Level Of Sustainable Performance Research Articles

High-quality assurance, ESG legitimacy threats and board effectiveness

This study aims to investigate whether companies engage high-quality assurance in response to legitimacy threats caused by media coverage of negative sustainability events. Since responsive strategies designed to maintain or repair legitimacy directly emanate from boards, the paper also analyses whether board effectiveness reinforces defensive strategies to maintain a company's reputational capital and public image under environmental, social and governance (ESG) concerns by supporting high-quality sustainability assurance. Using a sample of STOXX Europe 600 index firms from 2015 to 2020, the empirical results confirm the substantive role of assurance. When a company's legitimacy is at risk due to media coverage of ESG misconduct, the assurance of sustainability information is employed as an instrument to aid in repairing the company's legitimacy. In addition, our results confirm that boards with desirable attributes of independence and activity act jointly with assurance quality to legitimise companies. In addition, this paper also brings evidence about the mediating effect of board effectiveness; the impact of negative media ESG coverage on sustainability assurance quality appears to be justified by the effectiveness of the board. The evidence also points to interesting findings concerning controversial industries and countries with tight cultures, where the assurance quality seems not to respond to the legitimacy threats associated with media coverage of undesirable ESG. However, and after studying how the European Directive 2014/95/EU affected the symbolic use of assurance, results confirm that there are no significant differences in the legitimising use of assurance quality after irresponsible ESG actions before and after the directive, and neither, depending on the level of sustainability performance or public enforcement.

Sustainability reporting quality in Malaysia: The intricacy of family controlled and politically connected firms

AbstractThe study contributes to the existing literature by examining the relationship between family‐controlled firms (FCFs), politically connected firms (PCFs), and sustainability reporting quality (SRQ) in Malaysia. The study utilizes panel regression techniques to test the hypotheses. The study's findings revealed that FCFs have a significant negative effect on SRQ. On the other hand, PCFs show a positive significant effect on SRQ. Moreover, the study uncovers a significant and positive interacting effect of PCFs in the relationship between FCFs and SRQ. The implication of this is that politically connected family‐controlled firms (PCFCFs) exhibit higher levels of sustainability performance and disclosure quality. The study offers valuable implications for regulators, scholars, and practitioners. Policymakers can use the insights from this paper to develop regulations and guidelines that encourage family‐controlled firms to improve the quality of their sustainability disclosures. Furthermore, the study provides a foundation for further research in this domain to confirm the result of the present investigation.

Environmental regulations in eco-innovation and sustainable performance in Mexican Automotive Industry

In the literature, evidence has been provided that establishes that compliance with environmental regulations promotes the adoption and implementation of eco-innovation activities in manufacturing firms, since through this type of activities not only are the costs associated with the discharges of pollutants, but also increases the level of sustainable performance of companies. However, little is known about the relationship between environmental regulations, eco-innovation, and sustainable performance, since there are few studies published in the literature that have focused on their analysis, so this study aims to fill this existing gap, and generate new knowledge of the relationship between these three constructs through an extensive review of the literature. Likewise, a questionnaire was distributed to a sample of 460 manufacturing firms in Mexico, analyzing the data through confirmatory factor analysis and structural equation models based on covariance. The results obtained suggest that environmental regulations have positive effects on eco-innovation, and eco-innovation has positive effects on sustainable performance of manufacturing firms in the automotive industry. In this context, the results obtained allowed us to conclude that compliance with environmental regulations established by the public administration, by manufacturing firms in the automotive industry, improve both eco-innovation activities and sustainable performance of organizations.

