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Purpose: This paper offers a new vision of responsible service leadership for service organizations nested in economic, societal and environmental contexts across time to foster collective flourishing. Design/methodology/approach: Following the call for novel perspectives that recognize service as a game among (vs between) people in service ecosystems, we build on service leadership theory to integrate insights from infinite (vs finite) games and biomimicry practices to propose a holistic model for responsible service leadership. Findings: We extend the 3C (competence, character and care) model of service leadership (Shek et al., 2021) adding context and chronos as essential pillars of responsible service leadership in nested ecosystems. We offer new interpretations and applications of the 3Cs through the lens of context and chronos. Research limitations/implications: This paper furthers the emerging conversation about unique leadership approaches for service, linking existing service leadership theories with holistic views of service ecosystems and enabling a shift from decontextualized models of leadership to a more inclusive approach. Practical implications: We propose that responsible service leadership can inspire new approaches to leadership development within organizations and in business education (e.g. competencies, settings) and a reconsideration of organizational structures (e.g. culture, selection and incentive design). Social implications: The proposed 5C model revisits foundational assumptions of responsibility in service leadership, integrating actors across and within service ecosystems, society at large and the environment in the present and future. Originality/value: This paper offers a conceptual framework – the 5Cs model of responsible service leadership – aimed at reimagining service leadership. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. Design/methodology/approach: Each course's published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students. Findings: The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants. Research limitations/implications: The research is limited to sustainability education content at a single university. Practical implications: Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability. Social implications: Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society. Originality/value: This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education. [ABSTRACT FROM AUTHOR]

Purpose: Megaprojects stimulate and challenge public opinion across countries, generating extensive reactions from citizens. Given their ability to attract public attention, they may also influence public participation in collective choices and political decision-making. These issues are relevant for evaluating projects, but are unfortunately rarely discussed in the managerial literature. This study aims to open up a debate on social issues and how they could be taken into account within management studies. Design/methodology/approach: This study carried out a systematic review of the literature on the social impact of megaprojects to identify different research areas related to the evaluation of megaprojects from a social perspective. Findings: This study identified three different research areas related to the evaluation of megaprojects from a social perspective: the role of power and social issues; infrastructure and social space; and stakeholder engagement and endorsement. Originality/value: This paper underlines the need to go beyond current understanding of the social impacts of megaprojects and calls for a more interdisciplinary research agenda. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to provide a literature review of the past literature on the use of blockchain for attaining sustainability in start-ups, covering major characteristics of current findings, limitations and prospective study possibilities. Design/methodology/approach: Papers that included the term "Blockchain," "Sustainability" and "Start-ups" were considered for the analysis. Biblioshiny package under the R programming tool was considered for a detailed paper analysis. Findings: Numerous sectors are quickly adopting blockchain technology, which has enormous potential to remove middlemen and boost sustainability in start-ups. Research limitations/implications: This research is limited to 147 papers from the Scopus database through 2022. Practical implications: This paper stresses the crucial part that blockchain technology has played in igniting a conversation about innovation and technology. This research will aid in advancing the researcher's knowledge of blockchain technology in start-ups. Social implications: Blockchain technology will give transparency and sustainable product or services to consumers of the start-ups. Originality/value: The novelty of this research is based on its presentation of an organized and thorough literature evaluation, which defines the current state of the art concerning the use of blockchain for sustainability in start-ups. To create a sustainable start-up, a thorough study of how the information gained in respect of its implementation might be spread into the start-ups is presented. [ABSTRACT FROM AUTHOR]

Purpose: Higher education institutions (HEIs) offer courses and programmes focusing on sustainability in economics, as courses on sustainable development (SD), which examine the economic, social and environmental dimensions of SD. This paper aims to examine sustainability integration in economics degree programmes. Design/methodology/approach: Through an extensive literature review in Web of Science (WoS) and information search in Google, conducting to 28 relevant case studies, this paper elucidates the emphasis given to sustainability as part of economics degree programmes in HEIs. Findings: The results suggest that, whereas the inclusion of sustainability components in this field is a growing trend, much still needs to be done to ensure that matters related to SD are part of the routine of university students studying economics. Research limitations/implications: It is worth noting that the literature review conducted in WoS was primarily aimed at assisting in the selection of university case studies. The 28 university case studies scrutinised in this study may lack sufficient representation from numerous developing countries. Practical implications: This study highlights challenges in integrating the SD into economics degree programmes, suggesting the need for curriculum adjustments as underscoring operational issues, acting as barriers. The inclusion of sustainability in economics programmes must navigate operational issues stemming from packed timetables and busy schedules, requiring innovative solutions. Social implications: As far as the authors are aware, this study holds substantial importance in its emphasis on implementing sustainability within HEIs' economics programmes, assisting in pursuing SD. Originality/value: The novelty of this study lies in addressing sustainability with the specific economics focus programmes within the HEIs context. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to identify how the faculties of a Colombian University have understood the concept of sustainability and the way they have embedded it into their training. Design/methodology/approach: Qualitative research was done using documentary and content analysis which allowed researchers to recognize features correlated to sustainability which are needed to promote and act for social equity, ecological care and economic development. Findings: It was found that most faculties at the university do not conceptualize it; ergo, courses are designed neither for promoting sustainability nor sustainable education. Besides this, almost no level of integration was identified among faculties on this topic. Research limitations/implications: Many people agree education for sustainability is a key action to overcome the complex challenges the planet is facing; nevertheless, the prejudice that training to solve sustainability problems is an exclusive task of certain disciplines is common. This misunderstanding reduces the possibilities of pursuing a sustainable future, considering that these issues affect all humankind and that they can only be solved through interdisciplinary and collaborative work. Practical implications: The paper also outlines some actions that Universidad Pontificia Bolivariana (UPB) can take to consider sustainability issues, and they are as follows: identification of competencies to include in the curricula; recognition of the potential of integrating education for sustainable development (ESD) into the curricula by strengthening the competencies and capacities; strengthening the competencies and capacities of the academic staff through ESD training processes; articulation of research with the curricula in such a way that the results of research processes permeate the curricula. Social implications: This study has some limitations. For instance, regarding the survey, the size of the sample may seem too small, a bigger sample will allow better information for the results. Regarding the case studies, a greater diversity of programs could have provided a wider range of results. Despite these limitations, for UPB, the study shows a snapshot of the literature review and the articulation of sustainable development and climate change education (CCE) in all programs the university has. The implications of this paper and research are the following. First, it reiterates the importance of having within the same institution a common language to talk about sustainability. Second, it recognizes the competencies and skills that should considered when implementing ESD and CCE in curricula. Originality/value: This idea corresponds to a lack of debate about what the term signifies and means. It is believed that, as sustainability has been highly researched in the past two decades, it is a cross-cutting element in any faculty proposal; however, due to the complexity of the term, it is understood differently by each member of the same academic community, affecting their ability to design a systemic and systematic curriculum that enables to educate for sustainable goals. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate which network relationships foster the early development of a sustainable new venture (SNV) and how sustainability as the core characteristic of the new venture shapes those network relationships. Design/methodology/approach: This paper relies on a qualitative approach. The primary data source is 25 interviews with 18 key informants of 15 Italian SNVs. The fashion industry is the empirical setting due to its negative environmental and social impacts and shifts toward sustainability during the past decade. Findings: The paper identifies six types of network relationships that affect the development of fashion SNVs. It proposes sustainability-enhanced and sustainability-enabled network relationships and relates them to trust and legitimation in the network. Research limitations/implications: The study enriches the theoretical debate on networks, new ventures and sustainability by dealing with the case of SNVs in a traditional sector. This paper presents managerial implications for entrepreneurs and policymakers. Social implications: This paper contributes to the debate on society's sustainable development by emphasizing how networks can affect the growth of SNVs. Originality/value: This paper fills a research gap in a novel manner. The paper contributes to the recent debate on new ventures and sustainability from the market as network approach. It identifies relevant networks, their contribution and the role of sustainability. The study refers to SNVs in traditional nontechnological industries. [ABSTRACT FROM AUTHOR]

