Articles de revues : « Business Sustainability. Stakeholders Theory »

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Schaltegger, Stefan, Jacob Hörisch et R. Edward Freeman. « Business Cases for Sustainability : A Stakeholder Theory Perspective ». Organization & ; Environment 32, n^o 3 (2 août 2017) : 191–212. http://dx.doi.org/10.1177/1086026617722882.

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The “business case for sustainability” is a notion often referenced in the corporate sustainability and corporate social responsibility literature. Whereas some see sustainability and the business case as contradictions and thus emphasize the existence of trade-offs, others highlight how (potential) business cases can be created by managing ecological, social, and economic aspects. Both views have in common that the “business case” is implicitly or explicitly seen as creating financial performance, often for one group of stakeholders, only. The fact that a business case is not a given phenomenon but has to be co-created in the exchange between and with contributions from various stakeholders has so far not been analysed in depth. By taking a stakeholder theory perspective, this article extends the existing research on what business and a business case are about and analyses the understanding of business cases for sustainability and how they can be created with and by stakeholders.

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Mahsud, Rubiná, Jessica Ludescher Imanaka et Gregory E. Prussia. « Authenticity in business sustainability ». Sustainability Accounting, Management and Policy Journal 9, n^o 5 (5 novembre 2018) : 666–84. http://dx.doi.org/10.1108/sampj-02-2018-0036.

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PurposeThis paper critiques existing approaches to business sustainability and recommends a new course of action. This paper focuses the critique on sustainable business practices (SBP) and gaining sustainable competitive advantage (SCA), as they have increasingly been the focus of strategy and management scholars.Design/methodology/approachThe relative progress in the strategy and management domains is reviewed with regard to incorporation of concepts such as sustainability, corporate social responsibility and stakeholder theory. The defense industry is explored as a paradigmatic case of inauthentic sustainability.FindingsFindings reveal that existing constructs lack authentic sustainability, largely on account of the tendency of these discourses to privilege select stakeholders in the developed world. Strategic management research needs to evolve further to accommodate a broader, systemic and global focus that will yield authenticity in business sustainability. Mutual benefit for all stakeholders necessitates a paradigm shift in our thinking from competition to collaboration and creation.Practical implicationsWhen SBP and SCA get applied to certain industries, such as defense, they prop up a form of inauthentic sustainability. All global stakeholders must be included in sustainability frameworks, and some businesses, by their very definition, should not be sustained.Social implicationsMutual benefit for all stakeholders necessitates a paradigm shift in people’s thinking from competition to collaboration and creation. This paper suggests that Blue Ocean Strategy (BOS) can provide the requisite direction for future strategy scholarship so as to overcome existing limitations with SPB and SCA.Originality/valueThis paper suggests that BOS can provide the requisite direction for future strategy scholarship so as to overcome existing limitations with SPB and SCA.

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Svensson, Göran, Carlos Ferro, Nils Hogevold, Carmen Padin et Juan Carlos Sosa Varela. « Developing a theory of focal company business sustainability efforts in connection with supply chain stakeholders ». Supply Chain Management : An International Journal 23, n^o 1 (8 janvier 2018) : 16–32. http://dx.doi.org/10.1108/scm-12-2015-0461.

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Purpose The purpose of this paper is to test the structural properties of a stakeholder research model of focal company business sustainability and the associated consideration of upstream, downstream, market and societal stakeholders. Design/methodology/approach Based on two industrial business samples in Norway and Spain, partial least squares– structural equation modelling (PLS-SEM) was applied to empirically test a research model consisting of five stakeholder constructs. Findings The model was tested in Norway and validated in Spain. An analysis of the path coefficients and levels of significance shows that all relationships in the research model were significant and meaningful. Research limitations/implications This paper develops a model that explains and predicts company considerations of other stakeholders in the business sustainability efforts within supply chains (both upstream and downstream) and also beyond in the market and society. Practical implications The results of this study can guide companies in structuring, planning and implementing business sustainability in their supply chains, the marketplace and the society. It can also provide a foundation for monitoring and follow-up assessment of corporate decision-making. Originality/value This study contributes to supply chain management (SCM) and stakeholder theory to establish a framework for business sustainability with respect to company stakeholders in supply chains.

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Walker, Kent, et Andre Laplume. « Sustainability fellowships : the potential for collective stakeholder influence ». European Business Review 26, n^o 2 (4 mars 2014) : 149–68. http://dx.doi.org/10.1108/ebr-09-2013-0119.

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Purpose – Given the current ecological state of the planet organizations now need to develop their sustainability to a significantly greater extent and at a faster pace. This paper aims to propose stakeholder collectives as a means for rapid and comprehensive sustainability, while also examining the moderating influence of firm size and change potential. Design/methodology/approach – A theoretical analysis leads to the development of multiple propositions. The work concentrates on one research question: how can the authors bring about rapid and comprehensive organizational sustainability? Findings – Arguments for the inability of individual stakeholders to drive the level of sustainability now required are presented. Propositions suggesting that sustainability can be obtained through stakeholder collectives, moderated by firm size and the change potential of the firm are developed. Research limitations/implications – Research using stakeholder theory has examined intra-stakeholder group collective action, but arguably the more important, inter-stakeholder group collective action, has received little attention. The authors elaborate the prospects for collective stakeholder influence strategies as useful for increasing sustainability. Originality/value – The main contribution is the nexus between stakeholder influence strategies and the collective goal of sustainability. By examining an underdeveloped component of stakeholder theory, the authors answer the question how stakeholders can drive the extensive and rapid organizational sustainability now required.

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Brychko, Maryna. « Governance of stakeholder’s financial relationships : evidence from Ukrainian banking ». Corporate Ownership and Control 11, n^o 1 (2013) : 706–14. http://dx.doi.org/10.22495/cocv11i1c7art7.

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This paper makes two related contributions to corporate finance theory and stakeholder theory. First, the author intend to examine relationship between sustainability of stakeholders’ financial relations and efficiency of corporate governance, taking into account lagging of decision-making corporate governance in banks to it financial performance. Second, the author seeks to prioritize stakeholders’ financial relations of the emerging stakeholder model of corporate governance at banks by analyzing two relevant dimensions of this model: contribution valued resources to the bank and power that the stakeholders have within the bank. The findings confirm that efficiency of bank management in the system of stakeholder’s financial relationships in absolute efficiency of corporate governance achieved solely through sustainable financial relations of “principal-agent” (where principals are individuals and agent is apparatus of corporate governance). The results show that the role of individuals as sub-agents, enterprises as principals and sub-agents, shareholders as principals formed negative effect.

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Malik, Chirag, et Sonali Yadav. « Sustainability ratings and corporate control : Debacle of shareholder over stakeholder theory ». Corporate Ownership and Control 18, n^o 1, Special Issue (2020) : 408–22. http://dx.doi.org/10.22495/cocv18i1siart14.

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Corporate sustainability rating is frequently observed by different stakeholders, thereby finding interest in academic studies as well. Shareholders of sustainable-companies respond to different types of stock market news, be it financial or non-financial news. Announcements relating to ratings obtained by sustainability-compliant businesses appear to create anticipation in the mind of the investor. If these announcements are viewed by investors with interest, then it can have a greater implication for corporate governance and control and the corporate leaders can find a clear path to resolve the much debated “shareholder” versus “stakeholder” view in decision-making. This paper aims to explain whether or not the declaration of sustainability ratings contributes to the stock market reaction in emerging markets such as India. Short-run event analysis was carried out on a set of selected BSE listed companies following sustainable practice (2017-2019) and the entire data set was split into categories of the upgrade, downgrade, no change, and no ratings. The study results show that the announcement of sustainability ratings is not regarded by investors with a great deal of interest and there is inherent indifference to such news in the stock market. These findings are relevant for stock exchanges, investors, and corporate control as it raises a serious issue of rethinking stakeholder awareness levels, which in an emerging economy such as India currently seem to be in a nascent stage. In order to meet the stakeholders interested in the process of business becoming sustainable corporate leaders through proper governance should explore ways and means to approach sustainability in a more systematic way

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Glowka, Gundula, et Anita Zehrer. « Tourism Family-Business Owners’ Risk Perception : Its Impact on Destination Development ». Sustainability 11, n^o 24 (7 décembre 2019) : 6992. http://dx.doi.org/10.3390/su11246992.

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In developing and sustaining tourism, destination management involves the coordination of various stakeholders, and theory suggests that securing sustainability, including stakeholder interests in decision-making and strategic planning is crucial. Therefore, understanding stakeholders’ interests and relationships is also essential. In the Austrian Alpine region, small- and medium-sized family businesses offering tourism products dominate the rural tourism landscape. However, little research has been done on how these family firms contribute to shaping the destination’s future. Therefore, through guided interviews, this qualitative study examined family-business owners’ perceptions of risks for Austrian tourism destination development. Family firms externalized such risks as labor shortage as a structural issue and neglected their responsibility to attract employees by improving working conditions. Thus, the externalization of risks to other stakeholder groups prevented family firms’ proactive approach to sustainable destination development.

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Rezac, Fabien. « Role of Privacy Protection in Business Models for Sustainability ». Journal of Business Models 10, n^o 2 (3 novembre 2022) : 31–57. http://dx.doi.org/10.54337/jbm.v10i2.6952.

