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1.
In spite of the strategic importance of sustainability reporting in current business practice and the resulting increase in research on its value relevance, studies accounting for stakeholder interdependence are scarce. On the basis of the instrumental stakeholder theory, we investigate whether customers have an impact on the value relevance of sustainability reporting. Using a sample of US listed firms, we show that the value relevance of sustainability reporting is affected by customer profile differences, thereby confirming customer–shareholder interdependence. However, customer profile effects are only predominant if firms' profitability levels are low and disappear as profitability increases. Overall, our findings provide a more nuanced understanding of the value relevance of sustainability reporting. Therefore, we offer managers fine‐grained guidance for value relevant sustainability reporting. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
2.
This paper empirically examines the relationship between business sustainability and firm competitiveness and the role of sustainability partnerships in the relationship between business sustainability and firm competitiveness. By classifying two dimensions (environmental sustainability and social sustainability) that are needed to realize business sustainability, this study suggests that a sustainability partnership serves as a moderator in the relation between business sustainability and firm competitiveness. Three developed hypotheses were tested using regression analysis to find the relationship between business sustainability, sustainability partnership, and firm competitiveness. Using a structured survey questionnaire, the data were collected from 135 firms that operate in construction industries in Finland. The findings suggest that investing in environmental sustainability will directly improve firm competitiveness, but investing in social sustainability will not. In addition, sustainability partnerships serve as a promoter in the relationship between social sustainability and firm competitiveness but inhibit the relationship between environmental sustainability and firm competitiveness. 相似文献
3.
Charika Channuntapipat 《Business Strategy and the Environment》2021,30(2):775-786
This study examines the role of assurance for sustainability reporting whether it has the role beyond a verification mechanism for corporate sustainability reporting. This paper looks beyond the discourse about managerial and professional capture in sustainability report assurance practice. Drawing on the in-depth interviews with assurance practitioners for sustainability reporting in the United Kingdom from different professional backgrounds, it provides an evidence-based illustration on how sustainability report assurance service can contribute to more corporate sustainable actions. The findings also highlight the potential influences of the assurance providers on the assurance process and corporate decision-making. The conceptualization of the assurance from the service perspective and of the assurance providers as transformational leaders enables this paper to challenge the current framing of the assurance services as a verification ritual that constraint its impacts and contributions to sustainable development. 相似文献
4.
为解决组织活动产生的诸如环境污染、资源利用率低下等问题,使其承担更大的经济、社会和环境责任,促进人类社会可持续发展,会计理论界从会计视角展开了可持续发展会计的理论与实践研究。尽管正式提出可持续发展会计概念距今仅有十几年的时间,理论研究还没有系统性、实践操作还不完善;但是了解现有理论成果具有重要的现实意义。在对国内外可持续发展会计研究的概述与对比中,以整体把其发展趋势,并对我国可持续发展会计理论建设提供若干建议。 相似文献
5.
Jay Whitehead 《Business Strategy and the Environment》2017,26(3):399-412
Despite the growing awareness of complexity in sustainable development, the practical implementation of sustainability assessment through the use of sustainability indicators requires prioritizing the myriad indicators available. This study identifies the highest priority sustainability indicators for the New Zealand wine industry using materiality analysis. Thirteen information sources representative of different stakeholder perspectives considered to drive the need for sustainability assessment are analysed to provide a measure of sustainability issue salience and risk. Based on a meta‐analysis of relevant information, it is found that environmental issues make up the highest priority issues, followed by social issues relating primarily to worker wellbeing. Significantly, economic and governance issues were not found to be high priorities. These findings are discussed in the context of the common bias in agricultural sustainability assessment towards environmental issues, and the broader business implications for sustainability assessment, strategy and policy. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment 相似文献
6.
The purpose of this paper is to propose a framework to position sustainable entrepreneurship in relation to sustainability innovation. The framework builds on a typology of sustainable entrepreneurship, develops it by including social and institutional entrepreneurship, i.e. the application of the entrepreneurial approach towards meeting societal goals and towards changing market contexts, and relates it to sustainability innovation. The framework provides a reference for managers to introduce sustainability innovation and to pursue sustainable entrepreneurship. Methodologically, the paper develops an approach of qualitative measurement of sustainable entrepreneurship and how to assess the position of a company in a classification matrix. The degree of environmental or social responsibility orientation in the company is assessed on the basis of environmental and social goals and policies, the organization of environmental and social management in the company and the communication of environmental and social issues. The market impact of the company is measured on the basis of market share, sales growth and reactions of competitors. The paper finds conditions under which sustainable entrepreneurship and sustainability innovation emerge spontaneously. The research has implications for theory and practitioners in that it clarifies which firms are most likely under specific conditions to make moves towards sustainability innovation. The paper makes a contribution in showing that extant research needs to be expanded with regard to motivations for innovation and that earlier models of sustainable entrepreneurship need to be refined. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment. 相似文献
7.
