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1 – 10 of 11Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Izabela Simon Rampasso, Rosley Anholon, Johannes Platje, Markus Will, Federica Doni, Muhammad Mazhar, Jaluza Maria Lima Silva Borsatto and Carla Bonato Marcolin
This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies…
Abstract
Purpose
This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.
Design/methodology/approach
The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.
Findings
The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.
Originality/value
The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.
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Javier Andrades, Domingo Martinez-Martinez and Manuel Larrán
Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public…
Abstract
Purpose
Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.
Design/methodology/approach
Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.
Findings
The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.
Practical implications
The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.
Social implications
Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.
Originality/value
The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.
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Giovanni Zampone, Giuseppe Nicolò, Giuseppe Sannino and Serena De Iorio
The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also…
Abstract
Purpose
The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.
Design/methodology/approach
The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.
Findings
Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.
Research limitations/implications
Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.
Practical implications
The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.
Originality/value
This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.
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Tawanda Jimu and Britta Rennkamp
This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the…
Abstract
Purpose
This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the governance of socio-technical transitions in water, electricity, transport and waste management, and identify barriers and enabling factors that enhance transformative practices in universities.
Design/methodology/approach
The analytical framework proposed in this paper combines the elements of governance network theory (GNT) and transition topology. The framework of this study is grounded in an actor-centric approach using GNT to understand networks conducive to sustainability transitions. Events and governance networks were mapped on a transition topology to visualise organisational and institutional changes over time. The study engaged students, management, academic and administrative staff in building a community of practice towards sustainability. This research is based on qualitative content analysis grounded in interview data, focus group discussions, workshops, webinars and secondary data analysis.
Findings
The findings show that the university has consolidated a sustainability vision and targets, but several factors prevent the community from achieving these targets, including hierarchical decision-making processes, a multitude of disjointed committees and fragmentation in the campus community.
Originality/value
This research adds to an emerging body of literature in the field of sustainability in higher education with two contributions. Firstly, the study presents a novel perspective(s) on the governance of sustainability transitions by combining the literatures on governance and sustainability transitions using a new methodological approach of transition topology to show organisational and institutional changes. Secondly, the study presents new empirical evidence for improving the governance of sustainability transitions in a diverse and highly unequal African university community in the process of (de)colonisation of knowledge and governance.
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Daniël van Staveren, Monique Arkesteijn and Alexandra Den Heijer
Corporate real estate management (CREM) is complex due to an increasing number of real estate (RE) added values and the tensions between them. RE managers are faced with…
Abstract
Purpose
Corporate real estate management (CREM) is complex due to an increasing number of real estate (RE) added values and the tensions between them. RE managers are faced with trade-offs: to choose a higher performance for one added value at the cost of another. CREM research mainly deals with trade-offs in a hypothetical sense, without looking at the characteristics of the RE portfolio nor the specific context in which trade-offs are made. The purpose of this paper is to further develop the concept of real estate value (REV) optimisation with regard to tensions between decreasing CO2 emissions and supporting user activities.
Design/methodology/approach
Mixed method study. REV optimisation between user activities and energy efficiency for police stations in the Netherlands built between 2000 and 2020 is analysed. This is complemented by interviews with an RE manager and senior user of police stations and analysis of policy documents.
Findings
The characteristics of the police station portfolio indicate no correlation between user activities and energy efficiency for the case studied. This is complemented by interviews, from which it becomes clear that there was in fact little tension between supporting user activities and energy efficiency. The performances of these two different added values were optimised separately.
Originality/value
This study combines different scales (building and portfolio level) with different types of data: portfolio analysis, document analysis and interviews. This creates a comprehensive image of whether and how the Netherlands police optimised the two RE values.
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María María Ibañez Martín, Mara Leticia Rojas and Carlos Dabús
Most empirical papers on threshold effects between debt and growth focus on developed countries or a mix of developing and developed economies, often using public debt. Evidence…
Abstract
Purpose
Most empirical papers on threshold effects between debt and growth focus on developed countries or a mix of developing and developed economies, often using public debt. Evidence for developing economies is inconclusive, as is the analysis of other threshold effects such as those probably caused by the level of relative development or the repayment capacity. The objective of this study was to examine threshold effects for developing economies, including external and total debt, and identify them in the debt-growth relation considering three determinants: debt itself, initial real Gross Domestic Product (GDP) per capita and debt to exports ratio.
Design/methodology/approach
We used a panel threshold regression model (PTRM) and a dynamic panel threshold model (DPTM) for a sample of 47 developing countries from 1970 to 2019.