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Purpose: The principal purpose of this article is to address a critical issue emerging in the realm of interorganizational dependencies heavily impacted by digitalization, namely developing business models that would protect privacy in a sustainable way. On the one hand, companies have been jointly proposing, creating, delivering, and capturing value through an excessive, unethical exploitation of personal data and information. On the other, restricting and controlling flows of data and information hampers the processes that lead to social well-being. This article reflects on this paradox by building on the theories of business models for sustainability and contextual integrity, while offering a holistic conceptual narrative guiding the sustainable transition towards digital equity and inclusivity. Design/methodology/approach: This conceptual article can be classified as a theory synthesis paper with the ambition to achieve an outcome that enhances knowledge on concepts and a phenomenon by a conceptual integration across two different, previously unconnected literature streams and theories. Findings: This article suggests that businesses which play any role in transmission of data and information cannot be sustainable without protecting privacy as a social value. Furthermore, it argues that privacy cannot be protected without addressing the appropriateness of both flow and use of data and information with respect to all involved stakeholders. Ultimately, via linking two distinct yet interrelated and rigorously developed research streams, a heuristic framework for privacy and sustainability in business models is proposed as a system of key considerations for managers to apply in assessing and planning a business practice, so it protects privacy in a sustainable way. Originality/value: The key theoretical contribution of this article can be considered twofold. Firstly, it unfolds the relevance of privacy protection for the stream of business model research directed toward sustainable development in a way that is theoretically rigorous, complementary with the stakeholder theory, and reflecting the changing interorganizational dependencies affected by digitalization. Secondly, it contributes to the contemporary debate on privacy as a social value through identifying theoretically thorough avenue for adapting the theory of contextual integrity to a social domain where value proposition, creation, delivery, and capture with and for stakeholders involves transmission of data and information.

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Simoni, Lorenzo, Laura Bini et Marco Bellucci. « Effects of social, environmental, and institutional factors on sustainability report assurance : evidence from European countries ». Meditari Accountancy Research 28, n^o 6 (2 mai 2020) : 1059–87. http://dx.doi.org/10.1108/medar-03-2019-0462.

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Purpose The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses regarding the main factors that can influence a company’s decision to assure its SRs. Design/methodology/approach Using a sample of 417 listed organizations based in different European countries over five years, the effects of stakeholder commitment, country orientation toward sustainability, firm environmental performance and business ethics controversies on the decision to assure SRs are assessed. Findings The results show that a company’s decision to assure its SRs is motivated by the need to maintain good relations with its stakeholders (which is in line with stakeholder theory and legitimacy theory), as well as by the willingness to signal their sustainability performance (which is in line with signaling theory) and to gain legitimacy. On the contrary, business ethics controversies do not seem to be relevant to a company’s assurance practices. Originality/value This paper provides new insights into the influence that social, environmental and institutional factors have on assurance strategies. New factors that previous research does not investigate – environmental performance, business ethics controversies and corporate governance – are tested. Factors that are already investigated in the literature are considered from an original perspective of introducing alternative measures (e.g. for the scope of national sustainability policies).

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Venter, Petrus, et Rodney Duffett. « A Framework for a Generic Retail Charter : A Guide towards Sustainability and Stakeholder Support ». Sustainability 14, n^o 23 (28 novembre 2022) : 15848. http://dx.doi.org/10.3390/su142315848.

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This paper develops a framework for a generic retail stakeholder charter that addresses expectations of relevant retail business stakeholders to achieve success and sustainability. Hevner’s design science research model was used for the development of this framework. Relevant literature on retail business management, stakeholder theory, and existing charters was reviewed and used for the design of a draft generic retail charter framework. The draft framework was submitted to expert practitioners and academics for verification in terms of correctness, completeness, and relevance to develop the final retail charter framework. The framework addresses stakeholder expectations regarding relevant categories, and the structure of the retail charter addresses the identity, elements, and the management of the retail charter. The elements in the generic retail charter are structured to achieve stakeholder support by ensuring compliance, satisfaction, and excitement. This generic retail charter framework creates research opportunities for the development of detailed retail charters for every stakeholder category, and customized retail charters for individual retail businesses. The framework provides further research opportunities for retail businesses operating in a particular industry, ecommerce, various Standard Industrial Classification (SIC) codes, and other countries.

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Bullah, Habi, et Yuni Rimawati. « Inovasi Geomembran dan Peran Stakeholders pada Usaha Tambak Garam Rakyat ». InFestasi 17, n^o 1 (30 juin 2021) : InPres. http://dx.doi.org/10.21107/infestasi.v17i1.10027.

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The research objective to analyze the growth of the people's salt farming business using the geomembrane method compared to the traditional method to describe the impact of innovation on business sustainability and to explore the sustainability of the people's salt farming business from the perspective of internal stakeholders based on stakeholder theory. The research used a case study approach configurative ideographic studies as a research method. This study concludes that people's salt farming business know the geomembrane of the PUGAR program. The growth rate of using geomembranes is more profitable than using traditional methods, but only a part of farmers' land uses geomembranes because of the inability of capital and the break even point which becomes high due to unstable selling prices. People's salt farming entrepreneurs still have difficulty accessing credit from the government so that some still depend on accounts payable with traders/middlemen for capital. The salt from people's salt farming business is not purchased by PT. Garam because the quality is still not up standard. The CSR received by the community from PT Garam is in the form of social activities, not in the form of activities that support people's salt farming business. For informants of this study, the level of sustainability of people's salt farming business is still high, because salt farming is currently more productive than other farms.

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Galuppo, Laura, Mara Gorli, Giuseppe Scaratti et Cesare Kaneklin. « Building social sustainability : multi-stakeholder processes and conflict management ». Social Responsibility Journal 10, n^o 4 (30 septembre 2014) : 685–701. http://dx.doi.org/10.1108/srj-10-2012-0134.

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Purpose – The aim of the paper is to investigate social sustainability by focussing on the stakeholder theory and by presenting specific levers and capabilities for building more socially sustainable organizations. Design/methodology/approach – The paper is based on the analysis of recent academic and managerial literature. Through comparing theoretical and methodological perspectives from multiple authors, a specific theoretical and methodological viewpoint based on the stakeholder theory is proposed. Findings – The paper discusses the idea that building socially sustainable organisations requires the management of multi-stakeholder processes that are physiologically conflicting and that often create paradoxical tensions. Participative settings of action and reflection and capabilities as reflexivity and “paradoxical thinking” are proposed as key levers for dealing with multi-stakeholders processes towards a more socially sustainable organizing. Research limitations/implications – This paper raises reflections focussed on the “social pillar” of sustainability and does not consider different types of organizations in different multi-stakeholders processes. Such a perspective does not exhaust the variety of cases and research studies that could be considered in the field and further developed. Originality/value – The value of the paper is in its construction of a framework for both research and practical purposes in the domain of management and sustainability. The work also attempts to link the concepts of reflexivity and paradox to a methodological proposal for leading the organizational journey towards social sustainability.

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Ring, Jerold Edson. « Operationalizing Sustainable Development, Stakeholder Theory, Corporate Social Responsibility to Improve Community Engagement Outcomes ». Journal of Sustainable Development 15, n^o 1 (27 novembre 2021) : 1. http://dx.doi.org/10.5539/jsd.v15n1p1.

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Businesses fail in the absence of an engagement strategy with stakeholders who influence and are influenced by a company’s business activity in communities where the company has a presence. A lack of understanding of the interdependency implicit in the company/community relationship, and the absence of new frameworks to encourage collaboration, has led increasingly to an inability to resolve conflicting views. An evolving approach is business participation in multisector collaborative watershed initiative partnerships. This qualitative multiple case study examines the perspectives of 22 participants of two watershed partnerships relating to corporate social responsibility (CSR), the Triple Bottom Line of sustainable development (TBL), and shared value. The study’s theoretical framework focuses on stakeholder theory integrated with the corporate imperatives of CSR, the TBL, and shared value. The research question is how these constructs might define an unexplored community engagement framework between the company, the community, and watershed initiatives. The research data suggests these factors are interrelated, and, when integrated into a strategy, define a Sustainable Community Engagement Framework that redefines the business case for engaging stakeholders to help resolve often conflicting views relating to the company’s business activity. The study outcomes are particularly relevant to academics, practitioners, business managers, and consultants engaged with high profile organizations such as chemical, petroleum and utility businesses whose presence may generate community concerns about their business activities, especially their environmental footprint.

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Biloslavo, Roberto, Carlo Bagnoli, Maurizio Massaro et Antonietta Cosentino. « Business model transformation toward sustainability : the impact of legitimation ». Management Decision 58, n^o 8 (15 juin 2020) : 1643–62. http://dx.doi.org/10.1108/md-09-2019-1296.

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PurposeThis study aims to identify the legitimacy issues raised during a sustainable business model innovation, deployed by an Italian company, which was analyzed through the lens of the legitimation theory and the business model innovation theory.Design/methodology/approachA single case study methodology is employed for empirical research. Semistructured interviews, with top and middle management, were conducted together with the analysis of several internal and external documents, to corroborate the case analysis.FindingsResults show how the potentiality of digital technologies allows the development of new sustainable business models, which, though, still need to gain legitimation to be accepted. The study findings allow drawing both on the business model innovation theory and on the legitimation theory, as they show how legitimation is a dynamic concept that involves internal as well as external stakeholders to support business model innovation.Originality/valueThe paper is novel, since it addresses the topic of sustainable business models development, showing how companies can get legitimation. The paper builds on existing theories and provides a practical example.

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HIDAYAH, Nurdin, Herlan SUHERLAN et Fajar Kusnadi Kusumah PUTRA. « Stakeholders’ Synergies in Developing Smart Tourism Destination. A Phenomenographic Study ». Journal of Environmental Management and Tourism 13, n^o 2 (31 mars 2022) : 313. http://dx.doi.org/10.14505/jemt.v13.2(58).02.