Drawing on environmental sustainability orientation and business failure literature, we examined a thought‐provoking question: “Can adopting ambitious environmental sustainability initiatives lead to business failures and under what conditions is this more likely?” To address this question, we developed an analytical framework that provides new insights into how voluntary environmental initiatives affect the business environment and firm competitiveness. This paper also yields new insights on the features that emerge at adopting environmental initiatives–business failure nexus: from greening to growing, from greening to sustaining, from greening to constraining, and from greening to collapsing. Accordingly, the study accounts for the conditions under sustainability initiatives, and a variety of complex contextual factors are likely to culminate in closures of small and medium‐sized enterprises (SMEs). Although many top executives, entrepreneurs, and managers view implementation of environmental initiatives as tantamount to superior firm performance, the paper highlighted the effects of resource constraints and vulnerabilities of SMEs and new firms during the early stage of development, and therefore, pursuing aggressive green initiatives could minimize their life chances. Implications for scholars and practising managers are discussed. 相似文献
8.
Resource allocation decisions in the areas of service quality and environmental sustainability can be challenging because ex ante it is difficult to assess the potential performance benefits of such investments. This study investigates the operating performance implications of service quality and environmental sustainability in the context of logistics. Specifically, using the resource‐based view of the firm as the theoretical framework, we examine future operating performance of firms that won service quality and environmental sustainability awards in logistics between 2004 and 2013. Awardees include firms that are logistics service providers and firms that operate in other industries; in all cases, these awards recognize firms’ logistics capabilities. Our results reveal that firms’ service quality and environmental sustainability capabilities, as recognized by winning awards in the respective categories, are associated with improved operating performance during the 3‐year post‐award period. Additionally, the performance benefits associated with service quality awards are greater than those associated with environmental sustainability awards. Our analysis further shows that whereas environmental sustainability relates to better future operating performance by enhancing only sales growth, service quality is positively associated with enhanced sales growth as well as cost efficiency. Finally, our results also indicate that positive operating performance implications of these awards are not contingent on the industry competitive intensity or innovative intensity. Implications for research and practice are discussed. 相似文献
9.
Tuba ener Ferdi Bikin Nurgül K&#x;l&#x;n 《Business Strategy and the Environment》2019,28(8):1548-1557
Slow fashion that improves with an increasing awareness of sustainability has changed consumers' value perception and purchasing behaviours. The aim of this study is to determine slow fashion dimensions that influence consumers' value perceptions for slow fashion products and to reveal the effects of the perceived value on consumers' intentions to purchase and willingness to pay higher prices. The sample includes 725 students pursuing higher education in Turkey and Kazakhstan. Exploratory and confirmatory factor analyses were used to specify the factor structure of the variables used in the research, and structural equation modelling was used to test the hypotheses. Data analysis showed that authenticity, locality, and exclusivity aspects in Turkey and equity, functionality, locality, and exclusivity aspects in Kazakhstan contributed to perceived customer value. Perceived customer value in both groups positively affects the intention to purchase and the willingness to pay higher prices. In addition, consumers who intend to purchase slow fashion clothing are willing to pay higher prices than other products. The results suggest that consumers in different countries have different orientations that influence their perceptions of value. From this perspective, this study can provide designers with insights on the importance of making sustainable designs that are appropriate to the target market beyond the trends imposed by the global fashion industry. 相似文献
10.
Juanita lvarez Jaramillo Jhon Wilder Zartha Sossa Gina Lía Orozco Mendoza 《Business Strategy and the Environment》2019,28(4):512-524
The objective of this article is to analyze the barriers faced by small and medium enterprises (SMEs) when implementing initiatives for sustainable development. For this purpose, a search equation was designed, and the 50 highest cited articles from the search results in Scopus between years 2013 and 2017 were reviewed. The selected criteria for the article analysis were article name, article year, country, continent, journal, Scimago Journal Rank, Scimago Quartiles, Affiliated Universities, abstract, and keywords. Among the main results, 175 barriers to sustainability for SMEs were identified. The barriers that appeared most frequently were lack of resources, the high initial capital cost of implementing sustainability measures, and lack of expertise. At the end of the article, a proposal is included which shows the 175 identified barriers, classified by “sector,” “sustainability tool,” and “internal/external” which can aid in new qualitative and quantitative studies of barriers to sustainability in SMEs. 相似文献
11.