Findings
We found (1) no evidence of threshold effects applying total debt as a threshold variable; (2) one critical value for external debt of 42.32% (using PTRM) and 67.11% (using DPTM), above which this factor is detrimental to growth; (3) two turning points for initial GDP as a threshold variable, where total and external debt positively affects growth at a very low initial GDP, it becomes nonsignificant between critical values, and it negatively influences growth above the second threshold; (4) one critical value for external debt to exports using PTRM and DPTM, below which external debt positively affects growth and negatively above it.
Originality/value
The outcome suggests that only poorer economies can leverage credits. The level of the threshold for the debt to exports ratio is higher than that found in previous literature, implying that the external restriction could be less relevant in recent periods. However, the threshold for the external debt-to-GDP ratio is lower compared to previous evidence.
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Niklas Arvidsson, Howard Twaddell Weir IV and Tale Orving
To assess the introduction and performance of light electric freight vehicles (LEFVs), more specifically cargo cycles in major 3PL organizations in at least two Nordic countries.
Abstract
Purpose
To assess the introduction and performance of light electric freight vehicles (LEFVs), more specifically cargo cycles in major 3PL organizations in at least two Nordic countries.
Design/methodology/approach
Case studies. Interviews. Company data on performance before as well as after the introduction. Study of differing business models as well as operational setups.
Findings
The results from the studied cases show that LEFVs can compete with conventional vans in last mile delivery operations of e-commerce parcels. We account for when this might be the case, during which circumstances and why.
Research limitations/implications
Inherent limitations of the case study approach, specifically on generalization. Future research to include more public–private partnership and multi-actor approach for scalability.
Practical implications
Adding to knowledge on the public sector facilitation necessary to succeed with implementation and identifying cases in which LEFVs might offer efficiency gains over more traditional delivery vehicles.
Originality/value
One novelty is the access to detailed data from before the implementation of new vehicles and the data after the implementation. A fair comparison is made possible by the operational structure, area of delivery, number of customers, customer density, type of packages, and to some extent, the number of packages being quite similar. Additionally, we provide data showing how city hubs can allow cargo cycles to work synergistically with delivery vans. This is valuable information for organizations thinking of trying LEFVs in operations as well as municipalities/local authorities that are interested.
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J.I. Ramos and Carmen María García López
The purpose of this paper is to analyze numerically the blowup in finite time of the solutions to a one-dimensional, bidirectional, nonlinear wave model equation for the…
Abstract
Purpose
The purpose of this paper is to analyze numerically the blowup in finite time of the solutions to a one-dimensional, bidirectional, nonlinear wave model equation for the propagation of small-amplitude waves in shallow water, as a function of the relaxation time, linear and nonlinear drift, power of the nonlinear advection flux, viscosity coefficient, viscous attenuation, and amplitude, smoothness and width of three types of initial conditions.
Design/methodology/approach
An implicit, first-order accurate in time, finite difference method valid for semipositive relaxation times has been used to solve the equation in a truncated domain for three different initial conditions, a first-order time derivative initially equal to zero and several constant wave speeds.
Findings
The numerical experiments show a very rapid transient from the initial conditions to the formation of a leading propagating wave, whose duration depends strongly on the shape, amplitude and width of the initial data as well as on the coefficients of the bidirectional equation. The blowup times for the triangular conditions have been found to be larger than those for the Gaussian ones, and the latter are larger than those for rectangular conditions, thus indicating that the blowup time decreases as the smoothness of the initial conditions decreases. The blowup time has also been found to decrease as the relaxation time, degree of nonlinearity, linear drift coefficient and amplitude of the initial conditions are increased, and as the width of the initial condition is decreased, but it increases as the viscosity coefficient is increased. No blowup has been observed for relaxation times smaller than one-hundredth, viscosity coefficients larger than ten-thousandths, quadratic and cubic nonlinearities, and initial Gaussian, triangular and rectangular conditions of unity amplitude.
Originality/value
The blowup of a one-dimensional, bidirectional equation that is a model for the propagation of waves in shallow water, longitudinal displacement in homogeneous viscoelastic bars, nerve conduction, nonlinear acoustics and heat transfer in very small devices and/or at very high transfer rates has been determined numerically as a function of the linear and nonlinear drift coefficients, power of the nonlinear drift, viscosity coefficient, viscous attenuation, and amplitude, smoothness and width of the initial conditions for nonzero relaxation times.
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Luis de Enrique Arnau and María José Pinillos-Costa
This paper aims to analyze the thematic content of research addressing the relation between board of directors (BoD) and business transformation (BT) to obtain better…
Abstract
Purpose
This paper aims to analyze the thematic content of research addressing the relation between board of directors (BoD) and business transformation (BT) to obtain better understanding of status and to derive future areas of study.
