Ideas in conflict: a case study on tensions in the process of preparing sustainability reports

2017 ◽  
Vol 8 (2) ◽  
pp. 166-190 ◽  
Author(s):  
Magnus Frostenson ◽  
Sven Helin

Purpose The purpose of this paper is to understand conflicts in sustainability reporting (SR) preparation. Design/methodology/approach In the preparation of SRs, the logic of financial rationality is often assumed to take precedence over the logic of sustainability. Based on an explorative qualitative case study of a large Swedish retailer, the paper problematizes this view. Over a reporting cycle, employees and consultants involved in the preparation process are interviewed. Conflicting ideas about SRs are identified and analyzed through the lens of institutional logics. Findings The study identifies five tensions in SR preparation. These tensions relate to conflicting ideas of what an SR is, how it should be written and how it should be used. Among findings, a conflict of logics can be found as the basis of at least one tension. However, tensions may also emerge within a shared sustainability logic. Research limitations/implications A contribution of the study is that it sets its finger on the actual fieldwork with SRs. The study shows that it is unreasonable to claim that SRs are “self-evidently” captured by management according to financial rationality. Possibly, the nature of the studied firm, a company within the pharmaceutical and health sector, implies a stronger sustainability logic than in other firms. Practical implications According to the study, the results of an SR preparation process are highly dependent on the sometimes conflicting ideas of preparers and others within the company. It is of high importance to identify and clarify such conflicting ideas already in the beginning of the process, to link the SR to the corporate social responsibility strategy of the firm, and to involve top management in the process. Originality/value The study identifies underlying tensions in SR preparation. It also introduces a theoretical framework that makes it possible to analyze tensions in the preparation process.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anni Rajala ◽  
Annika Tidström

Purpose The purpose of this study is to increase understanding about vertical coopetition from the perspective of interrelated conflict episodes on multiple levels. Design/methodology/approach The empirical part is based on a qualitative single case study of a coopetitive buyer-supplier relationship in the manufacturing sector. Findings Conflicts in vertical coopetition evolve from being merely functional and task-related to becoming dysfunctional and relationship-related, as the level of competition increases. The nature of conflict episodes influences the development of vertical coopetition, and therefore, the interrelatedness of conflict episodes is important to acknowledge. Practical implications Although a conflict is considered functional within a company, it may still be dysfunctional as far as the coopetitive relationship with the buyer or seller is concerned. Competition may trigger conflicts related to protecting own technology and knowledge, which may lead to termination of the cooperation, therefore coopetition should be managed in a way that balance sharing and protecting important knowledge to get advantages of coopetition. Originality/value The findings enhance prior research on vertical coopetition by offering new perspectives on causes of conflicts, their management, outcomes and types. The value of taking a multilevel approach lies in the ability to show how conflicts occur and influence other conflicts through the interrelatedness of conflict elements on different levels.


2011 ◽  
Vol 16 (2) ◽  
pp. 148-154 ◽  
Author(s):  
Jesús Cambra‐Fierro ◽  
Rocío Ruiz‐Benítez

PurposeThis paper proposes a framework that considers some key concepts to design and manage supply chains in both national and international contexts. For a better understanding, it is intended to illustrate this framework with the case of Carrefour in both Spain and China.Design/methodology/approachIn the form of a case study the paper explains global strategies in both countries. The paper also discusses similarities and differences in the supply chain management in both contexts.FindingsThe paper found application of core SCM concepts to a leader distribution firm. “Thinking global and acting local” is also pertinent to application in the management of supply chains.Practical implicationsManagers may identify key processes and consider the possible contributions of each to the efficiency of their own chains. This case study could be also used as an example of the successful management of the supply chain of a company leader in its sector.Originality/valueThe present paper illustrates a leader company based on real data.


