Pub Date : 2023-10-23DOI: 10.1108/sampj-08-2022-0450
Leanne Johnstone, David Yates, Sebastian Nylander
Purpose This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands. Design/methodology/approach This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents. Findings Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved. Practical implications Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice. Social implications Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries. Originality/value This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.
{"title":"Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation","authors":"Leanne Johnstone, David Yates, Sebastian Nylander","doi":"10.1108/sampj-08-2022-0450","DOIUrl":"https://doi.org/10.1108/sampj-08-2022-0450","url":null,"abstract":"Purpose This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands. Design/methodology/approach This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents. Findings Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved. Practical implications Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice. Social implications Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries. Originality/value This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135405330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-23DOI: 10.1108/sampj-03-2022-0127
Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano, Mats Danielson
Purpose The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies. Design/methodology/approach This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible. Findings The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method. Practical implications This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments. Social implications The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development. Originality/value To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.
{"title":"Must social performance ratings be idiosyncratic? An exploration of social performance ratings with predictive validity","authors":"Jan Svanberg, Tohid Ardeshiri, Isak Samsten, Peter Öhman, Presha E. Neidermeyer, Tarek Rana, Frank Maisano, Mats Danielson","doi":"10.1108/sampj-03-2022-0127","DOIUrl":"https://doi.org/10.1108/sampj-03-2022-0127","url":null,"abstract":"Purpose The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies. Design/methodology/approach This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible. Findings The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method. Practical implications This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments. Social implications The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development. Originality/value To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"11 3-4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135460428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-12DOI: 10.1108/sampj-07-2021-0310
Yaismir Adriana Rivera
Purpose Drawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper aims to study the due process followed by the International Integrated Reporting Council (IIRC) prior to the publication of the first version of the International Integrated Reporting Framework (IIRF). Specifically, the author analyses the lobbying strategies used in the comment letters sent by a subset of lobbyists, “the experts”, represented by accounting bodies and firms, regulators and academics. Design/methodology/approach From both a form- and meaning-oriented analysis, this paper focuses on how the experts resorted to the functions of knowledge when they took part in the IIRF’s public consultation. The author first carries out a quantitative content analysis of the responses to the 2013 Consultation Draft submitted by those constituents considered as accounting expert lobbyists. Then, the author analyse how these actors framed their comments under expert knowledge to legitimise the IIRC, the IIRF and the accounting profession itself. Findings The findings suggest that the expert groups welcomed the opportunity, not simply to legitimise the IIRC through their democratic support, but to provide a technocratic settlement that ensures the due process is based on the mobilisation of expert knowledge as a legitimate source. By drawing on the cognitive legitimacy of expert lobbyists, the IIRC drew on the political functions of expert knowledge to reduce uncertainty and gain stability. Practical implications Analysis of the lobbying strategies used by the accounting experts whose position could make a difference and receive more attention from the IIRC makes this contribution of particular interest, especially since the first version of the IIRF sought to guide disclosure and sustainable business practices around the world. Social implications Experts as political actors play a legitimising role since they are capable of producing relevant knowledge that, due to its nature and scope, certainly affects policymaking and sustainable development. Originality/value This research provides a sociopolitical perspective to comprehend how some lobbying strategies, in this case, of expert actors, contribute to legitimising a standard-setter body and its endeavours in the context of voluntary standards.