Purpose: This paper assesses the state and development of integrated thinking research in selected developed and developing economies by providing a "stock taking" of the literature included in the Scopus Database based on filtered criteria. Design/methodology/approach: A search was performed on the Scopus Database and all sources containing "integrated thinking" in the title, abstract, or keywords were extracted. A total of 98 sources from 2011–2021 are analysed. These are coded with the support of a content analysis and a bibliometric analysis to determine research objectives and methods, affiliations, the locus of enquiry and epistemological perspectives. Findings: There is a steady increase in attention devoted to integrated thinking research. The earliest studies were concerned primarily with the type of extra-financial information being included in an organisation's reports. This has given way to studies concerned with the operationalisation of integrated thinking. The current research has predominantly focussed on non-positivist epistemologies at the macro- and meso-levels with limited research undertaken at organisational levels. Practical implications: Research on integrated thinking is particularly relevant in the context of developing economies where integrated thinking can be used as a means to value-creation, sustainable development and stakeholder inclusivity. Social implications: This paper provides a useful reference for practitioners, academics and journal editors interested in the development of integrated thinking research. Originality/value: This paper highlights the need for more active research on integrated thinking and reporting in developing economies because much of what has been published to date comes from developed nations. This paper provides an overview of the state of integrated thinking research and presents important areas for future research. [ABSTRACT FROM AUTHOR]

Purpose: Access to unbiased self-reported (primary) data for a normative concept like social sustainability has been a challenge for construction project management (CPM) scholars, and this difficulty has been further amplified by the ongoing COVID-19 pandemic. This paper aims to address this issue by asserting the suitability of secondary data as a methodologically sound but underutilized alternative and providing directions for secondary data-based research on social sustainability in a project setting. Design/methodology/approach: By drawing on a framework for social sustainability and using "project-as-practice" approach as its point of departure, this conceptual paper identifies possibilities for utilizing multiple secondary sources in CPM research. Findings: The paper provides a roadmap for identification of secondary sources, access to data, potential research designs and methods, limitations of and cautions in using secondary sources, and points to many novel lines of empirical enquiries to stimulate secondary data-based research on social sustainability in CPM. Social implications: Indicated secondary sources and empirical opportunities can support research efforts that aim to promote societal welfare through construction projects. Originality/value: The presented guidance will assist researchers in identifying, accessing and utilizing naturalistic, secondary data for designing and conducting empirical research that cuts across social sustainability and CPM. This, in turn, will facilitate methodological pluralism and "practice turn" in such research endeavors. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to identify a sustainable university's key features. It is an essential step in tracing the topics discussed in the context of a sustainable university and their evolution in the scientific discourse. Design/methodology/approach: This paper relies on a systematic literature review (SLR) conducted using two scholarly databases: Emerald and Scopus. The timeframe selected by the authors for reviewing the available sources spans from 2001 to 2021. Findings: The analysis distinguished seven sustainable university categories, each revealing critical features of sustainable higher education. Each of these categories represents an intriguing area for in-depth analysis. The SLR reveals gaps requiring further scientific exploration. Research limitations/implications: The performed literature review was determined by the choice of entries (keywords) to identify the scientific papers in the selected databases. Moreover, as the authors aimed to focus on peer-reviewed sources, this SLR did not include books and doctoral dissertations dealing with the studied issues. Practical implications: The results of the analysis can be used practically by both researchers and practitioners in the field of sustainable development (SD). Identified scientific gaps become a potential research field, and practitioners interested in the transition toward SD may contribute by accompanying universities in this journey. Collaboration and networking with business stakeholders are critical vectors for spreading the idea of SD. Social implications: Society's growing concern for climate change requires accurate and specific actions from institutions. As entities educating future generations, universities have a unique role in transforming toward SD. The findings allow us to get acquainted with the existing main activities undertaken by higher education institutions in this field and understand the importance of this topic for researchers. Originality/value: SLR is a cornerstone of research synthesis and helps integrate scientific evidence from qualitative and quantitative published studies. Conducted research presents knowledge about university sustainability and can help scientists find research gaps. [ABSTRACT FROM AUTHOR]

Purpose: The paper aims to rediscover the subtle heart and discuss its importance in relation to conversations regarding sustainability. Design/methodology/approach: Based on the imaginal approach of the author's doctoral research, this paper is informed by the discourse of transpersonal psychology, attempting to open a space through which it becomes possible to perceive the heart differently. Findings: This paper discusses the idea that knowledge as generated through the heart has been rendered subservient to knowledge generated through the mind/brain through a dominant/medical narrative (Bound Alberti, 2012). This means that the heart's wisdom and the heart's benevolent qualities cannot gain traction at the level at which decisions are made in society. Research limitations/implications: While the heart is not unproblematic, and can carry notions of moral superiority, this paper is written as an appeal to create safe enough spaces to bring the heart back into conversation at the level of political discourse. Practical implications: This paper suggests that it is the approach of the heart, the qualities and characteristics that the heart embodies, and the different way of being in the world that the heart makes possible, which could play an important role in guiding us towards a more sustainable world. When taken seriously, the heart offers a way of engaging with, and thinking about, ideas of relationship, wholeness and interconnection – all of which have been identified as important by numerous scholars in relation to engaging with global challenges (de Witt, 2016). Social implications: This paper suggests that it is the approach of the heart and the different way of being in the world that the heart makes possible, which could play an important role in guiding humanity towards a more sustainable world. Originality/value: Since the late 1900s, scholars have been calling for creative thinking in relation to engaging with the myriad of issues facing our planet, and this paper is written as a response to that call – creating a platform for the heart to speak and making a case for its importance in conversations relating to sustainability. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

Purpose: The COVID-19 pandemic has brought tremendous changes in society. Universities were among the few organisations with some previous knowledge of online education, being able to rapidly adapt by transferring already known best practices to the new context. As teaching moved to online, students encountered less sustainable implementation by their universities. This allowed the development of previously planned sustainable strategies so that when face-to-face teaching resumed, universities could be even more sustainable. This paper aims to explore loyalty to the sustainable university during the later COVID-19 pandemic based on the university's efforts to manage a green campus. Design/methodology/approach: To investigate loyalty towards the sustainable university during the later COVID-19 pandemic, a conceptual model is proposed. This research is grounded in an empirical investigation using a quantitative online survey implemented with online interviews, the relations between all latent constructs being analysed with SmartPLS. Findings: The results show that university sustainability reflects student loyalty, outlining the image developed under the influence of green campus management. The results show that universities must intensify their efforts to support the sustainable agenda and create a sustainable academic brand, inducing student loyalty. The findings may attract the attention of other universities wishing to gain knowledge about the factors that students consider important in generating their loyalty. Research limitations/implications: As this research was carried out in the later COVID-19 pandemic context from 2021, the students already had experience of online teaching, so their assessment of the sustainability strategies implemented could be quite different from their perceptions in the first months of the pandemic. This research provides a comprehensive insight into the overall strategy that a sustainable university might apply in a crisis context. Social implications: Research has shown that green campus management has a positive impact on the sustainability of a university's image, on how students perceive the university at which they study and on the university's efforts to ensure efficient campus management. These factors contribute to the development of a strong and sustainable image of the university within the community. Originality/value: The originality of this paper lies in the research questions designed to conceptualise and operationalise the generation of students' loyalty towards their university by encouraging and implementing sustainable strategies on campus. This paper highlights a structural model that combines strategic practices to determine students' loyalty towards a sustainable university during the COVID-19 pandemic. [ABSTRACT FROM AUTHOR]

