Management Decision最新文献

{"title":"Exploring industrial symbiosis for circular economy: investigating and comparing the anatomy and development strategies in Italy","authors":"Lucrezia Sgambaro, Davide Chiaroni, Emanuele Lettieri, Francesco Paolone","doi":"10.1108/md-04-2023-0658","DOIUrl":"https://doi.org/10.1108/md-04-2023-0658","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this paper is to investigate the most recurrent variables characterizing the collaborative relationships of industrial symbiosis (IS) (hereinafter also referred to as “anatomic” variables) established in the attempt to adopt circular economy (CE) by collecting evidence from a rich empirical set of implementation cases in Italy.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The current literature on IS was reviewed, and a content analysis was performed to identify and define the “anatomic” variables affecting its adoption in the circular economy. We followed a multiple-case study methodology investigating 50 cases of IS in Italy and performed a content analysis of the “anatomic” variables characterizing each case.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This research proposes the “anatomic” variables (i.e. industrial sectors involved, public actors involvement, governmental support, facilitator involvement and geographical proximity) explaining the cases of IS in the circular economy. Each “anatomic” variable is discussed at length based on the empirical evidence collected, with a particular reference to the impact on the different development strategies (i.e. “bottom-up” and “top-down”) in the cases observed.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Current literature on IS focuses on a sub-set of variables characterizing collaboration in IS. This research builds on extant literature to define a new framework of five purposeful “anatomic” variables defining IS in the circular economy. Moreover, we also collect and discuss a broad variety of empirical evidence in what is a still under-investigated context (i.e. Italy).</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"35 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140578151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enterprise chatbots in managers' perception: a strategic framework to implement successful chatbot applications for business decisions","authors":"Marco Savastano, Isabelle Biclesanu, Sorin Anagnoste, Francesco Laviola, Nicola Cucari","doi":"10.1108/md-10-2023-1967","DOIUrl":"https://doi.org/10.1108/md-10-2023-1967","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The contemporary business environment is characterised by an increasing reliance on artificial intelligence, automation, optimisation, efficient communication and data-driven decision making. Based on the limited academic literature that examines the managerial perspective on enterprise chatbots, the paper aims to explore organisational needs and expectations for enterprise chatbots from a managerial perspective, assesses the relationship between managerial knowledge and managerial opinion regarding enterprise chatbots, and delivers a framework for integrating chatbots into the digital workforce.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper presents a quantitative design. An online, self-administered survey yielded 111 valid responses from managers in service and manufacturing organisations based on convenience and snowball sampling strategies. Given the nature of the data and the research questions, the research was conducted using principal component analysis, parallel analysis, correlation, internal consistency and difference in means tests.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This research explores the managerial perspective on enterprise chatbots from multiple perspectives (i.e., adoption, suitability, development requirements, benefits, barriers, performance and implications), presents a heat map of the average level of chatbot need across industries and business units, highlights the urgent need for education and training initiatives targeted at decision makers, and provides a strategic framework for successful chatbot implementation.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study equips managers and practitioners dealing with enterprise chatbots with knowledge to effectively leverage the expected benefits of investing in this technology for their organisations. It offers direction for developers in designing chatbots that align with organisational expectations, capabilities and skills.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Insights for managers, researchers and chatbot developers are provided. The work complements the few academic studies that examine enterprise chatbots from a managerial perspective and enriches related commercial studies with more rigourous statistical analysis. The paper contributes to the ongoing discourse on decision-making in the context of technology development, integration and education.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"35 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140577699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An ADAM-based approach to unveiling entrepreneurial ecosystems in selected European countries","authors":"Gabrijela Popovic, Aleksandra Fedajev, Petar Mitic, Ieva Meidute-Kavaliauskiene","doi":"10.1108/md-12-2023-2420","DOIUrl":"https://doi.org/10.1108/md-12-2023-2420","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to integrate the resource-based view (RBV) with other theories that consider external factors necessary to respond successfully to dynamic and uncertain entrepreneurial business conditions.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper introduces an multi-criteria decision-making (MCDM) approach, utilizing the axial-distance-based aggregated measurement (ADAM) method with weights determined by the preference selection index (PSI) method, to rank eight European countries based on the Global Entrepreneurship Monitor (GEM) data. Additionally, the paper extends the existing entrepreneurial ecosystem taxonomy (EET), offering an additional classification.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The performed analysis emphasizes the importance and necessity of involving different dimensions of EE in assessing the countries' entrepreneurship performance, which facilitates creating adequate policy measures.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The crucial limitations are assessments based only on the GEM data from a particular period, possibly leading to a certain bias. Future research should involve data from various resources to increase the results' reliability.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The ranking results and country classification obtained using the ADAM-based approach and two distinct taxonomies served as the basis for formulating tailored policy recommendations, aiming to formulate tailored policy implications for increasing the number of new entrepreneurs and improving innovativeness, sustainability and internationalization of existing entrepreneurs for each group of countries.