Management control by municipal utilities for value creation to achieve the sustainable development goals

Bauer, Philumena; Traxler, Albert Anton; Greiling, Dorothea

doi:10.1016/j.jup.2023.101641

Cited by 5 publications

(7 citation statements)

References 24 publications

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“…These controls must be integrated holistically to be effective as a package [ 34 ]. This framework is the one which has been often adopted when discussing the interplay between sustainability reporting and MC and the specific design of sustainability management control systems (SMCS) [ [2] , [4] , [10] , [39] , Table 1 ].…”

Section: Conceptual and Theoretical Backgroundmentioning

confidence: 99%

“…While there is an extensive body of literature focusing on non-financial reporting and SMCP of for-profit and state-owned enterprises [e.g., [4] , [5] , [6] , [7] , [8] , [9] , [10] ], the research on the integration of environmental matters into management control (MC) practices in SSHC-NPOs is at a very early stage (see section 2 ). Prior research on sustainability matters in SSHC-NPOs has mainly addressed social value creation [e.g., [11] , [12] , [13] , [14] , [15] ] and financial matters [e.g., [16] , [17] , [18] ].…”

Section: Introductionmentioning

confidence: 99%

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Greening Austrian social service and healthcare non-profits

Bauer,

Greiling

2024

Heliyon

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Section: Conceptual and Theoretical Backgroundmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Greening Austrian social service and healthcare non-profits

Bauer,

Greiling

2024

Heliyon

Self Cite

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“…Pakistan's fast-moving consumer goods (FMCG) sector is the fastest-growing sector in South Asia (Dantas et al, 2023). Some companies follow standards, laws and codes of conduct and issue public reports for interested parties (Bauer et al, 2023). Although there is evidence of the increased Asian consumers' interest in socially responsible companies, relatively, there is little CSR and consumer research.…”

Section: Introductionmentioning

confidence: 99%

Unpacking the Influence of Corporate Social Responsibility on Consumer Purchase Intentions: Policy Implications for Organizations

Akbar,

Gull,

Farast

et al. 2024

J. Asian Dev. Studies

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Corporate Social Responsibility (CSR) persuades organizations towards upward mobility in society, and presently, organizations' involvement in societal issues is a promise for successful, profitable business. Recently, CSR has grabbed the attention of academic scholars and practitioners. Thus, this study hypothesizes an organization can enthrall consumer purchase intention by upholding CSR activities. The current study also determines the relationship between legal responsibility (LR), economic responsibility (ECOR), ethical responsibility (ER), philanthropic responsibility (PR) and consumer purchase intention (CPI). Furthermore, it determines the mediating role of CSR awareness in the relationship between CSR and CPI. Four hundred (400) data were collected from consumers of Pakistan's fast-moving consumer goods (FMCG), and the findings were evaluated through SPSS 22.0. The findings of this deductive and quantitative study exhibit that CSR, LR, ECOR, ER, and PR significantly influence CPI. The results also support the mediating role of CSR awareness in the relationship between CSR and CPI. The results have valuable insights for practitioners and policymakers.

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“…Various methodologies concur that the concept in question is a complete one since it covers value in all facets of SD. Consequently, it considers the concerns and preferences of many stakeholders, e.g., [19][20][21]. In other words, "in this vein, it can be understood as organizational contributions to achieving the SDGs" [21].…”

Section: Introductionmentioning

confidence: 99%

“…Consequently, it considers the concerns and preferences of many stakeholders, e.g., [19][20][21]. In other words, "in this vein, it can be understood as organizational contributions to achieving the SDGs" [21].…”

Section: Introductionmentioning

confidence: 99%

Youth Participation for Sustainable Value Creation: The Role and Prioritization of SDGs

Borojević,

Petrović,

Radaković

et al. 2023

Sustainability

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Young people play a pivotal role in instigating and driving significant changes. The impact of individuals’ involvement in environmental conservation, community development, and social change initiatives for sustainable value creation is of considerable importance in the pursuit of the sustainable development goals (SDGs). The objective of this study is to examine the contribution of youth engagement in the creation of sustainable value by analyzing their comprehension and prioritization of the 17 SDGs, with the goal of achieving sustainable development and sustainability. The researchers conducted a study on a sample of 1085 individuals between the ages of 14 and 30, who were selected from three distinct countries within the Western Balkan region—the Republic of Serbia, Bosnia and Herzegovina, and the Republic of Northern Macedonia. The data were analyzed using factor analysis in conjunction with descriptive and inferential statistics. The survey findings indicate that poverty, hunger, and access to adequate healthcare are the primary SDGs and societal challenges confronting the youth in these nations. Furthermore, it emphasizes the significance of both formal and informal education among youth as a catalyst for societal transformation for sustainable value creation.

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Management control by municipal utilities for value creation to achieve the sustainable development goals

Cited by 5 publications

References 24 publications

Greening Austrian social service and healthcare non-profits

Greening Austrian social service and healthcare non-profits

Unpacking the Influence of Corporate Social Responsibility on Consumer Purchase Intentions: Policy Implications for Organizations

Youth Participation for Sustainable Value Creation: The Role and Prioritization of SDGs

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