Sustainability Accounting, Management and Policy Journal最新文献

{"title":"Investigating the barriers and strategies for establishing desalination plants to mitigate water scarcity in Sri Lankan dry zones","authors":"Yatawattage Jayanie Malkila Yatawatta, Pournima Sridarran","doi":"10.1108/sampj-09-2023-0625","DOIUrl":"https://doi.org/10.1108/sampj-09-2023-0625","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>In response to water scarcity in Sri Lanka, the government is implementing strategies such as rainwater harvesting, efficient irrigation, wastewater treatment and desalination. Initial efforts include the establishment of a desalination plant in Jaffna, with additional plans for the dry zones (DZ). The study aims to comprehensively identify the barriers to establishing desalination plants in the DZ and provide recommendations to mitigate these barriers. Additionally, this research provides valuable insights aimed at minimizing barriers to the construction of future desalination plants within Sri Lanka.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study used qualitative methods, using an expert survey to identify current and future barriers, along with strategies for overcoming them. The collected data were analysed using the template analysis technique.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Regarding desalination plant establishment, various barriers such as high capital costs, high energy expenses, brine discharge, pollution, emissions, technical challenges, health concerns and waste disposal have been identified. However, specific strategies exist to address and mitigate each of these obstacles.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The study offers recommendations to environmental experts and government on expediting the approval procedures for desalination plants in Sri Lanka’s DZ. Adapted to Sri Lanka’s specific challenges, it highlights strategies and barriers essential for upcoming desalination projects. Furthermore, it emphasizes the financial advantages such as increased production and job creation resulting from establishing desalination facilities.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Through this study, promoting sustainable practices and fostering community involvement, it aims to enhance livelihoods, accelerate economic development and improve overall well-being through reliable access to water. Additionally, the study aims to enhance understanding of the importance of desalination in alleviating water scarcity, promoting community engagement and ultimately facilitating improved living conditions, health outcomes and economic opportunities in Sri Lanka’s DZs.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study provides crucial direction for decision-makers by highlighting the main barriers to the establishment of desalination plants in Sri Lanka and outlining practical solutions. Implementing these strategies helps meet the region’s increasing water demands, advance sustainable water management, improve the standard of living for nearby communities and promote the socioeconomic development of desalination plants in Sri Lanka’s DZ.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Environmental sustainability balanced scorecard: a strategic map for joint action by municipalities","authors":"Ana Sofia Silva Santos, Maria R.A. Moreira, Paulo S.A. Sousa","doi":"10.1108/sampj-11-2022-0588","DOIUrl":"https://doi.org/10.1108/sampj-11-2022-0588","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study seeks to develop an Environmental Sustainability Balanced Scorecard (ESBSC) articulated through a strategic map for collaborative implementation by municipalities by municipalities. In addition, it aims to elucidate the architecture of this tool.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The research uses qualitative methodology, initiating with document analysis, followed by municipal-level surveys and an interview with the Norte Portugal Regional Coordination and Development Commission (CCDR-N).</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study constructs an ESBSC that adopts an integrative approach to sustainability, focusing on municipal joint action. The tool fosters synergies and enhances cooperation. By incorporating a strategic mix, the tool contributes to improving the environmental management performance of the participating municipalities.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study introduces a tool designed for municipalities that aspire to incorporate environmental sustainability into their strategies. This tool facilitates the implementation and management of a long-term environmental strategy, with potential implications for organization and its culture. In addition, it highlights critical environmental factors that should serve as a starting point in future studies or applications of this tool.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Involving both an academic institution and multiple municipalities, this research identifies critical environmental factors that enhance environmental awareness within municipalities and designs a tool that, when consciously adopted, can influence the culture dynamics of the population involved. Furthermore, it proposes a structured and systematic research method for creating an ESBSC for joint municipal action.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of authors’ knowledge, this research constitutes the first exploratory attempt to devise an environmental strategy for joint municipal action. Although the tool emphasizes the environmental component, it promotes an integrated vision of sustainability. Despite the extensive application of balanced scorecards in various organizational contexts, their utilization in fostering environmental sustainability at a municipal level remains underexplored. This study addresses this gap by developing a tailored strategic tool that operationalizes environmental priorities within municipal governance frameworks.