大流行后的可持续性报告和全面质量管理:环境、社会、治理(ESG)和智能技术应用的作用

IF 2.3 Q3 BUSINESS Journal of Asia Business Studies Pub Date : 2024-01-04 DOI:10.1108/jabs-03-2022-0080
Alexandra S. Kang, Shivaranjhani Arikrishnan
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引用次数: 0

摘要

目的本研究旨在支持可持续环境、社会和治理(ESG)实践作为可持续发展报告(SR)的替代物这一概念。在采用智能技术(STA)的情况下,ESG 推动了先进医疗设备(AMD)公司大流行后可持续发展事务的全面质量管理(TQM)。首先成立了由 AMD 董事会成员、投资顾问和高级经理组成的两个焦点小组,以确定构建命题的外部有效性。然后,通过网络调查从 AMD 征集了 240 名受访者。使用偏最小二乘结构方程模型(PLS-SEM)对数据进行分析,以便在模型估计中提供稳健的预测能力。结果表明,SR 对 TQM 有积极影响,SR 与 ESG、ESG 与 TQM 之间存在正相关关系。结果表明,STA 调节了 ESG 和 TQM 之间的关系,并具有较大的效应大小。研究局限性/启示本研究为可持续发展从业者加快制定战略和行动计划,逐步探索 ESG 和 TQM 最佳实践提供了方向。本研究从企业可持续发展的视角出发,建立了一个整合 ESG、TQM 和 STA 的框架,以研究大流行后的协同效应。研究证明,ESG 实践和 STA 的采用推动了 TQM 的转型,从而在国家层面上实现 AMD 的可持续发展。
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Sustainability reporting and total quality management post-pandemic: the role of environmental, social, governance (ESG), and smart technology adoption

Purpose

This study aims to espouse the concept of sustainable environment, social and governance (ESG) practices as the proxies of sustainability reporting (SR). In the presence of smart technology adoption (STA), ESG drives total quality management (TQM) of sustainability matters in advanced medical device (AMD) companies post-pandemic.

Design/methodology/approach

This study uses two stages of rigorous data collection. Two focus groups comprising board members, investment advisers and senior managers of AMD were formed to establish the external validity of the constructs proposition. It then used a Web survey to solicit 240 respondents from AMD. Data were analysed using the partial least squares structural equation modelling (PLS-SEM) to provide robustness of predictive power in the model estimation.

Findings

Results show SR has positively impacted TQM. It reveals positive relationships between SR and ESG and ESG and TQM. Findings indicate that STA moderates the relationships between ESG and TQM with large effect sizes.

Research limitations/implications

This study offers direction to expedite strategies and action plans by sustainability practitioners in an asymptotic quest for ESG and TQM best practices. Future research should focus on the protection of sustainable social using qualitative methodology.

Originality/value

Using the lens of corporate sustainability, this study develops a framework that integrates ESG, TQM and STA to examine the synergistic effects post pandemic. It provides evidence that ESG practices and STA adoption drive TQM in transition to attain sustainability among the AMD at the country level.

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来源期刊
CiteScore
6.20
自引率
10.30%
发文量
46
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