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Open Access
Article
Publication date: 6 November 2017

Guido Orzes, Fu Jia, Marco Sartor and Guido Nassimbeni

The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical…

5809

Abstract

Purpose

The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical certification standard – and firm performance, building on agency and contingency theories.

Design/methodology/approach

The authors analyse secondary longitudinal balance sheet data of listed firms employing a rigorous event-study approach and compare SA8000-certified companies to different control groups based on three matching criteria, i.e., industry, size, and pre-certification performance. The authors then study the moderating effects of the cultural features, the country’s development level, and the labour intensity on the causal relationship through multiple regression methods.

Findings

The authors find that SA8000 certification positively affects labour productivity and sales performance but has no effect on profitability. Furthermore, the study supports that the relationship between SA8000 and profitability is moderated by two cultural features of the home country of the firms (i.e. power distance and uncertainty avoidance).

Originality/value

This is the first study, which empirically tests the effects of the ethical certification SA8000 on firm performance using a cross-country sample. In addition, the authors contribute to the wider debate on the effects of corporate social responsibility practices on firm performance.

Details

International Journal of Operations & Production Management, vol. 37 no. 11
Type: Research Article
ISSN: 0144-3577

Keywords

Content available

Abstract

Details

Asia-Pacific Journal of Business Administration, vol. 4 no. 2
Type: Research Article
ISSN: 1757-4323

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…

2181

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.

Content available

Abstract

Details

Kybernetes, vol. 41 no. 7/8
Type: Research Article
ISSN: 0368-492X

Open Access
Article
Publication date: 4 March 2021

Kari Lepistö, Minna Saunila and Juhani Ukko

This study examines whether certification improves the dimensions of total quality management (TQM) and whether the impact of certification is similar across companies of…

3813

Abstract

Purpose

This study examines whether certification improves the dimensions of total quality management (TQM) and whether the impact of certification is similar across companies of different sizes and industries. The benefits of certification for companies have been widely discussed in recent years. The general debate has been partly marked by the dispute about whether companies will benefit more from certification or the implementation of TQM. This debate has led to numerous studies on the benefits of certification; however, few studies simultaneously have examined traditional TQM issues and the requirements of the new quality standard, ISO 9001: 2015, as well as the updated European Foundation for Quality Management (EFQM) criteria.

Design/methodology/approach

This study was conducted via a survey of Finnish SMEs and covered both industrial and service companies. The study comprehensively compared industrial companies with service companies and small companies with medium-sized companies.

Findings

In industrial and small enterprises, certification clearly has a positive effect on the dimensions of TQM, but a similar effect was not observed in medium-sized enterprises or in the service sector.

Originality/value

This is one of the first studies to examine the effect of certification on TQM in different types of SMEs while simultaneously considering EFQM and ISO 9001:2015 in Finland. The significant originality of this research lies in the formation of a comprehensive research framework for the dimensions of TQM.

Details

International Journal of Quality & Reliability Management, vol. 39 no. 1
Type: Research Article
ISSN: 0265-671X

Keywords

Open Access
Article
Publication date: 23 January 2019

Ana B. Escrig-Tena, Beatriz Garcia-Juan and Mercedes Segarra-Ciprés

Although the European Foundation for Quality Management (EFQM) Excellence Model has been widely adopted throughout Europe, a thorough examination of the factors that contribute to…

5272

Abstract

Purpose

Although the European Foundation for Quality Management (EFQM) Excellence Model has been widely adopted throughout Europe, a thorough examination of the factors that contribute to the internalisation of the model (i.e. a substantive adoption) has been neglected in the literature. The purpose of this paper is to present a model that analyses the drivers of the real internalisation of the EFQM excellence model, with a focus on the role of motives for adoption, and appraisal and compensation systems.

Design/methodology/approach

An empirical study was carried out based on a sample of Spanish organisations that had been awarded EFQM recognition. Structural equation models, cluster analysis and ANOVA were used to examine the research questions.

Findings

Internal motives concerning the creation of a participative style are the main driver of internalisation. Moreover, having an appraisal system-oriented towards the development of employees helps the substantive adoption of the EFQM model. These findings reinforce the importance of the soft elements of the EFQM model.

Originality/value

This study enhances evidence about the motives for adoption and their influence on the internalisation of the EFQM model. It analyses internalisation in a novel context, EFQM recognised organisations, and contributes to the debate about the efficacy of the EFQM model to performance improvement, by unveiling the factors that could foster the internalisation of the model within the organisational routines.

Details

International Journal of Quality & Reliability Management, vol. 36 no. 3
Type: Research Article
ISSN: 0265-671X

Keywords

Open Access
Article
Publication date: 19 September 2022

Stefania Testa, Thaer Atawna, Gino Baldi and Silvano Cincotti

This paper aims at explaining variances in the contribution of Islamic crowdfunding platforms (ICFPs) to sustainable development (SD), by adopting an institutional logic…

2689

Abstract

Purpose

This paper aims at explaining variances in the contribution of Islamic crowdfunding platforms (ICFPs) to sustainable development (SD), by adopting an institutional logic perspective (ILP). ICFPs represent a dual institutional overlap between two logics (the Western-mainstream and the Islamic logic) which have an impact on corporate social responsibility (CSR) interpretations, practices, and decisions and whose conflicts are mitigated by choosing different resolution strategies. The authors aim at showing that this choice affects SD differently.

