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This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

The sample comprises construction companies from seven Asia-Pacific countries from 2015 to 2019. The authors hand-collected data on anti-corruption disclosures by using content analysis.

This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds that uncertainty avoidance does not affect companies’ anti-corruption disclosures.

This study has a number of implications. First, government and professional accountant organizations need to improve accountants’ knowledge and competence through education, training and continuous professional development. Second, public accounting firms need to ensure the quality of their auditors, particularly in the technical competence in financial and nonfinancial reporting. Finally, universities must improve and update their curriculum regarding nonfinancial reporting issues.

This study is among the first to examine anti-corruption disclosure practices in the most corrupted settings, i.e. the construction industry in Asia-Pacific countries. It uses the isomorphism perspective to explain the influence of government ownership, country-level accounting competence and high-quality auditors on anti-corruption disclosure transparency. The number of prior studies investigating this association is very limited. Moreover, disclosures of anti-corruption information are complex and sensitive; thus, coercive, normative and mimetic pressures are required to achieve higher transparency and sustainability.

Albeit gradual and uneven, the emergence of social and environmental reporting by publicly held corporations has been a major development in the last few decades. This paper aims to explore patterns of the emergence of these disclosures. Using an institutional theory lens, this paper considers mimetic, normative and coercive possibilities.

US publicly traded company data from 2013 to 2019 is used to test the hypotheses. Mimetic forces are proxied with corporate board interlock frequency. Normative ones use the extent of gender diversity on corporate boards. Measures of business climate and industry regulatory sensitivity proxy coercive potentiality.

Studied in isolation, each of the three forces through which organizations pursue the heightened legitimacy of enhanced environmental and social disclosures has credibility. The strongest support exists for mimetic and normative mechanisms, perhaps because the US government has been reluctant to make these expanded disclosures mandatory.

In the world of voluntary action, more attention to diffusion is needed. For these purposes, better proxies will be needed to study change. Social and environmental information should be separated for individual analysis.

At least in the USA, companies are attentive to what other companies are doing. There is something to be said for the ethical dimension of corporate transparency.

Governmental action in this area has not been effective, at current levels. Corporate leadership is essential. Critical information is shared about disclosure by board members.

Although institutional theory makes several appearances in this area, to the best of the authors’ knowledge, the current study is the first empirical archival study to examine the three forces simultaneously, providing evidence as to the relative magnitude of each institutional force on environmental and social disclosures. Should these disclosures not be mandated by government, this study shows pathways for enhanced disclosures to continue to spread.

This study aimed to explore the institutional theory as a lens for investigating how construction firms adapt to supply chain disruptions. Specifically, the paper evaluates the interactions and interdependencies amongst various organizations, participants and institutions in the construction industry as a basis for a holistic, adaptive response strategy for managing supply chain disruptions.

Following the tenets of relativist philosophy and qualitative research methodology, this study explores the lived experiences of senior-level managers across major construction firms in New Zealand through in-depth semi-structured interviews, as a basis for understanding how their respective organizations adapt to supply chain disruptions.

The research findings suggest that aside from the formal rules that guide the conduct of construction firms as they adapt to supply chain disruptions, informal interactions that exist amongst various organizations and players in the construction industry could also enhance the development of innovative and practical response strategies to supply chain disruptions.

This study makes original empirical contributions to the supply chain management literature by providing insights into how construction firms demonstrate normative, coercive and mimetic isomorphic tendencies amidst the complexity of supply chain disruptions. Insights from this study could enhance the adaptive response of construction firms to supply chain disruptions while also improving the overall resilience of the built environment.

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.

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.

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.

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.

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.

As sustainability becomes more important in manufacturing, researchers recommend using the four-stage Hayes and Wheelwright (H-W) model of strategic manufacturing effectiveness (SME) to integrate sustainable manufacturing practices (SMPs) at a strategic level. However, there is limited research on this topic. This paper investigates SMPs encompassing four sustainable manufacturing capabilities (SMCs): pollution control, pollution prevention, product stewardship, and clean technology. It relates these SMCs to the four SME stages of the H-W model, both of which form a continuum of stages.

A theoretical model on the congruence between SMCs and SME stages is first established using organizational theories to identify the dominant combinations. This model is then tested by examining 178 SMPs of four large manufacturing firms.