Purpose: Whilst green distribution alternatives for consumers have the potential to decrease environmental impact from logistics, retailers struggle to provide such alternatives. The purpose of this paper is to increase the understanding of the factors that hinder retailers from offering green distribution alternatives to consumers. Design/methodology/approach: The paper relies on a multiple case-study of three cases, with one retailer constituting each case. Semi-structured interviews with seven respondents and visits to the retailers' checkouts were used for data collection. Findings: The offering of green distribution alternatives is a complex task for retailers, with barriers related to six categories (organisational, financial, retailer-logistic service provider (LSP) market, retailer-consumer market, governmental and technological barriers) obstructing the way forward. A process towards offering green distribution services, including barriers and potential mitigation strategies, is suggested. Research limitations/implications: The study is limited to a Swedish context, and further research could consider how barriers would manifest themselves in countries with other characteristics. Practical implications: A framework with barriers and mitigation strategies offers guidance for managers within e-commerce. Social implications: The greening of logistics is an important quest towards world-wide sustainability goals, and this paper contributes with an increased understanding of how to decrease environmental impact from e-commerce distribution. Originality/value: The paper is one of few that takes the consumer side of the greening of logistics into account, thus contributing with valuable perspectives to this scarce body of literature. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition towards becoming more sustainable and to better account for progress and performance within the sustainability areas. Design/methodology/approach: By adopting an interpretive textual approach, the paper provides a careful analysis of how CEO talk of sustainability in CEO letters of large listed Swedish companies developed during 2008–2017. Findings: The talk of sustainability is successively becoming more elaborated, proactive and multidimensional. CEOs frame their talk by adopting different perspectives: the distinct environmental, the performance and meso, the product-market-oriented and the sustainability embeddedness and value creation. The shift towards an embeddedness and value-creation perspective in the later letters implies that the alleged capitalistic and short-sighted focus on shareholder value maximisation might be changing towards a greater focus on sustainability embeddedness as an important goal for succeeding with the transition towards a sustainable business. Practical implications: The findings are relevant for policymakers and government bodies when developing policies and regulations aimed at improving the positive impact of companies on global sustainable development. Findings are also useful for management teams when structuring their sustainability talk as a response to external pressure. Social implications: The findings provide relevant input on how social norms, values and expectations are shaping the corporate discourse on sustainability. Originality/value: The findings of this study contribute to an increased understanding of the rhetorical response in influential CEO letters to the surrounding sustainability context, including new national and international policies as well as sociopolitical events and discourses related to sustainability. This offers a unique frame of reference for further interpretational work on how CEOs frame, engage in and shape the sustainability discourse. [ABSTRACT FROM AUTHOR]

Purpose: Integrated thinking involves a holistic, multi-capital approach to decision-making and operations to promote value creation and sustainability. This paper aims to outline a schematic which can be used to gauge the levels of integrated thinking by organisations. Design/methodology/approach: The researchers partnered with an independent consulting firm ("Sustain-X") which has developed a tool for evaluating integrated thinking. A two-stage mixed-method design is used to evaluate the tool. Firstly, in keeping with the exploratory nature of the paper, the tool's integrated thinking principles and indicators are contrasted with findings from an extensive review of the integrated thinking research and interviews with experts on how integrated thinking is understood and operationalised. Secondly, the tool was applied to a sample of South African listed firms' integrated reports and used to generate integrated thinking scores. These scores are evaluated by testing the strength of their association with other generally accepted proxies for integrated thinking. Findings: The principles of the schematic include integrated awareness and understanding; integrated leadership commitment and capability; integrated structures; integrated organisational performance management; and integrated external communication. Empirical results show that the integrated thinking measures generated using the Sustain-X schematic are aligned with integrated report quality scores and ratings of the sophistication of organisations' accounting, management and governance structures. Research limitations/implications: A combination of earlier research findings, detailed interviews (conducted independently of Sustain-X) and a battery of quantitative tests have been used to evaluate the schematic, but more refined testing using additional case studies or ethnographies has been deferred. Practical implications: The tool offers a practical means for stakeholders to evaluate integrated thinking. It is flexible enough to be used with data collected during private engagements with companies or only publicly available information. Social implications: The schematic is one of the first to outline the dimensions of integrated thinking and should be useful for academics and practitioners concerned with the development and application of integrated thinking. Originality/value: This paper adds to the literature on integrated thinking and answers the call for further research to evaluate integrated thinking practices. [ABSTRACT FROM AUTHOR]

Purpose: Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability. Design/methodology/approach: This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis. Findings: The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts. Practical implications: Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations. Social implications: This paper proposes socialisation processes as important for driving forward sustainability solutions. Originality/value: This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades. Design/methodology/approach: The authors undertake a meta-regression analysis that enables systematic, comparative assessment of the variables associated with the choice of SA and the type of assurance provider. The authors undertake a chronological analysis with the aim of identifying systematic differences in the empirical evidence across distinct time periods. Findings: The results indicate that there is very little evidence to support many of the expected associations between commonly studied predictor variables (namely, measures based on agency and corporate governance conceptions) and the choice of SA and the assurance provider type. As a result, research on this topic does not make as effective a contribution as might be expected. There is, however, a time period difference. The authors find results from studies using company data prior to 2010 are significantly different from those using post-2010 data. The results indicate the decision to publish SA to be significantly associated with companies in the oil industry and utilities, and larger organisations where agency costs tend to be higher. Obtaining assurance from a higher-quality provider is found to be associated with companies in environmentally sensitive industries and in stakeholder-oriented countries. Practical implications: The study shows that as yet there is not sufficient evidence to support expected results. Users of the research should be aware of this, and researchers should know that more work is needed. The authors suggest researchers take greater care in the choice and comparability of variable measurement and expand the conceptual base when selecting predictor variables. Social implications: Companies need to be more transparent and accountable to critical stakeholders such as report users and regulators, and the latter should be more aware that the organisational practice of SA and choice of service provider have changed over time and are increasingly open to agency and other cultural biases. Originality/value: To the best of the authors' knowledge, this is the first study to apply meta-regression techniques for understanding the body of literature on SA and provider choice. [ABSTRACT FROM AUTHOR]

Purpose: The COVID-19 pandemic creates inefficiencies in the health-care system by having devastating consequences. It has demonstrated how inefficiencies in the health system can have a significant impact on social cohesion, economic growth and public confidence in government. The main purpose of this study is to explore the contemporary challenges faced by the pharmaceutical industry in Europe. Design/methodology/approach: This study used a systematic literature review method and adopted inclusion and exclusion criteria after constructive reviews of articles from Web of Science and Scopus databases along with the ranked journals in the Chartered Association of Business Schools to search the following key terms "challenges in the European pharmaceutical industry" during the period from 2011 to 2022. The terms are set to be searched in the publications' titles, abstracts and keywords. Findings: This study reviewed 57 papers, and the systematic review revealed the vulnerability of the European pharmaceutical industry, such as the default patent system, ineffective research and development, debate on the role of alliances, low level of expertise in the European health-care system, pharmaceutical supply chain management and other issues. Research limitations/implications: This study suggests that future research may explore the challenges of multisectoral and cross-country perspectives to get a better understanding, and for the long-term sustainability of public pharmaceutical spending, new models of enhancing research investments are needed, and Europe can still play a leading role in its tradition structure within capturing innovative ideas. Practical implications: It provides new useful insights to policymakers, global leaders and managers to devise policies to achieve a performance-oriented culture in their institutions and firms. Social implications: The pharmaceutical sector has recognized the influence of social determinants of health. It moves toward sustained sound health of people to have a flourishing pharmaceutical sector. Originality/value: There is an insufficient study on the contemporary challenges of the European pharmaceutical industry. This study presents the argument that earlier studies ignored the contemporary issues facing the European pharmaceutical industry from a comprehensive and wider angle. In addition, the COVID-19 pandemic is a recent occurrence, and it causes inefficiency in the health-care sector, where the pharmaceutical industry plays a crucial role; importantly, this topic is emerging and underresearched in the existing literature. There is also a lack of systematic literature review studies in this field. [ABSTRACT FROM AUTHOR]

