scholarly journals Triggering sustainability communication in a B2B context: combining action research and sensemaking

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Oana Apostol ◽  
Marileena Mäkelä ◽  
Katariina Heikkilä ◽  
Maria Höyssä ◽  
Helka Kalliomäki ◽  
...  
Keyword(s):  
Action Research ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Action Research Project ◽  
Content Type ◽  
Strategic Approach ◽  
Societal Actors ◽  
Scant Attention ◽  
Combined Action ◽  
External Sustainability

PurposeThe paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking approach to document moments that precede the initiation of external sustainability communication.Design/methodology/approachThe paper is the outcome of an action research project, where we examine the case of one industrial company that was silent on its multiple sustainability-related practices, but recently decided to become more transparent to the outside world. A processual approach to sensemaking is adopted to show how organisational and non-organisational members actively participated in meaning co-construction.FindingsCorporate silence can be disrupted by triggering events that cause moments of sudden realisation for organisational members, eventually leading to the initiation of sensemaking processes inside the organisation. Once this occurs, the possibility of externally communicating sustainability appears a feasible and strategic approach to pursue. We document how different actors are involved in meaning co-construction and how the entire process of sensemaking unfolds.Practical implicationsA sensemaking approach sheds light on the complexity of sustainability communication, where multiple actors are involved. This is a useful approach to consider in order to couple sustainability with other organisational practices. Moreover, sensemaking opens a window of opportunity for various societal actors' interventions to shape the role and content of sustainability communication.Originality/valueThe paper offers an original, theoretically informed methodological contribution to the literature on sustainability communication by coupling a sensemaking approach with action research. The approach is employed to examine the role of internal organisational actors in sustainability reporting processes, an area that has received scant attention.

Corporate sustainability reporting in Japanese multinational enterprises: a threat to local legitimacy or an opportunity lost for corporate sustainability practices?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Masayoshi Ike ◽  
Jerome Denis Donovan ◽  
Cheree Topple ◽  
Eryadi Kordi Masli
Keyword(s):  
Multinational Enterprises ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Internal Communication ◽  
Structured Interviews ◽  
Host Countries ◽  
Content Type ◽  
The Sustainable Development ◽  
Novel Approach ◽  
Responsible Consumption

Purpose This paper aims to investigate whether Japanese manufacturing multinational enterprises (MNEs) maintain local legitimacy in their host countries through adequate informing of local stakeholders with targeted corporate sustainability (CS) reporting. Design/methodology/approach The paper first identified specific CS activities that were considered important in four Association of Southeast Asian Nations host countries, through semi-structured interviews with 58 participants of 16 Japanese manufacturing MNEs. The degree of establishment of local legitimacy was then measured through the number of references made to these CS activities and other activities specific to the respective host countries in the CS reports of the MNEs across a five-year period. Findings The majority of MNEs in the sample were under-reporting items of specific interest to localhost country stakeholders potentially undermining the MNEs’ image. There were found to be differences on the topics published in CS reports compared to those mentioned in the interviews indicating potential issues with regard to internal communication between the subsidiary and headquarters offices. Originality/value A novel approach is taken to investigate the degree of local legitimacy established by MNEs through comparing the contents of interviews held at subsidiaries with their respective CS reports. This paper highlights the importance of considering MNE subsidiaries when addressing Target 12.6 of the Sustainable Development Goal 12: responsible consumption and production.

scholarly journals Co-designing food waste services in the catering sector

2018 ◽  
Vol 120 (12) ◽  
pp. 2762-2777 ◽  
Author(s):  
Aleksandra Michalec ◽  
Martin Fodor ◽  
Enda Hayes ◽  
James Longhurst
Keyword(s):  
Action Research ◽  
Food Waste ◽  
Research Methodology ◽  
Policy Design ◽  
Waste Recycling ◽  
Business Practices ◽  
Local Policy ◽  
Action Research Project ◽  
Content Type ◽  
Food Waste Recycling

Purpose The purpose of this paper is to present results from the action research project, where sustainability professionals, local businesses and academic researchers collaborated on exploring barriers for food waste recycling in SMEs food outlets in order to inform local policy and business practices in Bristol, UK. Design/methodology/approach The researchers conducted face-to-face, qualitative surveys of 79 catering businesses in three diverse areas of the city. The action research methodology was applied, where a range of co-researchers contributed towards study design and review. Findings The research reveals the main barriers to recycling and how such perceptions differ depending on whether the respondents do or do not recycle, with “convenience” and “cost” being the main issue according to the already recycling participants. On the other hand, participants who do not recycle state that their main reason is “not enough waste” and “lack of space”. Practical implications Participants recommended a range of measures, which could improve the current food waste services in Bristol. For example, they suggest that business engagement should address the barriers voiced by the participants applying the framings used by them, rather than assuming restaurants and cafes are not aware of the issue. By inviting a variety of non-academic stakeholders into the process of research design and analysis, the project addressed the imbalances in knowledge production and policy design. Originality/value Despite the local and qualitative focus of this paper, the results and research methodology could act as a useful guide for conducting food waste action research in the policy context.