The study reveals that the SMPs of the case firms clearly show SMC and SME stage characteristics. Few deviations from the relationships established in the theoretical model are observed, leading to a revision of the model. A major finding is that SMPs within an SMC category can span multiple SME stages.

The study proposes a revised model based on a small sample of case firms, which may limit its broader applicability.

Manufacturing practitioners can use the findings of this study to plan SMPs that align with their SME goals.

Towards incorporating sustainability in the H-W model, this is the first major exploratory study that establishes congruent relationship between SMCs and SME stages of the H-W model.

The objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship.

Based on a sample of international firms from 56 countries spanning the period from 2012 to 2020, this study utilizes the ordinary least squares (OLS) regression. We also run the OLS regression at times t+1 and t+2 to verify the baseline results. To address the endogeneity concerns arising from self-selection bias and the causality effect, this study applies the generalized method of moment (GMM) and the Heckman test.

This study finds that GHG assurance leads to better CEP by firms. We also find that engaging with accounting assurance providers leads firms to a better CEP than non-accounting assurance providers. Our results show that Big Four auditors can help firms decrease carbon emissions. We also find that the positive effect of GHG assurance is prevalent in firms operating in developed countries.

Our study only considers the influence of the assuror’s reputation and affiliation on CEP without examining other factors that may influence the quality of assurance services provided.

Our study provides a practical implication related to the influence of a GHG assurance provider’s affiliation and reputation globally by providing evidence that accounting and Big Four assurance providers do play a significant role in a firm’s carbon emission performance. This study offers great insights into the GHG assurance impact on CEP with the interplay between the assuror’s affiliation and reputation and the country’s development.

This paper enriches the limit evidence on GHG assurance and CEP by providing novel evidence on the relationship between GHG assurance and a firm’s CEP. Moreover, this study provides insights into the implication of a country’s development level on the role of GHG assurance in CEP.

This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.

Using a structured literature review, this study identifies the state of the art, maps the evolution of non-financial reporting in utility companies and reveals unexplored issues and aspects.

A critical analysis of the existing academic debate shows the development of utilities’ non-financial reporting literature and the focus of this debate. It provides insight into how utilities pay attention to non-financial reporting, what role this plays in corporate actions and relationships with stakeholders and what research gaps need further investigation.

This study provides some useful recommendations to practitioners and regulators to be more conscious of the weaknesses and criticalities of utilities’ non-financial reporting and to address them when building such reporting. However, this study considered only articles published in peer-reviewed academic journals.

A comprehensive literature review in the utilities’ non-financial reporting area is timely, given the increase in this type of reporting. The study has an original focus and develops an analytical framework highlighting the peculiarities of utilities.

This study aims to explore the interplay between regulatory, normative and cultural-cognitive factors in the context of sustainability-driven organisational change in Mexican small and medium-sized enterprises (SMEs).

Using qualitative research methods, data were collected through interviews with key stakeholders from eight SMEs in Mexico. Thematic analysis was conducted to explore how regulatory, normative and cultural-cognitive forces influence sustainability initiatives within these organisations.

The findings reveal a dynamic relationship between regulatory frameworks and broader societal norms, with SMEs strategically aligning with evolving expectations to drive sustainability. Influenced by consumer preferences, normative forces play a pivotal role in shaping internal and external organisational norms. Cultural-cognitive forces, including organisational values and leadership practices, further reinforce this interplay, highlighting the importance of organisational culture in driving sustainable practices.

This study contributes to understanding institutional dynamics driving sustainability initiatives among SMEs, particularly in the Mexican context. Explaining the complex interactions among regulatory, normative and cultural-cognitive forces offers a holistic framework for comprehending the complexities of sustainability-driven organisational change.

The findings provide practical insights for SMEs seeking to navigate sustainability initiatives. Emphasising the proactive role of regulatory compliance, fostering a culture of sustainability and leveraging collaborative opportunities within industries are recommended strategies for driving meaningful organisational change towards sustainability.

This study’s value lies in its development of a conceptual framework illustrating the complex interactions among regulatory, normative and cultural-cognitive forces driving sustainability-driven organisational change in Mexican SMEs. Elucidating these dynamics provides a nuanced understanding of how these forces intertwine, offering valuable insights for navigating sustainability initiatives for SMEs in Mexico.

