The maturity of supply chain sustainability disclosure from a continuous improvement perspective

Sustainability supply chain practices: proposal for a framework

Purpose

This paper proposes a framework for the implementation of sustainability practices by individual companies and corresponding supply chains (SCs), considering the various SC tiers, the three dimensions of sustainability and the following critical areas: Governance, Product and Process, Customers and Suppliers Management, and Stakeholder focus.

Design/methodology/approach

Using several case studies of small- and medium-size companies, a qualitative methodology is used to develop the proposed framework.

Findings

The analysis of these case studies makes it possible to identify the sustainability practices that are the most important for practitioners, thereby reducing the number of sustainability practices specified in the literature and giving some insights regarding which should be used in addressing critical areas. A set of guidelines and actions is also suggested for managers to continue the path of sustainability.

Research limitations/implications

Further studies in other cultural and national realities and industrial contexts are desirable to assess the proposed framework's suitability and the results obtained.

Practical implications

The results of this study show that the practices implemented are highly dependent on the resources that the company can mobilize and, on the choices, and commitment to sustainability on the part of top management.

Originality/value

The authors propose a framework to help individual companies and corresponding SCs to implement sustainability practices considering the various dimensions of sustainability, critical areas and SC's various partners.

Maturity models in SSCM: a systematic review aimed at consolidating models and outlining possibilities for future research

Purpose

This research analyzes the current knowledge regarding the use of maturity models (MMs) in SSCM, aiming to identify the main characteristics, trends and research gaps on the subject. Facing the growing interest in carrying out studies directed at sustainability, to the detriment of more prescient environmental and social impacts and the need to consolidate the concepts present in the literature regarding the SSCM, an absence of similar studies in the current literature was found. The authors have selected articles to compose a database that allows users to analyze and classify publications on MMs in SSCM, being those subdivided into 7 categories: focus, methodology, analyzed sector, sustainable practices, dimensions of sustainable development, type of MM and model/framework validation method.

Design/methodology/approach

To achieve this purpose, a literature systematization was conducted by searching publications using defined keywords in two databases and following a process of classification. The systematic process has five steps, from the selection of databases to the filtering of publications, review of information and analysis of the sample.

Findings

The topic under study is promising, with a few publications dealing with it, mainly in Brazil, and there is a trend to exploit more of the area in future research.

Originality/value

This research provides a detailed analysis of an emerging theme, divided into seven thematic categories. Results demonstrate that the topic is still underexplored, indicating an important research gap to be filled.

Assessing sustainable tourism development through service supply chain process maturity and service quality model

Purpose

This study aims to propose a framework for identifying and measuring the gaps between evaluation and goal setting in service supply chain (SSC) processes towards planning and development of sustainable tourism aligned with the firm's real conditions and capabilities.

Design/methodology/approach

By the concept of the service quality gap model, the existing gaps between auditors' evaluation and the managers' goals in SSC processes maturity were examined. Then, each of the designed gaps was measured considering the goals addressed by managers’ and auditors' evaluation. Finally, the strategy and priority of sustainable tourism planning and development were determined based on importance–performance analysis (IPA).

Findings

The gaps caused by the expectations and perceptions of the firm about the dissatisfaction of managers regarding their addressed goals and the evaluation of auditors in the planning and development of sustainable tourism can be classified into three categories of goals gap, assessment gap and main gap. To improve the performance of the firm in each of the evaluation criteria under the results of IPA analysis, solutions were provided.

Practical implications

Realistic evaluation and recognition of the capabilities of the organization's processes through the proposed framework can be effective in goal setting and sustainable tourism development policies.

Originality/value

The framework proposed in this study can be a suitable approach for the balanced growth of all aspects of the firm in planning and developing sustainable tourism and helps firms in setting the right and logical goals.

Risk disclosures and firm value: the role of governance in an emerging market

Purpose

The objective of this paper is to investigate the impact of risk disclosures on firm value. We further investigate whether effective governance moderates the relation between risk disclosures and firm value.

Design/methodology/approach

We use a sample of the top 200 Indian listed firms on NSE from 2013 to 2018. The generalised method of moments (GMM) along with the ordinary least square (OLS) is used to investigate our research problem. Further, we use the Propensity Score Matching (PSM) technique and the Heckman selection model for correcting selection bias in the robustness section.

Findings

We find that higher risk disclosures result in lower firm value. Besides, we show that better governance minimizes the negative impact of risk disclosures on firm value. This finding encourages firms to have a good governance mechanism to mitigate the adverse effects of risk disclosures in public.

Originality/value

The main contribution of our paper is to examine the moderating effect of governance between risk disclosures in the annual report and firm value (market-based and accounting-based) in the context of an emerging economy. Moreover, the paper highlights the potential moderating effect of independent directors and resourceful boards on the risk disclosures and firm value in the Indian context.

Proposal for a Maturity Model in Sustainability in the Supply Chain

Sustainability has become a relevant element for organizations due to several motivators: companies adopt sustainability practices in need for regulatory compliance, anticipation of regulatory changes, understanding of limited natural resources, and a desire to limit expenditure associated with resource consumption and waste disposal. Thus, this article aims to identify the gaps present in maturity models, present an integrator theoretical model that considers the characteristic elements of the models present in the literature and affects the level of maturity in sustainability. The construction of the integrator theoretical model was based on the following stages: research questions; theoretical framework on Supply Chain Management; sustainability and concept of maturity model; maturity models and performance measurement systems; interpretation/analysis of research; and construction of the integrator theoretical model. The literature review was carried out in the Scopus and Web of Science databases. The main conclusions: maturity models focus on only one aspect or are excessively broad and do not include in detail the elements necessary to measure the level of maturity in sustainability. The proposed model aims to mitigate these gaps with the addition of the cross-sectional dimension, which offers an integrated and holistic view in relation to the other dimensions.

