The Role of Deception in Stimulating Negative Evaluations of Win-Win Corporate Sustainability Initiatives

2020 ◽  
Author(s):  
Despoina Alempaki ◽  
Andrea Isoni ◽  
Yuri Kato ◽  
Daniel Read ◽  
Hao Wei
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Initiatives

scholarly journals Examining the Role of Top Management in Corporate Sustainability: Does Supply Chain Position Matter?

2020 ◽  
Vol 12 (18) ◽  
pp. 7518 ◽  
Author(s):  
Zhasmina Tacheva ◽  
Natalie Simpson ◽  
Anton Ivanov
Keyword(s):  
Supply Chain ◽  
Corporate Sustainability ◽  
Top Management ◽  
Sustainability Research ◽  
Business To Consumer ◽  
Sustainability Initiatives ◽  
The Relationship ◽  
Business To Business ◽  
Positive Effect

A burgeoning stream of sustainability research explores the role of companies’ top management team (TMT) characteristics in corporate sustainability efforts, while another stream investigates the effect of a company’s supply chain position on its likelihood of engaging in sustainability. This study shows the importance of integrating the two research streams by demonstrating that supply chain position moderates the relationship between TMT characteristics and sustainability and thus establishes boundary conditions for this relationship. By matching 758 corporate sustainability initiatives with control observations, our results show that the size of the top executive team and the average age of its members, two well-known predictors of corporate sustainability, are distinctly moderated by supply chain position. While business-to-business (B2B) companies are less likely to report a sustainability initiative compared to business-to-consumer (B2C) organizations, we found that B2B TMT size has a greater positive effect on sustainability initiative likelihood than B2C TMT size. Conversely, average B2C TMT age has greater predictive power in explaining sustainability initiative likelihood than average B2B TMT age. The implications of these findings in advancing corporate sustainability and organizational change are discussed.

Green knowledge management and strategic renewal: a discursive perspective on corporate sustainability

2020 ◽  
Vol 69 (8) ◽  
pp. 1797-1811
Author(s):  
Jeffrey Gauthier ◽  
Zuopeng (Justin) Zhang
Keyword(s):  
Knowledge Management ◽  
Environmental Sustainability ◽  
Corporate Sustainability ◽  
Content Type ◽  
Strategic Renewal ◽  
Strategy Process ◽  
Dynamic View ◽  
Sustainability Initiatives ◽  
Research Propositions

PurposeThe purpose of this paper is to build theory concerning the role of discourse in strategic renewal and green knowledge management.Design/methodology/approachThe approach entails an application of discourse theory to the strategy process literature, a review of the knowledge management (KM) literature and examination of examples in the context of organizations' sustainability initiatives.FindingsA discourse-based model of green knowledge management, with associated research propositions that address each element of strategy renewal, is developed.Research limitations/implicationsThe model and propositions in this paper may help to spur future management research that draws on a variety of discourse analytic tools, and advances our understanding of KM focused on environmental sustainability.Originality/valueA discursive perspective on green knowledge management allows for a broader and more dynamic view of strategy process. This paper foregrounds the dynamic nature of strategy process in exploring the nature of discourse, and suggests that green knowledge management addresses a key megatrend that may form a foundation for strategic renewal.

scholarly journals Socially Responsible HR in Action: Learning from Corporations Listed on the Dow Jones Sustainability Index World 2018/2019

2021 ◽  
Vol 13 (6) ◽  
pp. 3237
Author(s):  
Pyounggu Baek ◽  
Taesung Kim
Keyword(s):  
Multinational Enterprises ◽  
Corporate Sustainability ◽  
Action Learning ◽  
Socially Responsible ◽  
Sustainability Index ◽  
Responsible Management ◽  
Dow Jones Sustainability Index ◽  
The Individual ◽  
Corporate Social

As ethical management, corporate social responsibility (CSR), and corporate sustainability (CS) are increasingly permeating business discourse, contemplating the role of human resources (HR) in helping organizations with socially responsible management is a proactive acceptance of stakeholders’ expectations while reinforcing the field’s identity and contribution. In response, the we examined the HR policies and practices of 46 multinational enterprises (MNEs) listed on the Dow Jones Sustainability Index (DJSI) World 2018/2019 to add new insights to the literature and inform the HR field on how to move forward with socially responsible HR. Content analysis and inductive conceptualization of the MNEs’ HR activities produced a triangular pyramid for socially responsible HR, constructed with eight major themes at the individual, organizational, and institutional levels. Building on the findings, we suggest implications for practice and research, and conclude with urging the HR community to demonstrate leadership in setting the agendas and facilitating change toward socially responsible management.

