scholarly journals Inclusive environmental disclosure practices and firm performance

2018 ◽  
Vol 38 (9) ◽  
pp. 1815-1835 ◽  
Author(s):  
Annachiara Longoni ◽  
Raffaella Cagliano

Purpose Little empirical work has been done on the effects of inclusive environmental disclosure and green supply chain management (GSCM) on firm outcomes. The literature on environmental disclosure suggests that it is a useful practice to improve a firm’s reputation and its financial performance and also to establish a dialogue with stakeholders improving environmental performance. Recent conceptual contributions in the supply chain management literature state that stakeholder expectations and informational needs increasingly concern firm supply chains. Thus, the authors propose that positive effects of inclusive environmental disclosure practices are enhanced in presence of GSCM practices. The paper aims to discuss these issues. Design/methodology/approach To test these relationships a combination of primary data on environmental disclosure practices, GSCM practices and environmental performance, and secondary data on financial performance was used. A series of hierarchical regression models were performed to test the disclosure-outcome relationships and the moderation of GSCM practices. Findings Results provide empirical support for the impact of inclusive environmental disclosure practices on financial performance but no support for the impact on environmental performance. Specifically, the more inclusive the environmental disclosure practices the greater and positive is the impact on financial performance in presence of GSCM practices. Originality/value This study provides empirical evidence of the joint effects of inclusive environmental disclosure and GSCM practices on environmental and financial performance. Doing so, it reinforces the recent conceptual foundation that firms should align and leverage on supply chain management for disclosure practice effectiveness.

2020 ◽  
Vol 40 (6) ◽  
pp. 729-751 ◽  
Author(s):  
Yongyi Shou ◽  
Shuo Shan ◽  
Anlan Chen ◽  
Yang Cheng ◽  
Harry Boer

PurposeThis study investigates the relationships between environmental performance feedback and green supply chain management (GSCM). It explores how environmental performance above or below aspirations affects the implementation of GSCM practices (specifically sustainable production [SP] and sustainable sourcing [SS]) through the lens of the behavioral theory of the firm (BTOF), which has received scant attention in the operations management literature.Design/methodology/approachThe study used data from the sixth round of the International Manufacturing Strategy Survey (IMSS). It employed hierarchical linear regression to test the proposed hypotheses. Moreover, the study tested an alternate model to rule out the possible role of financial performance aspirations in explaining the implementation of SP and SS.FindingsThe results indicate that organizations determine their efforts put into the two GSCM practices according to environmental performance feedback: the greater the aspiration–environmental performance discrepancy, the stronger the efforts put into implementing GSCM practices.Originality/valueThis study contributes to the GSCM literature by revealing the impact of environmental performance aspirations on the implementation of GSCM practices through the lens of the BTOF. It also extends the BTOF by applying it in the GSCM context and indicating that performance feedback is based on environmental performance instead of financial performance in this specific context.


2019 ◽  
Vol 11 (2) ◽  
pp. 451-476 ◽  
Author(s):  
Masood Nawaz Kalyar ◽  
Aftab Shoukat ◽  
Imran Shafique

Purpose The purpose of this study is to examine how individual dimensions of green supply chain management (GSCM) practices affect firms’ financial performance directly and through environmental performance. Furthermore, the authors investigate the contingent role of institutional pressures on the direct link between GSCM practices and environmental performance and GSCM practices and financial performance. Design/methodology/approach Using a convenience sampling technique, data were collected from 238 textile firms in the province of Punjab, Pakistan. Hayes’ PROCESS macro was used to analyze the hypotheses. Findings The findings demonstrate that GSCM practices (green manufacturing, green purchasing, eco-design, cooperation with customers and green information systems) have a significant direct impact on firms’ financial performance directly and through environmental performance. Additionally, institutional pressures significantly moderate the nexus of GSCM practices-environmental performance and environmental performance-financial performance. Practical implications Textile firms should implement GSCM practices not just because of the pressure from regulatory bodies but also to elevate their environmental and financial performance. Government should also play its role in influencing the organizations for the adoption of GSCM practices, as its role is a significant one in preserving the environment. Social implications Because of less emission, energy usage and wastage, environmental performance will be increased, which affect the society positively. Originality/value Along with studying the GSCM practices in the textile industry of Pakistan, drawing upon the institutional theory, the contingent role of institutional pressures on two stages (first, between GSCM practices and environmental performance, and secondly, between GSCM practices and financial performance) is the novelty of this study.


Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaobo Dong ◽  
Ely Salwana

PurposeOne of the significant dimensions in organizations is the human resource discussion and its related procedures. Human beings have a special place and particular importance in modern management to focus on organizational behavior and human resource management. The cloud-based human resource (CBHR) can be converted into human capital and impressive contributions to health, education and moral valence. Also, one of the most robust operational paradigms is the cloud-based supply chain management (CBSCM) for developing the competitive pros of service and manufacturing organizations to give the same attention to those who manage the supply chain or those operating in it. The present investigation's target is to check out whether CBHR and CBSCM enhance the performance of multinational organizations.Design/methodology/approachMultinational organizations consist of numerous integrated applications, including manufacturing, logistics, marketing, accounting, distribution, human resources, finance, supply chain, etc. This paper proposes using CBHR and CBSCM to improve financial, marketing and collaborative performances. We focus on the applications in multinational organizations. This study has utilized the SEM to estimate the measurement model's validity and reliability and assess the causal model. The offered model and the questionnaires were analyzed using SPSS and LISREL.FindingsThe research results showed that CBSCM influences the companies' performance. Additionally, the outcomes showed that CBHRM affects the performance of companies. The results support the proposition that CBSCM and CBHRM are both necessary and good for financial performance, marketing performance and collaborative performance.Research limitations/implicationsUsing a questionnaire to mentally measure some of the variable dimensions of a firm's financial performance and market performance for which objective data are available can be helpful. However, since such information is considered confidential in companies, it is not possible to access it.Originality/valueOur innovation is the primary attempt of applying CBHR and CBSCM to elevate performance in multinational organizations.


2017 ◽  
Vol 6 (2) ◽  
pp. 136 ◽  
Author(s):  
Mohamed Ali Wahdan ◽  
Mohamed Ashraf Emam

This paper presents the impact of applying the supply chain management (SCM) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The main two research questions are: is there a significant impact of supply chain management on financial performance? and is there a significant relationship between supply chain management and financial performance as well as responsibility accounting? To answer the research questions, data was collected from financial statements of agribusiness case from Egypt and the survey was conducted. The findings of the study indicated that there is a significant impact of supply chain management on financial performance through enhancing the productivity, decreasing the cost and improving profitability. Moreover, applying the efficient supply chain management can improve the use of responsibility accounting through the efficient usage for the budget of the crop.


2020 ◽  
Vol 25 (4) ◽  
pp. 443-456 ◽  
Author(s):  
Neil Towers ◽  
Ismail Abushaikha ◽  
James Ritchie ◽  
Andreas Holter

Purpose The purpose of this paper is to demonstrate the non-academic impact in supply chain management (SCM) research through the application of three distinctive approaches to phenomenological methodology in different contexts. Design/methodology/approach Evidence-based examples from three case studies using interpretivist, social constructivist and critical realist methodologies are presented. They reflect non-positivist approaches commonly used in phenomenological methodology and adopted in SCM investigative research. Findings Different types of non-academic reach and significance from each research methodology are discussed to illustrate the non-academic impact benefits from each case. The three distinctive phenomenological approaches have been shown to contribute to innovative research methodology development on their own philosophical merit and produced novel contributions to SCM research in particular. Research limitations/implications The non-academic impact examples have been shown to have wider influence and implication to business, the economy and society at large. Originality/value The paper highlights the relevance of phenomenological research methodology for SCM. It also contributes to the development of the SCM subject area and is hoped to encourage further reporting of non-academic impact of supply chain research.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Saurav Negi ◽  
Gaurav Negi

