The rising competition among firms necessitates new ways of doing business, especially in this digital era. This is fundamentally true of logistics companies as they strive to innovate their business models using digital technologies. Nevertheless, the dynamic competence gained by logistics firms while using digital technologies for BMI has not received sufficient research attention. Driven by the expedient research question, how do firms leverage digital technologies to develop dynamic capabilities for BMI, this study teases out the pathways to BMI by investigating how logistics companies engage digital resources to gain dynamic capabilities. Following the procedures established in Gioia methodology, we perform thematic analysis on qualitative data from the whitepapers of 20 logistics companies prominent for technology-enabled business models. Results reveal that while engaging digital technologies for their business processes, logistics businesses and their managers can sense opportunities for business expansion; seize these opportunities by mobilizing digital resources as well as reconfigure their processes to continue to take advantage of the recognized opportunities. Our results contribute to the dynamic capabilities theory by building on its core arguments to explicate the theoretical foundations of BMI development. Additionally, three propositions emerge regarding the sources of dynamic capabilities in the utilization of digital technologies by digital logistics.
{"title":"Dynamic Capabilities for Business Model Innovation in Logistics: The Role of Digital Technologies","authors":"K. Oguntegbe, N. Paola, Roberto Vona","doi":"10.5539/jms.v14n2p18","DOIUrl":"https://doi.org/10.5539/jms.v14n2p18","url":null,"abstract":"The rising competition among firms necessitates new ways of doing business, especially in this digital era. This is fundamentally true of logistics companies as they strive to innovate their business models using digital technologies. Nevertheless, the dynamic competence gained by logistics firms while using digital technologies for BMI has not received sufficient research attention. Driven by the expedient research question, how do firms leverage digital technologies to develop dynamic capabilities for BMI, this study teases out the pathways to BMI by investigating how logistics companies engage digital resources to gain dynamic capabilities. Following the procedures established in Gioia methodology, we perform thematic analysis on qualitative data from the whitepapers of 20 logistics companies prominent for technology-enabled business models. Results reveal that while engaging digital technologies for their business processes, logistics businesses and their managers can sense opportunities for business expansion; seize these opportunities by mobilizing digital resources as well as reconfigure their processes to continue to take advantage of the recognized opportunities. Our results contribute to the dynamic capabilities theory by building on its core arguments to explicate the theoretical foundations of BMI development. Additionally, three propositions emerge regarding the sources of dynamic capabilities in the utilization of digital technologies by digital logistics.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"56 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141810719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Giuliane M. Wrobel, Angely V. R. Alvarado, L. A. Amaral, E. F. Santos, Daiana Novello
The objective of the research was to evaluate the effect of educational actions in the school environment on the level of food neophobia, knowledge, consumption, acceptance, frequency of intake, planting of vegetables and assistance in cooking preparations among children. In addition, to verify the impact of actions on the sensory acceptance of food products added with vegetables with low acceptability by this public. Eighty-six children aged 7 to 10 years participated. The research was organized in three stages: pre-intervention, with filling out questionnaires and sensory analysis of the products; intervention, with application of educational actions and; post-intervention, with reapplication of questionnaires and sensory analysis of products. Actions included the implementation of vegetable gardens, theoretical-practical activities and cooking workshops. The physicochemical composition of the products was carried out to ensure food safety. Educational actions reduced the degree of food neophobia and improved the acceptability of food products by children (p < 0.05). In general, the educational actions had a positive impact (p < 0.05) on the participants’ knowledge, consumption, acceptance and frequency of vegetables intake However, there was little influence to increase the planting of vegetables at home, with no change in helping children with cooking preparations (p > 0.05). The food products presented a good nutritional profile. It is concluded that educational actions carried out at school are efficient to reduce food neophobia and increase knowledge, consumption, acceptance and frequency of intake among children. Also, they improve the acceptability of food products with the addition of vegetables with low acceptance by this public.