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"75 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140577897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Improving the quality of hires via the use of machine learning and an expansion of the person–environment fit theory","authors":"Melike Artar, Yavuz Selim Balcioglu, Oya Erdil","doi":"10.1108/md-12-2023-2295","DOIUrl":"https://doi.org/10.1108/md-12-2023-2295","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Our proposed machine learning model contributes to improving the quality of Hire by providing a more nuanced and comprehensive analysis of candidate attributes. Instead of focusing solely on obvious factors, such as qualifications and experience, our model also considers various dimensions of fit, including person-job fit and person-organization fit. By integrating these dimensions of fit into the model, we can better predict a candidate’s potential contribution to the organization, hence enhancing the Quality of Hire.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Within the scope of the investigation, the competencies of the personnel working in the IT department of one in the largest state banks of the country were used. The entire data collection includes information on 1,850 individual employees as well as 13 different characteristics. For analysis, Python’s “keras” and “seaborn” modules were used. The Gower coefficient was used to determine the distance between different records.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The K-NN method resulted in the formation of five clusters, represented as a scatter plot. The axis illustrates the cohesion that exists between things (employees) that are similar to one another and the separateness that exists between things that have their own individual identities. This shows that the clustering process is effective in improving both the degree of similarity within each cluster and the degree of dissimilarity between clusters.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Employee competencies were evaluated within the scope of the investigation. Additionally, other criteria requested from the employee were not included in the application.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study will be beneficial for academics, professionals, and researchers in their attempts to overcome the ongoing obstacles and challenges related to the securing the proper talent for an organization. In addition to creating a mechanism to use big data in the form of structured and unstructured data from multiple sources and deriving insights using ML algorithms, it contributes to the debates on the quality of hire in an entire organization. This is done in addition to developing a mechanism for using big data in the form of structured and unstructured data from multiple sources.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"115 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140577693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Performance feedback duration and strategic change in USA manufacturing firms","authors":"Pouya Derayati","doi":"10.1108/md-01-2023-0066","DOIUrl":"https://doi.org/10.1108/md-01-2023-0066","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper seeks to explore the effect of performance duration (rather than intensity) on the subsequent initiation of strategic change by firms. Specifically, the effect of outperformance and underperformance duration on strategic change, as well as the moderating effect of environmental dynamism, is studied.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using a fixed-effects model, analyzing a sample of 34,907 firm-year observations from 1980 to 2018 across 112 industries mostly supported proposed hypotheses.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results revealed a U-shaped relationship between outperformance duration and strategic change and an inverted U-shaped relationship between underperformance duration and strategic change. The moderation role of environmental dynamism was only partially supported.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study examines a new dimension of performance feedback, namely duration, rather than the widely used intensity of performance feedback, to enhance our understanding of the behavioral theory of the firm.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"1 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140577890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Circular entrepreneurial ecosystems: a Quintuple Helix Model approach","authors":"Juan D. Borrero, Shumaila Yousafzai","doi":"10.1108/md-08-2023-1361","DOIUrl":"https://doi.org/10.1108/md-08-2023-1361","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension. This research serves as a pivotal stride towards this goal, presenting an exclusive prospect for the investigation and fusion of these frameworks, with particular emphasis on the Quintuple Helix Model (5HM), into a unified theoretical framework that underscores the core principles of the CE. This study is centered on three pivotal questions aimed at decoding the CE transition in specific regional settings.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Adopting an abductive approach firmly anchored in a two-stage qualitative process, this study specifically merges the foundational principles from institutional theory, entrepreneurship literature and CE frameworks to provide insights into the dynamics of circular ecosystems, with a specific focus on the Huelva region in Spain.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings demonstrate significant potential in the CE, ranging from the integration of product and service systems to innovations in eco-industrial practices. Yet, a notable deficiency exists: the absence of institutional entrepreneurs, highlighting the essential role that universities can play. As recognized centers of innovation, universities are suggested to be key contributors to the transformation toward a CE, aligning with their societal and economic responsibilities.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study highlights the importance of managing relationships with entities like SMEs and policymakers or academia for effective CE adoption. Policymakers can refine strategies based on the research’s insights, while the impact of university-driven circular ecosystems on sustainable societies is another crucial area for research.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The sustainability models cited in CE literature may not be comprehensive enough to prevent problem shifting, and it can be argued that they lack a sound theoretical and conceptual basis. Furthermore, the connections between sustainability objectives and the three levels of the CE operating system remain vague. Additionally, there is insufficient information on how regions foster the involvement of the environment in fivefold helix cooperation and how this impacts the CE.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"5 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140612915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Manager myopia and green technology innovation","authors":"Jianhui Jian, Haiyan Tian, Dan Hu, Zimeng Tang","doi":"10.1108/md-06-2023-0891","DOIUrl":"https://doi.org/10.1108/md-06-2023-0891","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>With the growing concern of various sectors of society regarding environmental issues and the promotion of sustainable development, green technology innovation is generally considered to be conducive to the long-term development of enterprises. However, because of the existence of agency problems, managers may have shortsighted behaviors. Then how will managers' shortsighted behaviors affect enterprises' green technology innovation?</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper uses machine learning-based text analysis methods to construct a manager myopia index based on the data from A-share listed companies on the Shanghai and Shenzhen Stock Exchanges from 2015 to 2020. We examine the impact of manager myopia on green technology innovation in companies.