Measuring Business Excellence最新文献

{"title":"Evolving landscape of performance measurement research: a bibliometric analysis","authors":"Nopadol Rompho, Sukrit Vinayavekhin, Chonlada Sajjanit, Kimitaka Asatani","doi":"10.1108/mbe-12-2023-0197","DOIUrl":"https://doi.org/10.1108/mbe-12-2023-0197","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to identify key research clusters (or sub-fields) in the field of performance measurement research, analyse its historical development and propose future research avenues.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Several bibliometric analysis methods, including co-citation analysis and text mining techniques, were used to review papers published on performance measurement research.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study reveals eight main clusters of research in this field, ranging from theoretical-focused clusters (e.g. strategic performance measurement) to practical-focused clusters (e.g. design of performance measurement). These clusters are further categorised into four groups based on the size and degree of connectedness. Regarding the analysis of historical development, the established clusters, such as supply chain management, remain important, while newer clusters, such as hospitality and humanitarianism, have recently gained increasing interest.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study applies citation-based clustering, a type of bibliometric literature review method that has been underused in the field of performance measurement. Moreover, the results obtained from this study are also distinct from those of previous studies, offering valuable insights especially for researchers. With a comprehensive understanding of the field, researchers can use it to understand the key literature, observe ongoing developments within their specialisation and inform their future research directions.</p><!--/ Abstract__block -->","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142194178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"From sustainability to financial performance: the role of SDG disclosure","authors":"Valentina Beretta, Maria Chiara Demartini, Sara Trucco","doi":"10.1108/mbe-05-2024-0054","DOIUrl":"https://doi.org/10.1108/mbe-05-2024-0054","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Despite the rising trend of sustainable developmental goals (SDGs) incorporation into sustainability reporting, there remains a gap in understanding the role of SDG disclosure (SDGD) in the relationship between sustainability and financial performance. Thus, this study aims to investigate the relationship between sustainability performance and the level of SDGD; the relationship between sustainability performance and financial performance; and the link between the level of SDGD and financial performance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Conducted in Italy, the analysis involves manual collection of sustainability reports from company websites for the fiscal years from 2019 to 2022, followed by textual analysis to identify SDG-related content disclosed in nonfinancial reports. Financial and nonfinancial data from Orbis and LSEG databases are used for regression analysis on panel data.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Findings align with existing literature, emphasizing the partial mediator role played by the level of SDGD in the relationship between sustainability performance and financial performance, measured by return on equity. In addition, the study suggests that there is a positive relationship between sustainability performance and the level of SDGD and a positive relationship between the level of SDGD and financial performance.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study contributes to a deeper understanding of how SDG disclosures function within the broader nexus of sustainability performance and financial outcomes. Findings from this study provide empirical support for the argument that SDGD is not merely a regulatory compliance tool but also a strategic asset that can enhance a firm’s financial performance.</p><!--/ Abstract__block -->","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142194179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Achieving competitiveness through innovation capability: developing what public sector customers really need","authors":"Muhammad Khurram Shahzad, Sheraz Ahmed, Farooq Anwar, Talib Hussain","doi":"10.1108/mbe-04-2024-0052","DOIUrl":"https://doi.org/10.1108/mbe-04-2024-0052","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Firms need competitiveness in terms of quality, price, and delivery to satisfy public sector customers. The purpose of this study is to investigate the effect of innovation capability on this competitiveness in a market-oriented firm and to determine the role of supply chain integration and marketing-technical integration in enhancing innovation capability.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A theoretical model was developed to test hypotheses. Data was collected from 199 top-level managers serving pharmaceutical companies. Partial least squares-structural equation modelling was used for datas analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results highlight the vital role of innovation capability in the development of firm competitiveness. Significant results for all relationships were obtained. The effect of market orientation on supply-chain integration was stronger than its effect on marketing-technical integration. Partial multi-mediation of supply chain integration and marketing-technical integration was found in the relation between market orientation and innovation capability.