{"title":"Educational Actions at School: Proposal to Increase Children’s Contact with Vegetables","authors":"Giuliane M. Wrobel, Angely V. R. Alvarado, L. A. Amaral, E. F. Santos, Daiana Novello","doi":"10.5539/jms.v14n2p1","DOIUrl":"https://doi.org/10.5539/jms.v14n2p1","url":null,"abstract":"The objective of the research was to evaluate the effect of educational actions in the school environment on the level of food neophobia, knowledge, consumption, acceptance, frequency of intake, planting of vegetables and assistance in cooking preparations among children. In addition, to verify the impact of actions on the sensory acceptance of food products added with vegetables with low acceptability by this public. Eighty-six children aged 7 to 10 years participated. The research was organized in three stages: pre-intervention, with filling out questionnaires and sensory analysis of the products; intervention, with application of educational actions and; post-intervention, with reapplication of questionnaires and sensory analysis of products. Actions included the implementation of vegetable gardens, theoretical-practical activities and cooking workshops. The physicochemical composition of the products was carried out to ensure food safety. Educational actions reduced the degree of food neophobia and improved the acceptability of food products by children (p < 0.05). In general, the educational actions had a positive impact (p < 0.05) on the participants’ knowledge, consumption, acceptance and frequency of vegetables intake However, there was little influence to increase the planting of vegetables at home, with no change in helping children with cooking preparations (p > 0.05). The food products presented a good nutritional profile. It is concluded that educational actions carried out at school are efficient to reduce food neophobia and increase knowledge, consumption, acceptance and frequency of intake among children. Also, they improve the acceptability of food products with the addition of vegetables with low acceptance by this public.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"137 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141811108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The emphasis on green development in China underscores the critical role of green environmental performance in achieving sustainability. This study introduces a multi-stakeholder governance perspective to evaluate enterprises’ green environmental performance, utilizing a framework with five factors categorized into firm, government, and societal dimensions. Employing a combination of Necessary Condition Analysis (NCA) and Fuzzy Set Qualitative Comparative Analysis (fsQCA), it investigates specific conditions enhancing green environmental performance in new energy vehicle enterprises, drawing on a sample of 49 companies in 2021. Results indicate that high levels of green environmental performance are influenced by multiple factors, including incentives, pressures, resources, and media attention. Additionally, the study identifies a potential complementary relationship between government subsidies and green technology innovation in driving high-level green environmental performance, subject to specific conditions. These findings contribute to our understanding of corporate green environmental performance and provide practical implications for fostering sustainability in the new energy vehicle industry.
{"title":"Evaluating Green Environmental Performance Through Multi-Stakeholder Governance: A Comparative Analysis of NCA and fsQCA in the New Energy Vehicle Industry","authors":"Ziwen Xia, Dongfeng Yi","doi":"10.5539/jms.v14n2p36","DOIUrl":"https://doi.org/10.5539/jms.v14n2p36","url":null,"abstract":"The emphasis on green development in China underscores the critical role of green environmental performance in achieving sustainability. This study introduces a multi-stakeholder governance perspective to evaluate enterprises’ green environmental performance, utilizing a framework with five factors categorized into firm, government, and societal dimensions. Employing a combination of Necessary Condition Analysis (NCA) and Fuzzy Set Qualitative Comparative Analysis (fsQCA), it investigates specific conditions enhancing green environmental performance in new energy vehicle enterprises, drawing on a sample of 49 companies in 2021. Results indicate that high levels of green environmental performance are influenced by multiple factors, including incentives, pressures, resources, and media attention. Additionally, the study identifies a potential complementary relationship between government subsidies and green technology innovation in driving high-level green environmental performance, subject to specific conditions. These findings contribute to our understanding of corporate green environmental performance and provide practical implications for fostering sustainability in the new energy vehicle industry.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"29 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141813038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Geovanna R. P. P. Jesus, Angely V. R. Alvarado, L. A. Amaral, E. F. Santos, Daiana Novello
This study aimed to evaluate the effect of different educational techniques on the acceptability of products made with spinach among schoolchildren and analyze their physicochemical composition. Muffins and pancakes containing spinach were developed. Two hundred and fifty children were organized into five groups: Control Group (CG), sensory analysis of the products without any educational action; Group 1 (G1), theoretical activity; Group 2 (G2), cooking workshops; Group 3 (G3), implementation and cultivation of school vegetable garden; Group 4 (G4), cooking workshops and implementation of vegetable garden. Then, the children evaluated the food products sensorially. The combination of workshop and garden (G4) increased the acceptability of the muffin for aroma, color, and global acceptance and acceptability index (p < 0.05). The isolated interventions of workshop (G2), garden (G3), and both (G4) improved the acceptance of the taste, with no significant difference between the scores of the groups for appearance and texture in the muffin (p > 0.05). Superior scores for the appearance and aroma of the pancake (p < 0.05) were observed in G4 compared to CG. G4 also showed better acceptance for color, global acceptance, and acceptability index when compared to CG, G1, and G3. Aroma and texture were not influenced by the interventions (p > 0.05). In conclusion, the cooking workshop and the vegetable garden combined are superior in increasing the sensory acceptance of food products to which vegetables with low acceptability among children are added. The preparations have a favorable nutritional profile and can be offered to children.
