Corruption and supply chain management toward the sustainable development goals era

Monteiro, Marcelo de Sousa; Viana, Fernando Luiz Emerenciano; Filho, José Milton de Sousa

doi:10.1108/cg-01-2018-0031

Cited by 17 publications

(13 citation statements)

References 47 publications

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“…However, the achievement of these types of benefits are typically related to private firms because of their orientation to the profit. In this sense, public sector's orientation is typically connected to further items such as citizens well-being and waste reduction (Masegare and Ngoepe, 2018;Monteiro et al, 2018). On this point, preliminary studies denote how public managers are typically oriented to disclose this kind of information in presence of personal purposes (Joseph et al, 2019).…”

Section: Accounting For Sustainable Development Goals In the Public Sectormentioning

confidence: 99%

Accounting to ensure healthy lives: critical perspective from the Italian National Healthcare System

Pizzi

Caputo

Venturelli

2020

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Purpose The aim of the paper is to understand the differences between “talking” and “walking” about sustainable development goals (SDGs) in state-owned enterprises (SOEs). Specifically, the authors have conducted an analysis on 202 entities that operate within the Italian National Healthcare System (INHS) to evaluate the overall degree of transparency in term of contribution to the SDG3. Design/methodology/approach The research evaluates the degree of contribution to SDG3 by INHS through the adoption of the theoretical framework proposed by Beck et al. (2010). Specifically, the authors assess the degree of contribution to this goal using an interpretive content analysis that combines the theoretical framework with the 13 targets that composed the SDG3. For the authors’ purposes, they analyze all INHS’s website to evaluate the presence/absence of social reports produced in the periods 2015-2018. Findings Although the great contribution to the SDG3, the INHS is characterized by a low degree of accountability. In fact, only 12.21 per cent of INHS’s entities disclosed at least one social report during the observed period. Moreover, the authors’ results denote how the approach of INHS’s entities to social reporting is different both in term of “quality” and “quantity.” Research limitations/implications The SOEs play a central role within the Agenda 2030 strategies. However, public managers are less oriented than private managers to adopt non-financial reporting tools. Furthermore, the authors’ results highlight the existence of asymmetric information between SOEs and citizens even if in presence of best practices such as the INHS. In this sense, the adoption of non-financial reports tool to engage in a more effective way with citizens could be a strategic driver for the achievement of highest degree of social legitimacy to operate. Practical implications The paper is of use to public managers operating in countries characterized by a high level of contribution to SDGs. Specifically, the authors’ results suggest how the adoption of reporting tools could impact positively in terms of stakeholder’s awareness to SDG themes. Originality/value This paper contributes to the understanding of the central role covered by academics, practitioners and public sectors to SDGs through the adoption of social reporting tools.

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Section: Accounting For Sustainable Development Goals In the Public Sectormentioning

confidence: 99%

Accounting to ensure healthy lives: critical perspective from the Italian National Healthcare System

Pizzi

Caputo

Venturelli

2020

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“…Baseased Liu et al 's study, this research paper will construct a dynamic model further to explore the underlying dynamics to operationalize the robustness analysis, attempting to fill the gap in this research stream. Based on existing studies, little research focuses on corruption in the context of supply chain management, which is similar to the conclusion of de Sousa Monteiro et al (2018). It is imperative to quantify risks (Schmitt and Singh, 2012), delve into the system's feedback, and explore the underlying dynamics.…”

Section: Literature Reviewmentioning

confidence: 99%

Leverage risks for supply chain robustness against corruption

Liu

Arthanari

Shi

2021

IMDS

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PurposeThis paper examines the establishment of supply chain robustness against corruption by utilizing risk interactions.Design/methodology/approachBased on empirical results from the New Zealand dairy industry, a system dynamics model is established to explore the underlying relationships among variables.FindingsThe results show that although certain supply chain risks seem unrelated to corruption, their mitigation would help mitigate the impact of corruption due to risk interactions; and mitigation of some of the risks is more effective in mitigating the impact of corruption. Leverage risks have been defined and identified in this research, which expands the extant knowledge in reducing the impact of corruption on supply chains.Originality/valueThe research illustrates how the impact of corruption can be studied in an integrated way with dairy supply chain SD analysis. It is a pioneering study to mitigate the impact of corruption on supply chains from supply chain robustness.

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“…Existing business corruption research has typically been treated as a homogeneous phenomenon in terms of its nature and its dynamics (Monteiro et al , 2018), and it approaches the phenomenon primarily from an organizational perspective (Ashforth and Anand, 2003). However, it almost completely ignores the key relationships between agents (most often within complex supply chains) that lead to the emergence of corruption.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…An emerging literature suggests that one of these understudied unanticipated outcomes of supply chain activities is corruption (Anisul Huq et al , 2014; Monteiro et al , 2018). Silvestre et al (2018) provide evidence that stakeholder collaboration within supply chains can be conducive to corruption.…”

Section: Introductionmentioning

confidence: 99%

Supply chain corruption practices circumventing sustainability standards: wolves in sheep's clothing

Silvestre

Viana

Monteiro

2020

IJOPM

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PurposeA growing number of private, voluntary and mandatory sustainability standards have recently emerged. However, supply chain corruption practices as mechanisms to circumvent sustainability standards have also grown and occur regularly. This paper strives to elaborate theory on the intersection of institutional theory, business corruption and the sustainability standards literature by investigating factors that influence the emergence of supply chain corruption practices.Design/methodology/approachBased on secondary data, four in-depth case studies of supply chain corruption practices are investigated through the use of adaptive theory and the method of constant comparisons to elaborate theory on this important phenomenon.FindingsThe paper suggests that although sustainability standards can improve supply chain sustainability performance, if they are adopted only symbolically and not substantively, unanticipated outcomes such as supply chain corruption may occur. The study proposes a typology of supply chain corruption practices, further explores the symbolic adoption of sustainability standards in supply chains and proposes the novel construct of “social isomorphism for corruption.” Since focal companies play central roles in leading supply chain corruption practices, we reason that they can also play a pivotal role in preventing supply chain corruption practices by promoting the substantive adoption of sustainability standards across their supply chains.Originality/valueThis paper elaborates theory on the challenging phenomenon of corruption in supply chains by linking the supply chain management literature to the corruption and the sustainability discourses and offers important insights to aid our understanding on the topic. It generates six propositions and four contributions to the sustainable supply chain management theory, practice and policy.

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Corruption and supply chain management toward the sustainable development goals era

Cited by 17 publications

References 47 publications

Accounting to ensure healthy lives: critical perspective from the Italian National Healthcare System

Accounting to ensure healthy lives: critical perspective from the Italian National Healthcare System

Leverage risks for supply chain robustness against corruption

Supply chain corruption practices circumventing sustainability standards: wolves in sheep's clothing

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