The Role of Green Supply Chain Management in Improving the Level of Sustainable Performance An Applied Study

The Role of Green Supply Chain Management in Improving the Level of Sustainable Performance An Applied Study

Assessing the Effectiveness of Environmental Sustainability Performance Communication in Tourism: Mediation and Moderation Effects

This study aims to examine how and when different framings of sustainability performance communication influence travelers’ behavioral intentions. Specifically, it examines (1) the effectiveness of sustainability performance communication framing in shaping traveler’s behavioral intentions, (2) the mediating role of perceived commitment to sustainability, and (3) the moderating effect of the level of sustainability performance communicated. The findings of the four experiments conducted revealed that communicating sustainability performance is more effective than not reporting it in determining travelers’ behavioral intentions. Furthermore, an enhancement framing is more effective when communicating sustainability performance than a reduction framing. We also found that tourism provider’s commitment to sustainability explains the impact of sustainability performance communication framing on behavioral intentions. Furthermore, we found that communicating a moderate level of sustainability performance in enhancement framing and a high level in reduction framing is effective. The study provides implications for theory and practice in developing effective sustainability communication.

The impact of industrial Internet of things on sustainable performance: the indirect effect of supply chain visibility

PurposeSustainable management has become a strategic and popular requirement for stakeholders, as the ability to create competitive advantages in the current dynamic business environment and the pressures of digital transformation need to be increased attention in achieving the highest level of sustainable performance. The main objective of this paper is to explore the direct effects of the industrial Internet of things and supply chain visibility on sustainable performance (economic performance, environmental performance and social performance), in addition to evaluating the indirect effects that supply chain visibility plays in these relationships.Design/methodology/approachTo achieve the purposes and objectives of this work, a conceptual model was developed by referring to the current works in the literature, and the theoretical model was developed, and then data were collected through the questionnaire and by the snowball sampling method, as 380 questionnaires were used. In the data analysis, the multivariate analysis technique was used via Covariance-based Structural Equation Modeling (CB-SEM), as hypothesized relationships were evaluated through confirmatory factor analysis (CFA), and then the hypotheses were tested through a structural model.FindingsThe results reached the acceptance of all hypotheses, and this means that all hypothesized relationships were positive, as the impact of the industrial Internet of things was positive on each of the supply chain visibility and economic performance, environmental performance and social performance, and also the supply chain visibility mediated the relationship between each of the industrial Internet of things and economic performance, environmental performance and social performance.Originality/valueThe current paper reported a range of theoretical and practical contributions, as this study is the first to examine these hypothesized relationships together in this way and thus helped this study to develop new perceptions about Industry 4.0 technologies and their potential impacts on supply chain and sustainable performance. Also, this study had a variety of management recommendations that allow managers of pharmaceutical manufacturing companies operating in Jordan to develop their technological capabilities and use them to enhance sustainable performance.

Integrating Input/Output Analysis and Green Technological Innovation to Enhance Sustainable Performance in Economic Units

The research aimed to improve the level of sustainable performance in the economic units, especially the industrial ones. This is done by studying and analyzing the theoretical foundations and knowledge foundations for each of the input / output analysis and green technological innovation and evaluating the level of application of the Iraqi industrial economic units for them by choosing the Al-Zawraa General Company in Baghdad as a place for research. That company is one of the subsidiaries of the Iraqi Ministry of Industry and Minerals. An applied study was conducted on the company for the period (2020-2021). The extent of its use of green technology in its production and operational processes was evaluated by relying on sustainable performance indicators. The efficiency of natural and human resources, waste, air emissions, and water pollution were analyzed and diagnosed for solar photovoltaic energy systems, cost accounting by (IOA), and fault handling and sustainable performance improvement by (GTI). The research reached a set of conclusions, the most important of which was the suffering of the company under study from the lack of central government support for it and the failure to provide sufficient financial allocations for the application of green technology innovations. There are also no current or future visions for dealing with the waste and emissions caused by solar energy systems after the end of their lifespan. The application of (IOA) and (CTI) enables the economic unit in question to achieve many sustainable advantages, including: saving natural resources and improving the efficiency of their use, reducing costs, increasing market share and maximizing its profits, providing environmentally friendly products and services of high quality and efficiency, creating A supportive environment for creative ideas, supporting the process of sustainable decision-making, enhancing sustainable competitive advantages, contributing to preparing sustainable reports by diagnosing environmental, creative and other sustainable costs, and then improving its level of sustainable performance.