Design/methodology/approach
This paper reviews literature through a bibliometric analysis based on co-occurrence of articles published in Web of Science Core Collection ™ (WoS) between 1990 and 2022, identifying key concepts, setting network of relations and identifying the strategic importance of clusters of concepts. Findings and implications are discussed, future lines of research are presented and limitations are noted.
Findings
Thematic research on boards addressing transformation shifted from the analysis of individuals' traits to an organizational approach with majority of research centered on the role of boards under different theories and the consequences of strategic changes on firm's performance. Further research is around gender diversity, sustainability and the moderating role of ownership structure and business culture.
Research limitations/implications
Some limitations are also noted. This analysis considered articles indexed by WoS for Q1+Q2 publications as source of literature, while including others such as Scopus would increase knowledge base. Also, to identify main streams of research, the authors considered keywords with cumulative occurrence spanning from 30% to 40% while increasing this percentage would add terms that might improve precision to the connections among keywords. Other techniques could have been used such as co-citation or bibliographic coupling, although the authors find these as better suited to investigate the basic structure behind the foundational knowledge of the topic while the authors’ intention was to understand the positioning of study fields regarding the degree of research progress.
Practical implications
This paper presents some practical implications for future researchers. Those who wish to leverage previous evidence to address new research questions might look into principal themes covering BoD dynamics and composition to exert CG, and the relation between strategic decisions and performance measured by different variables. Those who wish to position their research as new findings to shed light on dilemmas, might find opportunities in the fields of climate change-sustainability, R&D for growth and innovation under the perspective of intangible assets.
Originality/value
This paper, is the first to the best of the authors’ knowledge, to identify research clusters for the intersection of boards and transformation and to determine their stage of development.
研究目的
本文旨在分析探討董事會與業務轉型之間的關係的學術研究的專題內容,以能對有關課題的研究狀況有更深入的了解,並擬從分析中取得未來可供研究的範疇。
研究設計/方法/理念
本文透過科學計量分析法來進行文獻探討。方法乃基於在1990年至2022年期間在Web of Science Core Collection 刊載的學術論文的共現分析而進行; 透過這個研究方法,研究人員建立了聯繫的網絡,並確認了各個概念群組的策略重要性。在本文中,研究結果和研究結果帶來的啟示會被討論,未來的研究領域和方針也會得到說明,研究的局限也會被認定和記錄下來。
研究結果
探討董事會而又涉及業務轉型的專題研究,由當初集中探討董事個人的特質、轉移到現在研究整體的組織理念和處事取向,而就後者來說,大部份的研究都集中於在不同的理論框架裡董事會所扮演的角色,以及因策略上的改變而為公司的業績帶來的影響。進一步的學術研究都是圍繞著性別多元化、可持續性、所有權結構所扮演的緩和角色和商業文化的研究。
研究的原創性/價值
盡我們所知,本文乃為首篇學術論文,去鑑定關於董事會與業務轉型之間的關聯的研究集群,也是首篇學術論文,去確定這些研究集群的發展階段。
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This study aims to investigate the supply chain gaps during the COVID-19 pandemic in Tanzania amid the pandemic era.
Abstract
Purpose
This study aims to investigate the supply chain gaps during the COVID-19 pandemic in Tanzania amid the pandemic era.
Design/methodology/approach
This study adopted a mixed approach, using both structured questionnaires and individual interviews to gather raw data (quantitative and qualitative data). To assess quantitative data for statistical (descriptive and inferential) analysis, this study used a sample of 57 wholesale and retail pharmacies and 10 hospital pharmacies, which were randomly selected. The thematic analysis was applied to the gathered qualitative data to authenticate the quantitative findings and conclusions which were the outcome of the descriptive and inferential analysis (binary logistics regression) analysed by the SPSS.
Findings
The results revealed the presence of various supply chain gaps in terms of target gaps, time gaps and coverage gaps. This study highlighted the disruption on demand and uncertainty in business environment as ways that the COVID-19 pandemic contributed to the gaps and revealed the negative effects of the supply chain gaps on the effectiveness of medical supplies in Tanzania.
Research limitations/implications
The results revealed the presence of various supply chain gaps (in terms of target gaps, time gaps and coverage gaps), underlined the disruption in demand and uncertainty in the business environment as ways that the COVID-19 pandemic contributed to the gaps and revealed the negative effects of the supply chain gaps on the effectiveness of medical supplies in Tanzania.
Practical implications
Data generated and used in this study is from participants from one country only (Tanzania), despite the supply chain gaps being common to many developing countries in general.
Originality/value
This study provides a novel framework in medical supply chain literature by identifying numerous disruptions in the medical supply chain which emerged during the COVID-19 emergence and serves as a basis for future studies on how to counter the gaps and rebuild a resilient and sustainable medical supply chain in developing countries.
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