Article
Business
Binh Bui, Muhammad Nurul Houqe, Mahbub Zaman
Summary: This study found that firms voluntarily adopting carbon assurance, carbon disclosure, and gender diverse boards are less likely to engage in earnings management, demonstrating higher reporting integrity.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2021)
Article
Business, Finance
Rajesh Desai
Summary: This study examines the factors affecting the disclosure of corporate carbon emission and finds that firm size, profitability, leverage, and market value are major determinants of disclosure. It also validates the applicability of certain theoretical assumptions in emerging economies. The research provides valuable insights for managers and practitioners in formulating disclosure policies and contributes to the existing knowledge in environmental research, particularly in emerging economies.
BORSA ISTANBUL REVIEW
(2022)
Article
Business
Assunta Di Vaio, Luisa Varriale, Angelo Di Gregorio, Samuel Adomako
Summary: This article investigates the role of accounting disciplines in assessing and fostering corporate social performance (CSP) of business organisations to meet the UN Agenda 2030. The findings outline that the cruise company presents a clear sustainability and community orientation and adopts several initiatives, mostly focused on environmental and social issues, addressed to meet the 17 SDGs, where reputation and positive image have been recognised as the major antecedents in the perspective of CSP.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2022)
Article
Business, Finance
Ramona Zharfpeykan, Chris Akroyd
Summary: This study aims to evaluate the outcome effectiveness of the transitions in the GRI framework by examining how companies have responded to the changes. The findings suggest that these transitions have not led to companies improving the quality of their disclosures on important areas, but rather resulted in a decline or fluctuation in the quality of disclosure.
SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL
(2023)
Article
Green & Sustainable Science & Technology
Ricardo Pinto, Isabel Lourenco, Ana Simoes
Summary: This study examines the relationship between country-level innovation performance, firm-level innovation commitment, and the adoption of integrated reporting in Europe. Using logistic regression analysis of firm-year observations from 2016-2019, the results show a positive and significant association between country-level innovation performance and integrated reporting uptake. Additionally, the data suggest that innovation commitment has a stronger influence on the likelihood of publishing integrated reports for firms with higher sustainability performance levels. This research contributes to the literature by considering both country-level and firm-level factors in the acceptance of integrated reporting in Europe.
Article
Business
Antonello Garzoni, Vitiana L'Abate, Nicola Raimo, Filippo Vitolla
Summary: Society's focus on sustainability has posed significant challenges for the healthcare sector. This study investigates the determinants of online sustainability disclosure in hospitals using a legitimacy theory perspective. The findings indicate a low level of dissemination of sustainability information and a positive impact of hospital size, public status, and teaching status on the amount of sustainability information disclosed.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2023)
Article
Economics
Ali Uyar, Abdullah S. Karaman, Merve Kilic
Summary: The study found that governance and ecological circumstances of countries are more relevant than social development in disclosing sustainability information in the tourism industry.
Article
Business
Eduardo Schiehll, Sam Kolahgar
Summary: The study demonstrates that disclosing material ESG information increases stock price informativeness, with a greater impact on the social component. It contributes to the literature on sustainability reporting and deepens the understanding of agency theory predictions regarding the economic effects of ESG disclosure.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2021)
Article
Business
Vitiana L'Abate, Filippo Vitolla, Paolo Esposito, Nicola Raimo
Summary: In recent years, the airport industry has faced increasing pressure to be more sustainable due to its significant environmental and social impacts. This study aims to analyze the factors driving sustainability disclosure in the airport industry by examining the impact of business size, complexity, and corporate visibility. The results show that passenger numbers, cargo quantity, number of terminals and gates, and social media exposure positively influence the sustainability disclosure of European airports.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2023)
Article
Business
Wesley Friske, Atanas Nik Nikolov, Todd Morgan
Summary: This study investigates how the institutional environment influences an organization's adherence to sustainability reporting standards and finds that state-owned enterprises and public institutions, large organizations, publicly traded companies, and organizations that conduct external audits are more likely to have high adherence ratings.
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
(2023)
Article
Green & Sustainable Science & Technology
Filippo Vitolla, Vitiana L'Abate, Felice Petruzzella, Nicola Raimo, Antonio Salvi
Summary: The circular economy model is gaining momentum as a solution to the unsustainable linear production and consumption economy. Academic interest in circular economy disclosure (CED) is growing, but research in this area is still limited. This study investigates the impact of firm characteristics on the level of CED using stakeholder theory. The empirical results demonstrate that firm size, financial leverage, and profitability positively affect the level of CED. These findings have practical implications for firms and policymakers.
Review
Computer Science, Interdisciplinary Applications
Ashutosh Samadhiya, Rajat Agrawal, Anil Kumar, Jose Arturo Garza-Reyes
Summary: The logistics sector is the most crucial industry as other businesses heavily rely on its operations. However, there are various issues such as the lack of optimization and sustainability in the existing logistics sector. To address these problems, the concept of the Physical Internet (PI) has emerged. This research conducts a comprehensive literature review to analyze the role of PI in the logistics industry and makes significant contributions to the existing literature by providing an overarching context, presenting a road layout of research on PI and logistics, and addressing conclusions and influencing factors.