Characteristics of UK higher education institutions that disclose sustainability reports

2018 ◽  
Vol 19 (7) ◽  
pp. 1279-1298 ◽  
Author(s):  
Remmer Sassen ◽  
Dominik Dienes ◽  
Johanna Wedemeier
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Research Question ◽  
Corporate Sustainability ◽  
Public Funding ◽  
Sustainability Reporting ◽  
Content Type ◽  
Sustainability Reports ◽  
The Uk ◽  
Uk Higher Education

Purpose This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions? Design/methodology/approach To answer the aforementioned research question, this study uses logistic regression. Findings The results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability. Research limitations/implications The findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions. Originality/value Although a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report.

Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kishore Kumar ◽  
Ranjita Kumari ◽  
Archana Poonia ◽  
Rakesh Kumar
Keyword(s):  
Empirical Evidence ◽  
Information Disclosure ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Free Cash Flow ◽  
Government Ownership ◽  
Content Type ◽  
Flow Capacity ◽  
Sustainability Disclosure ◽  
The Impact

Purpose This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential determinants on the sustainability disclosure of companies. Design/methodology/approach The study analyzes data of 75 top listed nonbanking companies operating in India included in NIFTY100 Index for the years 2014-2015 to 2018-2019. In the present study, environment, social and governance disclosure dimensions were considered to evaluate the sustainability reporting performance of companies using content analysis. Panel data analysis was conducted to investigate the impact of various factors on the extent of sustainability information disclosure. Findings Results indicate that environmentally polluting industries disclose significantly higher sustainability information than non-polluting industries in India. The empirical findings suggest that determinants such as company size, age, free cash flow capacity, government ownership and global reporting initiative (GRI) usage positively related to the extent of corporate sustainability disclosure. Contrary to the expectations, financial leverage and profitability were found to be negatively related to the sustainability disclosure of companies in India. Practical implications This study provides empirical evidence for regulators, practitioners and corporate strategists to assess the progress in the sustainability reporting landscape in India. The finding implies that large and established companies can reduce legitimacy costs through higher sustainability information disclosure. Interestingly, this premise did not hold in the case of high leveraged and profitable companies. Overall findings can also help policymakers to incorporate necessary reforms to improve sustainability reporting in India. Originality/value This study is one of the first studies to investigate the nature, extent and potential determinants of corporate sustainability disclosure in India. The paper adds to the existing literature on sustainability reporting by providing empirical evidence on the relationship between sustainability reporting and potential determinants such as government ownership, size, leverage, profitability, age, free cash flow capacity, industry and GRI usage.

Consequences of corporate sustainability reporting: evidence from an emerging market

2020 ◽  
Vol 62 (3) ◽  
pp. 243-265
Author(s):  
RMNC Swarnapali
Keyword(s):  
Financial Reporting ◽  
Firm Value ◽  
Stock Exchange ◽  
Emerging Market ◽  
Earnings Quality ◽  
Corporate Sustainability ◽  
Market Value ◽  
Sustainability Reporting ◽  
Content Type ◽  
Sustainability Disclosure

Purpose The purpose of this paper is to discover whether corporate sustainability disclosure has a potential impact on the market value and earnings quality of firms in an emerging market. Design/methodology/approach The data were collected from 220 companies listed in the Colombo Stock Exchange (CSE) in Sri Lanka during the period 2012-2016. Firm value proxies by Tobin’s Q, while earnings quality proxies by discretionary accruals (DAC). The study is premised on value-enhancing theory for firm value and transparent financial reporting perspective for earnings quality. Regression analyses are executed on the panel data to achieve the study objectives. Findings The results reveal a positive relationship between sustainability reporting (SR) and firm market value, accepting the value-enhancing theory while rejecting the value-destroying theory. This finding suggests that investors pay a premium in the financial markets for firms that perform in an environmentally and socially responsible manner, compared to firms that do not perform in a similar manner. In the same vein, the results reveal that sustainability disclosure and DAC are negatively and significantly associated, resulting in high-quality earnings. The result is consistent with the transparent financial reporting hypothesis, which is also in line with the managers’ integrity motivation. Originality/value This is the first study investigating the consequences of SR that is specific to the Sri Lankan context. Owing to the sparse studies on consequences of SR, this study contributes significantly to the extant literature by broadening the geographical coverage to include a developing country setting.