Enhancing green radical product innovation through sustainable entrepreneurship orientation and sustainable market orientation for sustainable performance: managerial implications from sports goods manufacturing enterprises of China

In the scenario of grappling the ecological threats and challenges, when the organizations have entrepreneurial and market orientations, they will make the organizations innovate their product offering in accordance with sustainability principles, whereas it will also assist them in excelling towards achieving a higher level of sustainable performance. Hence, the current study explores the role of sustainable entrepreneurial and market orientations in improving innovation and sustainability, in the context of Sports manufacturing organizations belonging to China. Through the survey methodology, the current study analyzed the data from 318 professionals from Chinese sports manufacturing companies, upon which ‘Partial Least Squares-Structural Equation Modeling’ is applied for hypotheses testing. The analysis results in a positive association of ‘Sustainable Entrepreneurship Orientation’ and ‘Sustainable Market Orientation’ with ‘Green Radical Product Innovation’ and all of the three elements of Sustainable Performance. In addition, ‘Green Radical Product Innovation’ is also reported to increase all three elements of Sustainable Performance. Based on the findings, the sports manufacturing organizations are recommended to re-visit their organizational strategies by incorporating the elements of sustainability in their objectives.

Emission Characteristics of Air Pollutants and CO2 from 11 Cities with Different Economic Development around the Bohai Sea in China from 2008-2017.

Cities around the Bohai Sea are one of the main population cluster areas in China, which are characterized by high levels of sustainability performance and human capital, as well as resource-intensive industries. In this study, levels of economic development metrics and emissions of air pollutants (BC, CO, NH3, NOx, OC, PM2.5, PM10, and SO2) and CO2 across eleven cities around the Bohai Sea from 2008 to 2017 were compared to illustrate the potential relationships between air pollutants/carbon emissions and socioeconomic developments. Meanwhile, the associations between the levels of economic development metrics (GDP per capita), emissions, and energy use per GDP have also been examined. Large differences across these 11 cities presenting different economic development levels and energy consumption characteristics have been observed. Cities with development dependable on the consumption of fossil fuels and the development of resource-intensive industries have emitted large amounts of air pollutants and CO2. Furthermore, the emissions and energy use per GDP for all the cities follow environmental Kuznets curves. The comparison results suggested that the developing cities dependable on resource-intensive industries around the Bohai Sea would obtain greater socioeconomic benefits owing to the interregional cooperation policies under top-down socioeconomic development plans and bottom-up technology development, accompanied by reduced emissions of air pollutants and CO2.

ANALYSIS OF INDEPENDENT ASSURANCE STATEMENTS: BIST SUSTAINABILITY INDEX

Purpose- Assurance engagements are conducted to increase the confidence of decision makers in this information by auditing the non-financial information about companies by an independent institution. Companies disclose their non-financial information in their sustainability reports or integrated reports, and if they have received assurances from independent audit firms for this information, they also include independent assurance statements in these reports. The purpose of this study is to determine whether companies included in the BIST Sustainability Index (XUSRD) have an independent assurance statement regarding non-financial performance indicators, and to examine the content of these statements, if any. Methodology- For this purpose, the year 2020 sustainability reports and integrated reports of 65 companies included in the BIST Sustainability Index were examined, and the independent assurance statements included in these reports were analyzed using the content analysis technique, one of the qualitative analysis methods. Findings- As a result of the research, 22 (34%) of the 65 companies included in the BIST Sustainability Index have an independent assurance statement from independent audit firms. It has been determined that the companies received an independent assurance statement 36.4% are manufacturing, 36.4% are financial institutions, the remaining 27.2% is in wholesale and retail trade, electricity, gas and water and construction and public works sectors. All 22 companies with independent assurance statements received limited assurance. It is among the findings that 2 (9%) of these companies received assurance only for environmental indicators, 9 (41%) for environmental and social indicators, 11 (50%) for environmental, social and economic indicators. In addition, all of the independent audit firms that give an independent assurance statement consist of three big audit firms within the big four. It has been found that there are 2 statements in which only the ISAE 3000 standard is used in the assurance engagement, 17 statements that the ISAE 3000 standard is used with the ISAE 3410 standard, 2 statements that the ISAE 3000 standard is used with the ISO 14064-3 standard, and 1 statement that the ISAE 3000 standard is used with the AA1000 standard. Conclusion- It has been seen that even in the BIST Sustainability Index, which includes companies traded on Borsa Istanbul with a high level of sustainability performance, companies do not demand much assurance. Assurance statements that guide decision makers about the accuracy of non-financial information are an indicator of the transparency of companies. The assurance of this information by the companies will increase the reliability and reputation of the companies. Keywords: Non-financial indicators, independent assurance statements, BIST Sustainability Index JEL Codes: M40, M42.