The Role of External Auditor Responsible in Examining and Assessing the Sustainability Dimensions of the Audited Companies

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Asaad Mohammed Ali Wahhab
Keyword(s):  
Statistical Analysis ◽  
Random Sample ◽  
Corporate Sustainability ◽  
Professional Responsibility ◽  
Global Reporting Initiative ◽  
External Auditors ◽  
The Future ◽  
Study Population ◽  
External Auditor

The study aims to identify the responsibility of the external auditor in examining and evaluating the dimensions of sustainability information from the perspective of the auditors who are working in Iraqi companies and auditing offices. To achieve this goal, a questionnaire was created and distributed to a random sample of the study population consisting of auditors working in Iraqi companies and auditing offices. 83 questionnaires were retrieved, and all were valid for statistical analysis, which indicates100% of the sample study. The results of the study show that there is awareness among the external auditors in Iraq about their responsibility to examine and evaluate information related to dimensions of economic, environmental and social and the governance rules for sustainability and their application of the standards on the global reporting initiative (GRI). Besides, the presence of high trend among the auditors causing them to be accountable to the society who are the stakeholders, causing problems that can hinder the performance of the auditors in fulfilling their professional responsibility. This study will highlight several pieces of evidence from the works of literature as references of information to the external auditor and the corporate sustainability in Iraq to the future empirical and theoretical researcher.

Translating sustainability strategies into performance: does sustainability performance management matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruzita Jusoh ◽  
Yazkhiruni Yahya ◽  
Suria Zainuddin ◽  
Kaveh Asiaei
Keyword(s):  
Performance Management ◽  
Resource Constraints ◽  
Corporate Sustainability ◽  
Content Type ◽  
Sustainability Performance ◽  
Mediating Role ◽  
Management Accountants ◽  
Accounting Control ◽  
Indirect Relationship

Purpose Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness. Design/methodology/approach Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia. Findings The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance. Practical implications As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP. Originality/value This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

scholarly journals Analysis of social responsibility of mining companies in the international market

2021 ◽  
Vol 303 ◽  
pp. 01003
Author(s):  
Olena Kozyrieva ◽  
Nataliia Tkalenko ◽  
Valentina Vyhovska ◽  
Alina Pinchuk
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
International Market ◽  
World Market ◽  
The World ◽  
Governance Practice ◽  
Corporate Governance Practice ◽  
Corporate Social

The article proves that the implementation of the principles and use of the tools of corporate social responsibility can increase the reputation of the corporation and its activity in the world market. The purpose of the article is to substantiate and determine the role of corporate social responsibility of the mining and metals companies in ensuring and improving their reputation in the world market. The article substantiates that the low level of corporate governance practice and insufficient part of social contribution to the companies negatively affect formation of corporate social responsibility of the corporations. The article analyzes the indicators of Corporate sustainability and Transparency for 2018-2019 according to the professional rating of the largest Ukrainian mining and metals companies, based on leading international practices. The analysis of indicators made it possible to identify the proportional dependence of the reputation of the corporation on the measures of corporate social responsibility that the latter implements. It is determined on the basis of the study that corporate social responsibility is an effective tool to increase the competitiveness of mining and metals companies.

scholarly journals Independent board of directors and corporate sustainability: A South African and Nigerian perspective

2014 ◽  
Vol 3 (1) ◽  
pp. 58-68
Author(s):  
Collins Ngwakwe ◽  
Fortune Ganda ◽  
Oladele John Akinyomi
Keyword(s):  
South Africa ◽  
Sustainable Development ◽  
South African ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Annual Reports ◽  
Independent Directors ◽  
Environmental Reporting ◽  
Sustainability Disclosure