Corporate sustainability disclosure’s importance in China: financial analysts’ perception

2019 ◽  
Vol 16 (8) ◽  
pp. 1169-1189
Author(s):  
Jhunru Zhang ◽  
Hadrian Geri Djajadikerta ◽  
Terri Trireksani
Keyword(s):  
Corporate Sustainability ◽  
Financial Analysts ◽  
Health And Safety ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Environmental Aspect ◽  
Content Type ◽  
Sustainability Disclosure ◽  
The Social ◽  
Level Of Importance

Purpose Corporate sustainability in China has become a subject of increasing international concern. Corporate sustainability disclosure (CSD) is considered a useful tool to facilitate the empowerment and acknowledgement of stakeholders in the quest for sustainability. However, the degree of cultural and political influences for being sustainably orientated can be significantly different between countries. This study aims to examine the perception of financial analysts, as CSD report users, in China about the level of importance of various indicators of corporate sustainability described in the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines. Design/methodology/approach A set of questionnaires was developed based on GRI G4 guidelines to measure the perception of financial analysts in China on the level of importance of each sustainability indicator described in the GRI G4. A five-point Likert scale was used to measure the report users’ perceptions of each of the indicators. Findings The findings of this study increase our understanding of how Chinese CSD report users perceive corporate sustainability differently from the GRI guidelines. The main results show that the environmental aspect of sustainability was seen to be important in China, followed by the social and economic aspects. Indicator-wise, “water”, “effluents and waste”, “emissions”, “compliance” and “energy” were perceived as vital in the environmental category, while “customer health and safety”, “customer privacy” and “compliance” were considered significant in the social category. Originality/value This study addresses the need for differing corporate sustainability guidelines for different nations and cultures, specifically within the Chinese context. It also contributes to the corporate sustainability literature by adding to our understanding of how financial analysts in China, as CSD report users, perceive aspects of sustainability.

Exploring the complexities of validity claims in action research

2007 ◽  
Vol 30 (5) ◽  
pp. 381-390 ◽  
Author(s):  
Peter McInnes ◽  
Paul Hibbert ◽  
Nic Beech
Keyword(s):  
Action Research ◽  
Design Methodology ◽  
Research Process ◽  
Language Games ◽  
Research Setting ◽  
Action Research Project ◽  
Content Type ◽  
Validity Claims ◽  
Practical Implications

PurposeThe paper aims to explore the problematics of validity that are inherent to the conduct of an action research project because of the disparate language games of both practitioners and academics.Design/methodology/approachAn exploration is offered of the tensions between different understandings of a research setting at different stages of the research process.FindingsIn each phase of the research there are a number of tensions between different epistemological assumptions about the “reality” of the research setting. Validity is not, therefore, about capturing a singular objective picture of the organisation, but rather it is produced through the negotiation of a temporary intersection of language games.Research limitations/implicationsThe paper provides a framework for understanding the role of the researcher in the research process and the issues underlying validity claims made from different epistemological positions.Practical implicationsThe paper provides insights in to the mechanisms through which practitioners and academics come to understand each other and the limitations of this knowledge.Originality/valueThe article raises awareness of the different normative assumptions at play within a variety of action research contexts.

Tutor and international student perspectives on an action research project: use of a business strategy simulation with mixed nationality cohorts

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Clive R. Kerridge ◽  
Colin Simpson
Keyword(s):  
International Students ◽  
Action Research ◽  
Curriculum Design ◽  
Strong Support ◽  
Teaching Staff ◽  
Research Approach ◽  
Action Research Project ◽  
Post Intervention ◽  
Content Type ◽  
Action Research Approach

Purpose This study aims to present the results of a curriculum design intervention, which was undertaken to address the inhibitors and enablers facing international (mainly Chinese) students on a capstone undergraduate strategic management module at a UK university business school. Design/methodology/approach Using an action research approach, the pre-intervention phase identified two main concerns: low levels of student engagement and avoidance of generic academic and language support. The module was subsequently redesigned around a group-based strategic business simulation (requiring collaborative participation of all students), with embedded language and academic support, plus the involvement of bilingual teaching staff. Findings Post-intervention results from the four-year study indicated enhanced academic engagement of international students and a narrowing of the performance (grade) gap between domestic and international students. Practical implications Overall findings should provide strong support for the inclusion of active learning pedagogies in undergraduate business course deliveries, also complementing educational literature that advocates the effectiveness of constructivist pedagogies in mixed-nationality classrooms. Originality/value This study exemplifies a form of participatory action research. The juxtaposition of comments from support and specialist tutors, along with those of students, highlights the validity of views from each stakeholder group.