Este estudio explora la interacción entre factores regulatorios, normativos y cultural-cognitivos en el contexto del cambio organizacional impulsado por la sostenibilidad en las pequeñas y medianas empresas mexicanas.

Utilizando métodos de investigación cualitativa, se recopilaron datos a través de entrevistas con partes interesadas clave de ocho PYMES en México. Se llevó a cabo un análisis temático para explorar cómo las fuerzas regulatorias, normativas y cultural-cognitivas influyen en las iniciativas de sostenibilidad dentro de estas organizaciones.

Los resultados revelan una relación dinámica entre los marcos regulatorios y las normas sociales más amplias, con las PYMES alineándose estratégicamente con las expectativas cambiantes para impulsar la sostenibilidad. Influenciadas por las preferencias de los consumidores, las fuerzas normativas desempeñan un papel fundamental en la formación de normas organizacionales internas y externas. Las fuerzas cultural-cognitivas, incluidas los valores organizacionales y las prácticas de liderazgo, refuerzan aún más esta interacción, destacando la importancia de la cultura organizacional en el impulso de prácticas sostenibles.

Este estudio contribuye a la comprensión de las dinámicas institucionales que impulsan las iniciativas de sostenibilidad entre las PYMES, particularmente en el contexto mexicano. Explicar las complejas interacciones entre fuerzas regulatorias, normativas y cultural-cognitivas ofrece un marco holístico para comprender las complejidades del cambio organizacional impulsado por la sostenibilidad.

El valor de este estudio radica en el desarrollo de un marco conceptual que ilustra las complejas interacciones entre fuerzas regulatorias, normativas y cultural-cognitivas que impulsan el cambio organizacional impulsado por la sostenibilidad en las PYMES mexicanas. Elucidar estas dinámicas proporciona una comprensión matizada de cómo estas fuerzas se entrelazan, ofreciendo valiosas ideas para navegar iniciativas de sostenibilidad para las PYMES en México.

Los hallazgos proporcionan ideas prácticas para las PYMES que buscan navegar las iniciativas de sostenibilidad. Se recomiendan estrategias como enfatizar el papel proactivo del cumplimiento regulatorio, fomentar una cultura de sostenibilidad y aprovechar las oportunidades de colaboración dentro de las industrias para impulsar un cambio organizacional significativo hacia la sostenibilidad.

Este estudo explora a interação entre fatores regulatórios, normativos e cultural-cognitivos no contexto da mudança organizacional impulsionada pela sustentabilidade em pequenas e médias empresas mexicanas.

Utilizando métodos de pesquisa qualitativa, os dados foram coletados por meio de entrevistas com partes interessadas de oito PMEs no México. Foi realizada uma análise temática para explorar como as forças regulatórias, normativas e cultural-cognitivas influenciam as iniciativas de sustentabilidade dentro dessas organizações.

Os resultados revelam uma relação dinâmica entre as estruturas regulatórias e as normas sociais mais amplas, com as PMEs alinhando-se estrategicamente às expectativas em evolução para impulsionar a sustentabilidade. Influenciadas pelas preferências dos consumidores, as forças normativas desempenham um papel crucial na formação de normas organizacionais internas e externas. As forças cultural-cognitivas, incluindo valores organizacionais e práticas de liderança, reforçam ainda mais essa interação, destacando a importância da cultura organizacional na promoção de práticas sustentáveis.

Este estudo contribui para a compreensão das dinâmicas institucionais que impulsionam iniciativas de sustentabilidade entre as PMEs, particularmente no contexto mexicano. Explicar as complexas interações entre forças regulatórias, normativas e cultural-cognitivas oferece uma estrutura holística para compreender as complexidades da mudança organizacional impulsionada pela sustentabilidade.

Os resultados fornecem insights práticos para PMEs que buscam navegar em iniciativas de sustentabilidade. Recomenda-se enfatizar o papel proativo do cumprimento regulatório, fomentar uma cultura de sustentabilidade e aproveitar as oportunidades de colaboração dentro das indústrias como estratégias para impulsionar uma mudança organizacional significativa em direção à sustentabilidade.