COMPUTERS & INDUSTRIAL ENGINEERING
(2023)
Article
Green & Sustainable Science & Technology
Sanjiv Narula, Harish Puppala, Anil Kumar, Guilherme F. Frederico, Maheshwar Dwivedy, Surya Prakash, Vishal Talwar
Summary: The Global Reporting Initiative is the global standard for sustainability, and research shows that Industry 4.0 technologies have a significant influence on it, especially in terms of economic performance and environmental impacts.
JOURNAL OF CLEANER PRODUCTION
(2021)
Article
Green & Sustainable Science & Technology
Nejla Ould Daoud Ellili, Haitham Nobanee
Summary: This study examines the sustainability disclosure of listed banks in the UAE financial markets and its impact on banking performance. The findings reveal that banks have low levels of sustainability disclosure, but such disclosure has a positive and significant effect on bank performance. Therefore, the results of this study are important for improving bank transparency and compliance with sustainability standards.
ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY
(2023)
Article
Green & Sustainable Science & Technology
Iman Harymawan, Fajar Kristanto Gautama Putra, Bayu Arie Fianto, Wan Adibah Wan Ismail
Summary: This study examines the relationship between financial distress and environmental, social, and governance (ESG) disclosure. Financially distressed firms are tempted to enhance ESG disclosure for higher performance, but may lack resources to do so. In Indonesian settings, financially distressed firms have lower ESG disclosure quality than non-distressed firms, with consistent results across various regression techniques.
Article
Green & Sustainable Science & Technology
Nuwan Gunarathne, Ki-Hoon Lee
Summary: The study explores the use of energy information in corporate energy management strategies from an environmental strategy implementation perspective. It finds that organizations use a wide range of energy information for efficiency, but limited and ad hoc information for sufficiency and consistency strategies. Lack of systematic energy information management systems hinders organizations from achieving corporate energy sustainability, especially in the early stages of environmental strategy implementation.
JOURNAL OF CLEANER PRODUCTION
(2021)
Article
Business
David M. Herold, Katarzyna Nowicka, Aneta Pluta-Zaremba, Sebastian Kummer
Summary: This study explores how logistics service providers have reacted to and managed the challenges brought by the COVID-19 pandemic, emphasizing the importance of creating revenue streams, enhancing operational flexibility, digitization, logistics infrastructure optimization, and personnel capacity optimization. Consequently, this study sheds light on the strategic role of LSPs in enhancing supply chain resilience in the face of external shocks.
SUPPLY CHAIN MANAGEMENT-AN INTERNATIONAL JOURNAL
(2021)
Article
Business, Finance
Nuwan Gunarathne, Ki-Hoon Lee, Pubudu K. Hitigala Kaluarachchilage
Summary: This study finds that the implementation of environmental management accounting varies significantly among organizations at different stages of environmental management maturity. As organizations progress from reactive to proactive environmental strategies, the EMA evolves to encompass and diversify to deal with more sophisticated environmental management activities.
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL
(2023)
Article
Green & Sustainable Science & Technology
Ki-Hoon Lee, Rob Hales
Summary: This study found that emotionally-based reflections of responding and relating are dominant among MBA students' reflections on sustainability, while cognitively-based reflection of reasoning is slightly less dominant. Effective management education for sustainability should encourage students to reflect on their emotional learning to improve leadership values, attitudes, and activities.
INTERNATIONAL JOURNAL OF SUSTAINABILITY IN HIGHER EDUCATION
(2022)
Article
Management
David M. Herold, Sara Saberi, Mahtab Kouhizadeh, Simon Wilde
Summary: This paper aims to provide theoretical frameworks about the organizational uncertainty behind the adoption of blockchain technology and its implications on transaction costs; it proposes two frameworks using transaction cost theory and path dependency theory, and identifies various theoretical concepts that influence blockchain adoption; it highlights the lack of attention to frameworks categorizing potential transaction costs outcomes under uncertainty from organizational theorists.
JOURNAL OF GLOBAL OPERATIONS AND STRATEGIC SOURCING
(2022)
Article
Hospitality, Leisure, Sport & Tourism
David M. Herold, C. Keith Harrison, Scott J. Bukstein
Summary: This paper examines the crisis resulting from the perceived misalignment between socially responsible fans and football club management at Bayern Munich and proposes two frameworks for analyzing social responsibility strategies in professional football clubs.