The Effects of Job Crafting on Job Performance among Ideological and Political Education Teachers: The Mediating Role of Work Meaning and Work Engagement

Achieving sustainable development in education requires teaching staff who are committed to sustainability in their professional practice. This study investigated how job crafting, work meaning, work engagement and job performance were related in educational organizations. We analyzed the data of 536 ideological and political education teachers in China using structural equation modeling (SEM). The study found that job crafting was significantly and positively related to job performance, work meaning and work engagement. Moreover, work meaning and work engagement mediate the relationship between job crafting and job performance both individually and in series. Our findings highlight that job crafting is a crucial aspect of teacher performance and must be systematically encouraged by educational managers to increase the meaning and engagement that help sustain performance levels at work.

The cultural dimensions of sustainable development: A cross‐country configurational analysis

AbstractOur research emphasizes the need to explore the importance of cross‐country cultural differences in shaping sustainable development. We employ the fuzzy set Qualitative Comparative Analysis (fsQCA) to analyze cross‐national data, focusing on the relationship between Hofstede's six cultural dimensions and the sustainable development goals (SDGs) index of 82 countries worldwide. The empirical evidence sustains that the culture influences the modalities through which countries reach sustainable development. We identified four configurations of cultural dimensions associated with high levels of sustainability performance. The analysis informs that there are mainly two possible configurations: the first is characterized by low power distance (PDI) and high individualism, while the second is characterized by high PDI and low individualism. Given the existence of multiple modalities for reaching the same goal, we derive some policy implications to advise policymakers and governments on how to improve the sustainable development of their countries, taking into consideration their cultural characteristics.

Financial resources, eco-innovation and sustainability performance in automotive industry

Eco-innovation is considered in the literature as one of the most important constructs that substantially improve the environmental sustainability of manufacturing companies. However, it has been shown that companies alone cannot adequately develop eco-innovation activities, to achieve not only a higher level of eco-innovation activities, but also a significant improvement in the level of sustainable performance of manufacturing firms. In addition, little is known about the relationship between financial resources, eco-innovation and sustainable performance fill this gap in the literature and explore the relationship between these three main constructs through an extensive review of the literature. Likewise, a self-administered questionnaire was distributed to a sample of 460 through confirmatory factor analysis and structural equation models. The results obtained suggest that financial resources have significant positive effects on eco-innovation, and eco-innovation has significant positive effects on the sustainable performance of firms in the automotive industry

Monitoring Sustainability Performance of Insular Territories Against SDGs: The Mediterranean Case Study Region

With the adoption of the United Nations’ Agenda 2030, some member states of the European Union have voluntarily assessed their state regarding the 17 Sustainable Development Goals (SDGs) by use of the United Nations’ monitoring system for administrative bodies. However, this system does not consider specific challenges in achieving SDGs that are faced with respect to vulnerable geographical contexts. Among these contexts falls the emblematic case of insular regions suffering from particular natural and geographical “handicaps” that, in most cases, confine their efforts to SDG achievements. The goal of this paper is to feature a monitoring system that is capable of measuring progress of insular territorial contexts to 2030 SDGs; the study is adjusted to the islands’ particularities. In doing so, the link between the structural problems of the islands and the UN 2030 SDGs is established, feeding the design of a monitoring mechanism by means of an Islands Sustainable Development Index (IISD). IISD integrates environmental, social, economic, and innovation dimensions, represented by four core indicators, namely the IEND, ISD, IED, and IID, respectively. The results of this research demonstrate: (i) the need to assess progress of the islands toward the SDGs, taking into account the “insularity” dimension, that is, incorporating in the monitoring system respective intrinsic and extrinsic peculiarities of such territorial contexts; and (ii) how intrinsic quantitative and qualitative attributes of island regions, embedded in an integrated analytical approach, can inform strategic decision making in order to achieve higher levels of sustainability performance in these specific territorial entities.