Purpose: This paper examine whether social performance moderates the linkage between financial risk and financial performance in microfinance institutions (MFIs). The study focuses on the financial self-sufficiency and long-term sustainability of MFIs. Design/methodology/approach: The empirical study uses unbalanced panel data of 2,694 worldwide MFIs from 2009 to 2019. In the first step, the study inspects the impact of social performance and risk on financial performance, proxied as return on assets and operational self-sufficiency. In the second stage, moderated hierarchical regression is applied to test whether social performance moderates the relationship between risk and financial performance. Lastly, the study confirms the significant moderation effects with slope tests. Findings: The study detects robust evidence that financial risk is negatively related to financial performance. Though social performance exhibits a weak positive link with financial performance in silos, the evidence of its moderating effects on risk is mixed and significant. Social performance indicators, such as the borrower retention rate and female representation, positively moderate the relationship between financial risk and financial performance. The study documents that social performance impacts financial performance and operational self-sufficiency through risk moderation. Thus, social performance fosters the sustainability of these institutions over the long haul. Research limitations/implications: The study is relevant to academics and theorists to consider the stakeholder approach in microfinancing. In the context of stakeholder theory, the study advances the specific social responsiveness process, namely stakeholder engagement. Practical implications: The evidence that socially sensitive operations can curtail the adverse effects of credit risks on financial performance signify the required attention to social performance. For MFI managers and practitioners, the findings justify the business case for social performance. Stakeholder engagement, under the auspices of social responsiveness, acts as a risk-mitigation mechanism to eventually foster financial performance and self-sufficiency. Social implications: The study motivates MFIs to do more for their stakeholders and society by highlighting the benefits of social performance. Originality/value: The study reaffirms that social performance remains at the epicenter of the MFIs' mission and is an essential risk mitigation mechanism. The study adds to the extant literature on stakeholder engagement and its effects on MFIs. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to model a process for moving toward sustainable ecosystem service decisions in a Coastal Biodiversity and discuss the directions of the process for decision-makers to apply in ocean ecosystem services. Design/methodology/approach: After the development of theoretical approaches to understand their prospects for the future development of ecosystem services, the authors worked on a process for developing factors for sustainable decision-making. It uses the Delphi method to develop all the factors supported by six dimensions in two specific moments: deductive-inductive and inductive-deductive. Findings: This process of modeling the factors expands the possibility of adaptive governance to make prior and subsequent decisions using factors related to dimensions, stakeholders and benefits, risks, opportunities and costs. Research limitations/implications: Considering the limitations, future studies could use another database to widen the view in terms of the studies, factors, dimensions and other additional information to maintain the evolution of this process in ocean ecosystem services decision-making. Another limitation arose in the number of projects and experts defining the factors. This may prevent the opportunity to have more impact in terms of future decisions if more sources are used in the market. In addition, time and the access to experts during this modeling process demonstrate a limitation, as does the time for feedback. Practical implications: This set of factors developed for adaptive governance decision-making can be applied to develop a prior alignment of stakeholder interests with sustainable practices. Social implications: This set of factors developed with the intervention of experts reinforces the importance of sustainable collective decisions on ocean ecosystem services. This is a joint approach with participants in the NextOcean project, sponsored by the European Commissions (EC)'s Horizon 2020 program. An Earth Observation-based Consortia aims to create sustainable value for Space, Land and Oceans. Originality/value: This modeling process generated dimensions and factors to support adaptive governance stakeholders in making sustainable decisions in a coastal biodiversity zone. [ABSTRACT FROM AUTHOR]

Purpose: The lack of suitable indicators tailored to manufacturing industries' needs, particularly to small and medium enterprises (SMEs), has been the major challenge to measure and manage industrial sustainability performance. This paper aims to empirically analyze and select the useful and applicable indicators to measure sustainability performance in the context of SMEs. Design/methodology/approach: A systematic review was carried out to identify potential sustainability indicators from the literature. A questionnaire was designed based on the identified indicators and then pretested with the selected industrial experts, scholars, and researchers to further refine the indicators before data collection from the Italian footwear SMEs. Fuzzy Delphi method with consistency aggregation method was applied to analyze and select the final indicators. Findings: The study's findings show that the selected indicators emphasized measuring progress toward achieving industrial sustainability goals in terms of increasing financial benefits, reducing costs, improving market competitiveness, improving the effectiveness of resources utilization, and promoting the well-being of employees, customers and the community. In doing so, Italian footwear SMEs can contribute to achieving the Sustainable Development Goals (SDGs) by promoting health and well-being, promoting sustainable economic growth, providing productive employment and decent work, and ensuring responsible consumption and production. Social implications: The results of this study have significant social implications in terms of promoting the well-being of employees, customers, and the community. Originality/value: By providing empirically supported indicators tailored to measure and manage sustainability performance in the context of SMEs, this paper contributes to the existing knowledge in the field of industrial sustainability performance measurement. Furthermore, it links the selected indicators to their respective SDGs to provide policy implications. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to review the existing practices of public–private partnerships (PPPs) in the building sectors in European countries, to be able to assess its suitability for housing provision while focussing on the social impact. Design/methodology/approach: Based on the sectoral spread of PPP, nine European countries were included in this study. Formative evaluation is used to structure the review based on four key attributes of PPPs to develop a comprehensive understanding of the existing PPP procedures and guidelines amongst these countries. Data were gathered through public and governmental reports, consultant reports, country guidelines, standards and procedures, and cases, in order to identify the prevalent practices and trends in these countries. Findings: The review identified the need to calibrate the PPP approach towards other stakeholders, particularly the end-users. It further highlighted the need to focus on social integration and social sustainability and establish set procedures for PPPs in housing to create a credible and trustworthy environment for the investors. Joint support from private and public partners and community participation has a diverse impact on the success of PPP in housing. Practical implications: This review shall enable governments, industry and stakeholders to make provisions and policies for overcoming the challenges identified with regard to PPPs and pave the way for its application in the housing sector ensuring a positive social impact. Social implications: This review shall facilitate greater involvement of end-users and enhancing social integration in housing through PPP, and pave the way towards creating cohesive communities by focussing on the concept of togetherness and social sustainability. Originality/value: This study provides a holistic summation of the prevalent PPP practices and broadens the adaptations for the housing sector. The novelty of this paper specifically lies in learning from PPP practices across other building sectors for adapting its utilisation for housing and thereby extending the state of art for PPP housing. [ABSTRACT FROM AUTHOR]

Purpose: The original principles of the hierarchy of resource use seem to have been forgotten. The purpose of this paper is to address the necessity of these principles in order for a circular economy (CE) to be sustainable. Design/methodology/approach: This is a general review paper explaining today's shortcomings in a CE and in the waste hierarchy. Its theoretical contribution is illustrated using the example of marine plastic waste in the Arctic, as well as the EU's action plan for a CE: "Closing the loop". Findings: There is a need to reduce raw materials into the economy directly and not only as a potential result of recycling. This is supported theoretically and by illustrating that the EU's action plan is closing the loop primarily from the output side. Research limitations/implications: The theoretical possibility of complete recycling rests on a premise that is now at odds with a sustainable development. Social implications: The power of existing raw material production cycles must be challenged to allow reduction to be a real option. If not, a CE may exacerbate a moral trade-off by the current generation reducing the safe operating space of future living beings. Originality/value: The theoretical possibility of recycling everything, also known as the technology-optimist view, has played the role of a safety net for humanity. As we are now exceeding planetary boundaries for a safe and just space for humanity, this theoretical safety net is no longer valid. Instead, we must reinforce the basic principles of the hierarchy of resource use. [ABSTRACT FROM AUTHOR]