INTERNATIONAL JOURNAL OF SPORTS MARKETING & SPONSORSHIP
(2023)
Article
Business
Ki-Hoon Lee, Donghoon Shin, Minwoo Lee
Summary: This paper examines the impact of business group (BG) affiliation on corporate sustainability performance (CSP) in emerging economies. Despite BGs' ability to protect their affiliate firms from external shocks and pressures by internalizing resources, they also face institutional pressures for enhanced CSP. The study suggests that BG affiliates generally have higher CSP than non-affiliated firms due to the stronger institutional pressures exerted on them by their unique roles and history in emerging economies. However, affiliate centrality and foreign ownership weaken the positive effect of BG affiliation on CSP in emerging economies due to agency behaviors exercised by BG firms in response to institutional pressures.
BUSINESS STRATEGY AND THE ENVIRONMENT
(2023)
Article
Information Science & Library Science
Pierpaolo Magliocca, David Martin M. Herold, Rossella Canestrino, Valerio Temperini, Vito Albino
Summary: This paper aims to study the ability of start-ups as knowledge brokers to trigger innovation in a supply chain ecosystem, and proposes two frameworks to illustrate how start-ups influence supply chain members and the overall ecosystem.
JOURNAL OF KNOWLEDGE MANAGEMENT
(2022)
Review
Management
Eric Weisz, David M. Herold, Sebastian Kummer
Summary: This article aims to explore the impact of artificial intelligence (AI) on mitigating the bullwhip effect in the supply chain. The authors provide a structured management approach and a Bullwhip-Smoothing-Framework (BSF) based on digital skills, leadership, and collaboration. The study offers a theoretical foundation for scholars and managers to understand and address the bullwhip effect using AI.
INTERNATIONAL JOURNAL OF LOGISTICS MANAGEMENT
(2023)
Editorial Material
Hospitality, Leisure, Sport & Tourism
Tim Breitbarth, Brian P. McCullough, Andrea Collins, Anna Gerke, David M. Herold
Summary: Climate change has a significant impact on sport production and consumption, and it is crucial for the sport industry to respond now to address sustainability challenges. Sport's popularity can create opportunities for behavior change and promote environmental sustainability.
EUROPEAN SPORT MANAGEMENT QUARTERLY
(2023)
Article
Economics
David M. Herold, Behnam Fahimnia, Tim Breitbarth
Summary: The emergence of digital platform start-ups poses a threat to disrupt the logistics industry with new business models. However, it is unclear whether these digital platforms have the potential to truly disrupt the current industry. In this paper, a Digital Start-up Disruption (DSD) framework is proposed to characterize digital platforms and their disruptive potential using four antecedents. Applying this framework to a case study reveals insights on the dynamics of disruptive and sustaining technologies.
TRANSPORTATION RESEARCH PART E-LOGISTICS AND TRANSPORTATION REVIEW
(2023)
Article
Management
David M. M. Herold, Lukasz Marzantowicz
Summary: The recent disruption of global supply chains has resulted in new demands for more resilient supply chains. This article aims to broaden the view of supply chain scholars on decision-making for supply chain resilience from an institutional perspective, specifically by considering institutional complexity. The inherent complexity in supply chains, involving multiple organizations and institutional environments, leads to different responses when facing disruptions. This article provides a systematic understanding of how institutional logics, influenced by field-level structures and processes, impact global supply chains and their constituents.
OPERATIONS MANAGEMENT RESEARCH
(2023)
Article
Computer Science, Interdisciplinary Applications
David M. Herold, Marek Cwiklicki, Kamila Pilch, Jasmin Mikl
Summary: This study examines the evolution of digitalization in the logistics and supply chain industry, revealing that the emergence and adoption of digitalization is a socially constructed phenomenon. By categorizing key field-configuring events in different time periods, describing relevant frameshifts, and explaining the process of how and why digitalization has emerged and been adopted in the L&SC industry, the authors provide insights that advance the institutional view on digitalization.
JOURNAL OF ENTERPRISE INFORMATION MANAGEMENT
(2021)
Article
Hospitality, Leisure, Sport & Tourism
David M. Herold, Nico Schulenkorf, Tim Breitbarth, Ivano Bongiovanni
Summary: Global, national, and regional sports organizations rely heavily on logistics management practices, but scientific research in sports logistics is still in its early stages. This study applies the Sports Logistics Framework (SLF) to assess logistics activities systematically, using a recurring professional sport event as a case study. The findings not only provide insights into the logistics operations of a major global sport competition, but also refine the logistical tasks of the SLF for further comparison and examination at similar events.
JOURNAL OF CONVENTION & EVENT TOURISM
(2021)
Article
Management
Jasmin Mikl, David M. Herold, Marek Cwiklicki, Sebastian Kummer
Summary: This study examines the key business model differences between digital freight forwarders (DFFs) and traditional freight forwarders (TFFs), proposing a conceptual framework to understand the impact of digital logistics start-ups on incumbent companies. Results show differences in all four components of business models: value proposition, value creation, value delivery, and value capture between DFFs and TFFs. The authors identify three main factors to consider when assessing the impact of DFFs on TFFs: company size, market cultivation strategy, and transport mode.
INTERNATIONAL JOURNAL OF LOGISTICS MANAGEMENT
(2021)