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1 – 10 of over 12000Pavel Castka and Charles Corbett
The increased focus on sustainability has led firms to incorporate a range of sustainability practices in their products, processes and supply chains. Because these practices are…
Abstract
Purpose
The increased focus on sustainability has led firms to incorporate a range of sustainability practices in their products, processes and supply chains. Because these practices are typically difficult to observe, firms often seek an independent verification and adopt voluntary environmental and social standards and eco-labels such as ISO 14000, FSC, USDA Organic or Fairtrade. The purpose of this paper is to study several factors linked to their adoption.
Design/methodology/approach
Drawing on existing theory, the authors hypothesize that environmental and social standards will be more widely adopted if they are better-governed, less stringent and more favorably covered in the media. The authors collect data on 41 eco-labels from multiple data sources.
Findings
The authors find that the better-governed labels are more widely adopted, but that more stringent labels within the sample are not less widely adopted. More favorable media coverage is not associated with wider adoption.
Research limitations/implications
The study focuses on the diffusion of a sample of well-established eco-labels. To establish causal links, longitudinal data on governance, stringency, adoption and media coverage would be needed.
Practical implications
Managers deciding which eco-label to adopt need not be concerned that a more stringent label will inevitably yield less business value due to the label being less widely adopted. However, they should care whether a label is seen to be well-governed. Managers cannot use the way a label is portrayed in the media as a predictor for adoption.
Originality/value
Past research has often ignored how characteristics of environmental and social standards impact their diffusion. The work contributes to the growing literature on diffusion of voluntary standards and eco-labels by adding a quantitative and multi-sectoral perspective.
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We study ceremonial adoption of voluntary standards, where participants adopt the standard in principle but do not change their practices. Ceremonial adoption can benefit…
Abstract
We study ceremonial adoption of voluntary standards, where participants adopt the standard in principle but do not change their practices. Ceremonial adoption can benefit individual participants, who may be able to reap the benefits of association with the standard at lower cost, but it can be problematic for overall levels of adoption. We conceive of ceremonial adoption as an interaction between strategic incentives of participants and social ties to their audiences, such that not all participants are likely to ceremonially adopt. Our setting is the Leadership in Energy and Environmental Design (LEED) certification for sustainable construction. We study the conditions under which projects register for LEED certification, allowing them to claim affiliation with LEED, but then do not actually finish certification. While our data are correlational in nature, our results suggest that studying the competition for audience members (in our case, occupants) can provide greater understanding of certification behavior as well as overall levels of adoption. Our findings have implications for organizations that design and maintain voluntary standards and for organization theorists who wish to understand field-level change. Thus, we provide more evidence that strategy and organizational theory interact in important and often unexamined ways.
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Bruno S. Silvestre, Fernando Luiz E. Viana and Marcelo de Sousa Monteiro
A growing number of private, voluntary and mandatory sustainability standards have recently emerged. However, supply chain corruption practices as mechanisms to circumvent…
Abstract
Purpose
A growing number of private, voluntary and mandatory sustainability standards have recently emerged. However, supply chain corruption practices as mechanisms to circumvent sustainability standards have also grown and occur regularly. This paper strives to elaborate theory on the intersection of institutional theory, business corruption and the sustainability standards literature by investigating factors that influence the emergence of supply chain corruption practices.
Design/methodology/approach
Based on secondary data, four in-depth case studies of supply chain corruption practices are investigated through the use of adaptive theory and the method of constant comparisons to elaborate theory on this important phenomenon.
Findings
The paper suggests that although sustainability standards can improve supply chain sustainability performance, if they are adopted only symbolically and not substantively, unanticipated outcomes such as supply chain corruption may occur. The study proposes a typology of supply chain corruption practices, further explores the symbolic adoption of sustainability standards in supply chains and proposes the novel construct of “social isomorphism for corruption.” Since focal companies play central roles in leading supply chain corruption practices, we reason that they can also play a pivotal role in preventing supply chain corruption practices by promoting the substantive adoption of sustainability standards across their supply chains.
Originality/value
This paper elaborates theory on the challenging phenomenon of corruption in supply chains by linking the supply chain management literature to the corruption and the sustainability discourses and offers important insights to aid our understanding on the topic. It generates six propositions and four contributions to the sustainable supply chain management theory, practice and policy.