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The study helps managers develop an efficient strategy by using firms’ innovation capability to supply products according to public sector customer needs.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study is based on a real-time practical problem faced by firms, as the majority of them fail to sell their products to public sector customers. To the best of the authors’ knowledge, the current study is one of the first studies that discusses the role of innovation capability at the marketing-supply chain management interface to help a firm become an attractive supplier for public sector customers.</p><!--/ Abstract__block -->","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142194181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mapping the path to efficiency: harnessing value stream mapping (VSM) and lean tools for streamlined electronic device manufacturing","authors":"Mohammad Al-Rifai","doi":"10.1108/mbe-06-2024-0087","DOIUrl":"https://doi.org/10.1108/mbe-06-2024-0087","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Optimizing manufacturing processes addresses operational challenges and yields significant benefits across the business spectrum. This study aims to comprehensively analyze a manufacturing process through value stream mapping (VSM), aiming to streamline operations, reduce production lead times and minimize work-in-process (WIP) inventory levels. These improvements directly enhance competitiveness, customer satisfaction and overall business success, enabling a swift response to market demands, timely delivery of high-quality products and cost-effectiveness.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The approach integrates current and future-state VSM concepts with Lean tools across four stages: problem definition, current-state VSM analysis, future-state VSM design and improvement implementation. A team assembled to improve the manufacturing process for electronic devices has successfully implemented this approach.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Implemented improvements significantly reduced WIP inventory (88.8% equivalent to $572,171 annually) and production lead time (from 28.26 to 3.21 days), enhancing operational flexibility and competitiveness. Streamlined processes led to a 13% decrease in cycle time and a notable reduction in daily rework (63.6%), amounting to $118,127 annually. Labor reduction (45.5%) yielded annual savings of approximately $594,000, with affected individuals successfully transitioning to other roles, highlighting the effectiveness of lean methodologies without job cuts.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This initiative exemplifies the effective use of VSM and Lean tools in optimizing an electronic device manufacturing operation that produces 43 products across various processes. By leveraging these methodologies, this research offers valuable insights into enhancing production efficiency, resulting in shorter production lead times, reduced cycle times and significant decreases in WIP inventory and rework.</p><!--/ Abstract__block -->","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142194180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"What are the drivers of sustainable development web-reporting in Portuguese local governments?","authors":"Sónia Monteiro, Verónica Ribeiro, Patrícia Gomes, Maria José Fernandes, Cristiana Molho","doi":"10.1108/mbe-03-2024-0027","DOIUrl":"https://doi.org/10.1108/mbe-03-2024-0027","url":null,"abstract":"Purpose\u0000Local governments (LGs) play a crucial role as policymakers and catalysts for change at the local level, making them well-positioned to connect the United Nations’ 2030 Agenda goals with local communities. Therefore, LGs should collect and analyze data to monitor progress toward the sustainable development goals (SDGs) and report on the outcomes. In this regard, webpages on the internet stand out as a valuable tool to enhance accountability in LGs and to promote stakeholder engagement with the community. Thus, this paper aims to analyze whether Portuguese municipalities disclose information regarding the SDGs on their websites, and to identify the main drivers of SDG web-reporting.\u0000\u0000Design/methodology/approach\u0000Drawing on the theoretical foundation of legitimacy theory, this study examines the relationship between SDG reporting and the characteristics of several municipalities (such as geographical location, municipality size, financial performance, political ideology and gender), as well as adherence to some programs/networks/platforms (such as CESOP_Local and ODSLocal). The websites of 306 Portuguese municipalities were analyzed using the content analysis technique. A bivariate and multivariate statistical analysis was applied.\u0000\u0000Findings\u0000Bivariate analysis shows that coastal, larger and financially efficient municipalities are more likely to disclose SDG information on their websites due to visibility and stakeholder pressure. Contrary to extant literature, left-wing municipalities are not necessarily more inclined to embrace the 2030 Agenda. However, the presence of women in decision-making bodies and adherence to networks and sustainable programs positively influence SDG disclosure. In multivariate analysis, logistic regression identifies two significant factors impacting online SDG disclosure: the representation of women in municipal plenaries; and adherence to the CESOP_local network. Other factors show no significant influence, highlighting these two variables as the main drivers for SDG information disclosure.\u0000\u0000Practical implications\u0000The findings are in line with the literature review and lead us to conclude that SDG reporting in LGs is still in its infancy. Therefore, policymakers and regulators need to work together to implement and standardize sustainability reporting within LGs.