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Article
Publication date: 26 April 2024

Leon Prieto, Simone T.A. Phipps, Melva Robertson and Stacey Reynolds

The article aims to explore the transformative journey of AcmeTech Manufacturing, a fictional company influenced by real-life events, from environmental negligence to adopting…

Abstract

Purpose

The article aims to explore the transformative journey of AcmeTech Manufacturing, a fictional company influenced by real-life events, from environmental negligence to adopting sustainable and responsible business practices. By examining AcmeTech's strategic communication and sustainability initiatives, the study seeks to highlight the importance of integrating sustainability within global supply chains and the role of strategic communication in building stakeholder trust and achieving corporate sustainability goals.

Design/methodology/approach

This research adopts a case study methodology, focusing on AcmeTech Manufacturing as a representative example. The case study approach allows for an in-depth exploration of AcmeTech's challenges, strategies and outcomes in its pursuit of corporate sustainability. Drawing from real-life events, the study delves into the company's transformation, its commitment to transparent communication and its efforts to incorporate sustainable practices within its global supply chains.

Findings

AcmeTech Manufacturing, once criticized for its environmental negligence, has embarked on a comprehensive sustainability journey. Recognizing the erosion of stakeholder trust due to past actions, the company has prioritized transparent and strategic communication of its sustainability efforts. AcmeTech's commitment extends beyond internal changes, emphasizing the importance of its global supply chains in its overall environmental impact. By adopting a Cooperative Advantage approach, rooted in the philosophy of ubuntu, AcmeTech not only addresses its environmental challenges but also strives to become a leader in sustainable manufacturing practices.

Originality/value

The article offers a unique perspective by combining the concepts of strategic communication and corporate sustainability within the context of global supply chains. Using the fictional case of AcmeTech Manufacturing, influenced by real-world scenarios, the study introduces the Cooperative Advantage approach, rooted in the African philosophy of ubuntu. This approach emphasizes the interconnectedness of all stakeholders, promoting a people-centered strategy to sustainability, making the article a novel contribution to the discourse on corporate sustainability.

Details

Strategy & Leadership, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1087-8572

Keywords

Abstract

Details

Sustainability Marketing
Type: Book
ISBN: 978-1-80071-244-7

Open Access
Book part
Publication date: 1 May 2019

Stina Månsson

This paper aims to explore what is known in the body of literature on sustainability professionals in the architecture, engineering and construction (AEC) industry to support the…

Abstract

Purpose

This paper aims to explore what is known in the body of literature on sustainability professionals in the architecture, engineering and construction (AEC) industry to support the formulation of research questions for future studies.

Design/Methodology/Approach

This was done through a systematic literature review in Scopus and Web of Science. In the literature search, 22 journal papers were selected to be included in the review because of their relevance to sustainability professionals, professional roles and environmental practices in the AEC industry.

Findings

Key characteristics of the papers such as methodology and theory are mapped, followed by main findings on how the sustainability profession and sustainability professionals’ roles are studied within the body of literature. The review shows that the topic of sustainability professionals in the AEC industry is currently under-researched and under-theorised. Specifically, there is a lack of in-depth studies on sustainability professionals’ roles and agency.

Research Limitations/Implications

By providing an overview of the current literature on sustainability professionals in the AEC industry, it is possible to identify research gaps to formulate research questions for future studies.

Practical Implications

This is important as collaboration between professions, including sustainability professionals, is believed to be the key for a successful shift towards sustainability; furthering the understanding of sustainability professionals’ role is, therefore, central.

Originality/Value

This paper is the first systematic literature review on sustainability professionals in the AEC industry.

Details

10th Nordic Conference on Construction Economics and Organization
Type: Book
ISBN: 978-1-83867-051-1

Keywords

Book part
Publication date: 8 April 2010

Marc J. Epstein

Neither management leaders nor academic researchers have developed adequate responses or explanations to the general lack of success in implementations of sustainability

Abstract

Neither management leaders nor academic researchers have developed adequate responses or explanations to the general lack of success in implementations of sustainability strategies. Consistent with the theme of this conference, we have examined innovative concepts and practices of leading companies that have successfully implemented sustainability. In sustainability, as in other areas of performance measurement and management control, new paradigms and practices and more research may be needed to improve organizational performance.

