Search results

1 – 3 of 3
Open Access
Article
Publication date: 25 April 2024

Mika Luhtala, Olga Welinder and Elina Vikstedt

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…

1312

Abstract

Purpose

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Design/methodology/approach

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

Findings

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

Originality/value

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 7 November 2024

Olga Untilov, Didier Louis, Florence Charton-Vachet and Cindy Lombart

This study examines how substantive and/or associative claims about the local origin of organic products moderate the determinants and consequences of a grocery retailer’s…

Abstract

Purpose

This study examines how substantive and/or associative claims about the local origin of organic products moderate the determinants and consequences of a grocery retailer’s corporate social responsibility (CSR).

Design/methodology/approach

An experiment with four different conditions – no claim, substantive claim (i.e. number of kilometres), associative claim (i.e. photograph of the producer) and a combination of substantive and associative claims – was carried out in a laboratory store in France with 249 consumers who were randomly divided into four independent samples (a between-subjects design). To analyse the data, partial least squares structural equation modelling was mobilised using XLSTAT (2022) software.

Findings

The study indicates that using claims about the local origin of organic products via in-store signage is an appropriate tool for grocery retailers. For the three types of claims considered, the ethics of the offering influences the retailer’s CSR, which has an indirect impact on consumers’ actual purchases of local organic products via two routes: trust and affective commitment and trust and preference for the retailer. However, grocery retailers should favour a combination of substantive and associative claims to create a stronger impact on purchases.

Originality/value

This research extends the use of substantive and associative claims to sustainable products.

Details

International Journal of Retail & Distribution Management, vol. 53 no. 2
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 11 August 2023

Didier Louis, Cindy Lombart, Cindy G. Grappe, Fabien Durif, Charton-Vachet Florence and Olga Untilov

Consumers consider retailers' standard private labels (PLs) as relevant choices, compared to national brands (NBs), and their demand for private label products has increased…

Abstract

Purpose

Consumers consider retailers' standard private labels (PLs) as relevant choices, compared to national brands (NBs), and their demand for private label products has increased significantly over the past decade. At the same time, PLs have undergone a profound transformation as retailers have enhanced their quality. The goal of this research is to investigate the impact of claims used to highlight the enhanced quality of standard PL products on consumers' perceptions and behaviours.

Design/methodology/approach

A between-subjects experiment, set in a store laboratory, was used to study consumers' perceptions and behaviours. The impact of six non-nutrition claims – linked, according to the self-other trade-off, either to concern for consumers' health (internal to the self) or for the environment (external to the self) – on consumers' reactions has been studied. Then, the data collected were analysed with partial least squares structural equation modelling (PLS-SEM).

Findings

This research indicates that health claims retailers make to echo consumers' own concerns have positive impacts at three basic levels: the brand, the retail chain and the store. It also highlights the central role of trust in standard PLs, which, once activated by the non-nutrition claims made by retailers and the increase in the quality of standard PLs thus inferred by consumers, can improve consumers' attitude toward the food retailers' stores and reinforce their intentions to visit again and recommend them.

Research limitations/implications

From a theoretical perspective, this research supplements cue utilisation theory as it applies this framework to standard PLs and establishes that consumers use extrinsic cues (i.e. communications on non-nutrition claims) to infer the quality of standard PL brand products. It also complements scant studies on retailers' corporate social responsibility (CSR) with quality aspects of their own labels as it specifies the levers (i.e. the claims) to use to improve retailers' CSR image and consumers' behaviours.

Practical implications

From a managerial perspective, this research highlights the superiority of retailers' claims related to consumer health and, more specifically, of claims highlighting the natural origin of ingredients. For this specific assertion, trust in the standard PL and the CSR image of the brand have direct and indirect impacts, via attitude toward the stores, on consumers' intentions to return to and to recommend these stores.

Originality/value

Despite the increasing importance of products as effective tools for communicating companies' CSR policies, scant research has been conducted on consumers' reactions to non-nutrition claims, which are increasingly prominent in the marketplace.

Details

International Journal of Retail & Distribution Management, vol. 51 no. 11
Type: Research Article
ISSN: 0959-0552

Keywords

1 – 3 of 3