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Article
Publication date: 28 January 2019

Samanthi Silva and Stefan Schaltegger

The necessity to assess and manage supply chains to be free from social problems such as human and labour rights abuses has become particularly apparent since the introduction of…

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Abstract

Purpose

The necessity to assess and manage supply chains to be free from social problems such as human and labour rights abuses has become particularly apparent since the introduction of conflict minerals regulations in the United States (Dodd-Frank Act) and the European Union. Similarly, stakeholders demand that products are free from social problems. Ever more companies are therefore challenged to assess and manage social issues in their supply chains. At the same time, the increasing literature on assessment and management of social issues is disperse and an overview missing. This paper aims to provide an overview of the existing literature on social assessment and management approaches relating to conflict minerals and connected to social issues in supply chains.

Design/methodology/approach

A review of the academic literature on social assessment and management of conflict minerals to provide an overview is currently missing. This paper addresses this gap by systematically reviewing the existing research literature on approaches for the social assessment and management of conflict minerals from a supply chain perspective.

Findings

The systematic literature review found 21 social assessment and 30 social management approaches with reference to conflict minerals, with the most referenced approach being the OECD guidelines. Overall, the conflict mineral related literature discusses rather general social assessment and management approaches, such as codes of conduct, while the effectiveness of the approaches is not analysed in depth. The paper finds that an analysis of the effectiveness and interlinkages of different approaches is missing. The large variety of social and human rights issues addressed in the academic literature ranges from corruption to violence, going beyond the scope of regulations focused on conflict minerals. This indicates that regulations on conflict minerals and the consequences for management are seen as a specific case with wider implications for future regulations and the necessity for management to solve social problems in supply chains in an effective way.

Research limitations/implications

The review paper is conceptual and develops a framework to classify social assessment and management approaches for conflict minerals, drawing on the supply chain management literature.

Practical implications

The overview reveals that research refers to broader social assessment and management approaches indicating wider implications for assessing and managing social issues in supply chains in general, irrespective of whether they are conflict mineral related. Research has, however, so far not addressed the effectiveness and interlinkages between social assessment and management approaches. The aim of the emerging regulations, however, is to foster more effective management of social issues in supply chains. Management is therefore challenged to develop and implement innovative approaches to effectively reduce social problems in supply chains beyond conflict minerals. Conclusions are drawn for management and research.

Social implications

The paper highlights the need for collaboration with NGOs, industry associations and suppliers, recommending to engage in supplier development.

Originality/value

The paper conducts the first systematic review of academic literature on conflict mineral related social assessment and management approaches. A framework is proposed to classify social assessment and management approaches based on supply chain management literature. While conflict minerals often represent a small fraction of components in a product, they can have huge and costly implications for companies, which require (potentially) large changes for the sourcing and supply strategy of a company. Conflict mineral regulations represent the first attempt to regulate social and human rights abuses in supply chains holding companies responsible for misconduct caused by suppliers abroad.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 11 June 2018

Samanthi Silva and Edeltraud Guenther

The purpose of this paper is to first present potential areas of research for measuring sustainability performance that emerged in a joint researcher–practitioner workshop at the…

1465

Abstract

Purpose

The purpose of this paper is to first present potential areas of research for measuring sustainability performance that emerged in a joint researcher–practitioner workshop at the 19th Environmental and Sustainability Management Accounting Network Europe Conference, organized in cooperation with the World Business Council for Sustainable Development. Second, the methodology applied to gain these insights, the world café approach, is critically reviewed.

Design/methodology/approach

The applied method, a world café approach, facilitates collaborative dialogue and was used in the workshop to uncover underlying research themes. A generalized process flow diagram for a world café is presented, highlighting critical aspects that can guide researchers considering the use of the world café method. The results are structured by means of the 5 W (who, what, where, when, why) and 2 H (how) questions, also known as the elements of circumstance.

Findings

Key topics discussed by conference attendees are identified and an overview of potential areas of research are established concerning “measuring sustainability performance”, with a topical focus on impact measurement and value of sustainability. Furthermore, based on the topics identified by practitioners and researchers, this paper develops a list of questions that can guide future research. Finally, the world café method as a means of generating insights into complex topics such as sustainability performance is evaluated.

Practical implications

The list of research questions identified in this paper can serve as guidance for researchers for selecting relevant, practice-oriented research topics. The value of the world café method as an approach to facilitating the generation of participatory and collaborative insights was confirmed for sustainability management. The generalized process flow diagram can act as a starting point when considering the world café method for facilitating large transdisciplinary groups.

