Static supply chain complexity and sustainability practices: A multitier examination

Macchion, Laura; Moretto, Antonella; Caniato, Federico; Danese, Pamela; Vinelli, Andrea

doi:10.1002/csr.1992

Cited by 24 publications

(39 citation statements)

References 49 publications

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“…This study's findings are consistent with previous studies by Hutasoit et al (2020), which reports that CSR disclosure has no impact on earnings quality. However, this differs from previous research (Park & Ha, 2020;Rezaee et al, 2019;Jouber, 2019: Bagus & Djaddang, 2018, which claims that CSR disclosure has a positive impact on earnings quality. The more companies perform CSR, the greater the confidence of market participants in the information on earnings.…”

Section: Discussioncontrasting

confidence: 99%

“…However, the company's social reporting is simply a management strategy for manipulating earnings efficiency. It is confirmed by previous research by Park & Ha (2020), Suwarno et al (2020), Rezaee et al (2019) and Jouber (2019) and (Bagus and Djaddang (2018), indicating that companies with good CSR disclosure have higher earnings efficiency.…”

Section: Introductionsupporting

confidence: 86%

“…One reason for management to do social reporting is that CSR activities will provide a shield for management to exploit revenue (Muttakin el at, 2015). Previous research on the relationship between CSR disclosure and earnings quality (Park & Ha, 2020), (Suwarno et al, 2020), (Rezaee et al, 2019), (Jouber, 2019) and (Bagus & Djaddang, 2018) has shown that companies with good CSR disclosure will likely have better earnings quality. It contrasts with the findings of a study by Hutasoit et al (Hutasoit et al, 2020), which found that CSR disclosure has no impact on earnings quality.…”

Section: The Corporate Social Responsibility (Csr) Disclosure Effect On the Quality Of Earningsmentioning

confidence: 99%

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Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Sari

Setiyawati²

2021

J. Keuang. dan Perbank.

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This study explores the effect of corporate governance mechanisms and disclosure of corporate social responsibility on earnings quality and the effect on stock returns. The mining sector research analysis is indexed on the Indonesia Stock Exchange for the period 2014 to 2018. The research method used is causal research, with the analysis method used is multiple linear regression. The sampling technique used purposive sampling. The results showed that Managerial Ownership, Institutional Ownership, Independent Commissioners, and CSR disclosure did not affect earnings quality, while the Audit Committee and Stock Returns significantly affected earnings quality. This study's findings contribute to financial performance, particularly the relationship between corporate governance, CSR disclosure, and earnings quality. These findings can be a consideration for investors in making policies on their investments.

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Section: Discussioncontrasting

confidence: 99%

Section: Introductionsupporting

confidence: 86%

Section: The Corporate Social Responsibility (Csr) Disclosure Effect On the Quality Of Earningsmentioning

confidence: 99%

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Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Sari

Setiyawati²

2021

J. Keuang. dan Perbank.

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“…The dynamic capabilities theoretical bases have been frequently proposed for investigating the competitive advantages that can be obtained through the adoption of GSCM (Choi et al, 2018). The dynamic capabilities theory has also been applied in studies of GSCM, which was developed as a response to critiques of research based view and the static view of capabilities‐based competition (Macchion et al, 2020). Qiu et al (2019) examined how dynamic capabilities drive GSCM business practices.…”

Section: Literature Framework and Hypothesesmentioning

confidence: 99%

The effects of green supply chain management capability on the internalisation of environmental management systems and organisation performance

Daddi

Saizarbitoria

Marrucci

et al. 2021

Corp Soc Responsibility Env

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The capability to manage the supply chain is a key issue in general management as well as green management. The topic has been widely discussed in the literature, however only few studies focused on how this capability could influence the effectiveness of certified Environmental Management Systems. To bridge this gap, we administered a survey with more than 400 EU EMAS-registered companies in order to investigate the relation between green supply chain management capability and some key organisational performance such as environmental management system internalisation, environmental reputation, eco-innovation and market competitiveness. The results show a positive influence of green supply chain management capability on performance through the mediating role of the internalisation of environmental management system and directly on market competitiveness. The study opens the floor on further academic debates on green supply chain management capability in environmental management systems and it identifies possible managerial and policy implications.

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“…The concept of sustainability creates another crucial set of standards represented by various certifications, including Fairtrade, Organic, Bio, and so forth. This is yet another example of how consumers strive to understand and acknowledge the entire life cycle of food products to make conscientious decisions on their consumption and purchasing behaviors [8]. Certain areas of the world emphasize traceability as a cornerstone of their whole food safety policies and standards.…”

Section: Introductionmentioning

confidence: 99%

ProChain: Provenance-Aware Traceability Framework for IoT-Based Supply Chain Systems

Al-Rakhami

Al‐Mashari

2022

IEEE Access

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The current value of the world food system amounts to roughly $8 trillion, which represents approximately 10% of the global economies. Therefore, the quality of food and food products concerns not only all the end consumers but also millions of employees and entrepreneurs within the global food industry. Achieving the best possible quality of food throughout all the engaged processes requires constantly tracing and monitoring several crucial environmental conditions that may have a significant impact on the products' quality. The Industrial Internet of Things (IIoT) is a system of dedicated sensors paired with the Internet that can overcome and prevent issues within the food industry. The interconnected elements bear the responsibility for monitoring, evaluating, and tracking the conditions where the food products undergo processing, and it checks the products' quality throughout their life cycle. Nevertheless, even IIoT has its challenges. The first such challenge relates to the storage and accessibility of the obtained data. What can make the data readily available to all individuals and entities involved in the industry? The second significant challenge relates to tracing items that pass through numerous processes involving different parties. This work proposed ProChain, a Provenance-aware Traceability Framework for IoT-based Supply Chain Systems. A proposed comprehensive framework of all the information acquired by the sensors and the complete set of provenance data addressed these challenges. Additionally, a thorough simulation of the proposed framework on the Raspberry PI 3B IoT device reviewed the ProChain efficiency in the cloud and local simulation environments. ProChain demonstrated tractability, transparency, and complex security as examples of the principal attributes of the IOTA 2.0 protocol in the food industry.

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Static supply chain complexity and sustainability practices: A multitier examination

Cited by 24 publications

References 49 publications

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

The effects of green supply chain management capability on the internalisation of environmental management systems and organisation performance

ProChain: Provenance-Aware Traceability Framework for IoT-Based Supply Chain Systems

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