2015 ◽  
Vol 31 (3) ◽  
pp. 4-6

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings – The case highlights the multiplicity of issues which a company faces when it “goes global”. The case-study firm’s international expansion efforts failed despite previous success in expanding internationally. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


2019 ◽  
Vol 47 (3) ◽  
pp. 11-18 ◽  
Author(s):  
Vladyslav Biloshapka ◽  
Oleksiy Osiyevskyy

Purpose The growth imperative dominating in today’s market economy implies that shareholder value creation can happen only through constant, profitable growth of the business. The article offers a process for increasing the effectiveness of a firm’s strategy by improving the quality and number of growth opportunities it enables managers to take advantage of. Design/methodology/approach To address the problem of bridging the strategizing process with emerging opportunity landscapes, the current paper offers a practical approach for establishing opportunity-based growth management (OGM) system, comprising six basic components: Understanding, Scanning, Articulating, Testing, Choosing, and Organizing. Findings The presented approach allows the management to notice and exploit the emerging market opportunities before competitors, to leverage the full information available within the company (particularly among front-line employees), and to assess the current company’s business model and make the necessary adjustments. Practical implications A case study of the process in action is presented. Originality/value The proposed OGM framework enables higher-level linking of the “strategy-as-learning” with “strategy-as-planning” paradigms.


2020 ◽  
Vol 28 (1) ◽  
pp. 274-290
Author(s):  
Natalia Volkova ◽  
Vera Chiker

Purpose The purpose of this study to establish what demographic characteristics (gender, generations and organisational tenure) play a role in employee perceptions of organisational culture, commitment and identification in Russian public organisations. Design/methodology/approach The data were collected electronically from 248 employees of two public organisations. Three questionnaires were used. Findings Organisational tenure plays a central role in the way how employees perceive organisational culture; tenure also shapes the levels of both commitment and identification. The specific finding of Russian settings is that the longer employees work for a company, the lower the levels of psychological attachments they demonstrate, while it is not the case for some existing international results. The other findings correspond with those in international studies, in which women were more psychologically attached to the organisation and showed a higher level of identification and lower rates of negative forms of this concept than men did. The older the employees are, the higher the level of identification they express. Practical implications Managers working in Russian settings can struggle with engaging and retaining employees. Understanding the demographic effects can help alleviate these challenges. Originality/value Based on empirical findings, this paper contributes to the literature on organisational socialisation by providing evidence of the damaging effects of the length of organisational tenure on psychological attachment to the company (in the form of commitment and identification). Additionally, tenure is the shaping factor of employee perception of organisational culture.


2017 ◽  
Vol 18 (3) ◽  
pp. 82-84
Author(s):  
Gareth Hughes ◽  
James Comber

Purpose To remind sponsors to adopt an attitude of “professional skepticism” in Hong Kong IPOs. Design/methodology/approach Explains the Securities and Futures Commission (“SFC”)'s sanction on BOCOM International (Asia) Limited (“BIAL”) as a sign of determination to hold sponsors to account as gatekeepers to the Hong Kong capital markets. Findings The SFC has reprimanded and fined BIAL HK$15 million for failing to discharge its duties as a sole sponsor in a listing application for China Huinong Capital Group Company Limited (“China Huinong”), a company established in the PRC. This substantial fine reinforces the need for sponsors to ensure that they fully and properly discharge all of their duties, and that they will be held responsible for any failure to do so, even if the listing is not ultimately approved. Practical implications If sponsors fail to fulfil the requirements required under the sponsors’ regulatory regime, the SFC will be proactive and impose tough sanctions, even if the listing application is eventually withdrawn or returned by the SEHK. Originality/value Practical guidance from experienced regulatory, financial and commercial dispute resolution lawyers.


2017 ◽  
Vol 31 (2) ◽  
pp. 192-206 ◽  
Author(s):  
Christina Holm-Petersen ◽  
Sussanne Østergaard ◽  
Per Bo Noergaard Andersen

Purpose Centralization, mergers and cost reductions have generally led to increasing levels of span of control (SOC), and thus potentially to lower leadership capacity. The purpose of this paper is to explore how a large SOC impacts hospital staff and their leaders. Design/methodology/approach The study is based on a qualitative explorative case study of three large inpatient wards. Findings The study finds that the nursing staff and their frontline leaders experience challenges in regard to visibility and role of the leader, e.g., in creating overview, coordination, setting-up clear goals, following up and being in touch. However, large wards also provide flexibility and development possibilities. Practical implications The authors discuss the implications of these findings for decision makers in deciding future SOC and for future SOC research. Originality/value Only few studies have qualitatively explored the consequences of large SOC in hospitals.


