“Integrated thinking and reporting” towards sustainable business models: a concise bibliometric analysis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Assunta Di Vaio ◽  
Theodore Syriopoulos ◽  
Federico Alvino ◽  
Rosa Palladino

Purpose This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in achieving sustainable business models (SBMs). The paper discusses whether the incorporation of newer IR systems can facilitate the integration of processes, as well as a better allocation of resources and capital to create long-term value, according to a circular approach. Design/methodology/approach Based on a database containing 60 publications in English with a publication date from 1990 to 2019, a bibliometric analysis is conducted. Data on publications, journals, authors and citations are collected, verified, cross-checked and examined by applying bibliometric measures. Findings Bibliometric analysis has identified that IR and IT have determined an evolution in the way companies communicate and create value, facilitating the integration of processes and a better allocation of resources and capital. However, market practice still perceives them as simple reporting tools to meet stakeholders’ needs rather than as critical corporate governance tools. Research limitations/implications This study highlights key issues in the past literature on IR and IT to meet SDGs, contributing also to the identification of critical difficulties that companies encounter in attempting to attain sustainable goals. Originality/value This document contributes to the existing literature on IR, IT and SBMs through a systematic review of the literature on these topics along with the sustainable development goals perspective. The study, furthermore, attempts to assess the role that the relevant literature attributes to IR and IT in the SBMs architecture.

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Federico Alvino ◽  
Assunta Di Vaio ◽  
Rohail Hassan ◽  
Rosa Palladino

PurposeThis paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative overview of the academic literature that constitutes this field. The paper discusses whether IC, through the implementation of knowledge management (KM) processes, can influence the entrepreneurial orientation (EO) towards the creation of sustainable business models (SBMs), which are outlined in the Sustainable Development Goals (SDGs) 2030 agenda and adopted by all United Nations member states in 2015.Design/methodology/approachBased on a database containing 45 publications in the English language with a publication date from 1990 to 2019 (October), a bibliometric analysis was conducted. Data on publications, journals, authors and citations were collected, re-checked and examined by applying bibliometric measures.FindingsThe bibliographic analysis identified that the research published on IC in the perspective of sustainability focusses mainly on the measurement of results, in terms of increased business performance. The results show that the IC is linked to the concept of long-term value. Therefore, the development potential of the IC is linked to the 2030 agenda for sustainable development (SD). These results also provide a framework for the literature on IC and SDGs by highlighting the connection with the EO to develop SBMs.Originality/valueThis paper contributes to the literature on IC as a driver for SD. In more detail, it provides a systematic review of the literature on these topics under the umbrella of the SDG perspective.


2014 ◽  
Vol 14 (2) ◽  
pp. 211-219 ◽  
Author(s):  
Shital Jhunjhunwala

Purpose – The purpose of this paper is to emphasize the importance and means of making corporate social responsibility (CSR) an integral part of corporate strategy with the help of case studies. Design/methodology/approach – The article explores the transformation of business from being egocentric to socially responsible. With the use of examples it demonstrates how integrating CSR into strategy can create sustainable business models. Findings – Firms need to develop a framework for integrating CSR into their business strategy for long term successful survival. Social implications – Corporates and society are intertwined and mutually dependent. Business cannot survive without society's acquiescence nor succeed without its active support. Originality/value – The article explains the benefits of CSR and how to make it an integral part of business strategy to gain a competitive advantage.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francisco Elíseo Fernandes Sanches ◽  
Matheus Leite Campos ◽  
Luiz Eduardo Gaio ◽  
Marcio Marcelo Belli

Purpose Higher education institutions (HEIs) should assume their role as leaders in the search for a sustainable future. Consequently, such institutions need to incorporate sustainability into their activities. However, this needs to be done holistically and not with isolated and independent actions. Therefore, this study aims to develop a structure of sustainability action archetypes to help HEIs holistically incorporate sustainability in their strategies. Design/methodology/approach A systematic review of the literature was conducted focusing on the subject of sustainability in HEIs. Findings A structure of sustainability action archetypes for HEIs was proposed. Further, based on scientific literature, examples of actions were presented within each archetype. Practical implications This study provides HEI administrators and other organizations with a practical structure to enable the systemic incorporation of sustainability objectives and actions into institutional activities. Originality/value This study adapts the tool “sustainable business model archetypes” for a new purpose. This tool was initially developed to classify innovations of sustainable business models.


