CSR reporting: a review of research and agenda for future research

Voluntary Sustainability Disclosures in Non-Listed Companies: An Exploratory Study on Motives and Practices

The aim of this study is to investigate the reasons for the voluntary preparation of a sustainability report and to identify sustainability disclosure practices in the context of non-listed companies. For this purpose, a multiple case study methodology involving five manufacturing Portuguese companies was employed. Data collection consisted of a mixed approach involving interviews with the sustainability report preparers, and content analysis of sustainability reports and company webpages. The results show two main reasons to initiating voluntary sustainability reporting: requirements from specific customers and the parent company, and the need to communicate with stakeholders, in particular customers, the local community, and suppliers. Companies reveal knowledge of sustainability-related concepts and apply frameworks such as GRI Standards and SDG in preparing their sustainability reports. Several departments are involved in preparing the sustainability report (sustainability, quality, environment, human resources, marketing, and/or communication departments), but no company mentioned the financial department. Moreover, on the webpages, sustainability reports and annual reports tend to be presented in separate sections, suggesting that companies still have a way to go in integrating sustainability information with financial information. Overall, the results show that institutional, stakeholder, legitimacy, and signaling theories can provide explanations for the motives and practices adopted by non-listed companies in voluntarily disclosing sustainability information.

Sustainability in Small and Medium-Sized Enterprises: A Systematic Literature Review and Future Research Agenda

Main aim: This paper examines the main topics of research in the literature studying the topic of sustainability in small and medium-sized enterprises (SME), and aims at presenting a future research agenda. Method: We conducted a systematic literature review based on articles published between 2000 and 2020. From an initial set of 88 papers taken from WoS in the period under analysis, 42 papers were effectively analyzed. Main results: The results of an in-depth reading reveal four clusters representing the main topics of research in the field: sustainability and SMEs’ performance; green and environmental management issues; social and cultural issues and their impact on sustainability policies; values, skills, and capabilities. Key findings suggest that the following angles of research appear to be underexplored: theoretically grounded research; research using large samples; articles examining sustainability reporting; research looking into non-manufacturing sectors; work examining settings in developing countries; research undertaking international comparisons; articles exploring the complementarity between the literature on sustainability in SMEs and on family-owned businesses; and the influence of the social and cultural context on SMEs’ engagement with sustainability. Main contribution: This paper offers insights to academia, practitioners, and policy makers to help SMEs engaging with sustainability and may assist also the latter to develop strategies to improve SMEs’ social and environmental reporting. Given the current pandemic crisis, and the urgency for sustainable business practices, we expect to contribute to expanding knowledge in this field of research.

Non-Financial Benefits of Corporate Social Responsibility to Saudi Companies

In Saudi Arabia, as in the international arena, corporate social responsibility (CSR) is a trending phenomenon that has been transforming and influencing government policies, business strategic management, and societal relationships. This study aims to identify the non-financial benefits of CSR and the general CSR approach in Saudi Arabia. A survey was conducted among randomly selected Saudi companies from the manufacturing and service sectors. Descriptive statistics on company profiles, CSR approaches, and CSR benefits were analyzed. The findings demonstrated that the most prevalent CSR approach is to minimize the negative impacts and maximize the positive impacts of the business, considering the social, environmental, and economic aspects. The non-financial benefits from CSR activities include attracting and retaining employees, improving brand reputation, and enhancing innovation. The main limitations of this study involve the relatively small sample size and the lack of longitudinal data to analyze the effects of the variables over time. The study findings not only provide deeper insights into CSR approaches and non-financial benefits but could also encourage firms’ managers and stakeholders to improve CSR activities to better achieve non-financial benefits and improve competitive advantage.

Organizational change capability: a systematic review and future research directions

Purpose

The purpose of this paper is to systematically review existing research on organizational change capabilities (OCC), which remains fragmented. This study aims to fill gaps in the literature by scientifically discussing contributions and highlighting the main issues with previous research findings regarding the dimensions that comprise them, as well as the antecedents and consequences of OCC.

Design/methodology/approach

This paper searched all research that studied OCC and published from 2005 to 2020. In total, 48 studies out of 249, found on Scopus and EBSCO-host, were included in the review.

Findings

This research found that OCC is a complex concept and that it has many definitions and dimensions. The findings also suggest that existing research has found that a number of organizational and individual factors are antecedents of OCC and have consequences for organizational outcomes.