\u0000\u0000Social implications\u0000Considering the significance of the gender variable, the findings could have implications for policy formulation, promoting gender diversity and its impact on the quality of SDG reporting.\u0000\u0000Originality/value\u0000Empirical research on SDG reporting remains limited, particularly within the context of LGs. To the best of the authors’ knowledge, no previous studies have delved into the reporting of SDGs specifically in this Portuguese context.\u0000","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141921744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Unlocking data’s potential: navigating the challenges of data-driven innovation for start-ups","authors":"Ingvild Jøranli, Karl Joachim Breunig","doi":"10.1108/mbe-02-2024-0022","DOIUrl":"https://doi.org/10.1108/mbe-02-2024-0022","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Data-driven innovation is a key pillar for economic development in the 21st century, accordingly the role and value of data in developing new products, services and business models has gained attention. The study aims to identify three important factors explaining the challenges faced by young entrepreneurial firms when seeking to use public data in their business development.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study presents the user journeys of five data-driven start-ups in the capital region of Norway aiming to use public data in their business development process. Multiple methods for data collection were used, such as interviews, observations and secondary data.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study reveals how differences in culture, communication and work methods across stakeholders and sectors affect and delay the process of gaining access to data. Moreover, how various forms of knowledge are expressed differently throughout the user journeys of the start-up firms, with stronger dependency on explicit and codified in early phase, and tacit and experience-based knowledge in later stages, each stage relating to the maturity of the entrepreneurial ecosystem for data-driven innovation. Therefore, the ecosystem for data-driven innovation may be further developed through arenas for collaboration that simplify the process for access to – and use of public data.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study reveals how young entrepreneurial firms identify opportunities whilst simultaneously facing substantial barriers when they seek to take advantage of publicly available data and transforming them into value creating activities. The study contributes to the theoretical understanding of data-driven innovation by exploring the user journeys of start-up firms and identifying the challenges they face when utilizing public data, highlighting the importance of a mature ecosystem, collaboration for market development and the evolving role of tacit and experience-based knowledge throughout the business development process.</p><!--/ Abstract__block -->","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141933479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Navigating organizational change: sequential vs simultaneous approaches to innovation management in modern enterprises","authors":"Marcello Cosa","doi":"10.1108/mbe-07-2023-0098","DOIUrl":"https://doi.org/10.1108/mbe-07-2023-0098","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to explore the relationship between innovation and strategic management in contemporary enterprises, emphasizing the navigation of organizational change for sustainable competitive advantage. This study addresses the challenge of adapting to dynamic environments and the critical role of leadership, organizational culture and collaboration in successful innovation management.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors used the typology research design and comparative analysis to explore the principles and strategies underlying different innovation approaches. This study examines their impact on organizational structures, resource allocation and the integration of technological advancements with managerial practices.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The authors developed a typology of two innovation management models. The sequential approach emphasizes phased and incremental innovation, while the simultaneous approach advocates for dynamic and comprehensive integration of innovation across the organization. Each model presents distinct advantages and challenges, underscoring the need for a tailored approach based on the enterprise’s context and objectives. Mature companies may benefit from the sequential approach to gradually evolve their innovation, while new and high-tech-intensive companies can leverage the simultaneous approach for dynamic and continuous innovation.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Future research should examine local bodies and trade unions’ perception on the energy crisis’ impact toward rural entrepreneurship.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings are useful to Greek and European policymakers and rural micro-entrepreneurs as the experience of dealing with several previous crises can be a useful tool when dealing with current and future crises.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study enhances understanding of the complex interplay between organizational innovation and strategy. The authors recommend further exploration of emerging technologies, cultural values, collaboration, sustainable practices and changing customer behavior to boost innovation capabilities and achieve success.</p><!