O valor deste estudo reside no desenvolvimento de um quadro conceitual que ilustra as complexas interações entre forças regulatórias, normativas e cultural-cognitivas que impulsionam a mudança organizacional impulsionada pela sustentabilidade nas PMEs mexicanas. Elucidar essas dinâmicas fornece uma compreensão diferenciada de como essas forças se entrelaçam, oferecendo insights valiosos para PMEs no México.

Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to suggest an approach tied closely to both expectations in assessing “quality” derived from the Conceptual Framework for Financial Reporting (revised 2018) and the global reporting initiative. The outcome is to offer a best practice approach to assessing CSR disclosure quality.

In this paper, prior literature is reviewed, qualitative characteristics from the Conceptual Framework for Financial Reporting (revised 2018) and globally recognised guidelines such as the GRI are reviewed. The framework for a “CSR disclosure quality index” as an assessment tool to assess CSR disclosure quality is developed from qualitative characteristics and criteria identified.

The proposed CSR disclosure quality index is developed in stages from the qualitative characteristics identified in the Conceptual Framework for Financial Reporting (revised 2018) and criteria identified from the guidelines discussed. A table was then developed linking the qualitative characteristics to criteria providing a Likert scale approach to assessing the disclosures made by companies to make an assessment of the quality of the companies’ reports. It is argued this provides a robust assessment, being a direct and comprehensive measure of disclosure quality.

As with most qualitative work, there are alternative approaches to establishing an index, but the authors believe this is an approach offering links (and, therefore, credibility) to globally recognised guidelines in the assessment of CSR disclosure quality. Future work could enhance the alignment of this index with the sustainable development goals (SDGs), building on the preliminary connections established in this study.

At a practical level this index offers an approach to reviewing the quality of CSR disclosures which could prove useful to policymakers and in the future development and expansion of this framework offering greater objectivity to assessments and justification for proposed improvement in reporting practice. Also, this index serves as a benchmarking tool for companies to meet the disclosure expectations of stakeholders.

This approach has the potential to substantially fulfil stakeholder expectations by addressing the growing demand for transparency in this area, while avoiding practices that could be perceived as superficial or misleading (greenwashing). Focusing on social issues enables stronger connections between companies and their stakeholders. Furthermore, the index helps companies link their CSR efforts with SDGs and show their commitment to long-term social value building in discussion of governance factors to show accountability expectations are being met.

This paper contributes to CSR disclosure quality literature and provides a reliable method of assessing the quality of CSR disclosures. Opportunities for further and broader developments can be envisaged while offering a credible and reliable approach.

Transport and logistics companies (TLCs) have adopted green practices to reduce their emission and waste in support of environmental protection requirements. However, not all green practices of TLCs have resulted in green performance (GP) because of inherent variations in internal abilities and external factors affecting firms in different operational environments. Using institutional (INT) and resource-based view (RBV) theories we develop a model that shows how institutional pressures and internal abilities impact TLCs’ GP.

Underpinned by INT and RBV theories, this study utilised structural equation modelling on a cross-sectional survey of 222 TLC firms operating in the Philippines.

The study reveals that TLCs’ regulatory compliance, social obligations and competitor pressures have significant direct effects on TLCs’ GP while supplier integration and resource capabilities serially mediate the relationships. The findings indicate that institutional pressures and internal abilities that shape firms’ environmental policies and procedures explain TLCs’ GP.

As a result of the cross-sectional nature of our data, findings may be time, population and prevailing situation dependent. The long-term validity of the research can be improved if longitudinal design is employed. We collected data from a single respondent considered as the best respondent. However, with time and resource availability, a jury of executives for each company would have been a better alternative respondent.

The findings of this research provide TLC managers, policymakers and other stakeholders with much-needed guidance for crafting policies and strategies for handling the challenges of caring for the planet and maintaining sustainable operations.

Improving green practices of TLCs to enable waste and emission reductions is critical to the health and well-being of people and the planet. An environment free of pollution will result in fewer health challenges, fewer medical/insurance-related expenses, and, above all, enable a higher quality of life and a more productive workforce.

Studies have extensively explored the green practices of TLCs as well as the influences of both institutional pressures and internal abilities of TLCs on their green practices. This study identifies critical factors that significantly affect the GP of TLCs and provides a conceptual framework for a better understanding of the dynamics of strategic, tactical and operational issues that TCLs may face in their effort at greening the sector.