Research limitations/implications

This review was only conducted on scientific publications from two article databases. Future research should search other databases on OCC as the broad concept may provide additional insights.

Originality/value

Literature on OCC is limited, and there is still no generally accepted definition of OCC, the different perspectives and measurement dimensions. On the other hand, for academics and practitioners, this study provides a comprehensive, critical systematization of the limited OCC academic literature. This study also offers opportunities for further research to address the limitations of empirical testing of OCC constructs, antecedents and consequences of the various theories and methodologies.

Toward a taxonomy of dynamic capabilities – a systematic literature review

Purpose

This paper aims to categorize and organize dynamic capabilities that have been inductively identified in empirical research into a comprehensive taxonomy. Thus, it addresses calls in the literature for a better understanding of dynamic capabilities and integration of scattered empirical findings into theory.

Design/methodology/approach

A systematic literature review approach was adopted, with a total of 34 articles published between August 2007 and April 2020, from which 240 idiosyncratic dynamic capabilities were identified. The taxonomy was constructed using the Gioia-method.

Findings

The main finding is a three-level taxonomy of dynamic capabilities (DC). Level DC-1 is based on the existing triad of sensing, seizing and transforming. Level DC-2 is newly introduced to the literature by this study, consisting of 19 dynamic sub-capabilities that categorize and organize all 240 idiosyncratic dynamic capabilities in the sample (level DC-3). The taxonomy supports the existing claim that dynamic capabilities are common in key features and idiosyncratic in details. Moreover, theoretical connections to business model innovation and ambidexterity are indicated.

Practical implications

This study integrates scattered empirical findings of specific dynamic capabilities and translates them to a practitioner audience. The taxonomy allows the strategic manager to understand what they specifically are and, thus, assess the dynamic capability endowment of the firm which allows deploying, developing and fostering them.

Originality/value

The taxonomy provides a comprehensive and tangible picture of what dynamic capabilities look like in practice. It improves existing knowledge and understanding by bridging the rigor-relevance gap between rather rigorous conceptual literature and rather relevant empirical research as it integrates them. As such, it can serve as a “map” of dynamic capabilities for scholars and practitioners.

COVID-19’s Impact on Higher Education: A Rapid Review of Early Reactive Literature

This rapid systematic review aims to examine emerging evidence on the effects of COVID-19 on educational institutions and assess the prevalence of e-learning changes in the sector. This paper reviews literature on learning, teaching, and assessment approaches adopted since the COVID-19 outbreak, and assesses the impact on the sector, staff, and students, summarizing findings from peer-reviewed articles. It categorizes these into five key themes: (1) digital learning, (2) e-learning challenges, (3) digital transition to emergency virtual assessment (EVA), (4) psychological impact of COVID-19, and (5) creating collaborative cultures. This represents the first systematic review of COVID-19’s impact on education, clarifying current themes being investigated. The author suggests that the term ‘emergency virtual assessment’ (EVA) is now added for future research discussion. Finally, the paper identifies research gaps, including researching the impact on lesser developed countries, the psychological impact of transition, and the important role of leadership and leadership styles during the transition and handling of the pandemic.

CSR Implication and Disclosure in Higher Education: Uncovered Points. Results from a Systematic Literature Review and Agenda for Future Research

This research reviews and analyzes prior corporate social responsibility (CSR) studies centered on its implications and disclosure in higher education institutions (HEIs). Nine major databases were analyzed to review research articles from various business, management, higher education, and accounting journals for the period of 2004–2020. We follow the seven-step systematic review guidelines developed by Fink 2019 and we base our review analysis on fifty-eight journal articles. The systematic literature review results show a significant increase in the number of CSR article publications and the extent and trend of disclosure. The majority of prior research was based on questionnaires to evaluate the HEIs curriculum and focus on the CSR implication process. However, HEIs are still lagging behind in CSR implication and disclosure, and with a long way to go to obtain sustainability goals. From the study, several opportunities for future research emerged. This study can be useful for HEIs policymakers and practitioners to access the usefulness of CSR implications and disclosures in HEIs. In addition, this analysis assists scholars to explore in-depth the uncovered points related to CSR in HEIs context. This is the first systematic review of CSR implications and disclosures that comprehensively covers higher education institutions as a sector and presents a reference for academic literature from 2004 to 2020.