{"title":"Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework","authors":"Yaismir Adriana Rivera","doi":"10.1108/sampj-07-2021-0310","DOIUrl":"https://doi.org/10.1108/sampj-07-2021-0310","url":null,"abstract":"Purpose Drawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper aims to study the due process followed by the International Integrated Reporting Council (IIRC) prior to the publication of the first version of the International Integrated Reporting Framework (IIRF). Specifically, the author analyses the lobbying strategies used in the comment letters sent by a subset of lobbyists, “the experts”, represented by accounting bodies and firms, regulators and academics. Design/methodology/approach From both a form- and meaning-oriented analysis, this paper focuses on how the experts resorted to the functions of knowledge when they took part in the IIRF’s public consultation. The author first carries out a quantitative content analysis of the responses to the 2013 Consultation Draft submitted by those constituents considered as accounting expert lobbyists. Then, the author analyse how these actors framed their comments under expert knowledge to legitimise the IIRC, the IIRF and the accounting profession itself. Findings The findings suggest that the expert groups welcomed the opportunity, not simply to legitimise the IIRC through their democratic support, but to provide a technocratic settlement that ensures the due process is based on the mobilisation of expert knowledge as a legitimate source. By drawing on the cognitive legitimacy of expert lobbyists, the IIRC drew on the political functions of expert knowledge to reduce uncertainty and gain stability. Practical implications Analysis of the lobbying strategies used by the accounting experts whose position could make a difference and receive more attention from the IIRC makes this contribution of particular interest, especially since the first version of the IIRF sought to guide disclosure and sustainable business practices around the world. Social implications Experts as political actors play a legitimising role since they are capable of producing relevant knowledge that, due to its nature and scope, certainly affects policymaking and sustainable development. Originality/value This research provides a sociopolitical perspective to comprehend how some lobbying strategies, in this case, of expert actors, contribute to legitimising a standard-setter body and its endeavours in the context of voluntary standards.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135969310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-09DOI: 10.1108/sampj-01-2022-0016
Shaizy Khan, Seema Gupta
Purpose This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance. Design/methodology/approach Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020. Findings The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association. Practical implications The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection. Social implications Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development. Originality/value Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al. , 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.
本研究使用元分析方法来分析应用企业绿色会计实践作为重要的可持续发展工具对企业绩效的影响。本研究旨在探讨国家特定变量和特征对企业绿色会计与企业绩效之间关系的调节作用。设计/方法/方法使用了三个数据库，对1996年至2020年25年间进行的68项独立研究进行了荟萃分析，涉及19625名受试者。研究结果表明，企业绿色会计对企业绩效有正向影响，但国家特定变量对这种关联没有调节作用。当以环境成本衡量时，企业绿色会计与企业绩效之间的正相关关系得到增强。亚组分析表明，研究特征是企业绿色会计指标与企业绩效关联异质性的重要来源。研究结果表明，企业应该制定战略，将环境成本纳入各自的财务会计框架，这将有助于管理者证明其企业对环境保护的贡献。获得关于公司环境职能的准确和及时的信息可以帮助国家决策者制定关于环境保护和可持续发展的适当立法。虽然元分析以前曾在会计研究中使用过(Guthrie和Murthy, 2009;Alcouffe et al.， 2019)，据作者所知，这是第一个使用元分析技术来研究企业绿色会计对公司绩效影响的研究。
{"title":"The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation","authors":"Shaizy Khan, Seema Gupta","doi":"10.1108/sampj-01-2022-0016","DOIUrl":"https://doi.org/10.1108/sampj-01-2022-0016","url":null,"abstract":"Purpose This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance. Design/methodology/approach Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020. Findings The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association. Practical implications The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection. Social implications Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development. Originality/value Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al. , 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135043834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose This research paper aims to empirically explore how stock market investors’ perceptions are affected by extreme climatic events like El Nino and floods in Malaysia. Design/methodology/approach This study uses structural equation modelling (SEM) to analyse the empirical data gathered through a questionnaire survey involving 273 individual investors from Bursa Malaysia between January and June 2019. Findings Results reveal that companies’ efforts, especially for agriculture and plantation-based industries, to adapt to climate change risk at the production, business and stock market levels significantly impact investors’ behaviour and investment decisions. Moreover, stock market investors’ climate change knowledge shows a significant moderating effect on corporate climate change adaptation initiatives and investors’ decisions to invest in Malaysian agricultural and plantation industry stocks. Practical implications This research has significant implications for practice and policy, as it measures the stock market investors’ level of awareness about climate change events and explores the companies’ strategies to reduce climatic risks to their business model. Social implications This study shows the way to adjust the climate change information in the stock market investment decision to improve market efficiency and sustainable stock exchanges initiative. Originality/value To the best of the authors’ knowledge, this paper is the pioneer one to provide a comprehensive link between climate change events and business performances at production level, business level and stock market levels by drawing inferences from empirical data on investors’ behaviours. This study also added value in investment theories and financial literature by observing the climate change as an important factor to determine the investors’ decisions in the stock market.