Redesigning patent management process: an Action Research study

2017 ◽  
Vol 55 (6) ◽  
pp. 1100-1121 ◽  
Author(s):  
Benedetta Soranzo ◽  
Anna Nosella ◽  
Roberto Filippini
Keyword(s):  
Action Research ◽  
Planning Process ◽  
Management Approach ◽  
Practical Implementation ◽  
Specific Situation ◽  
Action Research Project ◽  
Content Type ◽  
Intellectual Property Management ◽  
Patent Evaluation ◽  
Patent Management

Purpose The purpose of this paper is to describe how the patent planning and patent evaluation processes might be redesigned for firms intending to move from a mere accumulation of patents to a more thoughtful patent management approach that couples protection with the reduction of cost related to patent file and maintenance. Design/methodology/approach An Action Research project was carried out in close collaboration with a firm. This approach was adopted since it allows generation of new scientific knowledge from the observation and direct intervention on a specific situation. Findings Results underline the importance of structuring and formalising the patent planning and patent evaluation processes within the firm. Moreover, it is suggested that the patent planning process should be integrated into the development of a new product/technology since its initial phases. Research limitations/implications The paper contributes to filling the gap regarding the practical implementation and improvement of patent planning and patent evaluation processes, coupling protection with the minimisation of costs related to patent file and maintenance. However, as the results of Action Research studies are specific to the context where they took place, result generalisability is limited. Practical implications This paper provides managers with a valuable example on how to structure the patent planning and patent evaluation processes. The introduction of specific analyses into these processes allows limiting the decision-making subjectivity and, consequently, enhances the accuracy of firm investment in filing and maintaining its patents. Originality/value Providing a practical example of the actual implementation and improvement of the patent planning and patent evaluation processes, this paper responds to the recent call for more qualitative studies on intellectual property management.

scholarly journals Action in action research

2016 ◽  
Vol 18 (2) ◽  
pp. 118-147 ◽  
Author(s):  
Ulf Melin ◽  
Karin Axelsson
Keyword(s):  
Information Systems ◽  
Action Research ◽  
Social Action ◽  
The Body ◽  
Service Development ◽  
Action Research Project ◽  
Research Project ◽  
Dynamic Activity ◽  
Content Type ◽  
Systems Research

Purpose The purpose of this paper is to elaborate on the concept of action by addressing actions and roles in the practice of action research, illustrated by dilemmas in an action research project on information systems development in public sector. The main ambition with action research is being able to solve organisational problems through intervention and to contribute to scientific knowledge. The main emphasis has so far been on the “research part”. Here the authors focus on the “action part” of action research to generate rigorous research, to solve local problems and to deal with evident dilemmas in action research. Design/methodology/approach This is a qualitative case study. The empirical illustrations of this paper originate from an action research project that focused the two e-service development initiatives analysed below. The analysis is structured using key aspects and phases proposed by Avison et al. (2001). As a result of the analysis, the concept of action is elaborated. The action elements action, actor, motive, space and time are analysed together with different roles. This goes beyond the existing action research literature. Findings The conclusions show that there is a need to understand actions and roles within action research projects – not separating action from research. Research is also seen as action. The practice of action research is also discussed as context-bounded interactive social action: action research as a recurrent, interactive and dynamic activity. It is also identified that the understanding of roles, actions and interaction can help handle dilemmas in action research. Research Limitations/implications The authors contribute to the body of knowledge concerning action research in the information systems research field and in general by exploring the need to study the concept of action (e.g. situations and elements), to be explicit concerning the different phases, roles and responsibilities and management of different dilemmas in action research. A limitation of this study is that the inter-organisational development character in this study adds an extra dimension into the practice of actions research only partially highlighted. Another limitation is focus on public agencies. However, this is not critical for the results on action elements and the action research dilemmas that are studied. Practical Implications The understanding of roles, actions and interaction can solve the dilemmas and challenges linked to the practice of action research in the information systems field, but such understanding can help discover and handle dilemmas in action research. Originality/value The originality in this research is an illustration of and a perspective of action research as a context-bounded interactive social action: action research as a recurrent, interactive and dynamic activity. The value is that this knowledge can help handle dilemmas in action research.

Sign in / Sign up

Export Citation Format

Share Document