitation to our research is the ability to generalize to police departments within a city and between cities. In some cases, police killings were confined to one or two areas in a city.
Social implications
Disproportionality in police killings is important in every country where certain groups are overrepresented in the number of police killings. This is particularly true today, where we see groups like Black Lives Matter highlighting higher levels of lethal force in minority neighborhoods.
Originality/value
Using representative bureaucracy theory, this research shows leaders select and emphasize specific goals among a set of organizational goals, seek to build trust rather than fight crimes and support goals to improve policy outcomes, which fills a theoretical gap in the theory.
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Patrik Ström and Brita Hermelin
The circular economy (CE) has been endorsed as representing a model that is able to achieve environmental protection through decreased use of raw materials, together with changing…
Abstract
Purpose
The circular economy (CE) has been endorsed as representing a model that is able to achieve environmental protection through decreased use of raw materials, together with changing economic values and social inclusion thanks to its demand for a wide variety of skill profiles. This has motivated many policy initiatives to support the implementation of the CE. The purpose of this study is to follow such policy initiatives in three geographically anchored industry-specific networks.
Design/methodology/approach
The study contributes to the research debate on the CE through a spatial approach with a focus on how the implementation of the CE is conditioned by spatial and regional contexts. The authors investigate three different networks in Sweden for CE with different locations and industrial profiles.
Findings
The findings reveal the difficulty that exist in relation to the implementation of the CE. The network and support functions in combination with private industry are vital. The risk of sustaining an uneven regional economic development is evident.
Originality/value
Although research on the development of the CE has proliferated, geographical approaches to this development are comparably rare to date. The authors seek to contextualise the strategy development and policy implementation of a CE policy.
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Sedzani Musundwa and Olayinka Moses
This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so…
Abstract
Purpose
This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.
Design/methodology/approach
Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.
Findings
The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.
Practical implications
The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.
Originality/value
Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.
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Heather Keathley-Herring, Eileen Van Aken and Geert Letens
This study assesses performance measurement (PM) system implementation efforts across various organizational contexts and investigates which factors are critical to achieving…
Abstract
Purpose
This study assesses performance measurement (PM) system implementation efforts across various organizational contexts and investigates which factors are critical to achieving implementation success (IS).
Design/methodology/approach
An empirical field study was conducted to refine a framework of PM system IS that consists of 5 dimensions of success and 29 factors. A survey questionnaire was used to investigate actual organizational practice and exploratory factor analysis was conducted to refine constructs corresponding to potential factors and dimensions of IS. The resulting variables were then investigated using multiple regression analysis to identify critical success factors for implementing PM systems.
Findings
The survey was completed by representatives from 124 organizations and the exploratory factor analysis results indicated that there are three underlying dimensions of IS (i.e. Use of the System, PM System Performance, and Improved Results and Processes) and 12 factors. Of the factors, nine can be considered critical success factors having a significant relationship with at least one dimension of IS: Leader Support, Design and Implementation Approach, Reward System Alignment, Organizational Acceptance, Organizational Culture and Climate, Easy to Define Environment, IT Infrastructure Capabilities, PM System Design Quality, and PM Participation and Training.
Originality/value
The results show that there are distinct dimensions of IS and, although some factors are associated with all dimensions, most are more closely related to only one dimension. This suggests that different strategies should be utilized based on the types of challenges experienced during implementation.
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Christian Rudeloff and Joke Bruns
With the growing importance of conscientious branding, companies are increasingly adopting messages of female empowerment in their social media communications. However, this is…
Abstract
Purpose
With the growing importance of conscientious branding, companies are increasingly adopting messages of female empowerment in their social media communications. However, this is not without risk, as stakeholders may be suspicious of femwashing. Therefore, companies need to develop appropriate messaging strategies to increase the effectiveness of their femvertising communications.
Design/methodology/approach
A between-subjects 3 × 1 online experiment was conducted to examine the influence of different messaging strategies (symbolic, philanthropic and explicit brand promises) and respective stakeholders' attributions of a company’s femvertising motives on brand equity and endorsement outcomes.
Findings
The results show that philanthropic and explicit brand promises have more positive effects on brand equity and endorsement outcomes than symbolic brand promises. In addition, motive attributions towards the firm’s femvertising messages were found to moderate the influence of message strategies on endorsement outcomes.
Originality/value
Previous research on the effects of femvertising has been inclined towards short-term performance factors like purchase intentions. This study contributes to the literature by examining its impacts on more strategic intangible assets such as brand equity. Furthermore, while prior studies on femvertising effects have so far focused primarily on the influence of recipients’ characteristics and less on the side of the communicators, this study illuminates the potential of different messaging strategies for effective femvertising communicating.
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