{"title":"Climate change-induced firms’ initiatives and investors’ perceptions: evidence from Bursa Malaysia","authors":"Md. Mahmudul Alam, Yasmin Mohamad Tahir, Abdulazeez Y.H. Saif-Alyousfi, Reza Widhar Pahlevi","doi":"10.1108/sampj-08-2021-0344","DOIUrl":"https://doi.org/10.1108/sampj-08-2021-0344","url":null,"abstract":"Purpose This research paper aims to empirically explore how stock market investors’ perceptions are affected by extreme climatic events like El Nino and floods in Malaysia. Design/methodology/approach This study uses structural equation modelling (SEM) to analyse the empirical data gathered through a questionnaire survey involving 273 individual investors from Bursa Malaysia between January and June 2019. Findings Results reveal that companies’ efforts, especially for agriculture and plantation-based industries, to adapt to climate change risk at the production, business and stock market levels significantly impact investors’ behaviour and investment decisions. Moreover, stock market investors’ climate change knowledge shows a significant moderating effect on corporate climate change adaptation initiatives and investors’ decisions to invest in Malaysian agricultural and plantation industry stocks. Practical implications This research has significant implications for practice and policy, as it measures the stock market investors’ level of awareness about climate change events and explores the companies’ strategies to reduce climatic risks to their business model. Social implications This study shows the way to adjust the climate change information in the stock market investment decision to improve market efficiency and sustainable stock exchanges initiative. Originality/value To the best of the authors’ knowledge, this paper is the pioneer one to provide a comprehensive link between climate change events and business performances at production level, business level and stock market levels by drawing inferences from empirical data on investors’ behaviours. This study also added value in investment theories and financial literature by observing the climate change as an important factor to determine the investors’ decisions in the stock market.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"298 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-29DOI: 10.1108/sampj-02-2023-0097
Charl de Villiers, Ruth Dimes, Matteo Molinari
Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. As the importance of sustainability reporting continues to grow, this study aims to critically analyse the benefits and pitfalls of automated text generation and processing. Design/methodology/approach This study develops a conceptual framework to delineate the field, assess the implications and form the basis for the generation of research questions. This study uses Alvesson and Deetz’s critical framework, considering insight (a review of literature and practice in the field), critique (consideration of the influences on the production and use of non-financial information and the implications for assurers of such information) and transformative redefinition (considering the implications of generative AI for sustainability reporting and proposing a research agenda). Findings This study highlights the implications of generative AI for sustainability accounting, reporting, assurance and report usage, including the risk of AI facilitating greenwashing, and the importance of more research on the use of AI for these matters. Practical implications The paper highlights to stakeholders the implications of AI for all aspects of sustainability reporting, including accounting, reporting, assurance and usage of reports. Social implications The implications of AI need to be understood in society, which this paper facilitates. Originality/value This study critically analyses the potential use of AI for sustainability reporting, construct a conceptual framework to delineate the field and develop a research agenda.
