International Journal of Sustainable Strategic Management
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International Journal of Sustainable Strategic Management (7 papers in press)
Stakeholders' Influence on Environmental Management Accounting Practices by Stephanie Phang, A.K. Siti-Nabiha, Dayana Jalaludin Abstract: This study explores on the roles of different stakeholders in shaping the organisations environmental management accounting (EMA) practices. By identifying the different salient stakeholders, as well as their demands and influence, the focus of this study is to address the motivations and types of environmental management and EMA practices that are being implemented. A case study of an airport operator is used with data collected from interviews, documentary review and observations at the case organisation. Both the external and internal stakeholders demand for particular environmental information shaped the implementation of selective environmental management practices including the depth and breadth of these practices. This study also highlights on the utilization of EMA information in enhancing operational process, profitability as well as the companys reputation. Keywords: – environmental management accounting; environmental practices; salience stakeholders; environmental sensitive industry.
Integrating Institutional Theory and Resource-based View in explaining Corporate Climate Change Disclosure by Say Keat Ooi Abstract: Climate change has been the talk of the town for some time now, acknowledging the crisis that would impact the triple bottom line of people, planet, and profit. It is happening at an alarming rate than people anticipated. Businesses are disclosing more climate change information than ever before to meet stakeholders' information needs. Despite the overwhelming corporate social responsibility claims and sustainable growth concerns, the extent of corporate climate change disclosure varies among businesses. Drawing on the integration of institutional theory and resource-based view, this paper aims to elucidate the heterogeneity in climate change disclosure among firms that are subjected to comparable institutional pressures. Based on the analysis, government ownership, foreign ownership, climate-sensitive industry membership, and sustainable business network membership are crucial in influencing climate change disclosure. The findings also show that directors with international experience facilitate climate change disclosure in firms with higher foreign ownership. Additionally, corporate financial performance is tied to climate change disclosure, signifying that going green pays off. Overall, this research offers theoretical and practical implications, as well as future research directions. Keywords: Climate change disclosure; institutional pressure; organisational resource; corporate financial performance; directors with international experience.
The opaqueness conundrum in fast fashion global supply chains: the irony of hiding what we are trying to find by William Rick Crandall, John A. Parnell Abstract: Globalisation has increased the complexity of supply chains. Multiple tiers have become more frequent and usually include suppliers in different parts of the world. This complexity has engendered opaqueness across the supply chain, particularly beyond the first tier. Some firms are addressing this challenge with varying degrees of success through monitoring, transparency, and traceability. We assess the problem by evaluating the fast fashion industry and evaluate supply chain tiers, the race to the bottom, and the opaqueness conundrum. We also offer implications for researchers and management. Keywords: supply chain; fast fashion; opaqueness; transparency; traceability; sustainability; globalisation; monitoring; race to the bottom; opaqueness conundrum. DOI: 10.1504/IJSSM.2021.10041348
Economic growth strategy: an empirical analysis of the determinants of the private saving rate in Lebanon by Roy Joseph Khoueiri, Elie Menassa, Joe Tanos Chahine, Elie Shahda Shahda Abstract: Stemming from the factuality that a nation's saving rate is a key indicator of the investment rate, a decisive influencer on economic growth, this empirical study aims at analysing the determinants of the Lebanese private saving rate. Private saving is a vital element to the Lebanese national saving rate, as the other constituent, the public saving rate, has remained persistently negative throughout the post-war period, hence accentuating the importance of researching its determinants. Secondary data covering the period from 1980 to 2014 is employed in the aim of testing seven hypotheses linking private saving to both demographic and macroeconomic variables. The findings provide evidence of significant negative causality between the dollarisation rate and growth in urbanisation rate with private saving as expected, while the income variable unpredictably showed a negative causal relationship. These implications help determine the proper strategy to follow for more effective planning and policy making. Keywords: private saving rate; dollarisation rate; urbanisation rate; income; interest rate; inflation; age dependency; Lebanese; economic growth; growth strategy; saving determinants; saving; Lebanon. DOI: 10.1504/IJSSM.2021.10036986
The impact of dynamic capabilities on competitive advantage: an empirical study of firms in the customs clearing and freight forwarding industry in Zimbabwe by Trust Mutsvanga Abstract: Although the impact of dynamic capabilities on competitive advantage has been subjected to recurrent scrutiny in both theoretical and empirical studies, there is however still no consensus. In addition, such studies have been skewed towards developed countries. This study cures both the geographical gap and the disagreement among researchers by testing the relationship between dynamic capabilities and competitive advantage from a third world perspective. Based on a survey of 70 firms in the customs clearing and freight forwarding industry in Zimbabwe, this study finds that dynamic capabilities are the holy grail of competitive advantage. This significant linkage reduces the scarcity of empirical support to the relationship between dynamic capabilities and competitive advantage. Keywords: dynamic capabilities; competitive advantage; VUCA; sensing capabilities; seizing capabilities; reconfiguration capabilities. DOI: 10.1504/IJSSM.2021.10041354
How to develop a corporate social responsibility strategy by Sarah Margaretha Jastram, Zara Berberyan Abstract: In this paper, we derive a systematic framework for corporate social responsibility (CSR) strategy development, which aims to guide managers in formulating a competitive CSR strategy that allows for more innovative and unique CSR approaches and reduced isomorphism. Despite the well-documented advantages of strategic CSR, there is a lack of coherent management models on how to develop a comprehensive CSR strategy. This gap results in increasingly exchangeable and often not strategic CSR practices. By transferring general models of strategy formulation to the CSR context and complementing each step with CSR-specific analytical tools based on an integrated supply chain perspective, we offer a well-grounded guiding framework for CSR strategy formulation and analysis. Keywords: CSR strategy; CSR strategy development; CSR positioning. DOI: 10.1504/IJSSM.2021.10041355
How to institutionalise language change in management accounting: the influence of acceptance and belief in the case of 'value creation accounting' by Philipp Hummel Abstract: This paper aims to examine the antecedents for creating change in organisational decision-making procedures through the management accounting tool 'value creation accounting' at a German retailer of organic food. The study expands previous research on drivers and barriers of management accounting change by giving first insights into the role of language in management accounting change processes using a qualitative research approach. Findings highlight the importance of understanding and belief by leaders as well as acceptance by employees for institutionalising management accounting change. Keywords: management accounting; decision-making practices; language; organisational change. DOI: 10.1504/IJSSM.2021.10041372