Details

Performance Measurement and Management Control: Innovative Concepts and Practices
Type: Book
ISBN: 978-1-84950-725-7

Abstract

Details

Sustainability Marketing
Type: Book
ISBN: 978-1-80071-244-7

Article
Publication date: 9 May 2024

Gabriela Citlalli Lopez-Torres, Giovanni Schiuma, Jaime Muñoz-Arteaga and Francisco Javier Alvarez-Torres

The paper investigates how visibility, information technology and innovation management impact sustainability performance. It proposes a framework explaining the role of…

Abstract

Purpose

The paper investigates how visibility, information technology and innovation management impact sustainability performance. It proposes a framework explaining the role of visibility in driving firms' sustainable performance and the relevance of innovation management and information technologies in enhancing organisational visibility. This study intends to add to the discussion within the management literature about the potential of innovation management to drive sustainability. It seeks to provide insight into the practices that small and medium-sized enterprises (SMEs) can adopt to improve their sustainable performance.

Design/methodology/approach

Using empirical methods, the study investigates SMEs in central Mexico. The demographic information in the dataset includes 15 years as an average length of service from firms. Of the surveyed firms, 70% were from the manufacturing sector and 30% were from the service sector, as these are the most representative sectors of the productive region. A variance-based structural equation model approach was used to test the hypotheses, processed with the partial least squares (PLS) regression method.

Findings

The research results show that visibility significantly impacts sustainability performance. Innovation management has a higher influence on visibility than information technologies, emphasising the need to improve the quality of information in firms, not just the tools. The findings support managers in comprehending the crucial importance of visibility in aiding firms to achieve higher sustainability performance.

Research limitations/implications

The study only examined a sample of Mexican SMEs; therefore, the findings' generalizability must be considered within this context. Secondly, the survey only focused on services and manufacturing firms and a more detailed analysis of the sector could provide further clarity on the relationships between variables. As a result, future research should consider these limitations and explore additional contexts to improve the overall understanding of the topic. Moreover, the scale used to measure the variables was adapted from other researchers with similar context research and reflective variables.

Practical implications

The results provide helpful information for SME managers about the importance of focusing on innovation management processes and employing information technologies as crucial managerial strategies. This will aid in increasing visibility and supporting the development of sustainability performance in firms.

Social implications

The world red-code, among others, with climate change and social gaps, has generated the need to contribute to sustainable development, and it has mobilised people on all levels all over the world for the simple purpose of preserving life. Therefore, society, as a crucial group that affects and is affected by this red-code situation, should act in favour of visibility, the use of high-quality information (e.g. transparent, accessible and relevant) and information technologies to promote sustainable practices. This could mean that society should be prepared to incorporate new capabilities and spaces to interchange knowledge as a participatory community that can contribute to better sustainable dynamics that could expand its participation in public decisions. Also, the government should encourage digital democracy (e.g. develop social participation platforms), opening and harmonising rules and mechanisms combining high-quality information with IT to provide flexible and adequate services that support sustainable development, such as efforts towards constructing sustainable and smart cities.

Originality/value

This study explores how innovation management can drive firms' sustainability performance, which is crucial for improving competitiveness. The question of how to enhance sustainability performance through managerial drivers is a critical one. This study empirically investigates the nexus of visibility and sustainability performance, innovation management and information technology with visibility.

Details

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

Keywords

Article
Publication date: 8 May 2024

Yosra Mnif and Jihene Kchaou

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance…

Abstract

Purpose

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.

Design/methodology/approach

We analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.

Findings

The research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.

Research limitations/implications

This study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.

Practical implications

This study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.