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Philipp Ottenstein, Saskia Erben, Sébastien Jost, Carl William Weuster and Henning Zülch
The aim of this paper is to examine the effects of the European Non-financial Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially reporting…
Abstract
Purpose
The aim of this paper is to examine the effects of the European Non-financial Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially reporting quantity (i.e. availability of information) and quality (i.e. comparability and credibility).
Design/methodology/approach
To test the main hypotheses, the authors select 905 treated firms from the EU 28 + 2 countries for a difference-in-differences regression analysis of dependent variables from the Refinitiv ESG database.
Findings
The results suggest that the Directive influences sustainability reporting quantity and quality. Treated firms provide around 4 percentage points more sustainability information (i.e. availability) than propensity score matched control firms and are 19 percent more likely to receive external assurance (i.e. credibility). However, we also find that the Directive is not the decisive factor in the adoption of GRI guidelines (i.e. comparability).
Research limitations/implications
The analysis is restricted to large listed firms and does not account for small, mid-sized and private firms. Further, cross-cultural differences which influence sustainability reporting are controlled for but not investigated in detail. The authors derive several suggestions for future research related to the NFR Directive and its revision.
Practical implications
The authors’ findings have practical implications for the future development of sustainability reporting in the EU and for other regulators considering the adoption of sustainability reporting.
Originality/value
This study is the first to provide evidence on the NFR Directive's reporting effects across multiple countries. It adds to the growing literature on the consequences of mandatory sustainability reporting. Additionally, this paper introduces a novel measurement approach sustainability information quantity that could benefit researchers.
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Cordula Hinkes and Günter Peter
Sustainability certification of agricultural commodities might be one measure to ensure deforestation-free supply chains. The purpose of this paper is to add to previous…
Abstract
Purpose
Sustainability certification of agricultural commodities might be one measure to ensure deforestation-free supply chains. The purpose of this paper is to add to previous assessments of soy certification systems with respect to “zero deforestation” criteria by focusing on the aspect of traceability.
Design/methodology/approach
A conceptual framework for assessing certification systems is proposed based on a literature review. This concept is applied to 16 soy certification systems, considering previous studies and available chain-of-custody certification options.
Findings
Among the sample, five certification systems may contribute to ensuring deforestation-free soy supply chains, as they have relatively high “zero deforestation” and assurance requirements and support at least segregation. Other chain-of-custody systems are insufficient in terms of traceability, but still dominate the market.
Research limitations/implications
The assessment considers only certification systems that have been benchmarked according to criteria developed by the European feed industry. Regular updates and further assessments of certification systems for other commodities are recommended.
Practical implications
Supply chain actors and policymakers are informed about certification systems that may ensure deforestation-free sourcing. However, different factors influence the implementation of zero deforestation commitments, such as adverse effects, economic trade-offs and new certification and traceability concepts.
Social implications
The implementation of deforestation-free supply chains should contribute to achieving sustainable development goals. Potential adverse social effects need to be considered.
Originality/value
This study focuses on the so far rather neglected but essential aspect of traceability, which is required for ensuring deforestation-free sourcing along the whole supply chain.
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Camelia Iuliana Lungu, Chiraţa Caraiani and Cornelia Dascălu
This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the…
Abstract
Purpose
This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the presentation of social and environmental information in the annual reports from Romanian companies’ perspective.
Methodology
A literature review introduces and justifies the second part of the research. The latter is organised as an exploratory study based on interviews. It presents the current state of Romanian companies’ availability for reconsidering financial reporting from the perspective of corporate social responsibility.
Findings
While social and environmental involvement of Romanian companies is at an early stage, there is a basis for future development of corporate reporting by addressing social and environmental aspects. We noticed that companies have the tendency of responding rather to a mandatory framework than a voluntary one.
Research limitations
The limitations of the research are linked to the study population. The small number of Romanian companies that publicly manifest interest for social responsibility determined the choice of a qualitative instead of a quantitative research.
Social implications
The exploratory study based on the case of Romania accompanies the present state of non-financial versus financial reporting in order to highlight measurable and non-measurable, but relevant, information to be considered in a future reporting framework.
Originality of the chapter
The study advances new lines in accounting research by confronting the national and international perspectives of social and environmental reporting. Debates and arguments on the research results add value and utility to the research.
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Maria Luisa Scalvedi and Anna Saba
The purpose of this paper is to identify sustainability aspects that overlap with local and organic consumer profiles in order to provide evidence that can be used to promote both…
Abstract
Purpose
The purpose of this paper is to identify sustainability aspects that overlap with local and organic consumer profiles in order to provide evidence that can be used to promote both kinds of foods in a sustainable food consumption (SFC) integrated framework.