In the last two decades, the topic of sustainability has moved from the fringes of supply chain management research to the mainstream and is now an area of significant research activity. In this paper, we argue that while this increase in acceptance and activity is welcome and has lead to a greater understanding of sustainability, our present knowledge is not sufficient to create truly sustainable supply chains. We build on this insight to identify five main issues that future research needs to address. We argue that when it comes to the theory of sustainable supply chain management, previous research has focused on the synergistic and familiar while overlooking trade‐offs and radical innovation. These theoretical issues are compounded by measures that do not truly capture a supply chain's impacts and methods that are better at looking backwards than forwards. The paper concludes by proposing a series of recommendations that address these issues to help in the development of truly sustainable supply chains. 相似文献
12.
Corporate actors are rapidly gaining ground as nontraditional forms of authority that shape sustainability governance efforts in global food supply chains. This paper highlights the critical, but underresearched role of traders—companies whose core business lies in the movement and exchange of agricultural commodities between producers and manufacturers—in linking corporate sustainability ambitions to on-the-ground impacts. Drawing on a systematic analysis of the major transnational corporations trading cocoa, coffee, and palm oil, we present advantages and potential pitfalls of relying on traders as implementers of sustainability governance and outline a future research agenda that focuses on producer-level impacts, changes in supply chain organization and power dynamics, and traders' interactions with state and other nonstate actors. At the intersection of supply chain management, political economy, geography, and global governance, research on traders as key sustainability governance actors also provides novel opportunities for interdisciplinary work and stakeholder engagement. 相似文献
13.
The logistics sector is one of the most important domains in the service sector in understanding the increasing scale of business activities along with globalization. Due to the nature of the service sector, where competition is increasingly concentrated, the main objective of firms is the creation of their strategy on competitive advantage in regard with knowing the level of quality of the services offered and the firm's image from the customers' point of view. Trying to adapt to the changing conditions of the market drives firms to integrate their competing areas into their sustainability dimensions (economic, social, and environmental) with the aim of increasing their perceived quality through differentiating their business to achieve a sustainable competitive advantage. The aim of this study is to examine the quality level perceived by logistics service providers in terms of triple bottom line approach and to determine the relationship between them for sustainable competition. In line with exploratory methods, factor analysis was used with the aim of finding out a new scale to the literature about the examination of the relationship between quality perception and corporate sustainability in the frame of competition. In this context, data of 120 logistics service providers were collected and analysed. According to the results, the content of the subject consists of nine factors and 29 interrelated subdimensions. As a result of the research, firms have emphasized on the importance of reaching the competition by expanding their quality perceptions within the scope of corporate sustainability in parallel with the increasing customer demands and expectations. 相似文献
14.
随着传统能源价格不断上涨,各国对温室气体排放要求更加严格,近年来,航空生物燃料得以快速发展。然而,使用生物燃料并不意味着它的生产、转化和使用就是可持续的。生物燃料的发展使得不同生态系统间的矛盾不断显现。如何平衡不同生态系统成为生物燃料发展中值得关注的问题。本文综述了航空生物燃油生产和使用的可持续要求以及社会、经济和环境三个方面的判定标准。 相似文献
15.
Danilo Brozovic 《Business Strategy and the Environment》2020,29(2):763-778
The extant literature on traditional and sustainable business models lacks insights into how strong sustainability—that is, constraining economic and social activities within the limitations of natural resources—can shape business models. Thus, the purpose of this article is to propose a business model framework based on the principles of strong sustainability (SSBM). The proposed framework is developed combining available literature and empirical insights from a qualitative abductive study of 12 permaculture business ventures in Sweden. The results identify nature as the primary stakeholder and recommend strong local anchorage, the creation of diversified income sources, deliberate limitations on economic growth, the infusion of the business model with a systemic and ecosystem perspective, and the design of value flows beyond financial aspects. The discussion reflects on the most important results, provides practical implications and managerial guidelines, and suggests future research in the SSBM. 相似文献
16.
The recognition of entrepreneurship as a solution to, rather than a cause of, environmental degradation and social inequality moved the field to identify a new type of entrepreneurial activity, namely sustainable entrepreneurship. Scholarly interest has spiked in recent years; however, aside from its aspirational appeal, there remains a lack of understanding of the nature of the phenomenon and the future of sustainable entrepreneurship in theory and practice. This review seeks to provide a conceptual basis for stimulating scholarly thought and improving our collective understanding of sustainable entrepreneurship as a distinct subdomain within entrepreneurship research. Based on boundary definition and delineation of main features, this review critically discusses the main challenges ahead and elaborates on the research implications and future research directions beyond current, dominant approaches to entrepreneurial action. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献
17.