Originality/value

The regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 15 May 2024

Giuseppe Nicolò, Nicola Raimo, Filippo Vitolla and Natalia Aversano

This study aims to investigate the level of online sustainability disclosure provided by international universities during the COVID-19 pandemic. The ultimate goal is to identify…

Abstract

Purpose

This study aims to investigate the level of online sustainability disclosure provided by international universities during the COVID-19 pandemic. The ultimate goal is to identify the factors influencing the amount of sustainability information these universities disclose through their websites.

Design/methodology/approach

This study conducts a manual content analysis to measure the extent to which a sample of 100 international universities disseminate information on sustainability and COVID-19 issues via the web. A multiple regression analysis is performed to test the research hypotheses.

Findings

The findings confirm that universities worldwide leverage the potential of websites to convey sustainability information beneficial for stakeholders and society. Moreover, while board gender diversity positively affects the level of online sustainability disclosure, board size exerts a negative effect. Furthermore, university size, internet visibility and ranking position have no significant impact on the amount of online sustainability information provided by international universities.

Originality/value

To the best of the authors’ knowledge, this is the first study that provides insight into the possible determinants of universities’ online sustainability reporting during COVID-19. This study extends prior research mainly conducted in single countries by providing data on the sustainability disclosure level of universities in different geographical regions. Empirical findings also support policymakers’ global action in the past decade to increase the role of women in leadership and governing positions.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 13 May 2024

Charl de Villiers, Ruth Dimes, Matteo La Torre and Matteo Molinari

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors…

Abstract

Purpose

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB and other standard setters, regulators, practitioners and stakeholders, and develop a comprehensive research agenda.

Design/methodology/approach

The authors review and critically analyse academic and practitioner publications alongside the ISSB’s workplans to identify the themes impacting the future of the ISSB and to develop a research agenda.

Findings

Three key themes emerge from the authors’ analysis that are likely to influence the future of the ISSB: the jurisdiction and scope of the ISSB – how far its influence is likely to extend, both geographically and conceptually; the ongoing legitimacy challenge the ISSB is facing in terms of setting an agenda for sustainability reporting; and the “capture” of sustainability reporting by influential stakeholders including capital providers.

Originality/value

The formation of the ISSB is critical to the future of sustainability reporting. The authors provide a comprehensive and topical overview of the past, present and potential future of the ISSB, highlighting the need for further research and providing a research agenda that addresses outstanding questions in the field.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 13 May 2024

Nataliia Krasnokutska, Amparo Merino, Carmen Escudero Guirado and Estela M. Díaz-Carmona

This paper examines open innovation (OI) based on sustainability principles within the agri-food sector. The study aims to understand the interplay between different actors and…

Abstract

Purpose

This paper examines open innovation (OI) based on sustainability principles within the agri-food sector. The study aims to understand the interplay between different actors and develop a typology of their roles in fostering sustainability. Three key research questions guided our inquiry: “WHY” sustainability is driving the OI initiatives as presented by companies, “WHO” participates in OI interactions and “HOW” these interactions are structured among diverse agri-food actors.

Design/methodology/approach

Through a theoretical prism encompassing OI modes, types, practices, sustainability dimensions and multilevel perspectives, we analyzed 78 agri-food sustainable OI initiatives, as described by the companies, to identify and explain why, who and how they engage in OI to drive sustainability shifts.

Findings

The results reveal typical patterns of transaction and cooperation between actors and confirm the collaborative nature of sustainable OI in the agri-food sector when actors must transcend traditional economic boundaries and reshape both the internal performance culture and the broader industrial or community mindset. The paper also conceptualizes the roles of actors in co-creating value in the context of sustainable food transitions.

Originality/value

This study brings the theoretical lenses of OI to conceptualize the collaborative nature of sustainability transitions in the agri-food system. The focus on sustainability transitions is dominantly placed on innovators at the niche level, while incumbents tend to be depicted as protecting the status quo. Thus, the focus on the collaborative interplay among different actors engaged in OI for sustainability contributes to offering a more nuanced view of innovation in sustainability transitions. In turn, the development of a typology of actors, motivations and configurations of OI from sustainability transition perspectives contributes to strengthening the conceptualization of sustainable value co-creation in the OI realm.

Details

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

Keywords

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