{"title":"Educational Strategies to Increase the Acceptability of Products with Vegetables among Children","authors":"Geovanna R. P. P. Jesus, Angely V. R. Alvarado, L. A. Amaral, E. F. Santos, Daiana Novello","doi":"10.5539/jms.v14n1p132","DOIUrl":"https://doi.org/10.5539/jms.v14n1p132","url":null,"abstract":"This study aimed to evaluate the effect of different educational techniques on the acceptability of products made with spinach among schoolchildren and analyze their physicochemical composition. Muffins and pancakes containing spinach were developed. Two hundred and fifty children were organized into five groups: Control Group (CG), sensory analysis of the products without any educational action; Group 1 (G1), theoretical activity; Group 2 (G2), cooking workshops; Group 3 (G3), implementation and cultivation of school vegetable garden; Group 4 (G4), cooking workshops and implementation of vegetable garden. Then, the children evaluated the food products sensorially. The combination of workshop and garden (G4) increased the acceptability of the muffin for aroma, color, and global acceptance and acceptability index (p < 0.05). The isolated interventions of workshop (G2), garden (G3), and both (G4) improved the acceptance of the taste, with no significant difference between the scores of the groups for appearance and texture in the muffin (p > 0.05). Superior scores for the appearance and aroma of the pancake (p < 0.05) were observed in G4 compared to CG. G4 also showed better acceptance for color, global acceptance, and acceptability index when compared to CG, G1, and G3. Aroma and texture were not influenced by the interventions (p > 0.05). In conclusion, the cooking workshop and the vegetable garden combined are superior in increasing the sensory acceptance of food products to which vegetables with low acceptability among children are added. The preparations have a favorable nutritional profile and can be offered to children.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"81 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140261587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the era of Digital Transformation (DT) and Sustainable Development (SD), the pivotal role of Human Resources (HR) in addressing business challenges has become increasingly evident. These challenges directly impact different HR departments and processes, prompting a need for a strategic overhaul. HR management should continuously adapt its service delivery model to align with the business model and create a balance between internal and external organizational expectations and employee needs, considering the two fundamental challenges of digital transformation and sustainable development, in an agile manner. The critical role of sustainable human resource management in fostering overall business sustainability is evident. However, in many cases, HR management has failed to recognize and demonstrate its cost structure, revenue flow, and social and environmental benefits transparently for the business. This research focuses on presenting the sustainable digital human resource management canvas and its connection to the business canvas to achieve sustainability in the digital era. Employing a qualitative research methodology, this study conducts a meta-synthesis of two pivotal concepts-sustainable human resource management and digital human resource management- leveraging data from reputable databases including Science Direct, Scopus, and Web of Science. Following meticulous screening and examination, a total of 17 articles from Q1-ranked journals were selected as the final articles for a more detailed and in-depth review. The findings from the meta-synthesis results consist of 5 dimensions and 23 components, ultimately presenting the sustainable digital human resource management canvas by modeling it after the business canvas. The distinct feature of this canvas, compared to other similar and conventional models, is the inclusion of individual sustainability in the value proposition and the creation of a digital value component, including artificial intelligence, the Internet of Things, and big data.