Purpose Decision making in logistics is an increasingly complex task for organizations as these involve decisions at strategic, tactical and operational levels coupled with the triple-bottom line of sustainability. Decision support systems (DSS) played a vital role in arguably solving the challenges associated with decision making in sustainable logistics. The purpose of this paper is to explore the current state of the research in the domain of DSS for logistics while considering sustainability aspects.Design/methodology/approach A systematic review approach using a set of relevant keywords with several exclusion criteria was adopted to identify literature related to DSS for sustainable logistics. A total of 40 papers were found from 1994 to 2015, which were then analyzed along the dimensions of publishing trend, geographic distribution and collaboration, the most influential journals, affiliations and authors as well as the key themes of identified literature. The analysis was conducted by means of bibliometric and text mapping tools, namely BibExcel, gpsvisualizer and VOSviewer.Findings The bibliometric analysis showed that DSS for sustainable logistics is an emerging field; however, it is still evolving but at a slower pace. Furthermore, most of the contributing affiliations belong to the USA and the UK. The text mining and keyword analysis revealed key themes of identified papers. The inherent key themes were decision models and frameworks to address sustainable logistics issues covering transport, distribution and third-party logistics. The most prominent sustainable logistics issue was carbon footprinting. Social impact has been given less attention in comparison to economic and environmental aspects. The literature has adequate room for proposing more effective solutions by considering various types of multi-criteria decision analysis methods and DSS configurations while simultaneously considering economic, environmental and social aspects of sustainable logistics. Moreover, the field has potential to include logistics from wide application areas including freight transport through road, rail, sea, air as well as inter-modal transport, port operations, material handling and warehousing.Originality/value To the best of the authors’ knowledge, this is the first systematic review of DSS for sustainable logistics using bibliometric and text analysis. The key themes and research gaps identified in this paper will provide a reference point that will encourage and guide interested researchers for future study, thus aiding both theoretical and practical advancements in this discipline. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to analyze how sustainability, through an efficient knowledge management (KM) system, can serve as a driving force with respect to corporate culture and reputation. The research questions that guided this study are mainly the following: Are KM and sustainability related? Can culture strengthen the link between KM and sustainability? Can the link between KM and sustainability be affected by reputation? Design/methodology/approach: The methodological approach adopted corresponds to qualitative research of analysis on the reference literature in the international field, also supported by empirical analysis. Findings: In this study, the authors show that there is no explicit correlation between sustainability and KM. This relationship, in fact, is not underlined in nonfinancial reporting because it is absent or because it is not considered relevant. Too often sustainability is reduced to a mere relational and reputational tool, ignoring the fact it must be considered a consequence and not the main goal to improve companies' culture. Research limitations/implications: The sample studied by the authors refers to the top 40 companies listed on the Italian market, not allowing to generalize the findings across the international context. Practical implications: The practical implications that could result from making explicit the relationship between sustainability and KM are multiple: the substantial benefits of the reputational aspect, an increase in the economic value related to sustainability; to ensure the going concern of the company and implement its ability to produce and share value in the long term. Social implications: The social benefits of a stronger relationship between sustainability and KM are related to the possibility to improve the wealth of all the stakeholders. Originality/value: This paper analyzes the links between sustainability and KM to understand the influence of these factors on corporate culture and reputation. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to present evidence to the heated debate "whether Public-Private Partnership (PPP) model should be introduced into the hospitals" and, if so, how to promote the social sustainability of such PPP projects. Design/methodology/approach: This paper has established an analytical framework to analyse the social sustainability of PPP projects. Using content analysis method, a single case study was carried out on the Northern Beaches Hospital in Sydney, Australia. Findings: The results show that there are many problems related to social sustainability in the project, due to which employees and patients were exposed to most of them. Some recommendations are provided, including to strengthen the supervision of the project, provide sufficient information, establish communication channels and stakeholder participation, improve hospital policies and procedures, and strengthen government support. Practical implications: This paper can provide guidance for the stakeholders in a partnership, including the public and private sectors, to analyse the social sustainability implications, and then plan and implement hospital PPP projects to achieve social sustainability goals. Meanwhile, it can also provide important reference for the employees, patients, local community and society to assess social sustainability issues, and provide relevant inputs to inform decision-makers in the development, delivery and management of hospital projects. Originality/value: The research will contribute to knowledge of social sustainability of hospital PPP projects. The proposed analytical framework can be used to analyse and assess the social sustainability of such projects from the perspective of stakeholders. [ABSTRACT FROM AUTHOR]

Purpose: Numerous requests to also take care of people (i.e. societal impact) and planet (i.e. environmental impact) in addition to making profits (i.e. economic impact) urge service firms to rethink their marketing. In this paper, the authors therefore develop an organizing framework that integrates the people–planet–profits – also referred to as the "Triple-P" – concept in the marketing strategy, implementation and evaluation of service firms. Design/methodology/approach: This paper uses a conceptual approach that is rooted in the service marketing, marketing strategy and communication literature. Findings: The foundations of marketing strategy (Palmatier and Crecelius, 2019) and the Gaps model of service marketing (Parasuraman et al., 1985) guide both academics and practitioners regarding (1) why the Triple-P idea should be part of a company's marketing strategy, (2) how people and planet could play an important role in the implementation stage by integrating the Triple-P concept in the service marketing mix and (3) what impact could be achieved and evaluated by closing the five gaps identified by the Gaps model, while fostering a people–planet–profits mindset. Research limitations/implications: The authors also identify areas for future research on this important topic. Practical implications: Transformative value (people and planet) without profits is not attractive to firms. Profit-making organizations are in the best position to transform the world in a societal and environmental rewarding way. Social implications: The Triple-P affects the marketing strategy, implementation and evaluation of firms and contributes to a better, sustainable world. Originality/value: Marketing evolves from traditional over service and digital to transformative. Therefore, it is crucial to embrace transformative challenges in combination with economic returns, resulting in a new sustainable service era for marketers and managers. [ABSTRACT FROM AUTHOR]

Purpose: There have been several reviews of green, ecological and sustainable innovations, but a thorough assessment of green innovation (GI)'s mechanisms in a supply chain setting has not been attempted yet. The purpose of this paper is to review how GI was investigated in supply chains through the lens of a multilevel framework of innovation mechanisms. Design/methodology/approach: The authors provide a comprehensive assessment of prior studies using a systematic literature review approach and content analysis of 136 papers identified from the Web of Science Core Collection database. Findings: Current literature on green innovation supply chains (GISC) has been categorized according to three main causal mechanisms: situational, action-formation and transformational mechanisms. Three different levels of analysis were considered for the three mechanisms: macro, meso and micro. In addition, the authors have also assessed the value creation and appropriation outcomes of GI. The authors identified relevant research gaps in the extant literature and a set of propositions that may guide future research in this area. Research limitations/implications: This review provides a novel perspective on GISC based on a multilevel theoretical framework of mechanisms. Practical implications: The causal mechanisms assessment of GISC can be adopted by organizations to convince their SC partners to engage in collaborative and more ambitious initiatives in the field. Social implications: The findings of this review could serve as an argument for more encompassing and ambitious GISC initiatives which can be of benefit to society. Originality/value: A thorough assessment of the interacting mechanisms in GISC has not been attempted before. The authors identify gaps in current literature and provide several propositions for further research avenues based on causal mechanisms framework. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine how first-tier suppliers in multi-tier supply chains adapt their vertical and horizontal relationships to reduce the risk of slavery-like practices. Design/methodology/approach: Using Archer's morphogenetic theory as an analytical lens, this paper presents case analyses adduced from primary and secondary data related to the development of relational anti-slavery supply capabilities in Brazilian–UK beef and timber supply chains. Findings: Four distinct types of adaptation were found among first-tier suppliers: horizontal systemisation, vertical systemisation, horizontal transformation and vertical differentiation. Research limitations/implications: This study draws attention to the socially situated nature of corporate action, moving beyond the rationalistic discourse that underpins existing research studies of multi-tier, socially sustainable, supply chain management. Cross-sector comparison highlights sub-country and intra-sectoral differences in both institutional setting and the approaches and outcomes of individual corporate actors' initiatives. Sustainable supply chain management theorists would do well to seek out those institutional entrepreneurs who actively reshape the institutional conditions within which they find themselves situated. Practical implications: Practitioners may benefit from adopting a structured approach to the analysis of the necessary or contingent complementarities between their, primarily economic, objectives and the social sustainability goals of other, potential, organizational partners. Social implications: A range of interventions that may serve to reduce the risk of slavery-like practices in global commodity chains are presented. Originality/value: This paper presents a novel analysis of qualitative empirical data and extends understanding of the agential role played by first-tier suppliers in global, multi-tier, commodity, supply chains. [ABSTRACT FROM AUTHOR]