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This study aims to investigate the stakeholders' synergies in realising smart tourism destination. This study uses a qualitative method with a phenomenography approach. We adopted stakeholders' theory to valued stakeholder roles and perception in pursuing sustainability, competitiveness and managing smart tourism destination in Wonosobo, Indonesia. In-depth interviews with five main stakeholders' namely local government, media, tourism business, tourism community, and travel bloggers followed by three phenomenography qualitative data analysis stages. The findings have revealed some obstacles in implementing smart tourism from stakeholders' perspectives, such as human resource's ability, stakeholders' synergy, and government support. This study has also revealed six factors: public system development, digital promotion, Internet infrastructure, public and private sectors partnership, and human resources development to support smart tourism. This study has proposed the strategic plan for the local government to support smart tourism destinations, namely: partnerships, government support, human resource’s ability, and tourism business competitiveness, that will lead to smart tourism destinations. This study has provided a framework and managerial implication accordingly.

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W Hammond, Robert. « … And a Miracle Happens ». Muma Business Review 1 (2017) : 039–45. http://dx.doi.org/10.28945/3720.

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Firms struggle with transforming sales teams and sometimes resort to replacing sales people to accomplish business objectives. Sustainability theory provides a framework for analyzing the effects of replacing sales people for all stakeholders. By applying sustainability theory to sales transformation, managers can improve understanding of externalities and thus the total cost of the hiring circle.

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Kurniawan, Putu Sukma. « PROFESI CERTIFIED SUSTAINABILITY REPORTING SPECIALIST, PELAPORAN KEBERLANJUTAN, DAN TEORI ENTERPRISE (Suatu Tinjauan Mengenai Profesi CSRS dalam Pelaporan Keberlanjutan) ». Jurnal Ilmu Sosial dan Humaniora 6, n^o 1 (14 avril 2017) : 10. http://dx.doi.org/10.23887/jish-undiksha.v6i1.9478.

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AbstrakPerubahan dalam paradigma pelaporan perusahaan menghasilkan sebuah konsep pelaporan keberlanjutan (sustainability reporting). Pelaporan keberlanjutan merupakan sebuah bentuk tanggung jawab perusahaan kepada seluruh pemangku kepentingan perusahaan. Peran profesi certified sustainability reporting specialist (CSRS) sangat penting dalam proses penyusunan sebuah laporan keberlanjutan agar penyampaian informasi dari perusahaan kepada pemangku kepentingan dapat lebih komprehensif. Peran profesi CSRS dan pelaporan keberlanjutan pada dasarnya merupakan sebuah jawaban bagi penerapan teori enterprise (entreprise theory) bahwa bisnis yang dijalankan oleh perusahaan seharusnya bermanfaat kepada semua pemangku kepentingan perusahaan.Kata kunci: certified sustainability reporting specialist, pelaporan keberlanjutan, teori enterprise AbstractChanges in corporate reporting paradigm to produce a sustainability reporting concept. Sustainability reporting is a form of corporate responsibility to all stakeholders of the company. The role of certified sustainability reporting specialist is very important in the process of preparing a sustainability report in order to deliver information to the stakeholders of the company can be more comprehensive. The role of profession of CSRS and sustainability reporting is essentially a response to the application of the enterprise theory that the business carried on by the company should have been beneficial to all stakeholders of the company.Keywords : certified sustainability reporting specialist, sustainability reporting, enterprise theory

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Vildåsen, Sigurd Sagen, et Malena Ingemansson Havenvid. « The role of interaction for corporate sustainability ». IMP Journal 12, n^o 1 (12 mars 2018) : 148–70. http://dx.doi.org/10.1108/imp-05-2017-0016.

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Purpose Most scholars acknowledge the role of firm-stakeholder relationship for enabling corporate sustainability (CS), but existing literature tends to apply a superficial understanding of interaction. Thus, the purpose of this paper is to advance knowledge by challenging classical stakeholder theory with fundamental insights from the IMP perspective, which in turn leads to a deeper conceptualization of interactive CS. Design/methodology/approach A typology framework is developed through an abductive research design grounded in the concepts of actors, resources, and activities. The authors illustrate the potential of the framework through a longitudinal case study. The empirical case revolves around an initiative for recycling of plastic material in a partly beforehand established supply chain, and the study reveals three main findings. Findings First, recycling solutions can result in major technological challenges. For example, using recycled material can jeopardize industrial quality standards. Second, third-party stakeholders represent critical knowledge and competence that can remedy technological challenges. Finally, R&D projects are important means for developing firm-stakeholder relationships. Research limitations/implications The paper introduces IMP concepts to the CS debate, which can illuminate the emerging literature on tensions and paradoxes related to CS phenomena. Further research is needed on the role of non-business actors as capacity generators for social and environmental change in traditional business networks. Practical implications The proposed framework can be used to analyze why some stakeholders (individuals and groups) turn into contributing actors in inter-organizational relationships, while others remain latent. Originality/value This paper illustrates the usefulness of actor bonds, resource ties and activity links as explanatory concepts. Moreover, developed relationships in terms of collaboration and networks represent a capacity to change, which is overlooked in current CS debates.

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Ashrafi, Mehrnaz, Gregory M. Magnan, Michelle Adams et Tony R. Walker. « Understanding the Conceptual Evolutionary Path and Theoretical Underpinnings of Corporate Social Responsibility and Corporate Sustainability ». Sustainability 12, n^o 3 (21 janvier 2020) : 760. http://dx.doi.org/10.3390/su12030760.

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To unlock the potential for corporations to play a more proactive role in sustainable development, it is critical to have a fundamental understanding of the pathways leading to a responsible and sustainable business. This study explores contributions of theories of the firm in explicating why and how integrating corporate social responsibility (CSR) and corporate sustainability (CS) into business strategic decisions and operation processes helps to improve the viability of corporations. The research objective is addressed through a narrative review of relevant literature by following the developmental and evolutionary sequences in business responsibility and sustainability while contemplating the connections between CSR and CS through the lens of the dominant theoretical perspectives underpinning the concepts. The study posits an integrative theoretical framework that offers supports for embedding CSR and CS into a corporate business strategy. It discusses that corporate choice of CSR and CS actions and policies is supported by dual internal and external mechanisms based on resource-based theory and institutional theory. This is to meet the interests and expectations of internal and external stakeholders, the basis upon which stakeholder theory is constructed. Findings from this review corroborate the proposition that the three theories of resource-based, institutional, and stakeholder could be used as the primary approach to explain corporate recognition of the need for CSR and CS, and further build a coherent platform to support corporate choice and adoption of CSR and CS in business strategy.

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Geldres-Weiss, Valeska V., Nicolás Gambetta, Nathaniel P. Massa et Skania L. Geldres-Weiss. « Materiality Matrix Use in Aligning and Determining a Firm’s Sustainable Business Model Archetype and Triple Bottom Line Impact on Stakeholders ». Sustainability 13, n^o 3 (20 janvier 2021) : 1065. http://dx.doi.org/10.3390/su13031065.

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The materiality matrix is a tool that helps companies understand how the stakeholders’ view of material issues in environmental, social, and economic/governance dimensions influences their value creation process, and creates triple bottom line impacts through shaping their strategic business model elements. Building on the multidimensional definition of materiality, we propose to use the materiality matrix as a tool to aid the transformation of a company’s existing traditional business model into a more sustainable one (inside-out approach), and to enable the identification of the most appropriate business model archetype to incorporate innovation into its sustainable business model (outside-in approach). This paper presents the materiality matrix as a new tool to enhance and transpose a company’s business model towards sustainability—as illustrated through the analysis of the Viña Concha y Toro business model case. This new tool contributes to sustainable business model literature and stakeholder theory by incorporating the materiality matrix as a gateway to business model innovation, and as a tool to explain the dynamics in the sustainable value creation process and concomitant impact on stakeholders.

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Beske, Felix, Ellen Haustein et Peter C. Lorson. « Materiality analysis in sustainability and integrated reports ». Sustainability Accounting, Management and Policy Journal 11, n^o 1 (6 janvier 2020) : 162–86. http://dx.doi.org/10.1108/sampj-12-2018-0343.

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Purpose This paper aims to assess the disclosure on materiality analysis in sustainability and integrated reports through the lenses of legitimacy and stakeholder theory. The following three research questions are addressed: to what extent do companies report on their materiality analysis, what are the methods used for the analysis of the stakeholders and their topics/aspects and is there a higher disclosure of information of materiality assessment because of G4. Design/methodology/approach The paper uses an archival research approach and deploys content analysis. Thus, a binary disclosure index was developed that indicates whether materiality related information are mentioned and explained in detail. The sample contains 132 reports from 33 companies of the German 110 HDAX stock market index between 2014 and 2017. Findings The paper reveals that materiality analysis is a growing phenomenon. Nevertheless, companies disclose only a small amount of related information and fail to explain the methods for the stakeholder and topics/aspects identification. Thus, the underlying processes to define the report content remains unclear. Through the lenses of legitimacy theory, the study indicates that materiality analysis can strategically be misused to define report content without considering the interests of legitimized stakeholder groups and thus, does not improve the reports to those groups. Practical implications Managers are urged to regard the importance of reporting about ongoing materiality assessments, as otherwise, concerns about the overall reliability of the information presented may arise. Social implications Poor reporting about materiality assessments might lead to potential conflicts with stakeholders that do see their important topics not sufficiently reflected in the sustainability or integrated report. Originality/value This study contributes to the literature regarding materiality in sustainability and integrated reporting and uses the assumptions of disclosure theories to evaluate the disclosure of a specific disclosure item.