{"title":"How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research","authors":"Charl de Villiers, Ruth Dimes, Matteo Molinari","doi":"10.1108/sampj-02-2023-0097","DOIUrl":"https://doi.org/10.1108/sampj-02-2023-0097","url":null,"abstract":"Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. As the importance of sustainability reporting continues to grow, this study aims to critically analyse the benefits and pitfalls of automated text generation and processing. Design/methodology/approach This study develops a conceptual framework to delineate the field, assess the implications and form the basis for the generation of research questions. This study uses Alvesson and Deetz’s critical framework, considering insight (a review of literature and practice in the field), critique (consideration of the influences on the production and use of non-financial information and the implications for assurers of such information) and transformative redefinition (considering the implications of generative AI for sustainability reporting and proposing a research agenda). Findings This study highlights the implications of generative AI for sustainability accounting, reporting, assurance and report usage, including the risk of AI facilitating greenwashing, and the importance of more research on the use of AI for these matters. Practical implications The paper highlights to stakeholders the implications of AI for all aspects of sustainability reporting, including accounting, reporting, assurance and usage of reports. Social implications The implications of AI need to be understood in society, which this paper facilitates. Originality/value This study critically analyses the potential use of AI for sustainability reporting, construct a conceptual framework to delineate the field and develop a research agenda.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135243487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-14DOI: 10.1108/sampj-03-2023-0169
Maqsood Ahmad, Qiang Wu, Shakeel Ahmed
Purpose This study aims to investigate the influence of the digitalization of corporate social responsibility (CSR) on the sustainable competitive performance (SCP) of small- and medium-sized enterprises (SMEs) in an emerging economy and to examine the moderating effect of digital organizational culture on this relationship. Design/methodology/approach Data collection was conducted through a survey completed by 311 owners and top managers operating in service, trading and manufacturing sector SMEs positioned within the twin cities of Pakistan. A convenient purposively sampling technique and snowball method were used for data collection, and structural equation modeling was used for data analysis. Findings The results of this study suggest that CSR digitalization has a markedly positive influence on the SCP. Digital organizational culture appears to moderate these relationships. Practical implications This study highlights the importance of considering CSR digitalization and fostering a digital organizational culture for SMEs to achieve SCP. The findings provide valuable insights for strategic decision-makers, including owners, CEOs and senior management of SMEs, to enhance their knowledge concerning how and why a digital organizational culture makes it easier to digitalize CSR activities, with the ultimate objective of ensuring SCP and SME growth. Overall, the findings of this study have practical implications for policymakers and managers in SMEs as they can promote the adoption of digital technologies in CSR initiatives and develop a digital organizational culture within the organization. This would contribute to enhancing the SCP of SMEs. Thus, this research is beneficial for business actors, policymakers and researchers seeking to enhance SMEs’ SCP. Social implications This study provides valuable guidance to the senior management of SMEs regarding successfully adopting and integrating digital technologies into their CSR practices. This integration can lead to increased social and environmental benefits, which positively impact both business and society. Policymakers can use these findings to develop policies and initiatives to encourage CSR digitalization among SMEs. By providing support and incentives for digital transformation, policymakers can help SMEs adopt digital tools to improve their CSR performance, contributing to economic growth and sustainability. Originality/value This study pioneers research on the links between CSR digitalization, digital organizational culture and the SCP of SMEs. This study contributes to the literature by defining CSR digitalization as an antecedent to the SCP of SMEs. In addition, this study underlines the significance of CSR digitalization for the achievement of SMEs’ SCP of SMEs with the moderating role of digital organizational culture. Overall, this study enriches the resource base view literature through empirical evidence.