在数字化转型（DT）和可持续发展（SD）时代，人力资源（HR）在应对业务挑战方面的关键作用日益明显。这些挑战直接影响到不同的人力资源部门和流程，促使我们必须进行战略性改革。人力资源管理部门应不断调整其服务交付模式，使之与业务模式相一致，并在组织内外部期望与员工需求之间建立平衡，同时考虑到数字化转型和可持续发展这两大基本挑战，以灵活的方式应对。可持续人力资源管理在促进整体业务可持续发展方面的关键作用显而易见。然而，在许多情况下，人力资源管理未能认识到并透明地展示其对企业的成本结构、收入流以及社会和环境效益。本研究重点介绍可持续数字人力资源管理画布及其与业务画布的联系，以实现数字时代的可持续发展。本研究采用定性研究方法，利用 Science Direct、Scopus 和 Web of Science 等著名数据库中的数据，对可持续人力资源管理和数字化人力资源管理这两个关键概念进行元综合。经过细致的筛选和审查，最终从排名第一的期刊中挑选出 17 篇文章进行更详细、更深入的审查。元综合结果包括 5 个维度和 23 个组成部分，最终以业务画布为蓝本，提出了可持续数字人力资源管理画布。与其他类似的传统模型相比，该画布的显著特点是在价值主张中纳入了个体可持续性，并创建了数字价值组成部分，包括人工智能、物联网和大数据。
{"title":"Digital Sustainability for Human Resource Management Canvas Meta-Synthesis Approach","authors":"Mohammad Kargar Shouraki, Hamed Vares, Naji Yazdi, Mohsen Emami, Alireza Tafreshi Motlagh","doi":"10.5539/jms.v14n1p105","DOIUrl":"https://doi.org/10.5539/jms.v14n1p105","url":null,"abstract":"In the era of Digital Transformation (DT) and Sustainable Development (SD), the pivotal role of Human Resources (HR) in addressing business challenges has become increasingly evident. These challenges directly impact different HR departments and processes, prompting a need for a strategic overhaul. HR management should continuously adapt its service delivery model to align with the business model and create a balance between internal and external organizational expectations and employee needs, considering the two fundamental challenges of digital transformation and sustainable development, in an agile manner. The critical role of sustainable human resource management in fostering overall business sustainability is evident. However, in many cases, HR management has failed to recognize and demonstrate its cost structure, revenue flow, and social and environmental benefits transparently for the business. This research focuses on presenting the sustainable digital human resource management canvas and its connection to the business canvas to achieve sustainability in the digital era. Employing a qualitative research methodology, this study conducts a meta-synthesis of two pivotal concepts-sustainable human resource management and digital human resource management- leveraging data from reputable databases including Science Direct, Scopus, and Web of Science. Following meticulous screening and examination, a total of 17 articles from Q1-ranked journals were selected as the final articles for a more detailed and in-depth review. The findings from the meta-synthesis results consist of 5 dimensions and 23 components, ultimately presenting the sustainable digital human resource management canvas by modeling it after the business canvas. The distinct feature of this canvas, compared to other similar and conventional models, is the inclusion of individual sustainability in the value proposition and the creation of a digital value component, including artificial intelligence, the Internet of Things, and big data.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"10 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Leadership driven organization citizenship behavior is a management and sustainability practice that requires employees to do “more with less.” This leadership style is more evident during times of economic downturns precipitated by events such as COVID-19. Leadership-driven OCB initiatives can pressure employees to perform thereby creating stress, burnout, and citizenship fatigue. Consequently, citizenship fatigue has a negative relationship with organizational citizenship behavior. Rather than employees yielding to leadership-driven OCB pressure, this research seeks to investigate ethical leadership decision-making that alleviates stress and burnout that leads to citizenship fatigue outcomes. This research applies the Leader Ethics and Decision-making model to investigate the potential to resist citizenship fatigue within the five dimensions of organizational citizenship. The study consisted of 285 full-time employees in the United States. The findings concluded that LEAD influences the five dimensions of organizational citizenship behavior. Additionally, citizenship fatigue did not influence LEAD’s ability to influence OCB. Leaders, managers, supervisors, and decision-makers can apply the LEAD model as an ethical leadership strategy that reduces burnout and pressure and positively influences organizational citizenship behavior. Leaders, managers, and supervisors can adopt the LEAD model for sustainability management during economic downturn to foster a resilient, high-functioning, culturally diverse, and sustainable workforce. Therefore, integrating ethical leadership into management and sustainability practices assist in times of economic downturn and ensure long-term organizational viability.