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Lopez, Belen. « Connecting business and sustainable development goals in Spain ». Marketing Intelligence & ; Planning 38, n^o 5 (3 février 2020) : 573–85. http://dx.doi.org/10.1108/mip-08-2018-0367.

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PurposeThis article aims to analyze the Corporate Social Responsibility (CSR) strategy of Spanish MNCs and how the firms integrate the Sustainable Development Goals (SDGs) in their reports and communication messages.Design/methodology/approachThe analysis is based on cases studies with data collected through the corporate websites of Spanish MNCs listed in the Dow Jones Sustainability Index.FindingsThe findings tend to indicate that the stakeholder theory and creating shared value are both useful in the analysis of CSR business goals linked to the sustainable development goals of MNCs. However, companies generate little engagement with their stakeholders.Research limitations/implicationsThe results of this article resulted from an in-depth analysis of case studies with data collected from a selected sample of MNCs. The qualitative analysis allows us to understand how SDGs are integrated in the CSR activities. But there is a lack of global indicators to measure the impacts of business through the SDGs.Practical implicationsMNCs with a CSR strategy report the information connected with SDGs. However, there is a need of metrics to better understand the contribution of companies for sustainable development and then to clearly know the contribution of business in sustainable development.Social implicationsCreate shared value means that companies integrate SDGs in their CSR activities and, as a result, they can create different impacts in economic, social, and environmental issues. If companies communicate these activities and engage the stakeholders the social impact may be even greater.Originality/valueThe stakeholders theory serves to explain that companies can make a real contribution to society in their relationship with stakeholders. In addition, the creation of shared value is applicable to the integration of SDGs in companies within the CSR strategy.

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Marjamaa, Maili, Hanna Salminen, Johanna Kujala, Riikka Tapaninaho et Anna Heikkinen. « A Sustainable Circular Economy : Exploring Stakeholder Interests in Finland ». South Asian Journal of Business and Management Cases 10, n^o 1 (avril 2021) : 50–62. http://dx.doi.org/10.1177/2277977921991914.

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A circular economy (CE) is a promising solution to the looming sustainability crisis. Previous research has shown that a systemic transition from a linear economy to a CE requires stakeholder collaboration across all levels of society. Yet, little is known about stakeholder interests in a CE. The purpose of this study is to examine stakeholder interests regarding a sustainable CE in Finland. The data of 26 expert interviews is analyzed with qualitative content analysis. The study contributes to previous CE research by adding a stakeholder perspective in the examination of a sustainable CE. Stakeholder interests are explicated in terms of value-based motivations, expectations and stakes. We conclude that the consideration of stakeholder interests is relevant for understanding stakeholder collaboration in the CE context. The study shows that the economic, ecological and local social perspectives are emphasized in a sustainable CE. More attention to global social sustainability issues is needed. Research questions: The purpose of our study is to examine stakeholder interests with regard to the sustainable circular economy in Finland. Link to theory: The theoretical framework of the study builds on stakeholder theory, and uses the issue-focused stakeholder approach. We explore stakeholder interests as value-based motivations, expectations and stakes. Thereby, we advance the theoretical and empirical understanding of stakeholder interests and stakeholder collaboration in the context of CE. Phenomenon studied: Stakeholders have a prominent role in promoting the transition to the sustainable CE. This study focuses on a core issue in stakeholder theory: stakeholder interests. In doing so, the study creates knowledge on the nuanced interests and collaboration towards the sustainable CE. Case context: The context of our study is Finland, the northernmost member state of the European Union. Finland provides with an interesting research context as the target of the Finnish government is to make Finland a global leader in the circular economy by 2025. Findings: The findings indicate that the key stakeholders share a joint interest in promoting a sustainable CE. Stakeholders are active in shaping actions towards a sustainable CE, too. Stakeholders emphasize the economic and ecological interests, while social interests - especially wider global social sustainability perspective - remains less important especially among companies and partly industrial organizations. Discussions: Building on stakeholder theory, the study provides a nuanced understanding of how stakeholder interests can be defined and examined as value-based motivations, expectations and stakes. The study demonstrates that stakeholders simultaneously pursue their own CE interests as well as shared interests to promote the sustainable CE in Finland. Moreover, the study suggests that stakeholder interests can be used to create understanding of the dimensions of sustainable development that constitute the sustainable CE. More specifically, the study shows that economic, ecological and local social perspectives related to the sustainable CE are predominantly emphasized. Analyzing stakeholder interests is important since they create a foundation for stakeholder engagement, stakeholder relationships and value creation.

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Obrenovic, Bojan, Jianguo Du, Danijela Godinic, Diana Tsoy, Muhammad Aamir Shafique Khan et Ilimdorjon Jakhongirov. « Sustaining Enterprise Operations and Productivity during the COVID-19 Pandemic : “Enterprise Effectiveness and Sustainability Model” ». Sustainability 12, n^o 15 (24 juillet 2020) : 5981. http://dx.doi.org/10.3390/su12155981.

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The research explores key factors impacting enterprise operational sustainability and the ability to transcend adversity during different stages of a crisis, such as the COVID-19 pandemic. The current study draws from the Theory of Crisis Management Teams, the Stakeholder Theory, and the Distributed Cognition Theory to build an “Enterprise Effectiveness and Sustainability Model during Pandemic.” Existing theoretical background joint with contemporary success case studies helped to identify the essential aspects and strategies enterprises should employ to survive and thrive during crisis and post-crisis. We have conceptualized an innovative approach to COVID-19 from the perspective of organizational characteristics, operations, digital transformation, and financial planning. The findings suggest that enterprises having distributed leadership, workforce and adaptive culture sustain business operations during a pandemic. Furthermore, resilient enterprises allow for more informed and decentralized decision-making. Prosperous organizations leverage Internet and Communication Technology (ICT) and integrate Intranet, social media, and online communication platforms into their daily business routines, as this helps to establish trust and build bonds with employees, stakeholders, and customers during and post-crisis. Finally, balancing between the stockpiling of resources and resiliency is crucial in anticipation of a crisis. Therefore, we conclude that enterprises with financial contingency plans sustain their business operations during a pandemic.

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Ricart, Joan Enric, et Carlos Rey. « Purpose in Corporate Governance : The Path towards a More Sustainable World ». Sustainability 14, n^o 8 (7 avril 2022) : 4384. http://dx.doi.org/10.3390/su14084384.

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In order to give a more realistic view of how ESG and sustainability are developed in organisations, this paper explores the development of purpose in corporate governance and the challenges faced. The theme is analysed at the intersection between stakeholder theory and business models in two dimensions: the capability of the market to align stakeholders’ interests (invisible hand) and the trade-offs between purpose and profit. The analysis conducted gave rise to four scenarios with a range of theoretical and practical implications focused on corporate governance.

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Al-Hazaima, Huthaifa, Mary Low et Umesh Sharma. « Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum : a Jordanian study ». Meditari Accountancy Research 29, n^o 2 (27 janvier 2021) : 371–402. http://dx.doi.org/10.1108/medar-02-2020-0708.

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Purpose This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum. Design/methodology/approach This paper uses salient stakeholder theory as a lens and seeks to explore the possible integration of SE into the Jordanian tertiary accounting curriculum. A final sample of 702 salient stakeholders including university accounting educators, accounting students, industry accountants, government representatives and accounting association professional members were used to glean an insight of their views and the extent to which sustainability is present in accounting education. Findings Findings indicate that there is a strong belief by these salient stakeholders that there is significant importance for the integration of SE into the accounting curriculum in Jordanian universities. There is concern that the current curriculum does not meet the educational needs of future accountants and business executives from a sustainability perspective. Research limitations/implications This study contributes to the research debate on the competencies crisis in accounting education by focusing on the lack of SE in the accounting curriculum. This study draws attention to the need of up-skilling and applied knowledge in this critical area. There are strong viewpoints from the salient stakeholders in this study. They emphasise that a progressive education solution is required and which integrates SE into the accounting curriculum. Practical implications The research is useful to accounting educators, professional accounting associations, industry, accounting students and the government. The salient stakeholders in Jordan wish to include SE within the accounting curriculum. This would lead to future accountants and business executives having stronger competencies to respond in a resilient and resourceful manner to changes in the way business is conducted, especially in an area where societal and environmental impacts are highly scrutinised. Originality/value This study provides evidence on how salient stakeholders of an emerging economy can influence, provide guidance and leadership in integrating SE in the accounting curriculum. Engaging actively and extensively with research studies such as this allows them to voice their opinions about the importance of sustainability and how their country can better engage in this increasingly important field.

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Mastropetrou, Margaret, George Bithas et Konstadinos Kutsikos. « Towards a Theory of Motivations and Roles in Business Ecosystems ». European Conference on Innovation and Entrepreneurship 17, n^o 1 (7 septembre 2022) : 351–60. http://dx.doi.org/10.34190/ecie.17.1.444.

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Focusing on the role of networking organizational structure, the literature on innovation management has turned towards value co-creation. The need for value co-creation has emerged from the fact that, in order for firms to cater for their customers’ needs, they cannot deliver on their own as single entities, but rather participate in business ecosystems. Ecosystems are a fundamental occurrence of the academic literature, as well as the managerial world. In order to gain insight to the operations of ecosystems, a systematic literature was carried out. The research question concerned the motivations that drive participants to join a business ecosystem. Several frameworks were explored with a focus on the roles that participants might fill and their specific attributes. The findings suggest linking the stakeholders’ motivations to specific roles’ attributes, thus leading to the filling of a certain role. The outcomes are then reflected in the luxury goods industry, which is one of the richest and unmanageable sectors and bears the characteristics of an ecosystem. The contribution of this research is fundamental for the ecosystems operations, as the exploration of stakeholders’ motivations is essential for the sustainability of the ecosystem from a managerial perspective.

