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1 – 10 of over 10000
Article
Publication date: 7 November 2016

Pavel 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…

1412

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.

Details

International Journal of Operations & Production Management, vol. 36 no. 11
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 10 September 2020

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…

1718

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.

Details

International Journal of Operations & Production Management, vol. 40 no. 12
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 12 July 2021

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…

3348

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.

Article
Publication date: 5 February 2020

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…

1025

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 3 April 2018

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…

2439

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.

Details

British Food Journal, vol. 120 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 13 June 2016

Lars-Gunnar Mattsson

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…

7997

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.

Details

IMP Journal, vol. 10 no. 2
Type: Research Article
ISSN: 2059-1403

Keywords

Open Access
Article
Publication date: 12 July 2021

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…

3443

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.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 5 July 2019

Corinna Braun-Munzinger

Public policy to promote corporate social responsibility (CSR) can be a tool used by the state to promote the creation of social value by multinational enterprises (MNEs) and…

Abstract

Purpose

Public policy to promote corporate social responsibility (CSR) can be a tool used by the state to promote the creation of social value by multinational enterprises (MNEs) and their global suppliers. Yet, this aspect has been little explored in the literature on social value creation in international business. While there is a substantial literature on the interactions of public and private regulation of firm behaviour in the global economy, little is known about the emergence of local institutional environments aimed at creating social value from MNE activities. This paper aims to address this gap in the literature.

Design/methodology/approach

Conceptually, the paper draws on the literatures on global production networks (GPNs) and on institutional approaches to CSR to grasp the local institutional environment for social value creation in MNEs and their suppliers. Empirically, the case of China is examined based on a review of literature, policy documents and interviews. The key questions the paper seeks to address is as follows: How can the emergence of local Chinese CSR standards be explained? How does the emergence of such CSR standards fit into wider policy objectives in the context of Chinese export-oriented growth?

Findings

The paper argues that the emergence of CSR standards in China needs to be seen in the context of changing industrial policy objectives to enhance both the social and economic value of participation in GPNs. Specifically, the evolution of Chinese CSR standards corresponds to a shift from structural towards functional coupling in GPNs, associated with increased policy attention on enhancing local skills and technology. Taking the case of the textile and apparel sector as an example, the paper illustrates how the adoption of China’s first CSR management system has taken place in a context of shifting strategic coupling objectives.

Research limitations/implications

A lack of data does not allow any conclusions on the impact of the Chinese institutional environment on social value creation and economic upgrading at firm level. This question could be addressed in further research. In addition, the findings open new questions around possible synergies between local policies and MNE efforts on sustainability. Increasing cooperation between Chinese and international standard setters around CSR opens the question of whether this leads to a convergence of horizontal and vertical governance on sustainability in the apparel GPN.

Practical implications

Findings show that there may be a window of opportunity for international practitioners to seek further dialogue with Chinese actors around promoting socially and environmentally sustainable business in a global economy.

Originality/value

The paper contributes to a better understanding of changes in the institutional environment for social value creation for MNEs and their suppliers in a key emerging economy. It illustrates how institutional approaches to CSR and the GPN framework can be combined to grasp the institutional environment for social value creation in an international business context.

Details

critical perspectives on international business, vol. 16 no. 2
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 6 June 2016

Renzo Mori Junior, Daniel M. Franks and Saleem H. Ali

New sustainability certification schemes (SCS) with different scope, governance structure and operating practice are fast emerging. This rapid growth and divergence in metrics has…

2351

Abstract

Purpose

New sustainability certification schemes (SCS) with different scope, governance structure and operating practice are fast emerging. This rapid growth and divergence in metrics has resulted in questions about the effectiveness of such schemes. Although this practice has been growing fast, to date, there are no reviews comprehensively synthesising the literature regarding SCS’ main flaws, challenges and improvement opportunities. This paper aims to identify what are the key components affecting effectiveness of SCS, highlighting their benefits, flaws and improvement opportunities.

Design/methodology/approach

An integrated literature review was conducted to identify and assess recent studies related to the benefits, flaws, effectiveness and improvement opportunities of SCS worldwide.

Findings

Key components affecting the effectiveness of SCS were identified (sustainability awareness; market access; management systems and productivity; social, environmental and economic impacts; monitoring outcomes; competition, overlapping and interoperability; stakeholder participation; and accountability and transparency). The authors argue that SCS to succeed have to be effective; provide accountability about their goals and achievements; and manage stakeholders’ expectations. Civil Society’s awareness of the scientific underpinnings of sustainability issues also contributes to the existence and improvement of such schemes.

Research limitations/implications

The limitations of this study are associated with the secondary material that was publicly available for our literature review.

Originality/value

This paper fulfils an identified need to explore the key components affecting effectiveness of SCS, their benefits, flaws and improvement opportunities. Such a synthesis also identifies the key areas where interoperability between SCS should be pursued by corporations and governments.

Details

Corporate Governance, vol. 16 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 6 November 2017

Lili Mundle, Marianne Beisheim and Lars Berger

This paper aims to analyze the relevance of private meta-governance for multi-stakeholder partnerships. The authors assume that meta-governance, defined as higher level rules that…

Abstract

Purpose

This paper aims to analyze the relevance of private meta-governance for multi-stakeholder partnerships. The authors assume that meta-governance, defined as higher level rules that shall guide partnerships’ governance activities, could build on and institutionalize lessons learned about partnerships’ success conditions and, in doing so, may render partnerships’ work more effective in the future.

Design/methodology/approach

The research paper investigates a case of non-state meta-governance in the standard-setting arena. It explores how actors assess the interaction of the meta-governance efforts of the International Social and Environmental Accreditation and Labelling (ISEAL) Alliance (mainly in the form of their three Codes of Good Practice) and the Alliance for Water Stewardship’s efforts when setting and implementing their International Water Stewardship Standard. For this, a combination of research methods is applied: a literature review for deriving propositions on success conditions; document analysis, participatory observation and semi-structured interviews for gathering empirical evidence on the interaction between meta-governance and the partnership’s work.

Findings

Respondents praise the benefits of ISEAL’s enabling meta-governance measures to strengthen their standard, structures and processes, as well as from ensuring activities, as these also improve their internal governance system while simultaneously providing credibility. In this context, they confirm the relevance of three success factors mentioned in the literature on voluntary standards: an inclusive process, a locally adapted design of the standard and institutionalized compliance management.

Practical implications

Instead of reinventing the wheel with every new multi-stakeholder partnership, meta-governance frameworks should be used to enable partnership staff and members, policymakers and stakeholders to learn from experience.

Originality/value

The authors’ analysis generates unique insights into perceptions of partnerships’ staff and stakeholders regarding lessons learned and private meta-governance. The present study on these actors’ perspectives provides a starting-point for further research on how meta-governance could help institutionalize success factors to scale-up and improve the impact of standard-setting partnerships.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

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