The Relationship Between Innovation Management, Social Innovation and Sustainable Performance in Mexican SMEs

Abstract Social innovation is a relatively recent construct in the scientific literature in the field of marketing and has recently been considered an essential construct to achieve a higher level of sustainable performance in manufacturing companies, particularly in small and medium-sized companies. However, despite the importance of small and medium-sized enterprises in any country in the world, there are relatively few theoretical and empirical studies that have focused on the analysis and discussion of the relationship between social innovation and sustainable performance. in small and medium-sized companies, and there are even fewer studies that relate these two constructs to innovation management, especially in developing countries, such as Mexico. Therefore, the essential objective of this study is the analysis and discussion of the relationship between innovation management, social innovation and sustainable performance in small and medium-sized companies, for which a sample of 300 companies and the analysis of structural equations. The results obtained show the existence of a positive and significant relationship between innovation management and social innovation and sustainable performance, and between social innovation and sustainable performance. Keywords: Innovation management, social innovation, Sustainable performance, SMEs. JEL classification numbers: M21.

Inclusive wealth index measuring sustainable development potentials for Chinese cities

The UN Sustainable Development Goals (SDGs) are the blueprint to achieve a better and more sustainable future. To achieve the goal, tracking progress — not just on a national level, but locally — is crucial to guide future policy development. While sustainability assessment at the national evel is quite advanced in China, similar assessments focusing at the regional or even at the city-level are currently lacking. Here, we advanced the Inclusive Wealth Index (IWI) framework, which is firstly proposed by the United Nations Development Programme, through taking water wealth into account and adjusting the variable based on data availability. Then we investigate the sustainability performance of 210 cities in China in 2016 via the advanced version of the IWI framework. The analysis makes a holistic assessment based on produced, human, and natural capital, as well as considering heterogeneities in economy, social, and environmental conditions across these cities. We find that cities clustered in the eastern parts of China are characterized by high levels of sustainability performance and increasing capacities for sustainability, largely driven by their high quality and quantity of human capital. In comparison, the western cities have a large amount of low-skilled human capital and low levels of produced capital, which determines their low sustainability performance. Cities clustered in the north are heavily dependent on low value-added products and resource-intensive industries. Furthermore, we make projections of the IWI and its three components for different cities from 2020 to 2030, referring to the index systems presented in city planning which describe the development speed of income, education, fixed asset investment, forests etc. In the future, cities in central and western clusters show considerable potential for increasing IWI per capita, whereas cities with a dominant energy sector in the north would face declining capacity for sustainability due to the exhaustion of fossil fuels and raw materials. By fully taking account of and adapting to local circumstances, we tailor-design pathways for different types of cities to grow their sustainability potentials. Those resources-dependent cities in the north could avoid the impending decline by gradually developing their human and produced capital while abandoning their resource dependency. Our study contributes to city-level sustainable development in China through the lens of per capita IWI and the potential future dynamics of changing compositions in their capital.

Sustainability-driven co-opetition in supply chains as strategic capabilities: drivers, facilitators, and barriers

Co-opetition is gaining increasing attention as a potentially useful form of inter-organisational collaboration model to improve firms’ sustainable performance. However, limited previous studies have provided a clear substantive theory or offered empirical evidence for the process of sustainability-driven co-opetition. This paper explores how competing companies can collaborate in their supply chains (SCs) to achieve a higher level of sustainability performance by identifying drivers, facilitators and barriers of co-opetition. Based on two explorative case studies of co-opetition in the UK, the findings of this paper lead to a number of propositions and a theoretical framework for sustainability-driven co-opetition in SCs. This study contributes to the literature by providing a more in-depth understanding of co-opetition as a strategic capability for firms. This paper also proves the feasibility of a combined use of Resource-Based View and Network Theory perspectives in explaining a paradoxical inter-organisational relationship like co-opetition. A road map for sustainability-driven co-opetition in SCs is also provided as a heuristic decision model for practitioners.