Purpose: This paper argues that the closures will cause regressive rather than progressive modern slavery shifts as the necessity of survival prevails over addressing modern slavery risks within supply chains. Design/methodology/approach: In the spring of 2020, global clothing retailers were advised or ordered to close physical stores due to lockdown measures of the COVID-19 pandemic and many supply chains temporarily halted production. This paper explains how pre-pandemic modern slavery advancements will be detrimentally affected as a result of societal lockdowns and apparel retail closures around the world. Findings: Two consequences of lockdowns are highlighted, which will have negative implications on modern slavery progress. These are the exploitation of vulnerable people, which includes higher exploitation of those already involved in modern slavery and increased risk of exploitation for those susceptible to being drawn (back) into modern slavery and; the need for repetition of previous work completed by external stakeholders or in some cases, a better alternative. Practical implications: The pandemic itself causes friction between immediate response solutions and long-term modern slavery goals. Social implications: In response to modern slavery drivers, governments may need to fill governance gaps, to control the power of corporations and to reconsider migration regulation. Originality/value: The COVID-19 lockdowns and subsequent supply chain disruptions were unforeseen. This paper argues that there are significant negative effects on the developments in modern slavery eradication made in the past 10 years. As businesses struggled for basic survival, the apparel manufacturing sector has been detrimentally affected as upstream labourers are now at higher risk from the increased likelihood of modern slavery violations. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to assess the current state of research on the use of sustainability balanced scorecards (SBSCs), as they relate to environmental performance-related outcomes. It also seeks to present a conceptual framework proposing relationships between SBSC and environmental performance. Design/methodology/approach: This paper conducts a systematic literature review of articles published in double-blind peer-reviewed journals that are listed on Scopus and/or Web of Science databases. Findings: The first part of the paper reveals that two architectures of SBSC appear to be dominant in the literature (SBSC-4 where sustainability parameters are integrated with the four perspectives of the balanced scorecard and SBSC-5 where sustainability is shown as an additional standalone fifth perspective). The next part of the paper presents a conceptual model relating SBSC as decision-making tools to environmental performance outcomes. The paper also indicates that SBSC knowledge mediates the above relationships. Furthermore, based on the theory of expert competence, the presence of experts possibly moderates the relationship between SBSC architecture and environmental performance outcomes. Research limitations/implications: The literature indicates a lack of consensus on establishing a clear linkage on the relationship between SBSC architecture and environmental performance outcomes. As a result, a holistic conceptual framework where SBSC knowledge acts as a mediator and presence of experts as a moderator may be able to provide a more consistent relationship between SBSC architecture and environmental performance outcomes. Practical implications: The conceptual framework proposed provides factors to be considered by decision makers, for effective outcomes when aiming to achieve environmental stewardship objectives. Social implications: Environmental performance by business organisations have come under close scrutiny of stakeholders. As a result, the holistic model proposed in the current study may pave the path for decision-makers to achieve superior environmental outcomes, leading to greater satisfaction of stakeholders such as the communities that are impacted by the business operations of an organisation. Originality/value: This is the first paper to propose a model for future research regarding the link between SBSC and environmental performance outcomes – with expert managers acting as moderators and SBSC knowledge acting as a mediator. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to address the global COVID-19 pandemic related to its sustainability, such as environmental, economic and social concerns. The short study also examined how various innovative approaches can help promote sustainable production. Design/methodology/approach: The methodology examines hypothetical scenarios of the current pandemic and tries to describe the quality of evidence to facilitate careful, critical engagement by readers. Secondary data is used to identify sustainability challenges, such as environmental, social and economic viability challenges. The information in this report was gathered from numerous media outlets, research agencies, policy papers, newspapers and other sources to gain a better knowledge of the issue. Findings: As a result, most industry executives and policymakers are looking for appropriate strategies and policies to improve their practices and meet consumer demand. The outcomes explore that the COVID-19 pandemic is a central factor in changes in people's behavior, reflecting sustainability such as environmental, social and economic responsibility. The COVID-19 outbreak, surprisingly, had a bigger effect on sustainable consumption, accompanied by environmental sustainability, and, to a lesser extent, social and economic viability. Research limitations/implications: Limited secondary evidence and data could not scrutinize the study's actual problem statements. Hence, it is recommended that the gap in research be fulfilled by conducting a primary survey among various groups of economists, environmentalists and industrialists using the cluster sampling technique by validating the questionnaire of the total sustainable production system. Proposing frameworks for improving the resilience of production and a systematic possible upgraded manufacturing system by using the Industry 4.0 technology during operational processes could advance market demand. Practical implications: The COVID-19 scenario has compelled manufacturing firms to put their production systems on hold for an extended period while they seek long-term solutions to assure simple delivery and cooperation from both business and consumer standpoints. Various aspects of supply and demand are discussed in the referendum, as well as production and consumption challenges during the COVID-19 era. There is a need to restore the production system and find the right source of raw materials. This work focuses on commodity inventory management systems due to mass production, but due to pandemics, it is not in demand and vice versa. The researcher made comprehensible remarks on the use of digitization in the pandemic, which improves social distancing and social well-being and promotes the production system as well. Besides, manufacturing plants should switch to digital manufacturing to reduce the number of workplaces and hence the risk of an outbreak. Therefore, a better supply chain network is needed to supply more manufacturing units. Social implications: There is a bright side of coronavirus that the public health crisis raised worldwide has brought many opportunities for governments and society to make eternal reforms in the public health sector door. During restricted movements for fulfilling market demand, the Industry 4.0 technologies for automation, mechanization and digitalization can help significantly advance a company. This technological advancement and computer digitization for the perspective people may improve the environment, economic and social sustainability also increase social media adoption, which can be crucial for agri-businesses to evaluate customers' behavior and consumption trends. Originality/value: The paper also instructed to identify critical success factors, barriers and drivers for dealing with the pandemic situation and to develop a strategic policy framework to improve production and process flexibility through the remarkable introduction of digital manufacturing. Before it is too late to stop the spread, producers and consumers must grasp the limits to which suppliers might drive nature. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to analyse both traditional and regenerative fields across four layers, litany, systems, worldviews and myth/metaphor. It aims to provide in-depth insight into the beliefs, values epistemologies and assumptions that scaffold thinking and practice. As a result of this analysis, future implications for regenerative urban practice are also considered. Design/methodology/approach: Prevailing sustainability approaches seek to mitigate further harm in urban centres by increasing efficiency and minimising resource consumption and impact. They are primarily underpinned by a reductionist worldview that separates human objectives from those of the natural world. In contrast, regenerative approaches to urban sustainability have emerged out of an ecological worldview and aim to achieve net positive outcomes as a result of co-evolutionary relationships between social and ecological systems. This paper explores both approaches in urban communities through futures thinking tool, causal layered analysis. Findings: As a result of the causal layered analysis undertaken, this paper provides insights into regenerative thinking and practice in urban settings. These insights cover four main thematic categories: purpose, place, practice and progress. Moving to the deeper layers of worldview and myth metaphor analysis, in particular, has significant implications for ongoing practice, including facilitating processes by which communities can reflect upon, unpack and reconstruct their concepts of future "success". Originality/value: Anthropogenic climate change continues to deliver worsening ecological, social and economic impacts globally. Urban centres are particularly central to this crisis given their massive resource consumption and rapid population growth. This paper provides an alternative, deep analysis to consider thinking and practice required for urban regeneration. It reveals the need for a shift in purpose and a deeper understanding of place, illustrating the roles that futures tools may place in this transition. [ABSTRACT FROM AUTHOR]

