Timothy Hedley, Barbara Porco, Timothy Lee Keiningham, Lerzan Aksoy, Leigh Anne Statuto and Muslim Amin
This investigation highlights the discrepancies in sustainability reporting practices, and their implications for sustainable service.
Abstract
Purpose
This investigation highlights the discrepancies in sustainability reporting practices, and their implications for sustainable service.
Design/methodology/approach
A comparative analysis methodology was employed, examining sustainability reports from similarly situated companies, specifically PepsiCo and Coca-Cola and The Home Depot, Lowe’s and HomePro. This approach was chosen to uncover variances in sustainability reporting and practices within these sectors using the Sustainability Accounting Standards Board (SASB) guidelines which all four firms followed in their sustainability reports.
Findings
The study reveals significant disparities in how companies within the same industry apply SASB guidelines. These inconsistencies highlight a broader issue of non-standardization in sustainability reporting, leading to challenges in effectively evaluating the relative performance of companies in the same sector.
Practical implications
The findings suggest managers must prioritize standardized and transparent sustainability reporting to build stakeholder acceptance and trust.
Originality/value
This paper contributes to the existing literature by providing a detailed comparison of sustainability practices in two distinct industry sectors. It offers new insights into the challenges and importance of standardizing sustainability reporting and the potential impact on stakeholders.
Details
Keywords
Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
Molly R. Burchett, Rhett T. Epler, Alec Pappas, Timothy D. Butler, Maria Rouziou, Willy Bolander and Bruno Lussier
The purpose of this paper is to conceptualize the notion of thin crossing points from a social network perspective and to outline the concrete networking strategies that enable…
Abstract
Purpose
The purpose of this paper is to conceptualize the notion of thin crossing points from a social network perspective and to outline the concrete networking strategies that enable salespeople to foster mutually valuable resource exchange (i.e. to thin crossing points) across a selling ecosystem.
Design/methodology/approach
The authors integrate extant theoretical perspectives to advance a conceptual framework of sales-related networking across three key actors in a selling ecosystem: intraorganizational selling actors and actors in customers and external partner organizations.
Findings
Thin crossing points are defined as figurative transaction points at the boundary between organizations or organizational subunits at which actors engage in mutually valuable resource exchange in the process of value cocreation. To thin crossing points with key ecosystem actors, salespeople must adapt networking strategies considering the time and trust constraints inherent in a network relationship. Such constraints inform the most advantageous network centralities (degree, eigenvector and betweenness) and actions to impact key network properties (tie strength, contact diversity) that enable salespeople to efficiently develop social capital and thus to optimally thin crossing points across a selling ecosystem.
Originality/value
To the best of the authors’ knowledge, this study is the first social network-based exploration of salespeople’s role in thinning crossing points with key ecosystem actors. It advances a novel conceptual framework of sales-related networking strategies that foster social capital development and optimally thin crossing points across a selling ecosystem.
Details
Keywords
Women cross-border traders face impediments in their entrepreneurial work from time-to-time. To overcome these impediments, females need to take on self-concept (self-esteem…
Abstract
Purpose
Women cross-border traders face impediments in their entrepreneurial work from time-to-time. To overcome these impediments, females need to take on self-concept (self-esteem, self-confidence, social roles) mediated by self-organization (adaptability, interaction, team working) in order to thrive in cross-border trading (CBT), using evidence from Uganda. So, in this paper the authors explain the behavior of a female who succeeds in CBT with interest of scaling it up to empower more female entrepreneurs.
Design/methodology/approach
This study is a correlational and cross-sectional type. A questionnaire survey of 288 females was used. The data collected were analyzed through SPSS.
Findings
The results reveal that self-concept, mediated by self-organization, controlled by tenure in business and the age of a female in CBT significantly influences CBT behavior among females in Uganda.
Research limitations/implications
This study focused on females who are involved in CBT in Uganda. Therefore, it is likely that the results may not be generalized to other settings. The results show that for females to succeed in CBT, self-concept and self-organization affect CBT behavior once they are controlled by tenure in business and the age of a female in CBT at more than 30 years of age and longer than 5 years.
Originality/value
This study provides initial evidence that self-concept, mediated by self-organization, controlled by tenure in business and age of a CBT directly affects CBT behavior, using evidence from an African developing country – Uganda.