PurposeThe purpose of this paper is to identify the issues and challenges in humanitarian logistics and to develop a framework for effectively managing the humanitarian logistics in disaster relief supply chain operations in India.Design/methodology/approachThis paper presents a framework to manage humanitarian logistics effectively in disaster management through qualitative analysis. First, the author examines the challenges facing the humanitarian logistics and supply chain through the reviews of the literature on various disasters. Then, the author presented a framework based on the best practices and initiatives taken worldwide in the preparedness and response stage of the humanitarian supply chain to manage and reduce the aftermath of any disaster in context to India.FindingsA framework has been developed to manage humanitarian logistics in the disaster relief operation, which would improve the humanitarian supply chain in India and help to effectively manage natural disasters in the preparedness and response stage at the state and district levels.Research limitations/implicationsThe paper mainly emphasises on the preparedness and response stage of disaster supply chain management in Indian context.Practical implicationsNone of the disaster incidents can be stopped from taking place, but the impact can be minimised by proper preparedness and effective response during the operations of humanitarian logistics. With this hope, the framework has been developed, which if implemented would help to plan and manage any disaster incident in an effective manner, which ultimately would save millions of lives and cost in terms of infrastructure, property, assets etc.Originality/valueAs natural disaster incidents are occurring frequently in Indian states, there is an urgent need for a framework to manage the logistics operations effectively and efficiently during any disaster relief operations. Limited literature is found on developing and presenting a framework focusing on the preparedness and response phase of disaster supply chain management in context to India. Hence, this paper is believed to be the first to fulfil this gap with main emphasis on the preparedness and response stage of disaster supply chain management in Indian scenario.


Kybernetes ◽  
2019 ◽  
Vol 48 (10) ◽  
pp. 2217-2236 ◽  
Author(s):  
Roya Dehgani ◽  
Nima Jafari Navimipour

PurposeThe impact of information technology (IT) on the agility of supply chain management (SCM) systems is very noticeable in the business world nowadays. Competition and constant changes, including product/technological innovations, decreasing product lifestyles and product proliferation, create pressure that affects the business environment. Organizations are required for answering the changes in the market to gain a competitive advantage and business success. The organizations are able to answer to unexpected market changes through supply chain market, and these changes are converted to business opportunities. Using IT to achieve the agility of SCM is one of the important factors to help the organizations. Therefore, the adoption of IT and its efficient implementation can improve the cooperation between supply chain agility through the rapid transfer, the distribution of accurate information and the use of information. This paper aims to investigate the impact of IT on the agility of SCM.Design/methodology/approachA total of 120 employees of the Golasal firm are involved in collecting data using a questionnaire. Measurements were performed in all questionnaires using a five-point Likert scale. The causal model is evaluated by structural equationmodeling technique, which is used to examine the reliability and validity of the model.FindingsThe results have shown that IT has positive influences on the agility of SCM systems. In addition, the obtained results have shown that four variables, namely, IT skills and knowledge, IT-based systems integration, IT infrastructure and design of global position system and geographic information systems, affect the agility of SCM systems.Originality/valueIn this paper, the agility of SCM systems is pointed out and the approach to resolve the problem is applied into a practical example. The presented model provides a complete framework to examine the impact of IT on the agility of SCM systems.


2017 ◽  
Vol 22 (6) ◽  
pp. 473-485 ◽  
Author(s):  
Giuliano Almeida Marodin ◽  
Guilherme Luz Tortorella ◽  
Alejandro Germán Frank ◽  
Moacir Godinho Filho

Purpose The purpose of this paper is to understand the relationship between the implementation of Lean shop floor (LSF) practices and Lean supply chain management, and their effect on quality and inventory turnover. Design/methodology/approach A survey-based research method was conducted and data were collected from 110 plants located in Brazil. The research constructs were validated through rigorous procedures (unidimensionality and discriminant validity and reliability) through confirmatory factor analysis and two hypotheses were tested using ordinary least square regression. Findings The results indicate that: Lean supplier relationship positively moderates the effect of LSF practices on inventory turnover; Lean customer relationship negatively moderates the effect of LSF practices on inventory turnover; and Lean supplier relationship positively moderates the effect of LSF practices on quality. Originality/value From a theoretical perspective, the results of this study provide evidences supporting the importance of understanding the systemic relationships between Lean implementation at the shop floor and the firm’s relationships with supply chain partners, that was not tested before. As managerial implications, the results suggest that managers should take a decision to foster a Lean supply chain management depending on which performance metrics they need to improve: quality or inventory turnover.


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