{"title":"Does CSR digitalization improve the sustainable competitive performance of SMEs? Evidence from an emerging economy","authors":"Maqsood Ahmad, Qiang Wu, Shakeel Ahmed","doi":"10.1108/sampj-03-2023-0169","DOIUrl":"https://doi.org/10.1108/sampj-03-2023-0169","url":null,"abstract":"Purpose This study aims to investigate the influence of the digitalization of corporate social responsibility (CSR) on the sustainable competitive performance (SCP) of small- and medium-sized enterprises (SMEs) in an emerging economy and to examine the moderating effect of digital organizational culture on this relationship. Design/methodology/approach Data collection was conducted through a survey completed by 311 owners and top managers operating in service, trading and manufacturing sector SMEs positioned within the twin cities of Pakistan. A convenient purposively sampling technique and snowball method were used for data collection, and structural equation modeling was used for data analysis. Findings The results of this study suggest that CSR digitalization has a markedly positive influence on the SCP. Digital organizational culture appears to moderate these relationships. Practical implications This study highlights the importance of considering CSR digitalization and fostering a digital organizational culture for SMEs to achieve SCP. The findings provide valuable insights for strategic decision-makers, including owners, CEOs and senior management of SMEs, to enhance their knowledge concerning how and why a digital organizational culture makes it easier to digitalize CSR activities, with the ultimate objective of ensuring SCP and SME growth. Overall, the findings of this study have practical implications for policymakers and managers in SMEs as they can promote the adoption of digital technologies in CSR initiatives and develop a digital organizational culture within the organization. This would contribute to enhancing the SCP of SMEs. Thus, this research is beneficial for business actors, policymakers and researchers seeking to enhance SMEs’ SCP. Social implications This study provides valuable guidance to the senior management of SMEs regarding successfully adopting and integrating digital technologies into their CSR practices. This integration can lead to increased social and environmental benefits, which positively impact both business and society. Policymakers can use these findings to develop policies and initiatives to encourage CSR digitalization among SMEs. By providing support and incentives for digital transformation, policymakers can help SMEs adopt digital tools to improve their CSR performance, contributing to economic growth and sustainability. Originality/value This study pioneers research on the links between CSR digitalization, digital organizational culture and the SCP of SMEs. This study contributes to the literature by defining CSR digitalization as an antecedent to the SCP of SMEs. In addition, this study underlines the significance of CSR digitalization for the achievement of SMEs’ SCP of SMEs with the moderating role of digital organizational culture. Overall, this study enriches the resource base view literature through empirical evidence.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135489216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-07DOI: 10.1108/sampj-08-2022-0428
Mao-Feng Kao, Cih-Huei Jian, Chien-Hao Tseng
Purpose The purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on managerial ability, this study provides a more nuanced understanding of the factors influencing a firm’s ESG disclosure and assurance practices. This study contributes to a relatively unexplored area of study regarding the role of top management in promoting ESG reporting. Design/methodology/approach This study draws on a sample of publicly listed firms from 2014 to 2019 in Taiwan and applies the data envelopment analysis method to measure managerial ability. Heckman’s (1979) two-step model is used to estimate the primary models to prevent the results from being affected by possible bias because of self-selection. Findings The empirical evidence suggests that managerial ability is positively related to voluntary ESG disclosure and intention to seek third-party assurance of the report. Overall, managerial ability determines whether a firm will use voluntary ESG disclosure and assurance as a corporate strategy to respond effectively to stakeholders’ needs. The findings are robust after using alternative measures of managerial ability. Practical implications Investors and other stakeholders keen on seeking ESG information offered by companies could find the findings of this study valuable. By better comprehending how managerial competence impacts voluntary ESG disclosure and assurance, stakeholders may be better equipped to hold companies responsible for their ESG disclosure practices and make informed investment decisions. Social implications In the ESG decision-making process, managers with better abilities have a higher tendency to use voluntary disclosure and assurance as a part of the company’s sustainable policy. Originality/value Unlike previous studies of the determinant factors of ESG disclosure, which mainly explore factors at the national or corporate level, this study focuses on factors at the individual level (i.e. managerial ability) to fill the gap in the literature. This study also presents empirical evidence that corroborates the idea that managerial competence can influence not only ESG disclosure but also the voluntary assurance of ESG information.
{"title":"Managerial ability and voluntary ESG disclosure and assurance: evidence from Taiwan","authors":"Mao-Feng Kao, Cih-Huei Jian, Chien-Hao Tseng","doi":"10.1108/sampj-08-2022-0428","DOIUrl":"https://doi.org/10.1108/sampj-08-2022-0428","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on managerial ability, this study provides a more nuanced understanding of the factors influencing a firm’s ESG disclosure and assurance practices. This study contributes to a relatively unexplored area of study regarding the role of top management in promoting ESG reporting.\u0000\u0000\u0000Design/methodology/approach\u0000This study draws on a sample of publicly listed firms from 2014 to 2019 in Taiwan and applies the data envelopment analysis method to measure managerial ability. Heckman’s (1979) two-step model is used to estimate the primary models to prevent the results from being affected by possible bias because of self-selection.