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Advancing fiscal transparency in Latin American countries: new findings in reports on tax sustainability in Chile","authors":"Antonio Faúndez-Ugalde, Patricia Toledo-Zúñiga, Angela Toso-Milos, Francisco Saffie-Gatica","doi":"10.1108/sampj-03-2023-0152","DOIUrl":"https://doi.org/10.1108/sampj-03-2023-0152","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde <em>et al.</em> (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Forward-looking information: does IIRC framework adoption matter?","authors":"Muhammad Bilal Farooq, Rashid Zaman, Stephen Bahadar, Fawad Rauf","doi":"10.1108/sampj-11-2023-0857","DOIUrl":"https://doi.org/10.1108/sampj-11-2023-0857","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine whether the adoption of the International Integrated Reporting Council’s Integrated Reporting Framework (IIRC Framework) influences the extent of forward-looking disclosures provided by reporters.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study captures forward-looking disclosures of Australian and New Zealand-based reporters by analysing integrated and annual reports over a period of 10 years from 2010 to 2019 using a machine learning algorithm. This study uses signalling theory to frame the analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study finds that the adoption of the IIRC Framework has a significant positive impact on the extent of forward-looking disclosures provided by reporting entities. The primary evidence suggests that while listing status alone negatively influences the extent of forward-looking disclosures, the additional analysis reveals that the acceptance of the IIRC Framework by listed entities is positively associated with an increase in forward-looking information. These results remain valid when subjected to a variety of robustness (alternative variables and country fixed effect) and endogeneity (system generalised method of moments and entropy balancing estimations) tests.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings have practical implications as regulatory agencies (including stock exchanges and standard setters), seeking to promote greater forward-looking disclosures, may want to encourage the adoption of the IIRC Framework.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>The IIRC’s Framework promotes greater forward-looking disclosures benefiting stakeholders who gain a better understanding of the reporters’ future risks and opportunities (including social, economic and environmental risks) and how these are being managed/addressed.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study provides novel evidence by highlighting the role played by the IIRC Framework in promoting forward-looking disclosures.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Environment court, shareholder conflict and corporate governance: evidence from market reactions to bank loan announcements","authors":"Ping Wei, Yue Mao, Meng Zhu, Qi Zhu","doi":"10.1108/sampj-01-2023-0009","DOIUrl":"https://doi.org/10.1108/sampj-01-2023-0009","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using the establishment of environment court in China as a quasi-natural experiment, this paper adopt the difference-in-differences approach based on listed firms during 2003–2013 to explore the impact of environment court on corporate governance.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This paper find that the environment court would weaken the cumulative abnormal return of loan announcements. Then, this paper confirm that the potential reason is that environment court worsens the interest conflict between majority and minority shareholders. Further, cross-sectional analysis suggests that bank’s supervision, market competition and analyst coverage can alleviate the impact of environment court on corporate governance.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Environment courts intensify firms’ internal interest disputes, thus causing the decrease of corporate governance, which can be observed through the effect of bank loan announcements.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>This paper provide reference for environmental policy formulation and implementation, firms’ decision-makings and improving the banking regulatory system.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper makes a contribution to the studies about the impact of environment court on firms’ decision-making and investors’ reaction, the impact of external factors on corporate governance and bank loan announcements effect.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainability literature review research: advancing theory and practice","authors":"Vassiliki Grougiou, Seraina Anagnostopoulou, Joanne Louise Tingey-Holyoak","doi":"10.1108/sampj-03-2024-0198","DOIUrl":"https://doi.org/10.1108/sampj-03-2024-0198","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to examine the most commonly used categories of sustainability literature review regarding their purpose, nature, strengths, weaknesses and potential for impact. This paper also discusses the motivation, incremental contribution and framing that occurs by considering the research papers included in this Special Issue.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Given the paucity of clear guidelines for undertaking, writing and publishing literature review studies in sustainability research, this paper describes the main types and processes in conducting a literature review and emerging tools that can help advance the field.