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Article
Publication date: 10 February 2020

Somaiya Yunus, Evangeline O. Elijido-Ten and Subhash Abhayawansa

This paper aims to examine whether the perceived pressures from stakeholders with high potential to cooperate and/or threaten the firm’s survival affect the decision to adopt…

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Abstract

Purpose

This paper aims to examine whether the perceived pressures from stakeholders with high potential to cooperate and/or threaten the firm’s survival affect the decision to adopt carbon management strategies (CMSs).

Design/methodology/approach

A logistic panel regression model is estimated using longitudinal data from Australia’s Top-200 listed firms over seven years from 2009 to 2015. The authors test the firm’s propensity to adopt CMSs conditioned on the influence of four groups of stakeholders: the regulators, institutional investors, media and creditors. Data on CMSs adopted by firms are sourced from Thomson Reuters ASSET4 database, the Carbon Disclosure Project survey, annual reports, company websites and sustainability reports.

Findings

The authors show that stakeholder pressures are associated not only with the adoption or non-adoption of CMSs but also with the type of CMSs adopted. Three types of CMSs are identified, namely, compensation, reduction and innovation strategies. The findings reveal that CMS adoption and the firms’ propensity to adopt compensation and reduction strategies are significantly related to perceived pressures from the regulators, media and creditors. While pressure from the regulators is also associated with the firms’ propensity to adopt innovation strategies, a more advanced type of CMSs, the potential pressure from the media and creditors are not significantly related.

Practical implications

The findings imply that a firm’s adoption of CMSs is not merely about managing stakeholders in the regulatory sphere but also about taking into account the perceived pressures from non-regulatory stakeholders and the context-dependent nature of their influences. The authors show that by influencing the voluntary disclosure of carbon emissions, the government continues to be effective in encouraging firms to take action on climate change despite the abolition of the carbon tax in Australia.

Social implications

This study highlights that, apart from a heavy-handed approach, regulators can adopt softer forms of regulation such as the National Greenhouse and Energy Reporting (NGER) Act and a less invasive, stakeholder-driven approach to encourage firms to adopt CMSs and thereby work towards climate change mitigation.

Originality/value

This study extends the literature by showing that perceived pressure from some stakeholders found to be influential in relation to some corporate decisions (such as environmental strategy adoption and climate-change-related disclosure) may not necessarily be influential in relation to CMS adoption.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 7
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 1 February 2016

Somaiya Yunus, Evangeline Elijido-Ten and Subhash Abhayawansa

– The purpose of this longitudinal study is to examine the determinants of carbon management strategy (CMS) adoption among Australia’s top 200 listed firms.

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Abstract

Purpose

The purpose of this longitudinal study is to examine the determinants of carbon management strategy (CMS) adoption among Australia’s top 200 listed firms.

Design/methodology/approach

A legitimacy theory framework is adopted to investigate whether any significant relationship exists between a firm’s decision to adopt CMS and internal organisational factors, such as the presence of an environmental management system (EMS), as well as corporate governance factors like having an environmental committee, board size and board independence. Content analysis of Carbon Disclosure Project data and other publicly available information sourced from firm websites, annual reports and stand-alone sustainability reports is conducted, covering the period from 2008 to 2012.

Findings

Logistic regression analyses confirm that firms adopting CMS are more likely to have an EMS, an environmental committee, larger board size and greater board independence. The study also finds significant association between CMS adoption, firm size, leverage and environmental sensitivity of the firm’s industry.

Originality/value

The study shows that internal organisational factors and corporate governance attributes play a vital role in maintaining organisational legitimacy through CMS adoption. The findings of this study should be of interest to report providers (i.e. reporting firms), report users (such as investors and consumers) and policymakers.

Details

Managerial Auditing Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 23 November 2021

Anurodhsingh Khanuja and Rajesh Kumar Jain

Supply chain integration (SCI) and flexibility (SCF) are recognised as crucial business practices and capability in the global competitive market. However, limited research has…

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Abstract

Purpose

Supply chain integration (SCI) and flexibility (SCF) are recognised as crucial business practices and capability in the global competitive market. However, limited research has paid attention to study the relationship between SCI, SCF and their impact on supply chain performance (SCP). Therefore, the purpose of this paper is to establish a relationship between integration, flexibility and performance.

Design/methodology/approach

The structural equation modelling technique was used to analyse the 187 data collected from Indian organisations through the survey methodology.

Findings

Findings indicate that external integration contributes significantly to realise SCF and SCP. Sourcing and logistics flexibility also help to improve the SCP. The mediation analysis showed that the association of customer and supplier integration with SCP is partially and fully mediated by logistics flexibility, respectively. This study suggests that integration influences the SCP when the firm has a strong association with downstream partners and enough capability for logistics flexibility.

Research limitations/implications

The study has collected cross-sectional data to analyse the relationship between SCI, SCF and SCP. However, as integration requires an effort of the years, longitudinal data and industry-specific studies may provide comprehensive views to validate the results of this study.

Originality/value

Building on relational view theory and dynamic capability theory, the study has proposed the SCP assessment framework based on the relationship between SCI and SCF.

Details

Journal of Enterprise Information Management, vol. 35 no. 6
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 14 May 2021

Anurodhsingh Khanuja and Rajesh Kumar Jain

This paper aims to establish a relationship between supply chain integration (SCI) and supply chain flexibility (SCF) to develop a two-dimensional approach, i.e. integrated…

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Abstract

Purpose

This paper aims to establish a relationship between supply chain integration (SCI) and supply chain flexibility (SCF) to develop a two-dimensional approach, i.e. integrated flexibility.

Design/methodology/approach

Building on a relational view and dynamic capability theory, this paper argues that integrated flexibility is the strategy that enables organisations to achieve different positions and states to create distinctive capability. The article has proposed the conceptual framework that connects different supply chain strategies and practices to improve supply chain performance (SCP) considering the cross-disciplinary approach.

Findings

The conceptual framework around the new perspective, i.e. integrated flexibility, is built to deal with issues related to operations management. The paper suggests examining the mediating effect of SCF between SCI and SCP and the moderating role of knowledge management (KM), data analytics (DA) and quality management (QM) practices on their relationship. Moreover, research direction in terms of propositions and implications are developed to showcase how underlying practices streamline the supply chain and lead to superior SCP.

Practical implications

The proposed framework discusses the degree of integration and flexibility levels to guide practitioners in designing a supply chain strategy with their partners and answering how much resources need to be extended to achieve flexible operations and realise SCP.

Originality/value

Authors have developed an entirely new integrated flexibility concept that provides a base to sustain in the competitive market. The foundation of integrated flexibility is built on relational view and dynamic capability theory and supported by DA, QM and KM.

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