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Article
Publication date: 15 January 2025

Suman Niranjan, Vipul Garg, David Marius Gligor and Timothy G. Hawkins

This study aims to investigate the impact of sustainable supply chain practices on sustainability performance in North American and Canadian firms in a business-to-business (B2B…

Abstract

Purpose

This study aims to investigate the impact of sustainable supply chain practices on sustainability performance in North American and Canadian firms in a business-to-business (B2B) context, specifically focusing on the mediating role of emerging technologies. It aims to deepen the understanding of this complex relationship, contributing to both theoretical knowledge and practical applications.

Design/methodology/approach

This study collected data from supply chain managers in the USA and Canada using a mixed-methods approach that includes partial least squares structural equation modeling (PLS-SEM), necessary condition analysis (NCA) and importance-performance map analysis (IPMA). PLS-SEM was utilized to model the relationships between sustainable practices, emerging technologies and sustainability performance. NCA identified the essential conditions required for sustainability performance, while IPMA was used to assess the importance and performance of different constructs, helping to pinpoint areas where the managerial focus can yield the most significant improvements.

Findings

This study reveals that sustainable supply chain practices (SSCP) alone do not directly lead to enhanced sustainability performance. SSCP includes product design, procurement, investment recovery and social sustainability. Sustainability performance includes economic, environmental and social performance. Instead, adopting specific emerging technologies, particularly artificial intelligence, wearable devices and virtual reality, is crucial. A significant threshold identified is these technologies’ 80% adoption rate for substantial performance improvements. Furthermore, this study distinguishes the varying impacts of different technologies on economic, social and environmental aspects of sustainability.

Originality/value

This research offers new insights by showing that emerging technologies fully mediate the relationship between SSCP and performance. It expands on existing literature by detailing the specific impacts of various technologies, moving beyond the generalized approach seen in prior research. Specific impacts of emerging digital technologies on SSCP and performance remain underexplored in a B2B environment, and this research aims to address this gap.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 18 November 2024

Pethmi De Silva, Nuwan Gunarathne and Satish Kumar

The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance…

Abstract

Purpose

The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance in the transformation of sustainability accounting, reporting and assurance.

Design/methodology/approach

This research uses a systematic literature review, following the Scientific Procedures and Rationales for Systematic Literature Review protocol and uses various bibliometric and performance analytical methods. These include annual scientific production analysis, journal analysis, keyword cooccurrence analysis, keyword clustering, knowledge gap analysis and future research direction identification to evaluate the existing literature thoroughly.

Findings

The analysis reveals significant insights into the transformative impact of digital technologies on sustainability practices. Annual scientific production and journal analyses highlight key contributors to the adoption of digital technologies in sustainability accounting, reporting and assurance. Keyword cooccurrence analyses have identified key themes in sustainability accounting, reporting and assurance, highlighting the transformative role of digital technologies such as artificial intelligence (AI), blockchain, Internet of Things (IoT) and big data. These technologies enhance corporate accountability, transparency and sustainability by automating processes and improving data accuracy. The integration of these technologies supports environmental, social and governance (ESG) reporting, circular economy initiatives and strategic decision-making, fostering economic, social and environmental sustainability. Cluster-by-coupling analyses delve into nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures ESG data and AI enhances life cycle assessments and reporting authenticity. In addition, digital transformation impacts environmental performance, big data optimizes resource use and edge computing improves eco-efficiency. Furthermore, this study identifies avenues for future research to advance the understanding and implementation of digital technology in sustainability accounting, reporting and assurance practices.

Research limitations/implications

Academically, this research enriches the understanding of how digital technologies shape sustainability practices and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation of these technologies, ensuring alignment with global sustainability goals.