2015 ◽  
Vol 43 (3) ◽  
pp. 7-14 ◽  
Author(s):  
Jim Moffatt

Purpose – This case example looks at how Deloitte Consulting applies the Three Rules synthesized by Michael Raynor and Mumtaz Ahmed based on their large-scale research project that identified patterns in the way exceptional companies think. Design/methodology/approach – The Three Rules concept is a key piece of Deloitte Consulting’s thought leadership program. So how are the three rules helping the organization perform? Now that research has shown how exceptional companies think, CEO Jim Moffatt could address the question, “Does Deloitte think like an exceptional company?” Findings – Deloitte has had success with an approach that promotes a bias towards non-price value over price and revenue over costs. Practical implications – It’s critical that all decision makers in an organization understand how decisions that are consistent with the three rules have contributed to past success as well as how they can apply the rules to difficult challenges they face today. Originality/value – This is the first case study written from a CEO’s perspective that looks at how the Three Rules approach of Michael Raynor and Mumtaz Ahmed can foster a firm’s growth and exceptional performance.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Marina Lima ◽  
Beatriz Casais

PurposeThis paper identifies consumer reactions towards female empowerment in advertising in order to explore the supporting arguments for criticisms of lack of authenticity and the figuring of sexist stereotypes.Design/methodology/approachThe authors conducted a multi-case study research with content analysis of 905 coded online comments in a video hosting website towards four femvertising campaigns.FindingsResults indicate that femvertising plays an important role in the emotional connection between women and brands, but consumers may react negatively to femvertising when brands do not show knowledge about the real feminist values, maintaining sexist stereotypes. Consumers also blame companies of hypocrite and exploitation to sell products if there is not authenticity and brand-cause fit.Originality/valueFemvertising appears as a consequence of cultural changes and corporate social responsibility in order to engage women consumers. This paper contributes with explanations to sustain the dichotomic reactions towards femvertising, showing evidence of why some people react favourably and other people react negatively.


2021 ◽  
Vol 15 (2) ◽  
pp. 305-327
Author(s):  
Xianyi Long ◽  
Ting Zhang

Purpose The purpose of this paper is to investigate the influence of peers’ corporate social responsibility (CSR) on focal firms’ CSR from an integrated perspective. The current study aims to explore whether as peers’ CSR increases focal firms’ CSR would first decrease and then increase. Design/methodology/approach This study is based on a sample consisting of Chinese listed manufacturing firms from 2010 to 2016. Hypotheses are tested by generalized least squares method to minimum heterogeneity and autocorrelation concern. Findings The results show that focal firms’ CSR would first decrease and then increase with the increase in peers’ CSR. Furthermore, this paper found that corporate visibility would stress more value on CSR differentiation strategy and environmental uncertainty would stress more value on CSR conformity strategy, such that the U-shaped relationship would be more pronounced in high corporate visibility or low environmental uncertainty situation. Practical implications The findings may be of interest to the academic researchers and managers. For researchers, it is important to understand how focal firms would practice CSR in response to peers’ CSR, especially through an integrated perspective. For managers, the results show that the best way to invest in CSR activities in response to peers’ CSR follows a U-shaped curve, and corporate visibility and environmental uncertainty are important factors to be considered to make CSR decisions. Originality/value This study contributes to the literature by proposing and examining a U-shaped relationship between peers’ CSR and focal firms’ CSR, which stresses the conformity and differentiation value of CSR simultaneously. Besides, to fully map the effects of peers’ CSR and focal firms’ CSR, this paper considers the moderating roles of internal and external contingencies on this non-linear relationship between the peers’ CSR and focal firms’ CSR.


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