Purpose: This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the standardization of sustainability reporting and the inherent complexities. This paper focuses on the future role of GRI in light of the changes resulting from harmonization supported by the International Sustainability Standards Board and the European Financial Reporting Advisory Group's draft European Sustainability Reporting Directive. Design/methodology/approach: Building on Bourdieu (1983, 1992) and SEA studies, the authors adopt a critical and qualitative approach to theorize power dynamics in the sustainability reporting field. After identifying the main issues arising from the complexity of the sustainability reporting standards and practices according to SEA scholars, the authors connect them with Bourdieu's (1992, 1983) field theory to discuss the future role of GRI. Findings: The findings suggest two distinct but intertwined roles that GRI could play in the future, namely, power related and theoretical/technical, aimed at engendering revolutionary rather than evolutionary changes in sustainability reporting. Practical implications: This study offers practical implications for GRI to strengthen its future role in sustainability reporting standardization. Social implications: The limited time available to mitigate the disastrous consequences of non-sustainable business on society and the environment calls for urgently addressing the complexities of sustainability accounting to foster a positive impact on society and the environment. Originality/value: The authors' reflections reclaim the SEA literature as central to identifying sustainability complexity and Bourdieu's (1983, 1992) notions of power as key to understanding the role of GRI in the sustainability field. Furthermore, this paper emphasizes the intersection of different critical concepts, including power, complexity, value, capital and materiality. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to articulates how educators are ideal candidates to become "brand ambassadors", triggering dormant qualities to influence behavioral change. The study aims at advocating a call for environmental futures by mobilizing pedagogues for changemaking. The research purpose was to deduce insights of real-life experiences when dealing with social influencers. Design/methodology/approach: A design research approach was adopted. A sample of educators and students representing two universities of applied sciences was selected for qualitative. An experimental participatory experience was facilitated and observed. Findings: This paper provides empirical insights. Design research findings include a persona profile, and an experimental prototype, designed to activate findings for real world impact. The outcome is for impact in the real world. Research limitations/implications: The research was conducted locally at a Dutch university of applied sciences, on behalf of a Norwegian commissioner. Therefore, cultural contextual conditions were factored. Practical implications: An applicable advice is sketched, tested and shared with non governmental organization's, institutions or stakeholders who aspire to mobilize and activate educators, turning them into ambassadors for their cause. Social implications: This paper aims at contributing and taking a position within the current tensions in academia and in the educational sector, in the light of the2012 San Francisco Declaration of Research Assessment declaration and of the urgency of enabling educators to partake to climate change activism. Originality/value: Besides the engaged topic, this paper is uniquely based on a highly experiential, design thinking approach, which was co-created and facilitated in an experimental setting. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to address the conceptual and practical challenges in integrating triple bottom line (TBL) sustainability in the agriculture supply chain (ASC). It identifies the key enablers for each of the three dimensions of TBL sustainability, analyses their causal relationships as well as cross-dimensional interactions under each TBL dimension. Further, it develops a decision support framework (DSF) for the assessment of TBL sustainability practices and policies in ASC and validates it through a case study. Design/methodology/approach: An interpretive structure modelling (ISM) methodology is deployed to establish the interrelationships among all TBL enablers and to identify the enablers with high driving power on sustainable ASC. Brainstorming by a group of experts was used to identify the relevant enables. Finally, a DSF was developed as a resultant of ISM. Findings: The paper provides a set of enablers with high driving power that can significantly influence the sustainability practices and policies in ASC. The social enablers directly help to enhance the effect of economic enablers and collectively these enhance the effect of environmental enablers. If agriculture firms and supply chains design innovative policies and develop practices based on these enablers, they can achieve sustainable ASC. Consequently, the living standards of the people directly or indirectly associated with the agriculture firm or supply chain can be improved without compromising on economic performance. Research limitations/implications: The paper consolidates the fragmented knowledge of sustainable supply chain management in the agriculture sector and suggests a DSF to policymakers, managers and practitioners for assessing TBL sustainability practices and policies. The DSF has wide applicability in other sectors of production and operations management as these sectors also face the challenge of achieving TBL sustainability across their supply chain. Practical implications: The DSF, developed in the paper, is a useful tool for practitioners to frame and analyse sustainability initiatives and policies for ASC. A firm or supply chain may achieve TBL sustainability if it succeeds in uplifting the social status of its stakeholders. Social implications: It is a first step towards addressing the practical challenge of integrating sustainability in the agriculture sector of emerging economies and provides a path to improve the livelihood of people in the agriculture sector. Stakeholder engagement with a focus on collaboration and awareness may lead to the desired social and environmental consequences. Potential adverse social effects also need to be considered. Originality/value: This paper focusses on the so far rather neglected but essential aspect of integrating TBL sustainability in the agriculture sector of emerging economies. The hierarchal representation and classification of the TBL sustainability enablers of sustainability is a unique effort in the field of ASC. Development of DSF is one of the first attempts to create a mapping between various enablers of TBL sustainability. The novelty of the study lies in the sector-specific, holistic evaluation of TBL sustainability policy measures that may lead to improvements in practice. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to examine the impact of sustainability disclosures and disclosure ratings on firm value. This paper compares the informativeness of sustainability disclosures in company reports versus environmental, social and governance (ESG) disclosure ratings. The authors examine the extent to which they provide incremental information. Design/methodology/approach: The sample consists of panel data from over 2,600 publicly-listed non-financial US companies for the period 2014–2018. The authors obtain sustainability disclosures from Sustainability Accounting Standards Board (SASB) Navigator and ESG disclosure scores from Bloomberg. The authors regress market value and/or stock price on sustainability disclosures and ESG scores to evaluate information content. Findings: ESG scores are positively associated with market value and price. Sustainability disclosures in the form of metrics and company-tailored narratives provide incremental information content on market value and/or price. Boilerplate disclosures reduce market value and price. Sustainability disclosures and ESG scores provide incremental information, suggesting that it would be beneficial to harmonize standards for reporting sustainability disclosures. Research limitations/implications: The limitation is that the authors have only considered sustainability disclosures for a sample of US companies from two sources – SASB Navigator and Bloomberg. Practical implications: The paper provides some evidence that may be pertinent to the debate on whether to harmonize the guidance on reporting sustainability issues. Social implications: The paper provides evidence on the benefits to firms for reporting sustainability issues. Originality/value: This paper is among the first to analyze company sustainability disclosures obtained from two different sources – SASB Navigator and ESG disclosure ratings – and compare them for relevance for company valuation. With SASB Navigator, the authors obtain further refinement into the nature of the information provided in the sustainability disclosures, that is, boilerplate, company-tailored or metrics disclosures. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach: The paper's aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector. Findings: This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene. Research limitations/implications: The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates. Practical implications: While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship. Social implications: Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought. Originality/value: This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to introduce the topic and review the contributions of the special issue papers on cross-sector dialogue for sustainability. The paper also presents avenues for further research. Design/methodology/approach: The paper is based on a review of the current literature on cross-sector partnership and dialogue. It explores the current issues in cross-sector partnerships through a discussion of the papers accepted for the special issue, their focus, findings and key contributions. Findings: It highlights three main key research themes and learnings from the special issue papers: a high level of "hybridity" of collaboration forms, which involve important tensions; a need to understand partnership in its context and the importance of the individual level in cross-sector collaboration. Practical implications: The authors call for attention to be paid to two forms of myopia: a tendency to view partnerships primarily from a resource-based view (without much attempt to measure societal impact) and a reluctance to be explicitly critical (despite empirical evidence of some suboptimal aspects of partnerships). Social implications: The authors call for researchers to move away from a resource-based approach to one that is situated in exploring the value derived from partnerships in the broader societal context. The authors suggest some avenues for further research to move the discussion beyond the partnership imperative. Originality/value: The paper outlines the need to critically revisit the very essence of what real partnership means and whether dialogue is really taking place. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to identify the current situation of higher education institutions in Spain regarding the introduction of the Sustainable Development Goals in the classroom, and what is the role of mathematics in this task. Design/methodology/approach: A review is made of how the concept of sustainability has evolved in higher education, its gradual introduction in the University and the way in which this subject is approached in the field of mathematics. Findings: The study concludes that higher education has a key role to play in designing strategies that lead to the global sustainability of the planet. This implies major changes in degree curricula, assessment, competences and teacher training. Cross-disciplinarity and interdisciplinarity between different subjects within the same degree is a strategy for students to analyse the Sustainable Development Goals using mathematical techniques. Social implications: The University as an institution must train socially responsible professionals who are aware of the importance of promoting a sustainable world. Changes should be made to introduce values in the classroom that promote and encourage sustainability. Training should be seen as a continuous process that leads to the preparation of professionals committed to society and nature and who develop strategies aimed at improving the planet through values. Originality/value: Through practical activities, the Sustainable Development objectives can be analysed from several subjects of the same degree, emphasising the interdisciplinary and transversal nature that should be the central axis of higher education. Each subject can develop a strategy for change in favour of sustainability that will be reinforced and increased by working together on the proposed teaching practice. In this way, the contents of the different subjects are not isolated, but rather the student can see how there is an interrelationship between them and with real life. [ABSTRACT FROM AUTHOR]