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Van Riel, Allard C. R., Jie J. Zhang, Lee Phillip McGinnis, Mohammad G. Nejad, Milos Bujisic et Paul A. Phillips. « A framework for sustainable service system configuration ». Journal of Service Management 30, n^o 3 (15 août 2019) : 349–68. http://dx.doi.org/10.1108/josm-12-2018-0396.

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Purpose While innovative service systems may create substantial value for certain stakeholders, they often destroy value for others. This value paradox frequently leads to unsustainable service systems. The purpose of this paper is to explore the use of multiple theories to pinpoint and explain these value paradoxes, build a framework allowing potentially more sustainable value configuration of service systems and develop an agenda for future research. The framework is illustrated with examples from the hospitality industry. Design/methodology/approach The paper draws on prevalent theories and approaches, including service-dominant logic, business modeling, transaction cost economics, stakeholder theory, configuration theory and set theory, to develop a value configuration framework. Findings In a service system, the configuration of resources and relationships between these resources (i.e. the set of value propositions for various stakeholders of the system) determines which stakeholders will gain and which will lose and to what extent. For that reason, insight into the range of possible service configurations – or business models – will help decision makers consider the effects on various stakeholders, and, where possible, set their priorities right and make their businesses more sustainable. The research produces a rich research agenda. Research limitations/implications Examples from hospitality allow an in-depth examination of a range of dynamic configurational and technological innovations, but some idiosyncratic characteristics of the context may impede the wider applicability of the conceptual framework. Future research could complement this work by studying other service sectors. Practical implications The paper aims to provide decision makers in the service industry with a conceptual tool to explore, diagnose and, if needed, adjust the value configuration of their service operations. In practice, this tool may help explicate the service system configuration, thus helping managers determine their organizations’ desired positioning in terms of value creation and destruction, and to choose strategic directions by adapting configurations. Social implications Legislation and regulations are being adapted to various new service configurations. This paper attempts to – at least conceptually – distinguish different service configurations, allowing policy makers to identify the value trade-offs between stakeholders, including society at large. Originality/value Previous research focused primarily on value creation by innovative services and business models. Value creation for one stakeholder, however, could lead to value destruction for another. Taking this paradox into consideration may result in more open service ecosystems that explicitly consider sustainability and value implications in multiple dimensions and for a broader group of stakeholders.

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Kitchen, Joanna. « A stakeholder theory perspective on business models : value creation for sustainability ». Social and Environmental Accountability Journal 40, n^o 1 (2 janvier 2020) : 98. http://dx.doi.org/10.1080/0969160x.2020.1711334.

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Freudenreich, Birte, Florian Lüdeke-Freund et Stefan Schaltegger. « A Stakeholder Theory Perspective on Business Models : Value Creation for Sustainability ». Journal of Business Ethics 166, n^o 1 (8 février 2019) : 3–18. http://dx.doi.org/10.1007/s10551-019-04112-z.

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Scholtz, Brenda, Andre Calitz et Ross Haupt. « A business intelligence framework for sustainability information management in higher education ». International Journal of Sustainability in Higher Education 19, n^o 2 (5 février 2018) : 266–90. http://dx.doi.org/10.1108/ijshe-06-2016-0118.

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Purpose Higher education institutions (HEIs) face a number of challenges in effectively managing and reporting on sustainability information, such as siloes of data and a limited distribution of information. Business intelligence (BI) can assist in addressing the challenges faced by organisations. The purpose of this study was to propose a BI framework for strategic sustainability information management (the Sustainable BI Framework) that can be used in HEIs. Design/methodology/approach The research applied the design science research methodology whilst using a South African HEI as a case study. The problems with sustainability information management were identified, and a theoretical framework was proposed. In addition, a practical BI software tool was developed as proof of concept to address these problems and to assist with the management of strategic sustainability information in an HEI. Findings The proposed sustainability BI tool was evaluated through heuristic and usability evaluations with senior management. The results indicated that the usability of the BI tool was positively rated and that the framework can assist in overcoming the constraints that HEIs face in effectively managing sustainability information. Research limitations/implications The research was limited to a single case. However, the theoretical framework was derived from and expanded on existing stakeholder theory, sustainability reporting theory and literature on BI dashboard development. The framework was implemented successfully in the Sustainable BI Tool prototype at the case study, and the results reveal in-depth information regarding information management for sustainability reporting in higher education. Practical implications The Sustainable BI Tool is a solution that integrates data from multiple areas of sustainability and provides a single integrated view of the information to stakeholders. The information is provided through performance dashboards, which provide predictive capabilities to enable management to report on sustainability and determine if the institution is meeting its strategic goals. The lessons learnt can also assist other HEIs considering implementing BI for sustainability reporting. Social implications Improved sustainability reporting for HEIs provided by the BI framework can improve the environmental and social impact of the educational community. Originality/value This study provides the most comprehensive framework for guiding the design of a BI tool to assist in effectively managing sustainability information in HEIs.

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Son-Turan, Semen. « The HESFS for higher education funding, employment and sustainability ». International Journal of Sustainability in Higher Education 22, n^o 1 (21 avril 2020) : 100–119. http://dx.doi.org/10.1108/ijshe-10-2019-0310.

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Purpose The purpose of this paper is to develop a higher education funding and employment system that obviates barriers to sustainable development and helps engrain the notion of sustainability into the institutional framework. Design/methodology/approach The “Higher Education Sustainability First System” (HESFS) is a conceptual model that builds upon ideas from previous literature. Its theoretical basis draws on a joint value creation framework from the stakeholder theory and business model perspectives. Findings A holistic three-pillar approach that offers multiple value propositions is needed to engage the stakeholders to collaborate for the coherent functioning of the HESFS. This will enable the establishment of a viable innovative financial model and the institution of a sustainability-focused student employment program that are facilitated by a robust sustainable infrastructure. Several sustainable development goals may be furthered in the process. Research limitations/implications The applicability of a part or entire HESFS depends on the characteristics of the higher education institution and the level of its maturity in a sustainable development process. Although its different constituents have been empirically validated in literature, the HESFS model could be applied in a case study to determine its potential feasibility. Practical implications The HESFS may inspire policymakers, businesses and higher education institutions to forge alliances to devise innovative resources of funding and engage in employment partnerships that can lead to progress in sustainable development. It may particularly be useful for institutions in developing and less developed countries, where inequality and high youth unemployment rates prevail. Originality/value By focusing on an under-researched topic through a multitheoretical perspective, this study contributes to theories pertaining to stakeholder engagement and business models.

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Evseeva, Marina. « Comparative effectiveness of high-tech and medium-tech business models : Key indicators and value sustainability ». Upravlenets 11, n^o 3 (10 juillet 2020) : 59–71. http://dx.doi.org/10.29141/2218-5003-2020-11-3-5.

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Due to the external environment being unpredictable and dynamic, the business model becomes obsolete in a short time and its logic loses effectiveness. This seriously threatens business continuity and affects income flows. The paper develops indicators for assessing the effectiveness of business models. Methodologically, the study rests on the stakeholder theory, valuebased management and technological growth theory. The work uses mathematical methods for calculating financial and economic indicators, as well as a general scientific method of analysis. To test the metod, we examine 188 companies operating in the high-tech and medium-tech industry markets. Having systematized the theoretical positions, we conclude that the evaluation of business model effectiveness should be based on measuring the sustainability of the value created for various groups of the company stakeholders. This allowed us to propose a set of indicators of business model effectiveness built on yield spread and factor productivity. The program of empirical evaluation also included an indicator of the value of intellectual capital, computed on the basis of the company’s profitability deviation from the market norm. The author supposes that, by producing intellectual and relational rents, intangible capital helps increase the effectiveness of the business model, which is reflected in all sustainability indicators. The research results prove the analytical value to be satisfactory. In total, the high-tech market business models are more efficient. The distribution of performance indicators met the assumptions about the impact of a fragmented environment: a more homogeneous industry environment is instrumental in aligning business model performance. The findings of the study are of practical importance for business and contribute to the construction of a control system based on business model effectiveness management.

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Chaudhry, Aamir A., Khadijah Saeed Khan, Atif Hassan et Irfan Amir. « Transforming Lives through Empathy, Compassion, Societal Well Being and Management Best Practices Case of Akhuwat, Pakistan ». Journal of Management and Research 3, n^o 2 (29 novembre 2019) : 1–23. http://dx.doi.org/10.29145/jmr/32/0302002.

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How often do we see businesses of modern world really following the principles of stakeholder theory in true letter and spirit, safeguarding the interests of large number of stakeholders not just their customers and also treating society at large as their stakeholder? Are businesses and management practices truly consistent with social contract of organizations with society? The prevalence of business with societal well-being concept is rare despite the fact that world at large is the advocate of societal well-being. The case of Akhuwat Pakistan presents various insights for modern business practitioners; small business models that have question marks with respect to their sustainability in early years can do wonders at later stages and become success case studies if business objectives are linked with social development and entrepreneurial capacity building. Akhuwat is the example where corporate social responsibility and thrust for poverty alleviation is not just a marketing tool to remain alive in popularity contest but the mechanism and inspiration to serve and love humanity. This case study is narrative in its methodology and focuses on key success factors of the organization under study. The rational and social lens application reveals that exploration of best management practices is pertinent for businesses today to replicate them by adopting universalistic management perspective for ultimate success and exaltation.