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This paper finds a variety of approaches in application with strengths and weaknesses, including the emerging role of software support, artificial intelligence and machine learning. This paper reviews the ethical implications of using emerging tools in the sustainability literature review methodology and their impacts on originality, authenticity and accountability. This paper discusses the seven carefully selected and meticulously reviewed articles in this Special Issue through the lens of these findings by specifically highlighting their purpose, strengths, weaknesses and practical and policy implications.</p><!--/ Abstract__block -->\u0000<h3>Practical Implications</h3>\u0000<p>Through the systemization of ways to conduct meaningful literature reviews, this paper explores the significant relevance of the method in creating a basis of academic understanding and advancing future research that can have significant impacts on the industry. Through the discussion of the articles in this Special Issue, this paper highlights the practical and policy implications and limitations of literature reviews in sustainability research.</p><!--/ Abstract__block -->\u0000<h3>Social Implications</h3>\u0000<p>This paper highlights the purpose of literature reviews in identifying areas for further research and how the papers included in this Special Issue achieve this goal, i.e. how their findings possess specific positive externalities in summarizing and systematizing sustainability research.</p><!--/ Abstract__block -->\u0000<h3>Originality/Value</h3>\u0000<p>This paper systematizes methods and processes for writing impactful literature reviews in sustainability research, particularly focusing on the use of emerging technology and the opportunities and challenges this may offer in this process.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Key stakeholders and their roles in modern slavery monitoring, detection and disclosure: a systematic literature review","authors":"Eric McLaren, Dimitrios Salampasis, Richard Busulwa, Rico Johannes Baldegger, Pascal Wild","doi":"10.1108/sampj-08-2023-0598","DOIUrl":"https://doi.org/10.1108/sampj-08-2023-0598","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Even though extant research highlights the crucial role some stakeholders play in helping corporations understand, manage and mitigate the occurrence of modern slavery in their supply chains and operations, there is a fundamental lack of understanding of all the relevant stakeholder groups and the specific roles they play. By adopting a stakeholder theory approach, this study aims to identify all the key stakeholders and their associated roles towards supporting corporations’ modern slavery monitoring, detection and disclosure activities.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A systematic literature review was conducted by following the PRISMA guidelines. Relevant literature included scholarly work focusing on the identification of key stakeholders and the roles they play in enabling corporations’ modern slavery monitoring, detection and disclosure activities.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Nine stakeholder groups and their roles were identified, such as governments, workers, IGOs, NGOs and suppliers. Examples of performed activities include conducting audits, providing training, monitoring occurrences of modern slavery, enforcing regulations, reporting on labour issues and evaluating corporations’ modern slavery reports.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>A comprehensive understanding of key stakeholders and their roles enables better collaboration towards achieving transparency within corporations’ supply chains and operations. Other stakeholders can leverage these findings to enhance modern slavery reporting activities.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Clarity regarding key stakeholders and their roles may improve quality and quantity of reported modern slavery information, enhancing corporations’ public accountability.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study adopts a stakeholder theory approach to provide a comprehensive understanding of key stakeholders and their roles in enhancing corporations’ modern slavery reporting activities.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141864127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Catalyzing the carbon emission: the interplay of financial development and foreign investment in Asia-Pacific and Oceanian region","authors":"Mohd Nadeem Bhat, Firdos Ikram","doi":"10.1108/sampj-12-2023-0910","DOIUrl":"https://doi.org/10.1108/sampj-12-2023-0910","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to explore the interplay between CO2 emissions, financial development (FD) and foreign direct investment (FDI) in Asia-Pacific and Oceania. It also aims to understand short- and long-term impacts, emphasizing the role of FDI, FD and FD’s moderating effect on the FDI–CO2 relationship.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using a 21-year panel data set (2000–2020) from 44 countries, the study employs the pooled mean group-autoregressive distributed lag (PMG-ARDL) model supplemented by the Dumitrescu–Hurlin panel causality test. This method assesses the complex dynamics and offers a robust analysis of short- and long-term effects in the Asia-Pacific and Oceanian context.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Long-term results indicate that FDI coupled with FD and FD’s moderating effect on FDI significantly contributes to CO2 emissions. Short-term relationships are more complex and lack statistical significance. FD positively moderates the FDI–CO2 relationship in the long run.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>For investors, policymakers and stakeholders in Asia-Pacific and Oceania, the study highlights the importance of considering environmental impacts in investment decisions. The insights into the role of FDI and FD help craft policies and strategies for environmental sustainability.