领导力驱动的组织公民行为是一种管理和可持续发展实践，要求员工 "少花钱多办事"。这种领导风格在 COVID-19 等事件引发的经济衰退时期更为明显。领导力驱动的 OCB 举措会给员工带来工作压力，从而产生压力、倦怠和公民疲劳。因此，公民疲劳与组织公民行为之间存在负面关系。与员工屈服于领导驱动的 OCB 压力不同，本研究试图调查领导的道德决策，以减轻导致公民疲劳结果的压力和倦怠。本研究运用 "领导者道德与决策 "模型，从组织公民行为的五个维度来研究抵制公民行为疲劳的潜力。研究对象包括美国的 285 名全职员工。研究结果表明，LEAD 对组织公民行为的五个维度都有影响。此外，公民疲劳并不影响 LEAD 影响组织公民行为的能力。领导者、经理、主管和决策者可以将 LEAD 模型作为一种道德领导策略加以应用，以减少职业倦怠和压力，并对组织公民行为产生积极影响。在经济衰退时期，领导者、管理者和监督者可以采用 LEAD 模型进行可持续管理，以培养一支有韧性、高功能、文化多元和可持续发展的员工队伍。因此，将道德领导力融入管理和可持续发展实践有助于应对经济衰退时期，并确保组织的长期生存能力。
{"title":"Organizational Sustainability During Economic Downturn: The LEAD Model Approach to Reducing Citizenship Fatigue","authors":"LaJuan Perronoski Fuller","doi":"10.5539/jms.v14n1p78","DOIUrl":"https://doi.org/10.5539/jms.v14n1p78","url":null,"abstract":"Leadership driven organization citizenship behavior is a management and sustainability practice that requires employees to do “more with less.” This leadership style is more evident during times of economic downturns precipitated by events such as COVID-19. Leadership-driven OCB initiatives can pressure employees to perform thereby creating stress, burnout, and citizenship fatigue. Consequently, citizenship fatigue has a negative relationship with organizational citizenship behavior. Rather than employees yielding to leadership-driven OCB pressure, this research seeks to investigate ethical leadership decision-making that alleviates stress and burnout that leads to citizenship fatigue outcomes. This research applies the Leader Ethics and Decision-making model to investigate the potential to resist citizenship fatigue within the five dimensions of organizational citizenship. The study consisted of 285 full-time employees in the United States. The findings concluded that LEAD influences the five dimensions of organizational citizenship behavior. Additionally, citizenship fatigue did not influence LEAD’s ability to influence OCB. Leaders, managers, supervisors, and decision-makers can apply the LEAD model as an ethical leadership strategy that reduces burnout and pressure and positively influences organizational citizenship behavior. Leaders, managers, and supervisors can adopt the LEAD model for sustainability management during economic downturn to foster a resilient, high-functioning, culturally diverse, and sustainable workforce. Therefore, integrating ethical leadership into management and sustainability practices assist in times of economic downturn and ensure long-term organizational viability.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"38 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140262875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
CSR reports are communication tools, appropriate for informing stakeholders of the CSR practices conducted by organizations. This article aims to explore the reasons why complex organizations have adopted on purpose the CSR report to meet their needs and to discover why they have chosen to adopt the integrated report as an alternative to the sustainability report. This study is based on an explanatory case study of two healthcare organizations that have exactly implemented Integrated Reporting (IR), instead of Sustainability Reporting. The research method used is the field study. This work points out how organizations create and use CSR reports, even if they are not mandatory. If the IR looks like a “managerial innovation”, there is always a risk that the diffusion of these tools could simply be the latest popular trend, followed by internal or external proponents, rather than a rational decision-making process. The study has implications for the policymakers, the organizations, and their integrated report. The policymakers can understand if this tool can be useful for the organizations, to promote internal CSR. The study contributes to literature about the willingness to publish CSR reports, as an expression of the internal and external factors that influence voluntary reporting choices.
