Suchergebnisse

"This book provides relevant insights for academics, deepening the topic of sustainability accounting systems within small business. It also provides contributions about the features of sustainability accounting systems and, in particular, how the economic, social and environmental aspects are related to each other in the company's management and performance"--

AbstractDespite the many studies on corporate sustainability, few have analyzed the specific case of the family business. Family firms have certain characteristics that make them different from nonfamily firms, making it valuable to analyze whether these peculiarities are also reflected in their attitude toward sustainability. Specifically, the determinants of the sustainability concept in family firms are unclear. Given the importance of family businesses in most economies, this paper will contribute to filling this gap, depicting through a literature review the main determinants that can affect the sustainability approach of the family firm. The systematic review was carried out through a documented process to guarantee its replicability. The findings show that drivers do not have a homogenous impact on sustainability initiatives due to the distinctiveness of these types of firms. This review contributes by systematizing the existing literature on such topics, identifying future research avenues, and providing several stimuli for researchers.

AbstractFew studies probe small and medium enterprises (SMEs) in the context of sustainability. Thus, this study examines the sustainability orientation in SMEs and its impact on financial performance, considering the 'ageing effect'. It employs a sample of Italian SMEs operating in the wine sector, using a survey questionnaire to collect qualitative and quantitative data for analysis. Accordingly, although sustainability remains typically unembedded within such SMEs, when it is embedded, a positive correlation with performance is evident. Furthermore, age is a relevant variable that can explain a different sustainability orientation and its impact on financial performance. This research contributes insight into sustainability orientation in SMEs, extending the sustainability, age, and SME performance literature. Managerial implications suggest the need to better emphasise social issues and invest more in skilled human resources and training programmes.

PurposeThe purpose of this study is to investigate the relationship between artificial intelligence (AI) and decision making in the development of AI-related capabilities. We investigate if and how AI-driven decision making has an impact on firm performance. We also investigate the role played by environmental dynamism in the development of AI capabilities and AI-driven decision making.Design/methodology/approachWe surveyed 346 managers in the United States using established scales from the literature and leveraged p modelling to analyse the data.FindingsResults indicate that AI-driven decision making is positively related to firm performance and that big data-powered AI positively influences AI-driven decision making. Moreover, there is a positive relationship between big data-powered AI and the development of AI capability within a firm. It is also found that the control variables of firm size and age do not significantly affect firm performance. Finally, environmental dynamism does not have a positive and significant moderating effect on the path connecting big data-powered AI and AI-driven decision making, while it exerts a positive moderating effect on the development of AI capability to strengthen AI-driven decision making.Originality/valueThese findings extend the resource-based view by highlighting the capabilities developed within the firm to manage big data-powered AI. This research also provides theoretically grounded guidance to managers wanting to align their AI-driven decision making with superior firm performance.

AbstractThe impact of CSR in the luxury sector has been less investigated than in the non‐luxury context, and the findings in the luxury context are not unidirectional. In recent years, researchers have begun exploring the link between CSR and luxury. These efforts have attempted to overcome the gap between theory and practice while also acknowledging that luxury and CSR can be considered conflicting concepts. This mixed picture underscores the need for further investigations. The current study aims to illuminate CSR in the luxury context by examining business model development and financial performance. In particular, we conducted an in‐depth longitudinal and qualitative analysis of a leading luxury company that had experienced an event that had negatively impacted CSR. Specifically, this event affected the supply chain, and the public indignation that ensued impacted the firm's financial performance. Our results revealed that in the case of a luxury organisation, CSR does not affect financial performance despite a negative event. Ultimately, the study offers insights into CSR in the luxury context by proposing a matrix to explain the various influences on a company's business model and financial performance.

AbstractCorporate biodiversity management (CBDM) is a primary environmental concern in the food and beverage industry, especially the tea sector. However, the way tea‐producing companies pursue sustainable biodiversity management practices, and how these practices lead to organisational change at the lower tiers of the food supply chain remain under‐researched. Using alternative models of organisational change and data from interviews, field visits, and documents, this study analyses the practices adopted by a tea producer in a highly environmentally sensitive area in Sri Lanka, and how these practices have led to organisational change. The findings show that environmental disturbances in the tea industry's value chain primarily influence the organisation's design archetypes, in turn leading to CBDM through organisational subsystems and interpretive schemes. The study shows that adopting CBDM practices gradually and consistently leads to sustainable outcomes over time.