Olga Chkanikova 《Business Strategy and the Environment》2016,25(7):478-494
Stakeholders’ demands for product sustainability redefine the focus of corporate purchasing strategies from the traditional concern with financial performance to considerations of ‘triple bottom line’ viability. This adds to the complexity of managing interorganizational relationships and poses a question regarding corporate ability to effectively leverage suppliers over environmental and social performance of supplied goods. Since it is not clear what type of purchasing relationship is more favorable for greening a product supply, the current paper aims to investigate how food retailers manage their relationships with suppliers in order to influence the environmental and social performance of procured goods and improve the availability of sustainably produced supply. The research is based on two case studies of Swedish supermarkets and supplementary semi‐structured interviews with Swedish, British and Danish supermarkets. The results of the study contribute to the existing body of academic knowledge in the field of sustainable supply chain management by developing a typology of sustainable purchasing relationships with detailed insights into the nature of collaborative practices, structure of incentives, sustainability ambition, and approaches to verification of compliance. The study has also revealed the dependence of sustainable purchasing relationships on the characteristics of the procurement context, namely the presence of well‐established sustainability certification schemes, perceived by purchaser's situation with availability of sustainability certified supply and purchaser's interpretation of the state of power dependence in relationships with suppliers. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment 相似文献
18.
Saurabh Pratap Sunil Kumar Jauhar Yash Daultani Sanjoy Kumar Paul 《Business Strategy and the Environment》2023,32(1):736-752
The 2019 coronavirus disease (COVID-19) pandemic has seriously impacted the performance of all types of businesses. It has given a tremendous structural boost to e-commerce enterprises by forcing customers to online shopping over visiting physical stores. Moreover, customer expectations of the digital and operational capabilities of e-commerce firms are also increasing globally. Thus, it has become crucial for an e-commerce enterprise to reassess and realign its business practices to meet evolving customer needs and remain sustainable. This paper presents a comprehensive performance evaluation framework for e-commerce enterprises based on evolving customer expectations due to the COVID-19 pandemic. The framework comprises seven primary criteria, which are further divided into 25 sub-criteria, including two sustainability factors, namely, environmental sustainability and carbon emissions. The evaluation approach is then practically demonstrated by analyzing the case of three Indian e-commerce firms. The results are obtained using a multi-criteria decision-making (MCDM) method, namely, Fuzzy VIKOR, to capture the fuzziness of the inherent decision-making problem. Further, numerical analysis is conducted to evaluate and rank various e-commerce enterprises based on customer expectations and satisfaction benchmarks. The findings explain the most important criteria and sub-criteria for e-commerce businesses to ensure customer expectations along with their economic and environmental sustainability. 相似文献
19.
This paper reports on the sustainability practices of New Zealand businesses based on two national surveys and a series of focus groups and interviews. There was an average increase of 10% in the number of companies adopting environmental practices from 2003 to 2006. There was less of an increase for social practices, although still more commonly adopted by companies than environmental practices. Values and beliefs of management were the overwhelming driver for the adoption of sustainability practices with reputation and brand also significant drivers. Costs, management time, and knowledge/skills were the three most commonly reported barriers to adoption of sustainability initiatives. The implications of the study are that for New Zealand business, there is a strong link with the business case for sustainability. For policymakers interested in achieving sustainability goals, the results suggest that a ‘soft’ approach to business practices may be in order in New Zealand. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment. 相似文献
20.
Christina W.Y. Wong Chee Yew Wong Sakun Boon‐itt 《Business Strategy and the Environment》2018,27(3):375-388
This paper theorizes and tests the effects of sustainable development of supply chains on cost‐reduction (lean), environmental (green) and financial (profitable) performance. Based on the resource orchestration theory, we argue that internal, supplier and customer sustainable development each orchestrate different types of resource and therefore their effects vary. Structural equation modeling of data from a survey of 203 Thai manufacturers was used to test a new theoretical model. Results confirm that financial performance was achieved through cost reduction created by customer sustainable development supported by internal and supplier sustainable development. On the other hand, better environmental performance created by internal sustainable development generated no financial gains. However, internal, supplier and customer sustainable development positively affected each other, and by acting together they made firms lean, green and profitable. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献