Purpose: This pathway paper offers research guidance for investigating illegal supply chains as they increasingly threaten societies, economies and ecosystems. There are implications for policy makers to consider incorporating supply chain expertise. Design/methodology/approach: The authors' work is informed by the team's previous and ongoing studies, research from fields such as criminology, investigative journalism and legal documents. Findings: Illegality occurs in many supply chains and consists in multiple forms. Certain sectors, supply chain innovations, longer supply chains, and heterogeneous regulations and enforcement exacerbate illegal activities. But illegal activity may be necessary for humanitarian, religious or nationalistic reasons. These areas are under explored by supply chain researchers. Research limitations/implications: By encouraging supply chain academics to research in this area as well as form collaborative partnerships outside of the discipline, the authors hope to move the field forward in prevention as well as learning from illegal supply chains. Practical implications: Practitioners seek to prevent issues like counterfeiting with their products as well as fraud for economic and reputational reasons. Social implications: Governments strive to minimise impacts on their economies and people, and both governments and NGOs attempt to minimise the negative social and environmental impacts. Policy makers need supply chain researchers to evaluate new laws to prevent enabling illegality in supply chains. Originality/value: As an under-explored area, the authors suggest pathways such as partnering with other disciplines, exploring why these supply chains occur, considering other data sources and methodologies to interdict illegality and learning from illegal supply chains to improve legal supply chains. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19. Design/methodology/approach: The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for the accomplishment of the SDGs. Then, the interviews' transcripts and the companies' sustainability reports were thematically analysed to tease out relevant findings. Findings: The findings show that companies have intensified their SDGs efforts during COVID-19, implementing an approach closer to the "Sustainability for Braving Crisis". The findings unveil the transformational mechanisms which determined and facilitated this improvement at three levels of the business SDGs engagement: "WHY" (general awareness and motivations), "HOW" (governance mechanisms, organizational structure and stakeholder dialogue) and "WHAT" (SDGs identification and prioritization and actions for the SDGs). These findings uncover the mechanisms through which a global crisis may prompt and catalyse sustainable business practices, acting as i) an inspirational and empowering event, ii) an organisational lever and iii) a reference point. Practical implications: This research has important implications for practice and policy, as it offers managers and stakeholders guidance to understand how companies have reshaped their sustainability practices during the pandemic and drives future corporate responses in times of crisis. Social implications: This study shows that a crisis may be a powerful lever to intensify business sustainability practices towards a better contribution to the SDGs. Originality/value: This study focuses on how companies have revised their SDGs practices when faced with a global crisis such as COVID-19. [ABSTRACT FROM AUTHOR]

Purpose: This paper investigates the impact of sustainability information disclosure on consumers' choice of order-to-delivery lead-time in relation to consumers' sustainability concern. Design/methodology/approach: Based on two choice experiments with participants from the Netherlands (n = 348) and the United Kingdom (n = 1,387), the impact of sustainability information disclosure was examined in connection with consumers' concerns for environmental and social sustainability. Information on environmental impact (carbon emission) and social impact (warehouse workers and drivers' well-being) was considered and compared. Findings: Disclosing sustainability impact information significantly increased consumers' preference and choice for longer delivery times, with equivalent effects for environmental and social impact information. Consumers' relevant (environmental or social) sustainability concern as personality traits enhanced effects on preferences, as did priming of environmental concern. Research limitations/implications: Future research may consider differences between product categories or e-commerce companies' reputation in sustainability activities. Practical implications: The findings provide opportunities for online retailers to influence consumer choice of delivery time, especially through disclosing environmental and/or social sustainability information. Originality/value: This study fills a gap in the literature on sustainability information disclosure to actively steer consumer choice of delivery time, particularly regarding the effect of social sustainability impact information in comparison to its environmental counterpart. [ABSTRACT FROM AUTHOR]

Purpose: Gaining a better understanding of various actors' information demands and developing suitable approaches to fulfilling them is key in managing sustainability performance in supply chains. Sustainability thereby creates different levels of uncertainty and equivocality. This paper investigates the challenges in managing sustainability information flows along several nodes in the supply chain. Design/methodology/approach: A multiple case study approach explores the various sustainability information needs along different nodes of supply chains. For this, three automotive triads are investigated, each comprising an original equipment manufacturer, a first-tier supplier and a second-tier supplier. Findings: The results reveal that fulfilling information demands presents a substantial challenge to each of the three actors, albeit a different one in each case: whereas focal companies seek to figure out what information may be relevant to sustainability performance, their direct suppliers struggle to develop suitable approaches for enabling second-tier suppliers to generate and provide such information. Practical implications: Depending on the level of uncertainty and equivocality, companies are supported in approaching sustainability information needs by applying individual or collective processing mechanisms. Decisions on such mechanisms and organisational structure can help to allocate resources according to the degree of challenges to achieve a fit between information needs and mechanisms. Social implications: Reducing uncertainty and equivocality related to sustainability information provides a powerful approach to improving the sustainability performance along supply chains. Originality/value: Having identified sustainability information challenges, the paper analyses and develops a typology of potentially useful approaches. [ABSTRACT FROM AUTHOR]

Purpose: Taking into account retailers' critical position in the value chain, their sector's economic significance and environmental externalities, in addition to the institutional agenda, this paper aims to explore the drivers influencing retailers to shift to more sustainable business models. Design/methodology/approach: The paper utilises the institutional competing logic, including in-depth interviews with major supermarket retail chains and one expert group discussion. The data gathered in Germany and Lithuania were complemented by desk research analysis, including corporate social responsibility (CSR) reports and management reports. Findings: The paper provides empirical insights into how multiple drivers through institutional competing logic are brought about influencing the shift to more sustainable business models. The results show that retail chains in both countries implement their sustainability based on triple environmental-legal-financial drivers. However, different types of retail chains–namely premium retailers, typical retailers and discounters–implement their sustainability discourse differently. Research limitations/implications: Because of the chosen research approach, the results may lack generalisability. Therefore, researchers are encouraged to test the proposed propositions further. Social implications: Interestingly, retailers "shift" their responsibility to the consumers rather than encourage themselves to make more sustainable choices. The authors observe a more passive and responsive role of retailing chains because of the inherent trade-off between revenue growth and sustainable consumption. Originality/value: The original contribution lies in exploring how retail chains adapt institutional competing logic and are influenced by multiple drivers when implementing their sustainability activities. In addition, the authors propose a conceptual model for retailers' sustainability management, as well as formulate three research propositions. [ABSTRACT FROM AUTHOR]

Purpose: As focal firms in supply networks reflect on their experiences of the pandemic and begin to rethink their operations and supply chains, there is a significant opportunity to leverage digital technological advances to enhance socially responsible operations performance (SROP). This paper develops a novel framework for exploring the adoption of Industry 4.0 technologies for improving SROP. It highlights current best-practice examples and presents future research pathways. Design/methodology/approach: This viewpoint paper argues how Industry 4.0 technology adoption can enable effective SROP in the post-COVID-19 era. Academic articles, relevant grey literature, and insights from industry experts are used to support the development of the framework. Findings: Seven technologies are identified that bring transformational capabilities to SROP, i.e. big data analytics, digital twins, augmented reality, blockchain, 3D printing, artificial intelligence, and the Internet of Things. It is demonstrated how these technologies can help to improve three sub-themes of organisational social performance (employment practices, health and safety, and business practices) and three sub-themes of community social performance (quality of life and social welfare, social governance, and economic welfare and growth). Research limitations/implications: A research agenda is outlined at the intersection of Industry 4.0 and SROP through the six sub-themes of organisational and community social performance. Further, these are connected through three overarching research agendas: "Trust through Technology", "Responsible Relationships" and "Freedom through Flexibility". Practical implications: Organisational agendas for Industry 4.0 and social responsibility can be complementary. The framework provides insights into how Industry 4.0 technologies can help firms achieve long-term post-COVID-19 recovery, with an emphasis on SROP. This can offer firms competitive advantage in the "new normal" by helping them build back better. Social implications: People and communities should be at the heart of decisions about rethinking operations and supply chains. This paper expresses a view on what it entails for organisations to be responsible for the supply chain-wide social wellbeing of employees and the wider community they operate in, and how they can use technology to embed social responsibility in their operations and supply chains. Originality/value: Contributes to the limited understanding of how Industry 4.0 technologies can lead to socially responsible transformations. A novel framework integrating SROP and Industry 4.0 is presented. [ABSTRACT FROM AUTHOR]