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Moro Visconti, Roberto. « Combining network theory with corporate governance : Converging models for connected stakeholders ». Corporate Ownership and Control 17, n^o 1 (2019) : 125–39. http://dx.doi.org/10.22495/cocv17i1art12.

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Traditional corporate governance patterns are based on the interaction among composite stakeholders and the various forms of separation between ownership and control. Stakeholders cooperate around the Coasian firm represented by a nexus of increasingly complex contracts. These well-known occurrences have been deeply investigated by growing literature and nurtured by composite empirical evidence. Apparently, unrelated network theory is concerned with the study of graphs as a representation of (a)symmetric relations between discrete objects (nodes connected by links). Network theory is highly interdisciplinary, and its versatile nature is fully consistent with the complex interactions of (networked) stakeholders, even in terms of game-theoretic patterns. The connection between traditional corporate governance issues and network theory properties is, however, still under-investigated. Hence the importance of an innovative reinterpretation that brings to “network governance”. Innovation may, for instance, concern the principal-agent networked relationships and their conflicts of interest or the risk contagion and value drivers – three core governance issues. Networks and their applications (like blockchains, P2P platforms, game-theoretic interactions or digital supply chains) foster unmediated decentralization. In decentralized digital platforms stakeholders inclusively interact, promoting cooperation and sustainability. To the extent that network properties can be mathematically measured, governance issues may be quantified and traced with recursive patterns of expected occurrences.

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Farooq, Muhammad Bilal, Rashid Zaman et Muhammad Nadeem. « AccountAbility’s AA1000AP standard : a framework for integrating sustainability into organisations ». Sustainability Accounting, Management and Policy Journal 12, n^o 5 (19 mars 2021) : 1108–39. http://dx.doi.org/10.1108/sampj-05-2020-0166.

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Purpose This study aims to evaluate corporate sustainability integration by evaluating corporate practices against the sustainability principles of inclusivity, materiality, responsiveness and impact outlined in AccountAbility’s AA1000 Accountability Principles (AA1000AP) standard. Design/methodology/approach Data comprise 12 semi-structured interviews with senior managers of listed New Zealand companies. Findings are evaluated against AccountAbility’s principles of inclusivity, materiality, responsiveness and impact, which are based on a normative view of stakeholder theory. Findings In terms of inclusivity, stakeholder engagement is primarily monologic and is directed more towards traditional stakeholder groups. However, social media, which is gaining popularity, has the potential to facilitate greater dialogic stakeholder engagement. While most companies undertake a materiality assessment (with varying degrees of rigour) to support sustainability reporting, only some use it to drive planning and decision-making. Companies demonstrate responsiveness to stakeholder concerns through corporate governance and sustainability initiatives. Companies are monitoring and measuring their impact on stakeholders using sustainability key performance indicators (KPIs). However, measuring traditional metrics is easier than measuring areas such as the community. In rare instances, the executive’s remuneration is linked to these sustainability KPIs. Practical implications The study findings offer useful examples of the integration of sustainability into corporate processes and systems. Practitioners may find the insights useful in understanding how sustainability is currently being integrated into corporate practices by best practice New Zealand companies. Regulators may consider incorporating AA1000AP into their corporate governance guidelines. Finally, academics may find the study useful for teaching business and accounting courses and to guide the next generation of business managers. Originality/value First, the study brings together four streams of research on how sustainability reports are prepared (inclusivity, materiality, responsiveness and impact) in a single study. Second, the findings offer novel insights by evaluating corporate sustainability against the requirements of a standard that has received little academic attention.

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Arvidsson, Susanne. « How are Stakeholder Relations Communicated in Sustainability Reports ? A Longitudinal and Cross-country Focus ». MedienJournal 42, n^o 1 (25 mai 2018) : 51–70. http://dx.doi.org/10.24989/medienjournal.v42i1.1627.

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Since stakeholders today are more aware and informed of various sustainability aspects, they are also becoming more involved and participate in shaping sustainability discourses (see e.g. Golob et al. 2017). It is vital to understand if companies utilise this accentuated commitment towards sustainability aspects by interacting with their stake - holders and involving them in different engagement activities aimed at developing and improving their sustainability practices. Thus, grounded on legitimacy and stake holder theory, the objective is to analyse how stakeholder relations are communicated in sustainability reports. The focus is on the extent, content and structure of informa tion related to three themes; stakeholder-identification analysis, stakeholder engagement & dialogue and materiality process.The study applies a content-analysis methodology in which sustainability reports from two EU-reporting settings, Germany and Sweden, are at focus. The reports come from the largest listed companies included in the indexes DAX30 and OMXS30. The analysis confirms an increased and elaborated focus on sustainability relations in both the German and Swedish sustainability reports. While stakeholder-identification analysis receives remarkable little attention in the reports, much focus is on stakeholder engagement & dialogue and the materiality process. However, most companies fail to explain how the outcome of both their stakeholder-engagement activities and materiality process will affect or be integrated in business operations. This indicates that the companies might not or at least not fully utilize the involvement with their stake holders to develop and improve their sustainability practices.

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Musviyanti, Musviyanti, Rusdiah Iskandar, Salmah Pattisahusiwa et Wulan Ihyig Ratnasari. « Corporate social responsibility practices versus firm value : An exploration study ». Corporate Governance and Organizational Behavior Review 6, n^o 4 (2022) : 80–86. http://dx.doi.org/10.22495/cgobrv6i4p7.

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Initially, corporate social responsibility (CSR) implementation was a voluntary commitment of the company to the environment and to society. However, nowadays, the implementation of CSR becomes a corporate obligation. The obligation to implement CSR can influence all stakeholders and be influenced by the company’s business operations. Based on the phenomenon of obligation and increasing implementation of CSR in coal mining companies by using theoretical foundations laid by Gregory, Tharyan, and Whittaker (2014) and Crisóstomo, de Souza Freire, and Cortes de Vasconcellos (2011). The purpose of this research is to explore CSR practices and their impact on firm value to business sustainability in coal companies in the East Kalimantan Province. This research is designed and presented with qualitative methods, to explore and understand the meaning. The results show CSR practices of coal companies are not only to comply with applicable laws and regulations, but they also intend to create long-term positive impacts for stakeholders from stakeholder theory, legitimacy theory, and social contract theory points of view. This is because CSR practices are focused on responsibility towards the society or community. Moreover, this research is expected to be used in increasing knowledge and meaning regarding the application of CSR in strategic management in dealing with good corporate governance.

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Amorim, Ricardo Bezerra de, Ítalo Carlos Soares do Nascimento, Géison Calyo Varela de Melo et Caritsa Scartaty Moreira. « Participação Feminina na Alta Gestão e a Sustentabilidade Empresarial no Brasil ## Participation in High Management and Business Sustainability in Brazil ». Amazônia, Organizações e Sustentabilidade 10, n^o 2 (31 décembre 2021) : 218. http://dx.doi.org/10.17648/aos.v10i2.2076.

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Respaldado pela Teoria dos Stakeholders, o presente estudo tem como objetivo analisar a relação entre a participação feminina na alta gestão e a sustentabilidade empresarial, a partir de uma análise realizada em 83 das 100 empresas listadas na B3 S.A. com maior valor de mercado, de acordo com os dados do exercício de 2018, disponíveis na base Economática®. De natureza quantitativa, a pesquisa utilizou técnicas da estatística descritiva, da Análise de Correspondência Simples (Anacor), do teste de médias e da regressão logística. A participação feminina é medida pela proporção do número de mulheres presentes no Conselho de Administração (CA) e na Diretoria Executiva (DE) em relação ao total de seus membros titulares, enquanto a proxy da sustentabilidade empresarial é mensurada a partir da participação no Índice de Sustentabilidade Empresarial (ISE). A Anacor demonstrou que há uma associação entre a participação feminina no CA e a sustentabilidade empresarial; entretanto, não foi encontrada associação entre a participação feminina na DE com a sustentabilidade. O teste de diferenças entre médias revelou que há diferenças significativas entre as empresas sustentáveis e as não sustentáveis no que tange à variável participação feminina no CA, o que foi ratificado mediante aplicação da regressão logística. Destaque-se que a participação feminina no CA e o tamanho da empresa são as variáveis com mais probabilidade de exercer essa correlação. Com isso, os resultados confirmam os prognósticos da Teoria dos Stakeholders, na medida em que sinaliza que a participação feminina nos órgãos de alta gestão promove resultados efetivos que atendam às necessidades dos acionistas e stakeholders. ABSTRACTSupported by the Stakeholder Theory, this study aims to analyze the relationship between female participation in top management and corporate sustainability, based on an analysis carried out in 83 of the 100 companies listed on B3 SA with the highest market value, according to with the data for the 2018 financial year, available on the Economática® basis. Of a quantitative nature, the research used techniques of descriptive statistics, Simple Correspondence Analysis (Anacor), the means test and logistic regression. Female participation is measured by the proportion of the number of women present on the Board of Directors (CA) and on the Executive Board (DE) in relation to the total of its full members, while the proxy for corporate sustainability is measured based on participation in the Index of Corporate Sustainability (ISE). Anacor has demonstrated that there is an association between female participation in the Board of Directors and corporate sustainability; however, no association was found between female participation in DE with sustainability. The test of differences between means revealed that there are significant differences between sustainable and unsustainable companies with respect to the variable female participation in the Board, which was ratified through the application of logistic regression. It should be noted that female participation in the Board and the size of the company are the variables most likely to exercise this correlation. With this, the results confirm the prognostications of the Stakeholder Theory, insofar as it signals that female participation in top management bodies promotes effective results that meet the needs of shareholders and stakeholders.