\u0000\u0000\u0000Findings\u0000The empirical evidence suggests that managerial ability is positively related to voluntary ESG disclosure and intention to seek third-party assurance of the report. Overall, managerial ability determines whether a firm will use voluntary ESG disclosure and assurance as a corporate strategy to respond effectively to stakeholders’ needs. The findings are robust after using alternative measures of managerial ability.\u0000\u0000\u0000Practical implications\u0000Investors and other stakeholders keen on seeking ESG information offered by companies could find the findings of this study valuable. By better comprehending how managerial competence impacts voluntary ESG disclosure and assurance, stakeholders may be better equipped to hold companies responsible for their ESG disclosure practices and make informed investment decisions.\u0000\u0000\u0000Social implications\u0000In the ESG decision-making process, managers with better abilities have a higher tendency to use voluntary disclosure and assurance as a part of the company’s sustainable policy.\u0000\u0000\u0000Originality/value\u0000Unlike previous studies of the determinant factors of ESG disclosure, which mainly explore factors at the national or corporate level, this study focuses on factors at the individual level (i.e. managerial ability) to fill the gap in the literature. This study also presents empirical evidence that corroborates the idea that managerial competence can influence not only ESG disclosure but also the voluntary assurance of ESG information.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46607080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-07DOI: 10.1108/sampj-03-2022-0132
Flávio P. Martins, A. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui, L. Cezarino
Purpose This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights strategic aspects of sustainable supply chain management and reveals leveraging sustainability points in the cocoa industry. Design/methodology/approach The two-step qualitative approach relies on text-mining company reports and subsequent content analysis that identifies the topics disclosed and relates them to SDG targets. Findings This study distinguishes 18 SDG targets connected to cocoa traders and 30 SDG targets to chocolate manufacturers. The following topics represent the main nexuses of connections: decent labour promotion and gender equity (social), empowering local communities and supply chain monitoring (economic) and agroforestry and climate action (environmental). Practical implications By highlighting the interconnections between the SDGs targeted by companies in the cocoa supply chain, this paper sheds light on the strategic SDGs for this industry and their relationships, which can help to improve sustainability disclosure and transparency. One interesting input for companies is the improvement of climate crisis prevention, focusing on non-renewable sources minimisation, carbon footprint and clear indicators of ecologic materiality. Social implications This study contributes to policymakers to enhance governance and accountability of global supply chains that are submitted to different regulation regimes. Originality/value To the best of the authors’ knowledge, no previous study has framed the cocoa industry from a broader SDG perspective. The interconnections identified reveal the key goals of the cocoa supply chain and point to strategic sustainability choices for companies in an important global industry.
{"title":"Rethinking sustainability in cocoa supply chain in light of SDG disclosure","authors":"Flávio P. Martins, A. Batalhão, Minna Ahokas, Lara Bartocci Liboni Amui, L. Cezarino","doi":"10.1108/sampj-03-2022-0132","DOIUrl":"https://doi.org/10.1108/sampj-03-2022-0132","url":null,"abstract":"\u0000Purpose\u0000This paper aims to assess how cocoa supply chain companies disclose sustainable development goals (SDGs) information in their sustainability reports. This assessment highlights strategic aspects of sustainable supply chain management and reveals leveraging sustainability points in the cocoa industry.\u0000\u0000\u0000Design/methodology/approach\u0000The two-step qualitative approach relies on text-mining company reports and subsequent content analysis that identifies the topics disclosed and relates them to SDG targets.\u0000\u0000\u0000Findings\u0000This study distinguishes 18 SDG targets connected to cocoa traders and 30 SDG targets to chocolate manufacturers. The following topics represent the main nexuses of connections: decent labour promotion and gender equity (social), empowering local communities and supply chain monitoring (economic) and agroforestry and climate action (environmental).\u0000\u0000\u0000Practical implications\u0000By highlighting the interconnections between the SDGs targeted by companies in the cocoa supply chain, this paper sheds light on the strategic SDGs for this industry and their relationships, which can help to improve sustainability disclosure and transparency. One interesting input for companies is the improvement of climate crisis prevention, focusing on non-renewable sources minimisation, carbon footprint and clear indicators of ecologic materiality.\u0000\u0000\u0000Social implications\u0000This study contributes to policymakers to enhance governance and accountability of global supply chains that are submitted to different regulation regimes.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, no previous study has framed the cocoa industry from a broader SDG perspective. The interconnections identified reveal the key goals of the cocoa supply chain and point to strategic sustainability choices for companies in an important global industry.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"1 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62310736","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-31DOI: 10.1108/sampj-05-2022-0250