Author(s):  
Job Taminiau ◽  
Joseph Nyangon ◽  
Ariella Shez Lewis ◽  
John Byrne

Establishing a sustainable energy future can justifiably be considered the next frontier in global sustainable development under the agenda laid out in the Sustainable Development Goals (SDGs). The newly adopted Paris Agreement which seeks to hold global average temperature increase to “well below 2°C” above pre-industrial levels inserts additional urgency into this agenda. To realize the commitments outlined in the agreement, implementation of innovative sustainable business models capable of producing strong mitigation and adaptation outcomes is required ‘on the ground' and needs to be available for subsequent diffusion across different countries, contexts and domains. This chapter explores the value of polycentric climate change governance through an investigation of sustainable business model innovation. An example of a sustainable business model, called the Sustainable Energy Utility (SEU), is evaluated and an assessment of United Nations-based programming to aid future diffusion of such business models is conducted.


foresight ◽  
2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Annukka Näyhä

Purpose In Finland, new forest-based sector (FBS) businesses are seen as important for the transition to the circular bioeconomy. The purpose of this study is to explore the transition of Finnish FBS companies to new business models. The aim is to understand how FBS companies define their ideal future states and related business models for the year 2030. Design/methodology/approach This study uses thematic interviews with managers from various FBS firms and companies from interfacing sectors. In the interviews, the key idea of backcasting was pursued when respondents discussed the desirable future states of their business. Findings The effort to achieve growth of the business and the appearance of new products characterize the company-specific desirable future states. In these desirable futures, expanded businesses will be based on strong knowledge. Resource efficiency and collaboration create a strong basis for the desirable future state of the whole FBS to create a sustainable and innovative “Wood Valley.” Research limitations/implications The key limitations are that the backcasting process has been conducted only through interviews and a participative approach with stakeholder dialogue is lacking in the process. This means that the desirable futures are created by the FBS companies only. Originality/value As a practical contribution, the study shows the future-oriented thinking and goals of FBS firms. As a theoretical contribution, it extends research on sustainable business models and discussions on the novel field of corporate foresight.


2019 ◽  
Vol 15 (6) ◽  
pp. 772-785
Author(s):  
Unai Tamayo ◽  
Gustavo Vargas

Purpose The purpose of this paper is to examine the use of biomimicry to inspire sustainable development in economic systems. The research purpose is to explore the link between ecological systems and economic systems to highlight applied environmental solutions. The goal is to propose some driver to develop sustainable business practices inspired on the principles of biomimicry. Design/methodology/approach This paper provides a theoretical approach that builds the basis for a better understanding of the relationship between nature and sustainable economic decisions. The premise is that in the field of sustainable development, strategies based on “learning from nature” are useful. Furthermore, the concept of biomimicry provides principles and tools specifically aimed at design practice. Findings The complexity of economic systems has shown that high levels of abstraction are required when conceptualising problems and explanations related with nature-inspired solutions. Stakeholder engagement and transdisciplinary collaboration are required to face long-term environmental challenges. Moreover, the exploratory analysis applied in this paper appeared suitable to compile existing literature. Practical implications The study provides some general guidelines and empirical approach through case studies that could help decision makers convert nature-inspired alternatives into valuable strategic business opportunities. Although presented practical cases are framed in the local sphere (i.e. the Basque Country), they can serve as references in other international contexts. Social implications New business models should recognize the positive synchronization between well-managed social, environmental and economic systems. Originality/value The proposed ideas deepen the understanding on the sustainable development and the link between ecological and economic systems. In fact, the concept of biomimetic economy has not been dealt with or developed in depth in previous academic works, nor has it been published thoroughly in the field of research.


2021 ◽  
Vol 121 ◽  
pp. 106978 ◽  
Author(s):  
Pier Felice Rosato ◽  
Andrea Caputo ◽  
Donatella Valente ◽  
Simone Pizzi

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cecilia Dalborg ◽  
Yvonne von Friedrichs