{"title":"CSR Motivations in Voluntary Non-Financial Disclosures: The Preparers’ Voice","authors":"Alessia D. Andrea, S. Marasca, Eva Cerioni","doi":"10.5539/jms.v14n1p94","DOIUrl":"https://doi.org/10.5539/jms.v14n1p94","url":null,"abstract":"CSR reports are communication tools, appropriate for informing stakeholders of the CSR practices conducted by organizations. This article aims to explore the reasons why complex organizations have adopted on purpose the CSR report to meet their needs and to discover why they have chosen to adopt the integrated report as an alternative to the sustainability report. This study is based on an explanatory case study of two healthcare organizations that have exactly implemented Integrated Reporting (IR), instead of Sustainability Reporting. The research method used is the field study. This work points out how organizations create and use CSR reports, even if they are not mandatory. If the IR looks like a “managerial innovation”, there is always a risk that the diffusion of these tools could simply be the latest popular trend, followed by internal or external proponents, rather than a rational decision-making process. The study has implications for the policymakers, the organizations, and their integrated report. The policymakers can understand if this tool can be useful for the organizations, to promote internal CSR. The study contributes to literature about the willingness to publish CSR reports, as an expression of the internal and external factors that influence voluntary reporting choices.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"14 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140262280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In recent years, environmental, social, and governance (ESG) practices and disclosure has become a critical component of corporate finance and accounting. Indeed, increasingly, companies seek to demonstrate their accountability to the environment and society in order to meet the expectations of different stakeholders interested in ESG performance (Garcia-Sanchez & Garcia-Sanchez, 2020). Customers, regulators, employees, suppliers, social and activist groups, media and lenders are all potential stakeholders in sustainability accountability (Arif et al., 2021; Camilleri, 2015; Sajjad et al., 2020). Nevertheless, the shareholders, institutional investors and individuals, looking to invest their money in firms with sustainable finance goals and high levels of ESG performance (Lourenço et al., 2014). Companies are supposed to make and disclose sustainable initiatives in organizational decisions (Garcia-Sanchez et al., 2014) and managers convey the focus of their efforts towards a more sustainable environment and society paying much attention to ESG indicators (Broadstock et al., 2019). This paper investigates the value of ESG score for family firms (FF) and non-family firms (NFF). Stemming from previous studies (Martínez-Ferrero & Frías-Aceituno, 2015), ESG performance in family business context is still unexplored. Indeed, most of the scholars have focused their effort on exploring the adoption of FF’s non-financial disclosure while, to the best of our knowledge, no one has investigated the effect of the type of firm (family or non-family) in the relationship between non-financial performance (ESG) and financial performance. The results of the analyzes demonstrate that there is no significant relationship between non-financial performance (ESG performance) and the value of companies. Indeed, for both the hypotheses there is just a positive but non-significant correlation. This evidence was verified for both FF and NFF panel.
{"title":"ESG Score and Market Value: The Role of the Family Firm Evidence from the Italian Listed Market","authors":"G. Bifulco, Riccardo Tiscini","doi":"10.5539/jms.v14n1p63","DOIUrl":"https://doi.org/10.5539/jms.v14n1p63","url":null,"abstract":"In recent years, environmental, social, and governance (ESG) practices and disclosure has become a critical component of corporate finance and accounting. Indeed, increasingly, companies seek to demonstrate their accountability to the environment and society in order to meet the expectations of different stakeholders interested in ESG performance (Garcia-Sanchez & Garcia-Sanchez, 2020). Customers, regulators, employees, suppliers, social and activist groups, media and lenders are all potential stakeholders in sustainability accountability (Arif et al., 2021; Camilleri, 2015; Sajjad et al., 2020). Nevertheless, the shareholders, institutional investors and individuals, looking to invest their money in firms with sustainable finance goals and high levels of ESG performance (Lourenço et al., 2014). Companies are supposed to make and disclose sustainable initiatives in organizational decisions (Garcia-Sanchez et al., 2014) and managers convey the focus of their efforts towards a more sustainable environment and society paying much attention to ESG indicators (Broadstock et al., 2019). \u0000 \u0000This paper investigates the value of ESG score for family firms (FF) and non-family firms (NFF). Stemming from previous studies (Martínez-Ferrero & Frías-Aceituno, 2015), ESG performance in family business context is still unexplored. Indeed, most of the scholars have focused their effort on exploring the adoption of FF’s non-financial disclosure while, to the best of our knowledge, no one has investigated the effect of the type of firm (family or non-family) in the relationship between non-financial performance (ESG) and financial performance. \u0000 \u0000The results of the analyzes demonstrate that there is no significant relationship between non-financial performance (ESG performance) and the value of companies. Indeed, for both the hypotheses there is just a positive but non-significant correlation. This evidence was verified for both FF and NFF panel.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"135 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139604740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In today’s fast-paced business world, companies are experiencing rapid changes and fierce competition, where Social and Environmental Responsibility needs to be prioritized for good management practices. Corporate Social Responsibility (CSR) and Emotional Intelligence (EI) have become increasingly important in management. However, there is a shortage of research that scientifically explores how these two elements interact, particularly within Saudi Arabia’s private corporate sector. To fill the gap, this research aims to examine the relationship between CSR, EI and effective management in the private corporate sector and its impact on organizational performance, on any possible mediating or moderating factors. An online survey with 200 respondents (employers and managers of the business sector) was conducted and analyzed using SPSS along with factor analysis to extract latent factors from the observed variables. The findings revealed that both EI and CSR have a significant positive impact on effective management. At the same time, CSR and EI emerged as stronger predictor of effective management. These results highlight the importance of fostering EI and integrating CSR initiatives to enhance managerial effectiveness in organizations, leading to long-term sustainability with a positive impact on the community.