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Jayashree, Payyazhi, May El Barachi et Feras Hamza. « Practice of Sustainability Leadership : A Multi-Stakeholder Inclusive Framework ». Sustainability 14, n^o 10 (23 mai 2022) : 6346. http://dx.doi.org/10.3390/su14106346.

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Sustainability leadership aims at balancing short-term economic goals with long-term sustainable development goals by considering the interests of all stakeholders instead of just shareholders and focusing on a triple bottom line: people, planet, and profit. The existing research on sustainability leadership has mainly focused on the role of individual competencies without considering other meso and macro level factors that can impact the enactment of sustainable leadership. The studies that have considered these micro, meso, and macro levels have conceptualized these levels as stratified and discrete, assuming a hierarchical relationship between them. Such a conceptualization constitutes an impediment to the dynamic communication and engagement that is necessary to the achievement of sustainability goals. Drawing on stakeholder theory, this study investigates the key factors impacting the practice of sustainability leadership in a contextually relevant manner. More specially, we propose a multi-level, multi-stakeholder framework for sustainability leadership that is data driven and supported by evidence. This framework is meant to portray a holistic model that is dynamic and reciprocal in the manner in which micro, meso and macro factors impact each other. Qualitative research methods and purposive sampling were used for four stages of data collection, from 39 individuals with diverse profiles across the sustainable-engineering sector. The data collected were analyzed thematically, and the findings formed the basis of the dynamic inclusive business model for sustainability proposed in this paper, which challenges the traditional hierarchical business models. The data-driven, multi-level, multi-stakeholder framework proposed in this work extends the literature by providing insights on the key factors that impact the practice of sustainability leadership in the context of SMEs, operating in an emerging market. This framework demonstrates that the effective practice of sustainability leadership by SMEs is influenced by the interplay of factors at micro, meso and macro levels, as represented by individuals, organizations/firms, and governments.

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Multaharju, Sirpa, Katrina Lintukangas, Jukka Hallikas et Anni-Kaisa Kähkönen. « Sustainability-related risk management in buying logistics services ». International Journal of Logistics Management 28, n^o 4 (13 novembre 2017) : 1351–67. http://dx.doi.org/10.1108/ijlm-05-2016-0134.

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Purpose Sustainability-related risk management of logistics service providers (LSPs) is an essential part of sustainability performance of focal companies, as logistics services touch the entire supply chain (SC) – from raw material sources to end-customers. The purpose of this paper, draws on resource-based view and stakeholder theory in exploring how companies can manage environmental and social sustainability-related risks from logistics service suppliers. This kind of capability is essential in order to maintain reputation in the eyes of stakeholders, and to maintain long-term financial performance. Design/methodology/approach The data of this multiple-case study were collected from semi-structured interviews in eight case-companies in Finland. Five of the cases are primary logistics buyers, and three represent LSP companies. Findings The cross-case analysis showed that primary buyers of logistics services use their sustainability criteria as a prerequisite for LSP candidates, and when the level is adequate and equal, other factors, e.g. price and capacity, are decisive. Based on the analysis, large LSPs are preparing for the future competition, and act in a more sustainable manner than their customers (buyers) expect at the moment, while small LSPs strictly comply with the regulation. However, buyers’ requirements for sustainable logistics services are increasing as the stakeholder expectations for comprehensively sustainable SCs are growing. Originality/value Only little research has been conducted on sustainable logistics from the buyer company’s risk management perspective. This paper adds the knowledge of sustainability-related risk management in purchasing of logistics services and in the logistics industry.

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Suriyankietkaew, Suparak, Krittawit Krittayaruangroj et Nacharee Iamsawan. « Sustainable Leadership Practices and Competencies of SMEs for Sustainability and Resilience : A Community-Based Social Enterprise Study ». Sustainability 14, n^o 10 (10 mai 2022) : 5762. http://dx.doi.org/10.3390/su14105762.

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Current studies on how a sustainability leadership theory can influence the practice of SMEs, such as a context of community-based social enterprises, is still lacking, with scanty research to date. These small enterprises in the bottom of the pyramid settings are indeed the important socio-economic backbone of many nations around the world. The COVID-19 pandemic crisis has significantly hit all sectors and has adversely impacted them. Our study aims to broaden the limited scholarly knowledge and advance the developing SL theory in this realm. Hence, our critical research inquiries address: (1) What are the essential sustainable leadership practices and sustainability competencies for sustainability and resilience in a CBSE context? (2) How can a CBSE business apply the theoretical frameworks in practice to survive and thrive for sustainable futures, especially during the COVID-19 era? This study employs an integrative theoretical examination of sustainable leadership frameworks and sustainability leadership competencies to investigate the sustainable business practices in the SME sector, particularly in a community-based social enterprise context. Our business case centers on a green, social enterprise, which is an award-winner of Best Responsible Tourism and is located in a small coastal fishing village of Thailand. Using a case study research method, the multi-data collection methods include in-depth interviews and focus groups with multiple stakeholders. Evidence was found to comply with six-category sustainable leadership practices and five essential sustainability leadership competencies to varying degrees. The findings suggest that sustainable leaders and entrepreneurs should develop and integrate the value-based practices and competencies (i.e., strategic, systems thinking, interpersonal, anticipatory, ethical competencies) in business. The critical sustainable practices include enabling human capital with care for stakeholders, fostering ethical values and norms via altruism, cultivating social capital through social innovation, and supporting pro-environmental behavior and social responsibility to achieve inclusive growth, sustainability and resilience. The research results advance the theoretical development of the interconnected fields of sustainability leadership and sustainable entrepreneurship. An alternative sustainable business model for sustainability and resilience is also proposed. Overall, the insightful findings can provide practical advice and beneficial policy implications for sustainable futures.

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Krishnamurthy, Rajeshwari, Rammyaa Muralidharan et Pavithra Maddipetlolu Rajendran. « Sustainability as a business purpose : A case of electric vehicles ». Corporate Governance and Sustainability Review 6, n^o 2 (2022) : 18–28. http://dx.doi.org/10.22495/cgsrv6i2p2.

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Sustainability is an important aspect of business purposes in organizations. It has been emphasized by a number of corporations and firms as a key component of their long-term success (Grove & Clouse, 2018). Using electric vehicles (EVs) as a context for sustainable products, our empirical study attempts to understand the factors that influence the purchase of EVs in India. The snowball sampling technique has been used to collect data from 156 respondents who own a car or were considering buying one. The research uses a rational choice theory as a framework for analysis. The key findings of the study include a new conceptual model, the responsible innovation sustainable eco-friendly (RISE) adoption model, and a set of new additional factors such as financial incentives, environmental concerns, and cost constraints, in addition to the existing behavioral factors, charging infrastructure, and external influences that are present in the literature. Given the current focus on sustainability and EVs across the world, this study is highly relevant for automobile companies to formulate their EVs strategies and also give pointers for policymaking in this area. There are several theoretical and managerial implications for various stakeholders outlined

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Yildiz, Mehmet, Nicola Pless, Semih Ceyhan et Rob Hallak. « Responsible Leadership and Innovation during COVID-19 : Evidence from the Australian Tourism and Hospitality Sector ». Sustainability 15, n^o 6 (9 mars 2023) : 4922. http://dx.doi.org/10.3390/su15064922.

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The COVID-19 crisis provides an opportunity for sustainable renewal and requires responsible leaders who are responsive to stakeholder needs and able to innovate in light of new challenges. This study draws on stakeholder theory and responsible leadership theory to examine (a) the challenges industry leaders face as a result of COVID-19 and (b) their innovative responses in light of their responsibilities to stakeholders and society. We conducted a corpus linguistics study based on high-volume media websites reporting tourism and hospitality news on leadership and innovation. We applied a stakeholder and social responsibility lens to the data analysis. We discovered that, despite the challenges that leaders faced, some transcended self-interest or integrated self-interest with consideration for the interest of others and formed partnerships with other stakeholders resulting in win-win solutions. In particular, we found evidence of leaders who (1) responded to the needs of owners, employees, customers, and community stakeholders and (2) developed not only incremental innovations but substantial ones benefitting stakeholders in business and society. We discuss responsible leadership as a pathway for transforming the tourism and hospitality industry towards a more sustainable and community-centred ‘new normal’. Based on our findings, we present recommendations for future research and policymakers.

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Alabi, Abdulkadri Toyin, et Saheed Olanrewaju Issa. « Corporate Disclosure of Sustainability Reporting and Value Relevance in Developing Countries - A Review of Literature ». TIJAB (The International Journal of Applied Business) 6, n^o 2 (25 novembre 2022) : 161–71. http://dx.doi.org/10.20473/tijab.v6.i2.2022.36797.

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In many countries, sustainability reporting has now become popular and necessary, as well as the impact of sustainability implementation and disclosures on firm value remains mixed. As a result, the focus of this study is primarily on the impact of sustainability reporting on the value relevance of firms in developing countries. This paper draws on arguments from a variety of theoretical frameworks; stakeholders' theory and legitimacy theory. A systematic approach was adopted in this study to form the basis for the study’s conclusion and recommendations. The results of the evaluated existing literature revealed that the influence of sustainability reporting on business value was contradictory. A vast number of studies, on the other hand, showed a favourable association between sustainability reporting and business value. Second, the research discovered that the degree of sustainability disclosure in emerging countries was lower than in other industrialized countries. It was discovered that existing research on the industry analysed and sample size utilized had certain methodological issues. This paper adds to the field by providing crucial insights into the influence of sustainability reporting on company value using samples from developing countries. As a main proposal in the report, implementing sustainability disclosure methods may increase the value relevance of firms.

