Measuring Business Excellence最新文献

Purpose

This research aims to analyze the influence of sustainable supply chains on the performance of farmer groups in the province of Bali, Indonesia. The authors focus on mediating variables that were Joint Efforts and Sharing Activities based on resource dependence theory.

Design/methodology/approach

This research data used observations of 214 farmer groups in Bali Province with partial least square-structural equation modelling analysis.

Findings

The critical findings of this study are as follows: sustainable supply chain has a direct effect on sustainability performance; and joint efforts and sharing activities concurrently partially mediate the link between sustainable supply chain and sustainability performance. In explicit, farmers’ sharing activities are a more vital mediating variable than joint efforts in the researched linkage.

Practical implications

Joint efforts and the sharing of activities have an essential role in supply chain development that encourages farmer groups to collaborate with other supply chain parties to achieve sustainability performance.

Originality/value

Sustainable development is the primary goal of the organization, but problems occur in the horticultural supply chain, which is based on economic, environmental and social aspects.

Purpose

This paper aims to analyse the corporate social responsibility (CSR) Committee presence and gender equality influence on environmental, social and governance (ESG) performance reporting in a pre- and during Covid-19 crisis in European Union (EU) listed entities.

Design/methodology/approach

To achieve the goal, an empirical analysis was conducted with 1,221 listed companies in EU as support for the economics years 2017–2021. Statistical technique used to analyse the relationship between the variables under study was regression analysis with panel data.

Findings

Results show that CSR committee presence, stakeholder engagement and gender equality are positively associated with ESG performance reporting, but the Covid-19 crisis and the book value per share do not influence the dependent variable. The model variables determine 99% of the ESG performance reporting.

Practical implications

The results are useful for managers, governments and organizations in developing sustainability reporting standards. As companies navigate the complex landscape of sustainability challenges, integrating sustainable development goals into their strategies and ESG reports provides a roadmap for creating positive, lasting impacts on a global scale.

Originality/value

This research covers listed firms from throughout the EU and the pre- and during-Covid era.

Purpose

The purpose of the present paper is to analyse the impact of entrepreneurial orientation (EO) and customer orientation (Co.) on innovation in the restaurant industry, as well as how innovation also positively influences financial and market performance. Likewise, it is analysed whether human capital (HC) and competitive strategy (CS) have a moderating effect between innovation and performance.

Design/methodology/approach

To reach the stated goals, a survey was applied to 129 entrepreneurs in the restaurant industry in Baja California, Mexico and using partial least squares structural equation modelling, the research hypotheses were verified.

Findings

Results indicate that EO and Co positively influence innovation, which also furthers better financial and market firm performance; however, no moderating effect was found for HC nor CS.

Practical implications

The findings allow contributing from a practical-entrepreneurial standpoint, as it raises awareness about the importance of developing strategies that allow efficiently gaining knowledge to encourage a culture in the restaurant industry focused on EO and Co, which, for their part, will boost the design and implementation of innovations.

Social implications

The paper contributes to understanding the behaviour of HC and CS, which may have an influence or not, depending on the role they have within a system.

Originality/value

This paper contributes to raising awareness of the importance of developing strategies that allow efficient knowledge to foster a culture in the restaurant industry focused on entrepreneurship and clientele.

Purpose

Megaprojects stimulate and challenge public opinion across countries, generating extensive reactions from citizens. Given their ability to attract public attention, they may also influence public participation in collective choices and political decision-making. These issues are relevant for evaluating projects, but are unfortunately rarely discussed in the managerial literature. This study aims to open up a debate on social issues and how they could be taken into account within management studies.

Design/methodology/approach

This study carried out a systematic review of the literature on the social impact of megaprojects to identify different research areas related to the evaluation of megaprojects from a social perspective.

Findings

This study identified three different research areas related to the evaluation of megaprojects from a social perspective: the role of power and social issues; infrastructure and social space; and stakeholder engagement and endorsement.

Originality/value

This paper underlines the need to go beyond current understanding of the social impacts of megaprojects and calls for a more interdisciplinary research agenda.

Purpose

This study aims to explore the effects of intellectual capital (IC) on the occurrence of a modified audit opinion decision. The authors expect that high IC intensive firms are positively associated with the occurrence of a modified audit opinion since they are associated with an increased business risk and are more likely to exhibit issues concerning their financial health and stability.

Design/methodology/approach

Using a data sample of 423 listed firms from Greece, Italy, Spain and Portugal over a 10-year period, the authors estimated a logistic regression model to examine the effects of IC on the probability that a modified audit opinion is issued. The authors used organizational capital as a measure of a firm’s intensity on IC.

Findings

Empirical findings indicate a significant and positive relationship between the IC and the likelihood of a firm receiving a modified audit opinion decision.

Originality/value

This study expands prior literature by exploring the predictive ability of IC on the likelihood of a firm receiving a modified audit opinion decision.

Purpose

This study aims to present a methodology and a system to support the technical and managerial issues involved in anomaly detection within the reverse logistics process of an e-commerce company.

Design/methodology/approach

A case study approach is used to document the company’s experience, with interviews of key stakeholders and integration of obtained evidence with secondary data.

Findings

The paper presents an algorithm and a system to support a more efficient and smart management of reverse logistics based on a set of anticipatory actions, and continuous and automatic monitoring of returned goods. Improvements are described in terms of a number of key performance indicators.

Research limitations/implications

The analysis and the developed system need further applications and validations in other organizational contexts. However, the research presents a roadmap and a research agenda for the reverse logistics transformation in Industry 4.0, by also providing new insights to design a multidimensional performance dashboard for reverse logistics.

Practical implications

The paper describes a replicable experience and provides checklists for implementing similar initiatives in the domain of reverse logistics, in the aim to increase the company’s performance along four key complementary dimensions, i.e. time savings, accuracy, completeness of data analysis and interpretation and cost efficiency.

Originality/value

The main novelty of the study stays in carrying out a classification of anomalies by type and product category, with related causes, and in proposing operational recommendations, including process monitoring and control indicators that can be included to design a reverse logistics performance dashboard.