Social implications

The world café is a method for facilitating practitioners and researchers exchange, and thereby presents an opportunity for spanning the research–practice gap. By bringing practitioners and researchers together to identify research areas, future research is more likely to have positive social implications.

Originality/value

The paper presents a recent interpretation of future research gained from a large number of sustainability professionals, including practitioners and researchers, by bringing them together using a world café. The world café is a valuable method for a collaborative set-up with immediate feedback loops, which encourages dialogue, in contrast to surveys or individual interviews, on future developments in the field.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 4
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 6 November 2023

Katherine L. Christ, Samanthi Dijkstra-Silva, Roger L. Burritt and Stefan Schaltegger

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management…

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Abstract

Purpose

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

Design/methodology/approach

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Findings

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

Practical implications

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

Originality/value

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

Available. Open Access. Open Access
Article
Publication date: 17 December 2024

Michelle Gutsch, Johanna Mai, Nelli Ukhova and Samanthi Dijkstra-Silva

International trade and its effects on the environment are increasingly discussed both in academia and by policymakers. To counter negative effects of international trade on the…

327

Abstract

Purpose

International trade and its effects on the environment are increasingly discussed both in academia and by policymakers. To counter negative effects of international trade on the environment, so called environmental provisions have been integrated in trade agreements aimed at businesses and economies. However, as both the intent and effectiveness of these provisions are controversial, this paper aims to provide an overview of the current state of research and identified key factors influencing their effectiveness.

Design/methodology/approach

The authors conduct a systematic literature review of 44 papers on the effects of environmental provisions in international trade agreements on the environmental performance of businesses, as well as economies from 1992 to mid-2024.

Findings

The integration of environmental provisions into trade agreements generally has positive effects on the environment while their effectiveness is influenced by their design and several boundary conditions. Alongside the importance of effective enforcement mechanisms, reputation concerns of businesses and lobbyism are discussed as intermediary factors in the design and impact of environmental provisions.

Practical implications

The insights can benefit policymakers to optimize future environmental provisions and advance the effectiveness of policies aimed at balancing the effects of trade liberalization with environmental protection.

Social implications

Social sustainability is increasingly relevant for creating more sustainable trade policy while societal mechanisms seem to be an adequate tool to ensure effective enforcement of ecological provisions.

Originality/value

To the best of the authors’ knowledge, this review is the first of its kind to provide a systematic overview of the literature on the effectiveness of environmental provisions that combines the micro-level of businesses and macro-level of economies, although the importance for trade in general and environmental protection, in particular, has been recognized in the academic literature.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Available. Open Access. Open Access
Article
Publication date: 21 November 2024

Jeanine Kirchner-Krath, Samanthi Dijkstra-Silva, Benedikt Morschheuser and Harald F.O. von Korflesch

Given the urgency of corporate engagement in sustainable development, companies seek ways to involve their employees in sustainability efforts. In this regard, gamified systems…

319

Abstract

Purpose

Given the urgency of corporate engagement in sustainable development, companies seek ways to involve their employees in sustainability efforts. In this regard, gamified systems have gained attention as a novel tool to promote sustainable employee behavior. However, as the research field matures, researchers and practitioners are confronted with a scattered academic landscape that makes it difficult to grasp how gamification can be designed to engage employees in sustainable behavior and to understand how gamification effects unfold at psychological, behavioral and corporate levels of sustainability.

Design/methodology/approach

This paper uses a systematic literature review to consolidate the existing knowledge on gamification designs and their effects on sustainable employee behavior.

Findings

Studies have explored a variety of utilitarian and achievement-, immersion- and social-related gameful affordances to promote positive behavior- and system-related psychological effects as a basis for employee engagement in sustainable behavior. However, the evidence regarding their impact on rational decision-making processes and overcoming the intention-action gap inherent in sustainability is still limited. Nevertheless, several studies in focused areas indicate the potential to elicit behavioral changes that drive sustainability outcomes at the corporate level as well.

Originality/value

Our study provides three main contributions. First, we develop a conceptual framework that illustrates how gamification can drive sustainable behavior in the workplace. Second, we derive seven agenda points to guide future research on gamification for corporate sustainability. Third, we deduce three practical approaches to use gamification as a strategic intervention to promote sustainable behavior in organizations.