A corporate sustainability maturity model for readiness assessment: a three-step development strategy

Purpose

One of the main challenges of organisations today is how to navigate their development into ideal sustainable organisations. However, each readiness level requires a different rubric of indicators. Therefore, this study develops a corporate sustainability maturity model (CSMM), which can be used by organisations to conduct self-assessments, identify their current sustainability maturity levels and transition into mature sustainable organisations.

Design/methodology/approach

This CSMM comprises various maturity domains, sub-domains and levels as well as a rubric of indicators for assessing the maturity of corporate sustainability. In its development, a systematic literature review examined existing maturity models, after which a pilot study, based on the literature review, content analysis and expert interviews, was used to create a prototype of the CSSM. Finally, the model was refined and expanded by considering practitioners' feedback and the tendencies of other sustainability maturity models.

Findings

On the basis of the findings, some Indonesian organisations conducted sustainability activities, without having a strategic plan. Moreover, the factors driving organisations to conduct sustainability efforts included external and internal pressure. However, typical factors, such as awareness of sustainability and organisational reputation gained from conducting sustainability activities, were insignificant in the sample.

Originality/value

This CSMM is the first sustainability maturity model developed for readiness assessment in an Indonesian context. Through this CSMM, organisations can determine their current readiness level of sustainability maturity and choose the correct indicators to help improve each sustainability domain in the matrix.

Sustainable supply network management

Purpose

The purpose of this paper is to scrutinise how the sustainable supply chain management (SSCM) literature has discussed knowledge dynamics across the extended supply network, particularly in the contemporary context of fragmented, globally dispersed supply networks.

Design/methodology/approach

A systematic approach to reviewing the literature is applied, covering 20 years, starting with 267 references, and narrowing down to 88 articles specifically addressing knowledge diffusion processes across the extended supply network.

Findings

This study shows that vertical ties limited to direct suppliers or third-party monitoring of global suppliers are both insufficient. Lack of co-opetition is an impediment to knowledge diffusion. And the debate of whether or not global dispersion is an impediment to knowledge diffusion seems inconclusive. More importantly, there is a lack of network-level studies mapping the diversity of actors in supply networks.

Research limitations/implications

First, future SSCM research should shift from an operational focus to strategic knowledge diffusion. Second, the scope of SSCM should expand from linear buyer–supplier relationships to multi-tier and multilateral studies. Special focus should be placed on the literature on social network to support processes that look at the drivers of effective large-scale, global diffusion of sustainability.

Originality/value

This review contends that it is paramount to set a new research direction captured in a new definition of “sustainable supply network management”. Future research should overcome the barriers of data collection at the network level in order to contribute to the field’s current challenges, which clearly lies in globally dispersed and complex supply network, not dyads or linear chains.

A Systematic Literature Review for Better Understanding of Lean Driven Sustainability

Global trends and factors, such as the increased level of globalization, climate change, resource scarcity, and awareness of social and environmental responsibilities, as well as fiercer competition and lower profit margins in all industries, force organizations to act to retain, regain, or sustain their competitive advantages for long-term survival. These trends and factors are historically known to bring about innovations that drive the evolution of industries. Sustainability is considered to be such an innovation to achieve fiscally sound, environmentally conscious, and socially progressive organizations and supply chains. This study reviewed 477 past articles published in five major databases from 1990 to 2018. The purpose of the study was to assess the current state-of-the art in the subject of lean-driven sustainability. Based on the exhaustive descriptive and contextual analysis, synergies, divergences, and the extent of two-way permeability of lean and sustainability concepts from the perspective of intra- and inter-organizational operations were identified along with future research opportunities. Fundamental strengths and weaknesses of both concepts, existing strong synergies and untapped potential, along with their key contributors, the potential-use cases of lean tools to derive sustainable solutions are highlighted in this review.

MATURIDADE EM GESTÃO AMBIENTAL: REVISITANDO AS MELHORES PRÁTICAS

RESUMO Este estudo tem por objetivo avaliar os fundamentos da gestão ambiental em empresas localizadas em Goiás que utilizam as chamadas melhores práticas nesta área. Este estado teve um forte crescimento econômico nas últimas quatro décadas, mas as preocupações na área ambiental não necessariamente acompanharam este desenvolvimento. A avaliação tomou como base modelos de maturidade já utilizados pela literatura, que classificam a competência organizacional em gestão ambiental por meio de estágios que evoluem desde a inexperiência até o pleno domínio sobre o assunto. O trabalho de campo incluiu uma investigação sobre as atividades de três organizações em setores de grande relevância no estado: mineração, alimentos, bebidas e sucroalcooleiro. Foram realizados estudos de caso múltiplos tendo como principais evidências entrevistas, documentos e publicações sobre o assunto. Algumas empresas não se mostraram predispostas a abrir suas informações referentes à gestão ambiental, o que é compreensível uma vez que o tema envolve questões delicadas como a relação entre a organização e seu meio ambiente. Aquelas que se mostraram abertas para discutir o assunto indicaram estarem bem resolvidas em relação à questão. Foi o caso das três empresas objeto dos estudos de caso múltiplos. Os resultados mostraram que as empresas com alto grau de maturidade em gestão ambiental atuam de forma planejada, com estrutura organizacional dedicada e utilizam como referência padrões internacionais rigorosos sobre o tema.