Originality/value

This study offers a detailed analysis of the performance and intellectual framework of research on implementing digital technology in sustainability accounting, reporting and assurance. It highlights the evolving research landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 September 2023

Moustafa Mohamed Nazief Haggag Kotb Kholaif, Bushra Sarwar, Ming Xiao, Milos Poliak and Guido Giovando

This study aims to explore the pandemic's opportunities for enhancing the environmental practices of the food and beverages green supply chains and its effect on the supply…

Abstract

Purpose

This study aims to explore the pandemic's opportunities for enhancing the environmental practices of the food and beverages green supply chains and its effect on the supply chains' viability by exploring the relationship between fear and uncertainty of COVID-19, food and beverages green supply chain management (F&B-GSCM) and supply chains’ viability based on the two dimensions (robustness and resilience) and examine the moderating effect of innovative technology adoption like big data analysis (BDA) capabilities and blockchain technologies (BCT) on this relationship.

Design/methodology/approach

This study adopted partial least squares structural equation modeling (PLS-SEM) on a sample of 362 F&B small and medium enterprises (SMEs)’ managers in the Egyptian market for data analysis and hypothesis testing.

Findings

The empirical results show that the fear and uncertainty of the pandemic have a significant positive effect on green supply chain management (GSCM). Also, BDA moderates the relationship between fear and uncertainty of COVID-19 and GSCM. However, BCT do not moderate that relationship. Similarly, GSCM positively affects supply chain viability dimensions (robustness and resilience). In addition, F&B-GSCM significantly mediates the relationship between fear and uncertainty of COVID-19 and supply chain viability dimensions (robustness and resilience).

Practical implications

Food and beverages (F&B) managers could develop a consistent strategy for applying BCT and BDA to provide clear information and focus on their procedures to meet their stakeholders' needs during COVID-19. Governments and managers should develop a consistent strategy to apply food and beverages supply chains (F&B SCs)' green practices to achieve F&B SCs' resilience and robustness, especially during the pandemic.

Originality/value

The Egyptian F&B SCs have been linked directly with many European countries as a main source of many basic food and agriculture products, which have been affected lately by the pandemic. Based on the “social-cognitive,” “stakeholder” and “resource-based view” theories, this study sheds light on the optimistic side of the COVID-19 pandemic, as it also brings the concepts of F&B-GSCM, SC resilience, SC robustness and innovative technologies back into the light, which helps in solving F&B SC issues and helps to achieve their viability.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 21 August 2023

Adeel Shah, Musawir Ali Soomro, Arsalan Zahid Piprani, Zhang Yu and Muhammad Tanveer

The desire of international retail brands to implement sustainable supply chain practices in the fashion value chain and improve suppliers' sustainability efforts; this research…

Abstract

Purpose

The desire of international retail brands to implement sustainable supply chain practices in the fashion value chain and improve suppliers' sustainability efforts; this research paper elucidates the relationship between blockchain technology and sustainability to impact apparel firms' triple bottom line.

Design/methodology/approach

For studying the impact of sustainable supply chain practices on the triple bottom line, a survey questionnaire was chosen and sent out to 500 garment companies simultaneously, of which 371 responded. The data collected is cross-sectional. The questionnaire survey was developed keeping in mind a few demographic elements such as experience, age and qualification to generalize the findings. For analysis, SmartPLS is used to run model structuring and regression analysis.

Findings

Test runs on model structure confirm the instrument's validity and reliability. Bootstrapping on the theoretical model to test developed hypotheses suggests that supply chain sustainability practices positively affect social, environmental and economic performance in a direct relationship. Further, indirect relation testing conducted to test blockchain technology's moderation influences only the constructs' relations.

Research limitations/implications

The clubbing of sustainable supply chain practices and blockchain technology is a novel idea in the apparel industry; however, there are more constructs in the context of practice-based theory and supply chain which impact firm performance. Also, the research limits itself from discussing IT infrastructure and smart contract types that impact the technology's performance.

Practical implications

The study provides a framework for interpreting the synergetic influence of SSCP on firm social, environmental and economic performances, which is demanded both by consumers and regulators in an industry. The results suggest that managers sustainably design the production ecosystem, thus eliminating any discrepancy or slackness in the complete chain. Usually, suppliers are ignored, which are precursors in implementing SSCP.

Originality/value

The paper studies sustainability problems through ecological modernization theory and practical-based theory giving a unique perspective on the issue faced by the apparel industry and combining sustainable supply chain practices and blockchain.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

Keywords

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