Business Commons^™

Organisational Drivers And Sustainability Implementation In The Mining Industry: A Holistic Theoretical Framework, Prince Amoah, Gabriel Eweje

Research outputs 2022 to 2026

While few studies have examined the role of institutional pressures on sustainable business practices, there is a dearth of empirical research regarding the influence of internal organisational characteristics on sustainability implementation in developing countries. This paper examines internal organisational features and how they influence multinational companies (MNCs) operating in a resource-rich developing country to embrace and embed sustainability into corporate policies and practices. The findings show that the history of past sustainable practices, the level of internationalisation and managerial cognition internally drive MNCs to implement sustainability in their host countries. We discuss that managerial cognition drives MNCs to embrace sustainability …

Intelligent Automation Implementation And Corporate Sustainability Performance: The Enabling Role Of Corporate Social Responsibility Strategy, Morteza Ghobakhloo, Shahla Asadi, Mohammad Iranmanesh, Behzad Foroughi, Muhammad F. Mubarak, Elaheh Yadegaridehkordi

Research outputs 2022 to 2026

Although Intelligent Automation (IA) represents the future of business automation, the organizational implementation and sustainability performance of this emerging technological innovation is vastly understudied. Understanding the implications of IA for sustainability is critical since leveraging these technologies shapes operations and policies that can promote sustainable digitalization and automation practices. We study how firms' technological, organizational, environmental, and human resource contexts impact IA implementation. The study further explains how IA may associate with the firm's triple bottom line while accounting for the moderating role of corporate social responsibility strategy. The study surveyed 207 multinational firms in 2022 and used partial least …

Board Demographic, Structural Diversity, And Eco-Innovation: International Evidence, Rashid Zaman, Kaveh Asiaei, Muhammad Nadeem, Ihtisham Malik, Muhammad Arif

Research outputs 2022 to 2026

Research question/issue: We examine whether and how board diversity, measured by demographics (i.e., board gender, cultural diversity, tenure, social capital, expertise, and age) and structural diversity (i.e., board independence, size, board seat accumulation-chair, board compensation, and board meeting frequency), influence corporate eco-innovation. Research findings/insights: Utilizing a global sample of publicly listed companies for the period 2004–2019, we find that a one-standard deviation increase in demographic and structural diversity translates into 4.66% and 7.11% higher corporate eco-innovation, respectively. Furthermore, we discover that demographic and structural diversity promotes eco-innovation by offsetting the negative effects of political risk. In an additional analysis, we …

Causality Of Circular Supply Chain Management In Small And Medium-Sized Enterprises Using Qualitative Information: A Waste Management Practices Approach In Indonesia, Ming-Lang Tseng, Shu-Xian Li, Ming K. Lim, Tat-Dat Bui, Muhamat R. Yuliyanto, Mohammad Iranmanesh

Research outputs 2022 to 2026

Circular supply chain management (CSCM) is a promising way to achieve economic and environmental sustainability and address the waste problem. However, developing a fully circular supply chain system is costly and time-consuming, especially for small and medium-sized enterprises (SMEs). SMEs need to achieve better CSCM by implementing waste management practices. This study aims to (1) critically validate the hierarchical structure of CSCM for SMEs; (2) identify the causal interrelationships among the attributes; and (3) determine the practical attributes for SME improvement in Indonesia. An approach consisting of the fuzzy Delphi method (FDM), best worse method (BWM), and fuzzy decision-making trial …

Development Of Climate-Related Disclosure Indicators For Application In Indonesia: A Delphi Method Study, Prianto B. Saptono, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Ismail Khozen, Muhamad A. Aditama, Siti Khodijah, Maria E. Wayan, Rina Y. Asmara, Ferry Jie

Research outputs 2022 to 2026

Indonesia is currently preparing to adopt the climate-related disclosure standard. Before this new standard is implemented effectively, the Institute of Indonesia Chartered Accountants (IAI), the Indonesia Task Force on Comprehensive Corporate Reporting (CCR) leader, recognised the importance of harmonising this standard’s key disclosure indicators with Indonesian regulations and business characteristics. In this case, input from various constituencies may be required, particularly regarding the mechanism that enables entities with varying capabilities and levels of preparation to apply this new standard. Hence, the main objective of this paper is to develop weighted and applicable climate-related disclosure indicators. We use the Delphi method …

Breaking Boundaries And Creating Inclusion-Based Organization Through Critical Performativity And Dialogical Accountability: The Case Of Fc United Manchester, Daniel Torchia, Simone D. Scagnelli, Laura Corazza

Research outputs 2022 to 2026

Purpose: The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability. Design/methodology/approach: The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within …

Toxic Chemical Releases And Idiosyncratic Return Volatility: A Prospect Theory Perspective, Stephen Bahadar, Muhammad Nadeem, Rashid Zaman

Research outputs 2022 to 2026

We investigated whether and how firms’ toxic chemical releases (TCRs) affect idiosyncratic return volatility (IRV) using a prospect theory lens. Utilising a large sample of US public listed firms over the period 2001–2018, we find a significant and positive association between TCRs and IRV, suggesting that firms releasing more toxic chemicals have higher IRV. Additional analyses show that a positive association between TCR and IRV is more evident among firms with (i) high revenue, (ii) lower financial constraints and (iii) fewer environmental violations. A further test also suggests that a positive association between TCRs and IRV is contingent on political …

Calling Time: How To Remove Fossil Fuel Sponsorships From Sports, Arts & Events, Ashlee Morgan, Sophia Nimphius, Genevieve Stewart, Jennifer Rayner, Ashleigh Croucher, Simon Bradshaw

Research outputs 2022 to 2026

Sports, arts and major events are deeply embedded in the Australian way of life. Weekend matches, concerts and festivals bring us together - to cheer, to share pride and excitement, to feel connected to each other and to keep building our national story.

When we barrack for our beloved teams, discover the work of a new local artist or laugh until our cheeks hurt at a comedy show, we are taking part in a ritual that has shaped social and cultural life in Australia for generations.

Climate change – driven by burning coal, oil and gas – is putting all …

Blockchain Technology As An Enabler For Sustainable Business Ecosystems: A Comprehensive Roadmap For Socioenvironmental And Economic Sustainability, Morteza Ghobakhloo, Mohammad Iranmanesh, Muhammad S. Mubarik, Muhammad F. Mubarak, Azlan Amran, Ahmad A. A. Khanfar

Research outputs 2022 to 2026

Blockchain technology is a core technology expected to play a highly instrumental role in competing with socioenvironmental challenges. The literature hypothesizes various blockchain functions for building a sustainable business ecosystem. This study unifies these diverse perspectives into an interpretive strategy roadmap that provides a holistic overview of how blockchain should be leveraged to deliver sustainability functions optimally. The study first identified the sustainability functions of blockchain through a content-centric literature review. The study applied interpretive structural modeling (ISM) and drew on experts' opinions to model how and in which order blockchain delivers these sustainability functions. The study further drew on …