Design/methodology/approach

The authors develop a conceptual typology through the following steps: (1) choice of variables and identification of corresponding variable domains, through literature review. Variables chosen are the elemental CSR dimensions related to various social and environmental corporate responsibilities to whom diverse meaning and emphasis are given under the Western-mainstream and Islamic logics. (2) Identification of three distinct ideal types of ICFPs, building on different resolution strategies to mitigate conflicts between logics; (3) development, for each ideal type, of a set of implications related to SD; (4) implementation of a first test aiming at assigning real cases to each ideal type.

Findings

The authors identify Western-mimicking (platforms adopting as resolution strategy decoupling or compartmentalizing strategies), Islamic-driven (platforms focusing on one prevailing logic) and Syncretism-inspired (platforms adopting hybridizing practices) ideal-types.

Originality/value

It is the first paper suggesting ILP to explain variances in crowdfunding platforms' role in addressing SD. It focuses on a specific type of CF platforms till now neglected.

Details

European Journal of Innovation Management, vol. 25 no. 6
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Book part
Publication date: 2 October 2023

Federica Sacco and Giovanna Magnani

In recent years, both academics and institutions have acknowledged the crucial role multinational enterprises (MNEs) can play in addressing the sustainability challenges, as…

Abstract

In recent years, both academics and institutions have acknowledged the crucial role multinational enterprises (MNEs) can play in addressing the sustainability challenges, as formalized by the sustainable development goals (SDGs). Nevertheless, because of their extensiveness and their design as country-level targets, SDGs have proven challenging to operationalize at a firm level. This problem opens new and relevant avenues for research in international business (IB). This chapter attempts to frame the topic of extended value chain sustainability in the IB literature. In particular, it addresses a specific topic, that is, how sustainability and resilience-building practices interact in global value chains (GVCs). To do so, the present study develops the case of STMicroelectronics (ST), one of the biggest semiconductor companies worldwide.

Details

Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

Open Access
Article
Publication date: 10 April 2018

Cesar Casiano Flores, Hans Bressers, Carina Gutierrez and Cheryl de Boer

In Mexico, only 19.3 per cent of industrial water is treated (Green-Peace, 2014, pp. 3-4), whereas municipal treatment levels are approximately 50 per cent (CONAGUA, 2014a). This…

6455

Abstract

Purpose

In Mexico, only 19.3 per cent of industrial water is treated (Green-Peace, 2014, pp. 3-4), whereas municipal treatment levels are approximately 50 per cent (CONAGUA, 2014a). This paper aims to focus on how the wastewater treatment plant policy, from a circular economy perspective, is affected by the governance context at the Presa Guadalupe sub-basin. Circular economy can contribute to water innovations that help in improving water quality. However, such benefits are not easily achieved. This case provides an example of the complexity and challenges that the implementation of a circular economy model can face.

Design/methodology/approach

Data are collected via semi-structured in-depth interviews with the stakeholders that are members of the Presa Guadalupe Commission. The contextual interaction theory (CIT) is the theoretical basis for this analysis (Boer de and Bressers, 2011; Bressers, 2009).

Findings

The findings show that the wastewater treatment plant policy plays an important role in a circular economy model. Some incentives towards a circular economy model are already in place; however, the hurdles of a top-down implementation perspective, low availability of resources, prioritisation of short-term results, lack of enforcement of the “polluter pays” principle and a linear model of water systems need to be overcome. If Mexico wants to move towards a circular economy model and if the government wants to enforce sustainable development principles, wastewater treatment is a challenge that must be addressed.

Originality/value

There are few studies in the circular economy literature that have analysed its implementation under a governance arrangement perspective.

Open Access
Article
Publication date: 16 March 2021

Giovanna Culot, Guido Nassimbeni, Matteo Podrecca and Marco Sartor

After 15 years of research, this paper aims to present a review of the academic literature on the ISO/IEC 27001, the most renowned standard for information security and the third…

15864

Abstract

Purpose

After 15 years of research, this paper aims to present a review of the academic literature on the ISO/IEC 27001, the most renowned standard for information security and the third most widespread ISO certification. Emerging issues are reframed through the lenses of social systems thinking, deriving a theory-based research agenda to inspire interdisciplinary studies in the field.

Design/methodology/approach

The study is structured as a systematic literature review.

Findings

Research themes and sub-themes are identified on five broad research foci: relation with other standards, motivations, issues in the implementation, possible outcomes and contextual factors.

Originality/value

The study presents a structured overview of the academic body of knowledge on ISO/IEC 27001, providing solid foundations for future research on the topic. A set of research opportunities is outlined, with the aim to inspire future interdisciplinary studies at the crossroad between information security and quality management. Managers interested in the implementation of the standard and policymakers can find an overview of academic knowledge useful to inform their decisions related to implementation and regulatory activities.

Details

The TQM Journal, vol. 33 no. 7
Type: Research Article
ISSN: 1754-2731

Keywords

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