Gerard F. Farias, N. E. Landrum, Christine Farias, I. Krysa
Purpose Since the Brundtland report’s call for sustainability, planetary conditions have deteriorated. This paper suggests that corporate hypocrisy is a major barrier toward the adoption of sustainability and offers a typology of business behavior that can move closer toward the adoption of true and strong sustainability. Design/methodology/approach This article uses a normative lens to build upon prior literature and anecdotal evidence from the field to present a typology of business archetypes that represent a variety of responses toward sustainability. Findings The authors propose five typologies of business behavior that represent responses toward sustainability: business-as-usual, hypocritical pretender, hypocritical co-opter, responsible enterprise and purposeful enterprise. The first three typologies represent existing hypocritical approaches using weak sustainability. The last two typologies decrease corporate hypocrisy; improve alignment of talk, decisions and action; and help an organization adopt true and strong sustainability. Research limitations/implications This is a normative paper that critiques existing literature and practices in corporate sustainability and proposes new directions. It necessitates further research in the form of case studies and empirical cross-sectional and longitudinal analysis. It implies assessing firm impact in non-traditional ways and will call for the development of new measures and indicators of firm performance from a social and environmental perspective. Practical implications The typology can provide practitioners and researchers with one possible solution to eliminate or decrease corporate hypocrisy in relation to sustainability, reporting and communications. Social implications Planetary conditions have worsened, and business activity continues to contribute to deteriorating conditions. This research attempts to help businesses move away from hypocritical and destructive practices and to adopt true and strong sustainability practices for a flourishing planet. Furthermore, the authors articulate policy and practice recommendations in this context. Originality/value After decades of failure to make progress in achieving planetary sustainability, this research offers a model for practitioners and researchers to use in defining the actions necessary to achieve the elusive concept of sustainability.
{"title":"Explorations in organized hypocrisy and a proposed direction for a sustainable future","authors":"Gerard F. Farias, N. E. Landrum, Christine Farias, I. Krysa","doi":"10.1108/sampj-05-2022-0250","DOIUrl":"https://doi.org/10.1108/sampj-05-2022-0250","url":null,"abstract":"\u0000Purpose\u0000Since the Brundtland report’s call for sustainability, planetary conditions have deteriorated. This paper suggests that corporate hypocrisy is a major barrier toward the adoption of sustainability and offers a typology of business behavior that can move closer toward the adoption of true and strong sustainability.\u0000\u0000\u0000Design/methodology/approach\u0000This article uses a normative lens to build upon prior literature and anecdotal evidence from the field to present a typology of business archetypes that represent a variety of responses toward sustainability.\u0000\u0000\u0000Findings\u0000The authors propose five typologies of business behavior that represent responses toward sustainability: business-as-usual, hypocritical pretender, hypocritical co-opter, responsible enterprise and purposeful enterprise. The first three typologies represent existing hypocritical approaches using weak sustainability. The last two typologies decrease corporate hypocrisy; improve alignment of talk, decisions and action; and help an organization adopt true and strong sustainability.\u0000\u0000\u0000Research limitations/implications\u0000This is a normative paper that critiques existing literature and practices in corporate sustainability and proposes new directions. It necessitates further research in the form of case studies and empirical cross-sectional and longitudinal analysis. It implies assessing firm impact in non-traditional ways and will call for the development of new measures and indicators of firm performance from a social and environmental perspective.\u0000\u0000\u0000Practical implications\u0000The typology can provide practitioners and researchers with one possible solution to eliminate or decrease corporate hypocrisy in relation to sustainability, reporting and communications.\u0000\u0000\u0000Social implications\u0000Planetary conditions have worsened, and business activity continues to contribute to deteriorating conditions. This research attempts to help businesses move away from hypocritical and destructive practices and to adopt true and strong sustainability practices for a flourishing planet. Furthermore, the authors articulate policy and practice recommendations in this context.\u0000\u0000\u0000Originality/value\u0000After decades of failure to make progress in achieving planetary sustainability, this research offers a model for practitioners and researchers to use in defining the actions necessary to achieve the elusive concept of sustainability.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"1 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41544652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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