Design/methodology/approach
Discriminant analysis was applied to a national sample of 3,004 respondents in Italy to separately depict local and organic consumers’ profiles based on personal values, eating habits, food purchase motivations, and involvement.
Findings
Organic consumption showed a lower penetration compared to local consumption. However, organic consumers adhered to more sustainable consumption principles. Adopting healthy diets and sharing self-transcendence values emerged as common traits of both consumers. Regular consumption made both consumers’ profiles look similar by sharing more sustainability-related traits.
Research limitations/implications
Only two out of the different types of foods promoted as sustainable were considered. Further insights could be made regarding fair trade foods and food promoted by voluntary sustainability standards.
Practical implications
The overlapping motivations of the two consumer profiles provided evidence of the potential efficacy of joint promotion in favour of sustainability and demonstrated that a synergic approach among food systems could foster more sustainable consumption.
Originality/value
This study identified common sustainability motivations among different consumer groups, based on sustainable food categories, adopting a holistic vision of SFC.
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The problem addressed is how policies to promote sustainable development may be implemented in market practice. The purpose of this paper is to present a conceptual framework on…
Abstract
Purpose
The problem addressed is how policies to promote sustainable development may be implemented in market practice. The purpose of this paper is to present a conceptual framework on which further research on sustainable market practice can be based.
Design/methodology/approach
Literature and conceptual analysis as regards sustainable development and policies to promote sustainable markets. Frameworks from theorizing about markets and about institutions.
Findings
The context of policy initiatives aiming at sustainable development is characterized by substantial heterogeneity and is inherently conflictual and multidimensional. Stakeholders, NGOs, governments as well as market actors are involved in policy processes. A market practice perspective is suggested. Specific issues for research are how policy practice interacts with market practice and how sustainable markets actually perform sustainable development over time and space.
Practical implications
Implications for how policy actors and market actors might act to bridge the gap by awareness of market shaping process in market practice.
Originality/value
Contribution to holistic understanding of links between policies, market practice and sustainable development.
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Norma Schönherr, Heike Vogel-Pöschl, Florian Findler and André Martinuzzi
While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them…
Abstract
Purpose
While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them frequently fail to comply. In this context, the purpose of this study is to explore to what extent CSR standards are designed for accountability. In the analysis, this paper investigates design characteristics related to accountability across different standard types, namely, principle-based, reporting, certification and process standards.
Design/methodology/approach
This study reviews the design characteristics of 50 CSR standards in a systematic and comparative fashion. This paper combines qualitative deductive coding with exploratory quantitative analyses methods to elucidate structural variance and patterns of accountability-related design characteristics across the sample.
Findings
This study finds that the prevalence of design characteristics aimed at fostering accountability varies significantly between different types of standards. This paper identifies three factors related to the specific purpose of any given standard that explain this structural variation in design characteristics, namely, implementability, comparability and measurability.
Practical implications
Non-compliance limits the effectiveness and legitimacy of CSR standards. The systematic exploration of patterns and structural variation in design characteristics that promote accountability may provide valuable clues for the design of more effective CSR standards in the future.
Social implications
Better understanding the role of design characteristics of CSR standards is critical to ensure they contribute to greater corporate accountability.
Originality/value
This study strives to expand the current understanding of the design characteristics of CSR standards beyond individual cases through a systematic exploration of accountability-related design characteristics across a larger sample.
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Allison Loconto and Marc Barbier
Social and environmental standards-development organizations (SDOs) have been collaborating together to construct “meta-standards.” These exercises in standards-setting are part…
Abstract
Social and environmental standards-development organizations (SDOs) have been collaborating together to construct “meta-standards.” These exercises in standards-setting are part of a longer term process of transitioning innovative approaches to sustainable agriculture from diverse niches such as organic, fair trade, and environmental conservation into a regime of certified sustainability. Using participant observation during the development of an Assurance Code, we examine how actors construct the tools that enable them to influence the broader transition to sustainability. We do this by focusing on intermediation activities by “experts” during the development of a “meta-standard” for assurance. The purpose of this chapter is twofold. First, we propose that in order to understand transitions in progress, we should be attentive to how these processes are accompanied by intermediation activities. Second, we argue that intermediate objects (or boundary objects) are important in these processes as they help actors to create actionable knowledge. These intermediation activities and the production of actionable knowledge contribute to the ability of actors to govern markets in the transition toward sustainable agriculture.
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