--/ Abstract__block -->","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141521363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Supply chain disruptions in COVID-19 and market performances of firms: a study in the Indian automobile sector","authors":"Mishra Aman, R. Rajesh, Vishal Vyas","doi":"10.1108/mbe-07-2023-0093","DOIUrl":"https://doi.org/10.1108/mbe-07-2023-0093","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine empirically the nature of supply chain disruptions caused by the COVID-19 pandemic, particularly on the Indian automobile sector.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors evaluate the stock market performance of individual company and its quantitative relationship to certain variables related to company’s supply chain.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The authors analysed the company’s operations considering several ratios like asset intensity, company size, labour intensity and inventory to revenue.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The results of analysis can help the companies to understand how disruptions in the supply chain can affect the company’s operations and how it is perceived by the investors in the stock market.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Also, investors are benefitted, as they can understand how different companies with different operational characteristics react to global disruptions in supply chains, which in turn would help them to find better investment opportunities.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Although there is some literature available on the qualitative as well as quantitative analysis, the authors go further to analyse the impact of supply chain disruption on the stocks of the automobile sector.</p><!--/ Abstract__block -->","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141510085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of sustainable supply chain toward sustainability performance mediated by joint efforts and sharing activities: evidence from Bali farmer groups","authors":"Gede Ariadi, Desak Nyoman Sri Werastuti, Komala Inggarwati","doi":"10.1108/mbe-12-2023-0195","DOIUrl":"https://doi.org/10.1108/mbe-12-2023-0195","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This research aims to analyze the influence of sustainable supply chains on the performance of farmer groups in the province of Bali, Indonesia. The authors focus on mediating variables that were Joint Efforts and Sharing Activities based on resource dependence theory.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This research data used observations of 214 farmer groups in Bali Province with partial least square-structural equation modelling analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The critical findings of this study are as follows: sustainable supply chain has a direct effect on sustainability performance; and joint efforts and sharing activities concurrently partially mediate the link between sustainable supply chain and sustainability performance. In explicit, farmers’ sharing activities are a more vital mediating variable than joint efforts in the researched linkage.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Joint efforts and the sharing of activities have an essential role in supply chain development that encourages farmer groups to collaborate with other supply chain parties to achieve sustainability performance.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Sustainable development is the primary goal of the organization, but problems occur in the horticultural supply chain, which is based on economic, environmental and social aspects.</p><!--/ Abstract__block -->","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141521364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does CSR committee presence, stakeholder engagement, gender equality (SDG 5) and firm value influence ESG performance reporting? An EU pre and during Covid-19 analysis","authors":"Albertina Paula Monteiro, Catarina Cepêda, Ana Pinto Borges, Elvira Vieira","doi":"10.1108/mbe-03-2024-0034","DOIUrl":"https://doi.org/10.1108/mbe-03-2024-0034","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to analyse the corporate social responsibility (CSR) Committee presence and gender equality influence on environmental, social and governance (ESG) performance reporting in a pre- and during Covid-19 crisis in European Union (EU) listed entities.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>To achieve the goal, an empirical analysis was conducted with 1,221 listed companies in EU as support for the economics years 2017–2021. Statistical technique used to analyse the relationship between the variables under study was regression analysis with panel data.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results show that CSR committee presence, stakeholder engagement and gender equality are positively associated with ESG performance reporting, but the Covid-19 crisis and the book value per share do not influence the dependent variable. The model variables determine 99% of the ESG performance reporting.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The results are useful for managers, governments and organizations in developing sustainability reporting standards. As companies navigate the complex landscape of sustainability challenges, integrating sustainable development goals into their strategies and ESG reports provides a roadmap for creating positive, lasting impacts on a global scale.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research covers listed firms from throughout the EU and the pre- and during-Covid era.</p><!--/ Abstract__block -->","PeriodicalId":18468,"journal":{"name":"Measuring Business Excellence","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141510005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}