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Socially, this research emphasizes the necessity of a balanced approach to economic development, considering the potential long-term environmental consequences. Policymakers and stakeholders may use these findings to guide discussions and actions to achieve sustainable and socially responsible development in this dynamic region.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The findings contribute original insights into the essential relationships among FDI, FD and CO2 emissions in a diverse region like Asia-Pacific, enhancing the understanding of environmental implications in regions experiencing rapid economic growth.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141770928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainability, business strategy and innovation: a thematic literature review","authors":"Rafaela Cabral Almeida Trizotto, Leandro da Silva Nascimento, Josiane Piva Testolin da Silva, Paulo Antônio Zawislak","doi":"10.1108/sampj-03-2023-0136","DOIUrl":"https://doi.org/10.1108/sampj-03-2023-0136","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Challenges related to sustainability have increasingly become pivotal in the realm of business strategy and innovation. Nevertheless, the incorporation of sustainability principles into business strategies and innovative practices remains a subject of ongoing scholarly debate. This paper aims to undertake a thematic literature review on this theme.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Data were gathered from the Scopus, Web of Science and Science Direct databases. The final sample comprised 85 papers. For analytical purposes, this study adopted topic modeling using Latent Dirichlet Allocation (LDA) methodology.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The authors identified five dominant topics concerning the relationship between sustainability, innovation and business strategy. Through a cross-analysis of these topics, the authors theorize that a <em>sustainable innovation strategy</em> encompasses three complementary and interdependent dimensions: capabilities, management and firm. Building on this analysis, the authors outline a research agenda aimed at further exploration and advancement of this theme.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This review enhances the synthesis of research on the theme, prompting reflections on how companies can initiate innovative sustainable actions that align with their business strategy. Additionally, the authors identify specific elements that require improvement to enhance each of the three dimensions of sustainable innovation strategies, such as eco-efficiency, circular economy and the adoption of innovative business models oriented toward services/servitization.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>By interweaving sustainability with innovation and business strategy, this study underscores the critical topics that companies and public policymakers should address to support sustainable development at the national level.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>While previous literature reviews have focused on the dyadic relationships between sustainability and strategy, or sustainability and innovation, this study extends the boundaries of knowledge by integrating these three concepts into a hybrid theoretical stream.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141771167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Leveraging digital data to facilitate circular control in the aftermarket – experiences from an international manufacturing firm","authors":"Leanne Johnstone","doi":"10.1108/sampj-09-2023-0671","DOIUrl":"https://doi.org/10.1108/sampj-09-2023-0671","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Growing research attention has been given to both the circular economy and digitalisation in accounting research in recent years, but there are few studies exploring how digital tools are used to develop, analyse and respond to information for circular decision-making in industrial organisations. Therefore, this paper addresses how the data from digital technologies are leveraged in the aftermarket of an industrial firm for circular control.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper develops an analytical framework that is then used to frame the findings through a single case study of an international heavy equipment manufacturer for circular control.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The case provides examples of how digital technologies are used for circular control, framed within the analytical model as the key contribution. The study illustrates the different ways through which the accounting information from such technologies supports the service marketing function through circular control and the types of controls needed for this.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Managers in large industrial organisations should ensure customer-facing staff have adequate digital competences and knowledge of circular products and services for marketing, product design improvements and material recovery that can help decrease costs and improve customer satisfaction. The digital systems need to be integrated with upstream and downstream partners.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Understanding the transition towards increasingly circular product-service systems in industrial firms is important for current and future generations.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The originality lies in providing an empirical example of how digital technologies can be used to facilitate circular control and support the service marketing function in the aftermarket of an industrial firm.</p><!--/ Abstract__block -->","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141771168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}