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Article
Publication date: 19 August 2020

Ganguli Eranga Harshamali Wijewardhana, Samanthi Kumari Weerabahu, Julian Liyanage Don Nanayakkara and Premaratne Samaranayake

The main purpose of this paper is to assess the technological view of apparel new product development (NPD) process through a framework for improving the efficiency of NPD process…

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Abstract

Purpose

The main purpose of this paper is to assess the technological view of apparel new product development (NPD) process through a framework for improving the efficiency of NPD process in Sri Lankan apparel industry.

Design/methodology/approach

The study uses literature review, a survey and in-depth interviews of industry experts for data collection. Descriptive analysis and correlation analysis are used to identify the relationship between NPD process performance and Industry 4.0 (I4) technology components.

Findings

All technology components are enablers of NPD process, yet the relative importance of technology components varies within the NPD life cycle. Technoware is identified as the most significant, while Humanware component is the least significant for the advancement of I4 technologies in the NPD process.

Research limitations/implications

Despite the novelty of research investigation into NPD process using I4 technologies in apparel industry, it is limited to one geographical location and a small segment of the industry.

Practical implications

This paper assists apparel industry practitioners to better understand and prioritize I4 technology components in the NPD life cycle for their successful adoption and for reaping the benefits.

Originality/value

This research generates new knowledge on the adoption of I4 technologies using industry insights into technology components mapped/aligned with key stages of NPD life cycle.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 8
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 4 April 2017

Nuwan Gunarathne and Samanthi Senaratne

This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional…

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Abstract

Purpose

This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional Cooperation) nation, from an expansion diffusion perspective.

Design/methodology/approach

The study followed two analytical steps. First, the adopter groups of IR of the country’s stock exchange were identified based on their annual reports. Second, the key stakeholders (both internal and external) in the process of IR diffusion in the country were interviewed. Thereafter, a content analysis of these semi-structured interviews was carried out based on the demand-pull and supply-push sides of the diffusion theory of innovation.

Findings

The temporal trend of IR suggests that the country is currently in the diffusion stage with many first time adopters are likely to join the bandwagon of IR. In the primary stage, its early adoption has been driven by the efficient-choice perspective. However, in the diffusion stage, most of the adopters are driven by fashion setting, which is mainly attributable to the active propagators in the supply side of IR diffusion. IR has been mainly a transition evolving through the incremental changes in sustainability reporting. Many firms have not internalized the IR principles with the danger of IR becoming a mere reporting mechanism.

Originality/value

The application of both demand-pull and supply-push sides of the diffusion theory of innovation is still limited, particularly in the case of new reporting mechanisms. The study provides new insights into how these two forces contribute to creating a “practice-reporting portrayal gap” in IR.

Details

Managerial Auditing Journal, vol. 32 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 12 September 2024

Sarina Abdul Halim-Lim, Adi Ainurzaman Jamaludin, A.S.M. Touhidul Islam, Samanthi Weerabahu and Anjar Priyono

Today’s businesses are looking for a circular bioeconomy (CBE) to develop a sustainable manufacturing process as industrial operations result in significant amounts of waste…

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Abstract

Purpose

Today’s businesses are looking for a circular bioeconomy (CBE) to develop a sustainable manufacturing process as industrial operations result in significant amounts of waste materials and the depletion of natural sources. The industry commonly applies techniques such as lean manufacturing (LM), digital innovations (DI) and green practices (GP) for operational and quality improvement. However, publications explaining how these technologies enable the CBE transition are scarce. This study examines CBE components, common practices of each technology facilitating the CBE transition, problems of solitary technology deployment as well as coupling technologies for the CBE transition.

Design/methodology/approach

A scoping review was conducted to analyse previous studies in this new field. The data collection is in a quantitative manner, but the data synthesis process follows a similar method of synthesising data in the grounded theory method, which includes familiarisation with the data, open-coding and finalisation of the themes.

Findings

Critical components of CBE were identified as biobased goods, industry symbiosis, material resource efficiency, renewable energy, product lifecycle and sharing economy. GP is the most prominent in moderating the CBE transition. We identify each technology has coupled relationships (Lean-4.0, Green-Lean and Green-4.0) technologies facilitated by the circularity concept, which form the core pillars of enablers and advance the CBE paradigm.

Research limitations/implications

This study demonstrates that combining lean principles with green technology and digital technologies can effectively decrease waste and resource usage in biobased manufacturing processes, therefore endorsing the concept of resource efficiency in circular bioeconomy models.