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Barkemeyer, Ralf, et Frank Figge. « CSR in multiple environments : the impact of headquartering ». critical perspectives on international business 10, n^o 3 (1 juillet 2014) : 124–51. http://dx.doi.org/10.1108/cpoib-05-2013-0013.

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Purpose – This paper aims to argue that the on-going professionalization and dissemination of the current wave of corporate social responsibility (CSR) concepts and instruments leads to a headquartering effect, i.e. the concentration of CSR-related decision-making within corporate headquarters. This headquartering effect casts doubt on earlier studies suggesting that the “transnational” or “glocal” model can effectively address the multitude of global and local CSR challenges modern multinational companies (MNCs) face. Design/methodology/approach – This conceptual paper uses a stakeholder lens, in turn, drawing from resource dependence theory and organizational legitimacy theory to develop under which conditions claims of Southern stakeholders will be considered by Northern MNCs. It provides evidence for the existence of a headquartering effect as a defining characteristic of mainstream CSR approaches. Findings – The authors argue that the increasing professionalization and dissemination of mainstream CSR approaches among MNCs reinforce the headquartering effect, with strategic decision-making increasingly confined to the companies’ headquarters, while the scope of action within the subsidiaries and the supply chain of MNCs becomes increasingly restricted over time. Ultimately, this headquartering effect strengthens a Northern CSR/sustainability agenda and fails to empower developing country stakeholders. Originality/value – The paper contributes by exploring how international CSR follows a different underlying rationale than international business. While international business research follows an instrumental perspective, international CSR is driven by both instrumental and normative considerations. Thus, international business theories may not be directly applicable to international CSR contexts.

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Ockwell, David, Joanes Atela, Kennedy Mbeva, Victoria Chengo, Rob Byrne, Rachael Durrant, Victoria Kasprowicz et Adrian Ely. « Can Pay-As-You-Go, Digitally Enabled Business Models Support Sustainability Transformations in Developing Countries ? Outstanding Questions and a Theoretical Basis for Future Research ». Sustainability 11, n^o 7 (9 avril 2019) : 2105. http://dx.doi.org/10.3390/su11072105.

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This paper examines the rapidly emerging and rapidly changing phenomenon of pay-as-you-go (PAYG), digitally enabled business models, which have had significant early success in providing poor people with access to technologies relevant to the Sustainable Development Goals (SDGs) (e.g., for electricity access, water and sanitation, and agricultural irrigation). Data are analysed based on literature review, two stakeholder workshops (or “transformation labs”), and stakeholder interviews (engaging 41 stakeholders in total). This demonstrates the existing literature on PAYG is patchy at best, with no comprehensive or longitudinal, and very little theoretically grounded, research to date. The paper contributes to existing research on PAYG, and sustainability transformations more broadly, in two key ways. Firstly, it articulates a range of questions that remain to be answered in order to understand and deliver against the current and potential contribution of PAYG in affecting sustainability transformations (the latter we define as achieving environmental sustainability and social justice). These questions focus at three levels: national contexts for fostering innovation and technology uptake, the daily lives of poor and marginalised women and men, and global political economies and value accumulation. Secondly, the paper articulates three areas of theory (based on emerging critical social science research on sustainable energy access) that have potential to support future research that might answer these questions, namely: socio-technical innovation system-building, social practice, and global political economy and value chain analysis. Whilst recognising existing tensions between these three areas of theory, we argue that rapid sustainability transformations demand a level of epistemic pragmatism. Such pragmatism, we argue, can be achieved by situating research using any of the above areas of theory within the broader context of Leach et al.’s (2010) Pathways Approach. This allows for exactly the kind of interdisciplinary approach, based on a commitment to pluralism and the co-production of knowledge, and firmly rooted commitment to environmental sustainability and social justice that the SDGs demand.

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Lee, Stacy H., et Jung E. Ha-Brookshire. « In pursuit of corporate sustainability : factors contributing to employees' workplace behavior ». Journal of Fashion Marketing and Management : An International Journal 24, n^o 2 (11 mai 2020) : 235–49. http://dx.doi.org/10.1108/jfmm-09-2019-0203.

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PurposeAchieving sustainability is imperative for all businesses but perhaps even so more in fashion retail. As a vital group of stakeholders, employees interact with all other stakeholders and play a critical role in the sustainability of an organization.Design/methodology/approachThis study is to investigate internal and external factors that influence employees' harmful or useful behaviors based on the Social Cognitive Theory (SCT) of morality.FindingsThe findings show that employees' perceptions of the moral responsibility of achieving corporate sustainability both as an internal corporate ethical value and as an external factor influenced their organizational citizenship behavior, as well as their propensity toward displaying counterproductive workplace behavior. Higher quality relationships with managers were found to strengthen the relationship between corporate ethical values (CEVs) and organizational citizenship behaviors.Research limitations/implicationsThe objective of this study focused exclusively on the US fashion retail employees. Therefore, it is suggested that future research compares the cultural influences on employees as related to the moral responsibility of corporate sustainability.Originality/valueThis study is one of few studies which have explored the level of employees' perceived moral responsibility toward the notion of how corporate sustainability should be accomplished.

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Balmer, John M. T. « The corporate identity, total corporate communications, stakeholders’ attributed identities, identifications and behaviours continuum ». European Journal of Marketing 51, n^o 9/10 (12 septembre 2017) : 1472–502. http://dx.doi.org/10.1108/ejm-07-2017-0448.

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Purpose This paper aims to introduce a new integrated strategic framework entitled, “The corporate identity, total corporate communications, stakeholders’ attributed identities, identifications and behaviours continuum” and elucidates the central and strategic importance of corporate identity apropos corporate communications, corporate image, attributed stakeholder identifications and resultant behaviours. The strategic importance of corporate identity is noted. The continuum incorporates a variety of disciplinary/theoretical perspectives. Design/methodology/approach The paper/framework is informed by corporate marketing and strategic perspectives; legal theory of the firm; social identity branch theories; and stakeholder theory. The effects and management of corporate identity are seen as a continuum. The framework accommodates Tagiuri’s (1982) scholarship on corporate identity. Findings This paper formally introduces and explicates “The corporate identity, total corporate communications, stakeholders’ attributed identities, identifications and behaviours continuum”. Corporate identity management is an on-going strategic senior management/strategic requisite. Notably, the legal theory of company law – routinely overlooked – and its impact on corporate identity management is accepted, acknowledged and accommodated. The importance of stakeholders and stakeholder identification (a derivative of social identity theory) is underscored. Practical implications Via the explication of the continuum, managers can comprehend the nature and importance of corporate identity; appreciate that corporate identity adaptation/change is on-going; comprehend its interface/s with corporate communications, stakeholder attributed identities, identifications and the business environment; understand the need for on-going fidelity to an institution’s legally based core purposes and corporate identity traits (juridical identity); cognise the efficacy of constant stakeholder and environmental analysis. Corporate identity sustainability requires corporate identity to be advantageous, beneficial, critical, differentiating and effectual. Stakeholder prioritisation is not solely dependent on power, legitimacy and urgency but on legality, efficacy, ethicality and temporality. Originality/value The resultant framework/approach, therefore, aims to make a meaningful advance on the territory and, moreover, seeks to be of utility to scholars and practitioners of corporate marketing, strategy and company law. Arguably, therefore, the framework is more ambitious than extant framework on the domain. The resultant framework/approach, therefore, aims to make a meaningful advance on the territory and seeks to be of utility to scholars and practitioners of corporate identity, communications, images, identification, stakeholder theory, company law and, importantly, corporate strategy.

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Gomez-Trujillo, Ana Maria, Juan Velez-Ocampo et Maria Alejandra Gonzalez-Perez. « A literature review on the causality between sustainability and corporate reputation ». Management of Environmental Quality : An International Journal 31, n^o 2 (23 février 2020) : 406–30. http://dx.doi.org/10.1108/meq-09-2019-0207.

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PurposeThe purpose of this paper is to summarize previous research findings of the relationship between reputation and sustainability at the firm level.Design/methodology/approachThis research uses a systematic literature review of 306 retrieved articles that matched the search criteria. After applying filters and narrowing the sample to a total of 156 articles of a 19-year period (2000–2019) that were finally content analyzed for this study in order to identify sources, authors, theories, methodologies, and opportunities for future research.FindingsFindings demonstrate that in most of the cases, sustainability appears to be an antecedent of corporate reputation and a tool to enhance stakeholders' acceptance and perceptions on companies' activities.Practical implicationsThe study shows the potential of sustainability reporting as a tool to enhance corporate reputation; moreover, it also discussed the likely effect of sustainability over brand equity. This research confirms the importance of having strategic management of both corporate sustainability and reputation management. Including both reputational management and sustainability in the corporate strategy can be a potential source to create value, protect against difficulties and liabilities, and maximize business survival.Social implicationsFor business, establishing clear positions in relation to environmental and social issues, building collaborative global networks and authentic local relations, giving signals that reaffirm business purposes with all stakeholders, and adhering to the sustainable development agenda enhance positive corporate reputation.Originality/valueIn addition to answering the stated research question and in fact filling a gap in the literature, this study led us to identify 25 research questions classified in seven different areas (measurement and scales; causes and effects; longitudinal studies; geographical contexts; theory building; digital as a novel environment; and new actors and institutions).

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