Sustainable Balance Scorecard as a CSR Roadmap for SMEs

2019 ◽  
pp. 88-110
Author(s):  
María del Carmen Gutiérrez-Diez ◽  
José Luis Bordas Beltran ◽  
Ana María de Gpe. Arras-Vota
Keyword(s):  
Literature Review ◽  
Theoretical Framework ◽  
Balance Scorecard ◽  
Entry Barrier ◽  
Support Tool ◽  
Adoption And Implementation ◽  
Sustainability Strategy ◽  
Current Proposal

The purpose of this chapter is to review and establish a theoretical framework that creates a systematized method to help SMEs willing to adopt a sustainability strategy. There is an increasing interest in SMEs to incorporate CSR and CS as a strategy, but they need a tool that would lower the entry barrier for SMEs struggling to adopt said objectives, such as the sustainable balance scorecard (SBSC). The chapter aims to provide a support tool and guide for SMEs interested in developing a CSR and sustainable strategy. To develop it, a literature review was performed, and the approach proposed by Hansen and Schaltegger was deemed to be feasible for adoption and implementation. As a result, an SBSC hierarchy is proposed for SMEs. Further evidence is necessary to validate the current proposal.

scholarly journals An Exit Strategy for the Definitional Elusiveness: A Three-Dimensional Framework for Social Entrepreneurship

2021 ◽  
Vol 13 (2) ◽  
pp. 563
Author(s):  
Bing Ran ◽  
Scott Weller
Keyword(s):  
Social Change ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Social Entrepreneurship ◽  
Common Ground ◽  
Three Dimensional ◽  
Theoretical Framework ◽  
Future Research ◽  
Exit Strategy ◽  
Conceptual Paper

Despite the growing utility and prevalence of social entrepreneurship, an accepted definition remains elusive and infeasible. Yet, it is imperative that the principles guiding social entrepreneurship are identified so that common ground is established to facilitate future research. On the basis of a systematic literature review, this conceptual paper proposes a theoretical framework outlining social entrepreneurship as a three-dimensional framework as a function of continua of “social” and “business” logics, “beneficial” and “detrimental” social change logics, and “innovation” and “mundane” logics. The framework accommodates the fuzziness and ambiguity associated with social entrepreneurship whilst remaining a workable, identifiable construct. By accounting for the shifting logics practiced by social entrepreneurship that both influence and are influenced by the organizational environment, this framework provides an exit strategy for the definitional elusiveness of social entrepreneurship. The resultant structures and functions of social entrepreneurship are shaped by these constraints as reflected by the fluidity and flexibility endorsed by the framework. Four avenues for future research regarding social entrepreneurship are recommended on the basis of the framework proposed in this article.

scholarly journals TRAVELERS EXPERIENCES IN RAIL TOURISM AMONG SPECIAL INTEREST TOURIST IN SABAH MALAYSIA: THEORETICAL REVIEW

2021 ◽  
Vol 6 (26) ◽  
pp. 204-214
Author(s):  
Nur Ainna Aznida Abdullah ◽  
Syed Muhammad Rafy Syed Jaafar
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Rural Areas ◽  
Special Interest ◽  
Theoretical Framework ◽  
Tourism Industry ◽  
Developed Country ◽  
Transportation Corridor ◽  
The World ◽  
Rail Travel

Rail sometimes serves mainly as a transportation corridor connecting rural areas, or urban settings and green strips. However, the rise in the tourism industry in a developed country has increased the popularity of trails used in recreation. Apart from that, rail travel can be experienced as an enhancement of travel especially the onboard journey. Even though the rail tourism industry is well developed around the world, the studies related to rail travel in Malaysia are less plentiful. Therefore, this paper aims to review the idea of traveller’s experiences in rail tourism and identify the factors that contribute to rail tourism in Sabah Malaysia, especially among Special Interest Tourists (SITs). SITs can be defined as a specialized style of touristy that focuses on one topic and personally conducted tour by folks that wish to develop their interests. A content analysis on rail tourism, traveller’s experience, and the dimension of rail services was conducted for this paper. This is also involved an interview with the stakeholder to clarify and explain the features of rail tourism based on the content analysis and literature review. As for that, it's pointed out that the features and characteristics of the rail tourism setting as the variables of development criteria can make the touring route from the railway station is a pleasurable experience for tourists. It will give an impact on the experience and generate the intention of travellers to revisit and experience the services again. The final theoretical framework has been developed to show the concept of rail tourism among Special Interest Tourists (SITs) in Sabah Malaysia.

Digital supply chain performance metrics: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Faisal Rasool ◽  
Marco Greco ◽  
Michele Grimaldi
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Performance Metrics ◽  
Research Process ◽  
Future Research ◽  
Balance Scorecard ◽  
Content Type ◽  
Previous Decade ◽  
Qualitative Performance

Purpose In the previous decade, a substantial amount of research has been undertaken to measure the digitalized supply chain (DSC) performance. This paper aims to present a systematic literature review on DSC performance measurement metrics to apprehend current practices, recognize gaps and advocate future research itineraries. Design/methodology/approach To guarantee a replicable, rigorous and transparent research process, the authors used a systematic literature review methodology to synthesize the research. A combination of 25 keywords was used to obtain 248 scientific studies in the first step. The balance scorecard (BSC) model was used to categorize 299 gathered performance metrics into 4 BSC perspectives. Findings The review highlighted the need for qualitative performance measuring metrics for DSC. During the review, only one study was identified that primarily focused on developing performance metrics for DSC. Additionally, the review identified that metrics related to internal and financial perspectives received the most attention while the “growth and learning” perspective received the least attention. The review also identified that external partners, such as distributors and suppliers, were virtually ignored in previous literature. Originality/value Although numerous literature reviews have been conducted in the past on the performance measuring metrics for supply chain management, no literature review aiming to synthesize the measuring metrics for DSC has yet been undertaken.

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