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Our study finds that manager myopia significantly inhibits green technology innovation in companies. However, when multiple large shareholders coexist and the proportion of institutional investors' holdings is high, it can alleviate the inhibitory effect of manager myopia on green innovation. Heterogeneity tests show that the impact of manager myopia on green technology innovation is relatively significant in non-state-owned and manufacturing companies, as well as in the electricity industry. Robustness tests demonstrate that our conclusions remain valid after using propensity score matching to eliminate endogeneity problems.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>From the perspective of corporate governance, this paper incorporates managers' shortsightedness, multiple large shareholders and institutional investors' shareholding ratios into the same logical framework, analyzes their internal mechanisms, helps improve corporate governance, enhances green innovation capabilities and has strong implications for the implementation of national innovation-driven development strategies and the achievement of “carbon peak” and “carbon neutrality” targets.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"6 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140324778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A decision model to value football player investments under uncertainty","authors":"Florian Follert, Werner Gleißner","doi":"10.1108/md-06-2023-0899","DOIUrl":"https://doi.org/10.1108/md-06-2023-0899","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>From the buying club’s perspective, the transfer of a player can be interpreted as an investment from which the club expects uncertain future benefits. This paper aims to develop a decision-oriented approach for the valuation of football players that could theoretically help clubs determine the subjective value of investing in a player to assess its potential economic advantage.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>We build on a semi-investment-theoretical risk-value model and elaborate an approach that can be applied in imperfect markets under uncertainty. Furthermore, we illustrate the valuation process with a numerical example based on fictitious data. Due to this explicitly intended decision support, our approach differs fundamentally from a large part of the literature, which is empirically based and attempts to explain observable figures through various influencing factors.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We propose a semi-investment-theoretical valuation approach that is based on a two-step model, namely, a first valuation at the club level and a final calculation to determine the decision value for an individual player. In contrast to the previous literature, we do not rely on an econometric framework that attempts to explain observable past variables but rather present a general, forward-looking decision model that can support managers in their investment decisions.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This approach is the first to show managers how to make an economically rational investment decision by determining the maximum payable price. Nevertheless, there is no normative requirement for the decision-maker. The club will obviously have to supplement the calculus with nonfinancial objectives. Overall, our paper can constitute a first step toward decision-oriented player valuation and for theoretical comparison with practical investment decisions in football clubs, which obviously take into account other specific sports team decisions.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"46 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140201518","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Managerial decision-making: exploration strategies in dynamic environments","authors":"Claire K. Wan, Mingchang Chih","doi":"10.1108/md-04-2023-0517","DOIUrl":"https://doi.org/10.1108/md-04-2023-0517","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>We argue that a fundamental issue regarding how to search and how to switch between different cognitive modes lies in the decision rules that influence the dynamics of learning and exploration. We examine the search logics underlying these decision rules and propose conceptual prompts that can be applied mentally or computationally to aid managers’ decision-making.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>By applying Multi-Armed Bandit (MAB) modeling to simulate agents’ interaction with dynamic environments, we compared the patterns and performance of selected MAB algorithms under different configurations of environmental conditions.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We develop three conceptual prompts. First, the simple heuristic-based exploration strategy works well in conditions of low environmental variability and few alternatives. Second, an exploration strategy that combines simple and de-biasing heuristics is suitable for most dynamic and complex decision environments. Third, the uncertainty-based exploration strategy is more applicable in the condition of high environmental unpredictability as it can more effectively recognize deviated patterns.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study contributes to emerging research on using algorithms to develop novel concepts and combining heuristics and algorithmic intelligence in strategic decision-making.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study offers insights that there are different possibilities for exploration strategies for managers to apply conceptually and that the adaptability of cognitive-distant search may be underestimated in turbulent environments.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Drawing on insights from machine learning and cognitive psychology research, we demonstrate the fitness of different exploration strategies in different dynamic environmental configurations by comparing the different search logics that underlie the three MAB algorithms.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"118 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140149462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Integrating sustainability with corporate governance: a framework to implement the corporate sustainability reporting directive through a balanced scorecard","authors":"Ivo Hristov, Cory Searcy","doi":"10.1108/md-10-2023-1995","DOIUrl":"https://doi.org/10.1108/md-10-2023-1995","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The growing importance of environmental, social and governance (ESG) issues, as well as related performance planning, measuring and reporting, has spurred interest in linking corporate sustainability and performance management systems (PMSs). In this context, the aim of this paper is to provide companies with a framework for implementing the requirements of the corporate sustainability reporting directive (CSRD) through a sustainability balanced scorecard (SBSC). The framework will further the integration of sustainability with corporate governance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The framework was grounded in the relevant literature and the CSRD requirements.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved.</p><!--/ Abstract__block -->","PeriodicalId":18046,"journal":{"name":"Management Decision","volume":"107 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140149406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}