{"title":"The Role of Corporate Social Responsibility and Emotional Intelligence Towards Effective Management: Empirical Evidence from Saudi Arabia","authors":"Hamad A. Alhumoudi, Khalid Alfarhan","doi":"10.5539/jms.v14n1p47","DOIUrl":"https://doi.org/10.5539/jms.v14n1p47","url":null,"abstract":"In today’s fast-paced business world, companies are experiencing rapid changes and fierce competition, where Social and Environmental Responsibility needs to be prioritized for good management practices. Corporate Social Responsibility (CSR) and Emotional Intelligence (EI) have become increasingly important in management. However, there is a shortage of research that scientifically explores how these two elements interact, particularly within Saudi Arabia’s private corporate sector. To fill the gap, this research aims to examine the relationship between CSR, EI and effective management in the private corporate sector and its impact on organizational performance, on any possible mediating or moderating factors. An online survey with 200 respondents (employers and managers of the business sector) was conducted and analyzed using SPSS along with factor analysis to extract latent factors from the observed variables. The findings revealed that both EI and CSR have a significant positive impact on effective management. At the same time, CSR and EI emerged as stronger predictor of effective management. These results highlight the importance of fostering EI and integrating CSR initiatives to enhance managerial effectiveness in organizations, leading to long-term sustainability with a positive impact on the community.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"38 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139610064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mario Calabrese, Francesco Mercuri, Gerardo Bosco, Jonathan Leidich, Sophia Giunta
The Bill of Materials (BOM) is the primary place where product configurations are formulated and designed. Despite its critical role, the BOM falls short in addressing sustainability concerns. The current state of the art does not capture data on the sustainability performance of suppliers of listed components. Furthermore, the BOM neglects synthetic information on reusability and circularity of components. To overcome these limitations, this study proposes the introduction of a Sustainability-Scoring-System (3-S BOM). The aim is to upscale the traditional BOM to the new sustainability market demand. The 3-S BOM has two purposes: to integrate synthetic data on sustainability and to allow further configurations of products based on diversified sustainability profiles. Specifically, each component, sub-assembly and assembly within the BOM is assigned an Overall Sustainability Score (OSS), which covers three key sustainability areas On the supplier side, an ESG score will be representative of the supplier’s level of sustainability, while on the component side, a Hazardous Substances and Virgin Materials (HV) indicator and a Hazardous Substances and Virgin Materials Circularity (HVci) indicator will assess the sustainability of the components, taking into account their composition and circularity. The customer is actively involved in defining the sustainability profile of the purchased product by defining how the ESG, HV and HVci must influence the final assembly of the purchased product, choosing between different levels of specificity.
{"title":"3-S BOM: Pioneering Sustainability-Scoring-System for Multi-Functional Product Configurations Based on ESG and Circularity","authors":"Mario Calabrese, Francesco Mercuri, Gerardo Bosco, Jonathan Leidich, Sophia Giunta","doi":"10.5539/jms.v14n1p32","DOIUrl":"https://doi.org/10.5539/jms.v14n1p32","url":null,"abstract":"The Bill of Materials (BOM) is the primary place where product configurations are formulated and designed. Despite its critical role, the BOM falls short in addressing sustainability concerns. The current state of the art does not capture data on the sustainability performance of suppliers of listed components. Furthermore, the BOM neglects synthetic information on reusability and circularity of components. To overcome these limitations, this study proposes the introduction of a Sustainability-Scoring-System (3-S BOM). The aim is to upscale the traditional BOM to the new sustainability market demand. The 3-S BOM has two purposes: to integrate synthetic data on sustainability and to allow further configurations of products based on diversified sustainability profiles. Specifically, each component, sub-assembly and assembly within the BOM is assigned an Overall Sustainability Score (OSS), which covers three key sustainability areas On the supplier side, an ESG score will be representative of the supplier’s level of sustainability, while on the component side, a Hazardous Substances and Virgin Materials (HV) indicator and a Hazardous Substances and Virgin Materials Circularity (HVci) indicator will assess the sustainability of the components, taking into account their composition and circularity. The customer is actively involved in defining the sustainability profile of the purchased product by defining how the ESG, HV and HVci must influence the final assembly of the purchased product, choosing between different levels of specificity.","PeriodicalId":509393,"journal":{"name":"Journal of Management and Sustainability","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139610672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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