APPLICATION OF FUZZY LOGIC TO ANALYZE THE PERFORMANCE OF SUSTAINABILITY LOGISTICS IN INDUSTRIAL DEPARTMENTS

Bearing in mind that the improvement of sustainable logistics activities tend to reduce social, environmental and economic impacts, models for measuring the level of sustainability as a support tool in decision making are increasingly relevant to the process of identifying companies/departments, which need sustainable best practice in order to mitigate costs or increase profit. The objective of the research is to analyze the performance of sustainability logistics in departments of three companies in the electronic segment. As a methodology to develop the research, a sustainable analysis is carried out using a Fuzzy inferences model, in order to consolidate an expert agent, who is able to measure or indicate the level of sustainability performance in the Human Resources (HR) departments. Patrimony and Information Technology (IT), the data set for analysis and inference of the input and output variables are in line with the characteristics of activities and practices performed in each department. As a result, it was possible to identify an influence of the “Priority” variable as a function of “Performance”, in addition, company 1 in the electronic segment presented a performance of 87.6 for HR, 88.1 for IT and 65.5 for Equity with the level of “Performance” in Sustainability.

China’s power supply chain sustainability: an analysis of performance and technology gap

The power industry is a major source of carbon emissions in China and it is vital, therefore, to address the industry to promote carbon emission reduction. This study takes the power supply chain (PSC) in China, composed of coal-fired thermal power plants and downstream power grid enterprises as its primary research object. From the perspective of sustainable development, the study explores and analyzes the sustainable performance and technology heterogeneity of China’s provinces’ PSCs, proposing the two-system model to evaluate the sustainable performance, generation performance and sale performance of PSCs. In addition, to understand the technology level of PSC, this study applies the meta-frontier technique to analyze the technology heterogeneity of all PSCs across different regions. The proposed models are then applied to analyze the sustainable performance of China’s provincial PSCs. The empirical results demonstrate the market-oriented reform of the power industry in China played a role in promoting the development of power generation enterprises in China’s PSCs but had a limited effect on the power grid enterprises in the PSC. The study also shows that there are significant regional differences in the sustainable performance and technology of China’s PSC. Generally, PSCs in Eastern China have a high level of sustainable performance and technology, while the sustainable performance and technology of the PSCs in Central and Northeast China are relatively poor. Based on these empirical results, specific policy recommendations are presented to improve PSC’s sustainable performance and technology levels at government and enterprise levels.

Assessing sustainable consumption practices on cruise ships

Purpose This study aims to examine a hierarchical framework for sustainable consumption (SC) for cruise ships and identify the causal relationships and decisive attributes of cruise ship operation practices that allow cruise organizations to achieve a higher level of sustainable performance. Design/methodology/approach This study applies a hybrid of the Delphi method and a fuzzy decision-making trial and evaluation laboratory (DEMATEL). DEMATEL methodology helps to construct complex causal relations through digraphs, which depict interrelationships among attributes. The fuzzy set theory assesses experts’ perceptions of attributes given in linguistic preferences. The Delphi method has been previously used to validate attributes and determine the validity and reliability of the construct from qualitative information. Findings A set of three aspects containing 21 criteria were defined based on previous literature and expert consultations. The analysis results show that waste minimization and recycling and recovery are causal aspects that influence efficient resource use. Emission controls on ships, cruise ship alternative energy sources, ballast water treatment systems, water purification systems and nanofiltration systems are also prominent criteria for the improvement of SC during cruise ship operation. Originality/value This study contributes to the literature by offering a hierarchical framework for SC literature and confirming the role of this issue in improving the cruise industry sustainability. In practice, as such results provide key attributes for successful performance, the implications are offered for companies developing new activities, either in ensuring compliance with business goals or in decreasing the environmental impact.