Practical implications

The results allow entrepreneurs to strategically incorporate different existing technologies to meet CBE fundamental objectives by initiating it with dual technologies and facilitate industry professionals and regulators to support the improvement of environmental sustainability performance in the manufacturing industry. The management will be able to focus on the common practices across the technologies, which have a dual benefit for both operational and environmental performance.

Originality/value

The paper makes the first attempt to present the synergic impact of the three quality management technologies on a new concept of sustainability, CBE.

Details

Management of Environmental Quality: An International Journal, vol. 36 no. 1
Type: Research Article
ISSN: 1477-7835

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Article
Publication date: 4 December 2024

Matthew Phillip Johnson, Jakob Strobel and Gregory Trencher

To achieve net-zero by mid-century consistent with the Paris Agreement, companies must urgently formulate and implement decarbonization actions. While previous research has…

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Abstract

Purpose

To achieve net-zero by mid-century consistent with the Paris Agreement, companies must urgently formulate and implement decarbonization actions. While previous research has categorized numerous carbon management and carbon accounting actions, these domains have often been studied in isolation. We classify carbon management actions into four categories (inaction, ineffective, supportive and effective) and connect them to carbon accounting actions in a subsequent step, revealing four archetypical patterns of corporate decarbonization responses. The primary aim of this empirical study is to comprehensively assess how companies implement carbon management and carbon accounting actions in parallel and build an understanding of the various factors affecting each other, and how these domains affect carbon performance altogether.

Design/methodology/approach

This study adopted a maximum diverse sampling approach to assess carbon management actions in 22 international companies and link them to carbon accounting actions. Data sources included interviews with sustainability managers, field notes from a joint meeting and sustainability reports. The heterogeneous sample aimed for maximum diversity, covering various sectors and headquarters locations, yet all companies have communicated a commitment to reducing carbon emissions. A qualitative content analysis was used to find connections between carbon management actions and carbon accounting actions, resulting in four archetypical patterns.

Findings

The study identifies a range of carbon management actions, from inaction to effective action, and corresponding carbon accounting actions for monitoring, disclosure, and internal information use. Effective carbon management actions correlate with comprehensive carbon accounting actions, while ineffective management shows limited use of these actions. Based on these findings, we examine links between carbon management and carbon accounting and identify four archetypical patterns of corporate decarbonization responses.

Originality/value

This study examines the interconnectedness of carbon management and carbon accounting, identifying archetypical patterns that explain their effectiveness in reducing corporate carbon emissions. It provides a framework for analyzing companies’ carbon management and highlights the essential role of carbon accounting in monitoring, disclosing and internal data use. Said framework and conclusions can guide future research and management.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 August 2016

Arosha S. Adikaram

As prior research has indicated, women who experience behaviors that fall under the accepted definitions of sexual harassment, do not label, acknowledge, or claim these behaviors…

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Abstract

Purpose

As prior research has indicated, women who experience behaviors that fall under the accepted definitions of sexual harassment, do not label, acknowledge, or claim these behaviors as such. The purpose of this paper is to explore an alternative explanation for this non-labeling by arguing that apprehension in expressing sexuality, stemming from apparent subjugation of sex and sexuality by society, posited in a culturally value laden backdrop, leads to Sri Lankan women not labeling or acknowledging sexual harassment.

Design/methodology/approach

Employing grounded theory, in-depth, one-on-one interviews were conducted with 40 working women.

Findings

It was revealed that social construction of gender and sexuality in Sri Lankan society, with its instilled moralistic beliefs and norms such as respectability, sexual innocence, chastity, and purity among women, suppress and govern their sexuality in the workplace. The resultant self-surveillance and self-discipline lead to women evading expressing and using vocabulary denoting sexuality – including the term “sexual harassment” – mainly for fear of social censorship, self-blame, and victim blame.

Practical implications

The study shows how policies and procedures of sexual harassment must heed the gendered everyday realities of women in workplaces and questions the capacity and utilization of these laws and policies that employ the label “sexual” in addressing the issue.

Originality/value

This paper advances knowledge on sexual harassment by providing new insights on how cultural values and norms leading to social construction of gender and sexuality play an important role in non-labeling of sexual harassment. Moving further, this paper illustrates how Foucault’s treatise of “sexuality and power,” and “social construction of reality” can be employed to theorize non-labeling.

Details

Personnel Review, vol. 45 no. 5
Type: Research Article
ISSN: 0048-3486

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