Purpose In many regions, the potential of social entrepreneurship and social innovation are not fully used. The purpose of this study is to explore issues and challenges in the business advisory support offered to social entrepreneurs and, from this background, give suggestions on how the advisory process to social entrepreneurs could be modified to better gain society. Design/methodology/approach Representatives from 15 business advisory organisations in Sweden were interviewed to examine how their support to social enterprises meets the needs of the companies, and to discover possible problems encountered regarding the business advice available to social enterprises. Using thematic analysis, six different overarching themes were identified that characterise issues and challenges in the business advisory support offered to social enterprises. Findings The results show that many advisers lack experience in social entrepreneurship, yet they consider that social enterprises are not “genuine” entrepreneurs, and that they, therefore, refer them to advisers focussing on co-operative enterprises. Furthermore, the absence of sustainable business models, the lack of financial resources and the existence of municipal monopoly are identified by the advisers as challenges. Practical implications This paper reveals an Achilles’ heel in the business advisory support offered to social enterprises, namely, the lack of experience and knowledge of social entrepreneurship amongst current business advisers, as well as a prioritisation of advice to more “commercial” entrepreneurs because of policy instruments and the expectations from the public funders of increased profitability and growth in the companies that receive advice. The mainstream business advisory service could play a key role by bringing together the various stakeholders in this shared value process. This would, however, require increased knowledge and new government policies and directives that ensure that social entrepreneurs are prioritised in the business advisory situation. Originality/value This paper demonstrates that the current advisory system is not adapted to fit the needs of social enterprises. It also proposes the need to include participation and proximity in the business model design.


2019 ◽  
Vol 11 (6) ◽  
pp. 1663 ◽  
Author(s):  
Saeed Nosratabadi ◽  
Amir Mosavi ◽  
Shahaboddin Shamshirband ◽  
Edmundas Kazimieras Zavadskas ◽  
Andry Rakotonirainy ◽  
...  

During the past two decades of e-commerce growth, the concept of a business model has become increasingly popular. More recently, the research on this realm has grown rapidly, with diverse research activity covering a wide range of application areas. Considering the sustainable development goals, the innovative business models have brought a competitive advantage to improve the sustainability performance of organizations. The concept of the sustainable business model describes the rationale of how an organization creates, delivers, and captures value, in economic, social, cultural, or other contexts, in a sustainable way. The process of sustainable business model construction forms an innovative part of a business strategy. Different industries and businesses have utilized sustainable business models’ concept to satisfy their economic, environmental, and social goals simultaneously. However, the success, popularity, and progress of sustainable business models in different application domains are not clear. To explore this issue, this research provides a comprehensive review of sustainable business models literature in various application areas. Notable sustainable business models are identified and further classified in fourteen unique categories, and in every category, the progress -either failure or success- has been reviewed, and the research gaps are discussed. Taxonomy of the applications includes innovation, management and marketing, entrepreneurship, energy, fashion, healthcare, agri-food, supply chain management, circular economy, developing countries, engineering, construction and real estate, mobility and transportation, and hospitality. The key contribution of this study is that it provides an insight into the state of the art of sustainable business models in various application areas and future research directions. This paper concludes that popularity and the success rate of sustainable business models in all application domains have been increased along with the increasing use of advanced technologies.


2020 ◽  
Vol 159 ◽  
pp. 04037 ◽  
Author(s):  
Yuriy Bilan ◽  
Tetyana Pimonenko ◽  
Lyudmila Starchenko

In the ongoing world trends focusing on the ecological issue, corporate social responsibilities, sustainable development goals, the current business could not be competitive without the implementation of the innovations. Besides, the application of changes contributes to the relevant transformation of the business model, considering the worldwide trends. The paper deals with the analysis of the leading scientific trends in analysing of the sustainable business models and innovations. In the paper, the authors used the bibliometric analysis of the scientific papers from Web of Science and Scopus. The main limitation to select scientific papers were as follows: published for 2000-2019 years; the language of the paper – English; papers which contain keywords – sustainable, business model and innovations. For the analysis, the VOSviewer, Scopus and Web of Science tools were used by the authors. Tools from the scientific databases allowed to identify the main parameters of the scientific publications: quantity, dynamic, country, the most cited papers, etc. VOSviewer allowed visualising the main scientific clusters which analysed the sustainable business model. Considering the findings, the rapid increase of articles on the sustainable business model was in 2000. The authors identified 13 clusters; three of them had strong linking. The most significant cluster contained focused on innovations, the second – on corporate social responsibilities and environmental management, the third cluster – on cleaner production as a core element of a sustainable business model. The tendency of scientific investigation allowed concluding that sustainable business model could not be without a complex system of innovations, corporate social responsibilities and cleaner production.


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