This paper examined the stance of independent directors on corporate sustainable development initiative in South Africa and Nigeria. This has become apposite considering the role of independent directors in corporate strategic decisions and performance. It is believed that independent boards strive to direct corporate decisions to protect the investors and thus improve financial performance. Given that sustainability initiative is currently occupying a vital strategic position in protecting firms against inherent and imminent climate change and financial risks, the paper undertakes a survey of South African and Nigerian companies to ascertain the role of independent directors on corporate sustainable development initiatives. Using a mix method of primary and secondary data analysis, the paper finds that independent boards in both countries of study understand the importance of sustainability; however a pragmatic stance on sustainability is more visible in South Africa where independent boards are members of and/or participate in nominating corporate sustainability committees. The paper suggests the need for improved detailed disclosure on sustainability in the Nigerian corporate annual reports; the Nigerian Stock Exchange may boost this initiative by establishing a social and environmental reporting index supported by an annual survey of company sustainability disclosure. It also suggests the need to include sustainability awareness and interest in the metrics that are used in the appointment of independent boards in Nigerian companies

Blinded by the light? Analyzing sustainability authenticity, customer service perceptions, and halo effects

2019 ◽  
Vol 30 (1) ◽  
pp. 117-139 ◽  
Author(s):  
Clinton Amos ◽  
Sebastian Brockhaus ◽  
Amydee M. Fawcett ◽  
Stanley E. Fawcett ◽  
A. Michael Knemeyer
Keyword(s):  
Supply Chain ◽  
Customer Service ◽  
Design Methodology ◽  
Corporate Sustainability ◽  
A Priori ◽  
Decision Makers ◽  
Behavioral Experiments ◽  
Content Type ◽  
Sustainability Initiatives ◽  
Practical Implications

PurposeThe purpose of this paper is to evaluate how service perceptions influence customer views of the authenticity of corporate sustainability claims. The goal of this paper is to help supply chain decision-makers better understand boundary conditions in order to design more enduring and impactful sustainability programs.Design/methodology/approachThe authors employ behavioral experiments, subjecting two theoretically derived hypotheses to verification across five diverse industries and two distinct sustainability vignettes.FindingsCustomer service perceptions emerge as a significant boundary condition to the perceived authenticity of sustainability efforts. Subjects attributed significantly higher authenticity toward sustainability efforts in above average vs below average service quality contexts. Further, respondents attributed deceptive motivations to sustainability efforts at companies with below average service.Research limitations/implicationsThe authors confirm the underlying tenet of social judgment theory, which suggests thata prioriperceptions create a zone of acceptability or rejection. Ultimately, investing in sustainability can lead to counterproductive cynicism.Practical implicationsThe authors infer that customers’ willingness to give companies credit for sustainability initiatives extends beyond service issues to any practice that influencesa prioriperceptions. Supply chain managers must rethink their role in designing both customer service and sustainability systems to achieve positive returns from sustainability investments.Originality/valueThe authors challenge the assumption that customers universally positively view sustainability efforts. If customers holda priorinegative service perceptions, otherwise well-designed sustainability programs may invoke cynical reactions. Thus, sustainability programs may not inoculate firm reputations from adverse incidents. Given they touch both service and sustainability systems, supply chain managers are positioned to holistically influence their design for competitive advantage.

Study shows significant influence of HRD to shape and inspire CSR and sustainability initiatives

2021 ◽  
Vol 29 (2) ◽  
pp. 37-39
Keyword(s):  
Performance Management ◽  
Design Methodology ◽  
Life Balance ◽  
Content Type ◽  
The World ◽  
Sustainability Initiatives ◽  
Campbell Soup ◽  
Equity And Inclusion

Purpose The authors wrote their study in response to the pressures businesses face today to behave responsibly. More than 90% of the largest 250 MNCs in the world, they said, disclose information about various aspects of their CSR and sustainability. Meanwhile, HRD practices play a significant role in the design and effectiveness of these initiatives. Design/methodology/approach The authors conducted an analysis of the contents of CR reports to detect themes. They used a list of the top 100 CSR companies in the 2016 Global CSR Rep Trak 100. Overall, 55 reports were included from 23 large MNCs in 17 industries and 10 countries across Europe, Asia and North America. Household names included BMW, Campbell Soup, Dell, FedEx, Nike, Visa, Sony, Honda, Samsung, LEGO, Air Canada, Hilton Worldwide, and Fujifilm. Findings Initial analysis showed that seven areas of HRD work were the most important in supporting CSR and sustainability agendas. They were (1) Diversity, equity and inclusion. (2) Community engagement. (3) Work-life balance. (4) Employee long-term growth and development. (5) Performance management. (6) Business ethics and ethical culture and (7) Raising CSR awareness. Originality/value The study addressed two fundamental questions: First, what is the role of HRD in CSR and sustainability as portrayed in CR reports? Second, what areas of HRD work are highlighted in CR reports as important in the context of CSR and sustainability?

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