Working toward the sustainable development goals in earnest – critical international business perspectives on designing and implementing better interventions

Sinkovics, Noemi; Vieira, Luciana Marques; Tulder, Rob van

doi:10.1108/cpoib-05-2022-0059

Cited by 20 publications

(10 citation statements)

References 34 publications

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“…However, international business research efforts must go beyond disciplinary boundaries to optimally confront mutual value creation challenges (Sinkovics and Archie-Acheampong, 2020) as well as those challenges of working toward SDGs in an international context (Rygh et al , 2022; Sinkovics et al , 2022). For example, international accounting has been largely concerned with how to account for and report on the multidimensional activities of international businesses for decision making.…”

Section: Discussionmentioning

confidence: 99%

The role of institutional and stakeholder interaction in integrated reporting policy development

AbuRaya

2023

CPOIB

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Purpose This study aims to investigate the role of institutional and stakeholder interaction in the development of integrated reporting policy by the International Integrated Reporting Council (IIRC). It helps advance the theory of integrated reporting and offers insights into its fundamental concepts and relevant issues. Design/methodology/approach A flexible pattern-matching qualitative research approach is used and an analytical framework of integrated reporting historical foundations and conceptual background is developed. An IIRC case analysis is conducted by using a chronological content analysis of the International Integrated Reporting Framework and related initiatives and publications for integrated reporting policy pronouncements. Findings Institutional and stakeholder pressures within both the organization’s macro and micro contexts have played an effective role in transforming corporate reporting practices. In an integrated reporting context, institutional forces of normative and mimetic isomorphism seem to have more influence on organizations than coercive pressures, where stakeholder pressures with limited official power derive influence from their legitimacy while urgency is evidently implied. Findings indicate that integrated reporting policy has emerged analogously with the institutional environment and stakeholders’ expectations. The distinct nature of integrated reporting has caused a paradigm shift from silo thinking of wealth creation to integrated thinking of value creation. Research limitations/implications This is an exploratory study that does not consider different prominent integrated reporting models. It has important implications for policymakers in articulating the integration of financial and nonfinancial metrics for reporting overall corporate performance. It can help academics build on integrated reporting foundations for conducting future research and assist practitioners in operationalizing integrated reporting policy into practice. Moreover, it has potential prospects for international business in developing integrated reporting policies and strategies aimed at creating mutual value in specific international contexts. Originality/value Integrated reporting represents a new internationally developing reporting trend with distinct reporting features and foundations for value creation. The study provides considerable addition to emerging research into the growing awareness of integrated reporting policy, develops a conceptual model of institutional and stakeholder interaction and theorizes on such interplay, identifies the potential influences under which integrated reporting is likely to occur and offers key insights into integrated reporting policy. Hence, it contributes to the ongoing global challenge of promoting the reporting transition to integrated reporting and its perceived future endorsement.

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Section: Discussionmentioning

confidence: 99%

The role of institutional and stakeholder interaction in integrated reporting policy development

AbuRaya

2023

CPOIB

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“…As a list of SDGs-related keywords suitable for online social network searches does not exist, we had to create one. Considering the many attempts to map academic articles’ contributions to SDGs, we first started from the list of the University of Auckland ( available here ), which is used in business research 100 and consider the presence of words in our data set. This list mainly refers to keywords used in research papers in Elsevier’s Scopus database, while in the present dataset, we are referring to Twitter’s hashtags.…”

Section: Methodsmentioning

confidence: 99%

Sustainable development goals as unifying narratives in large UK firms’ Twitter discussions

Patuelli

Saracco

2023

Sci Rep

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To achieve sustainable development worldwide, the United Nations set 17 Sustainable Development Goals (SDGs) for humanity to reach by 2030. Society is involved in the challenge, with firms playing a crucial role. Thus, a key question is to what extent firms engage with the SDGs. Efforts to map firms’ contributions have mainly focused on analysing companies’ reports based on limited samples and non-real-time data. We present a novel interdisciplinary approach based on analysing big data from an online social network (Twitter) with complex network methods from statistical physics. By doing so, we provide a comprehensive and nearly real-time picture of firms’ engagement with SDGs. Results show that: (1) SDGs themes tie conversations among major UK firms together; (2) the social dimension is predominant; (3) the attention to different SDGs themes varies depending on the community and sector firms belong to; (4) stakeholder engagement is higher on posts related to global challenges compared to general ones; (5) large UK companies and stakeholders generally behave differently from Italian ones. This paper provides theoretical contributions and practical implications relevant to firms, policymakers and management education. Most importantly, it provides a novel tool and a set of keywords to monitor the influence of the private sector on the implementation of the 2030 Agenda.

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“…It is no secret, albeit rarely questioned, that IB has been, in the main, concerned with corporate-centric questions and the strategic-organizational concerns of MNE managers. This is again an issue which CPoIB has pointed out and sought to address over the years, but, as Dörrenbächer and Gammelgaard’s (2019) analysis shows, the response in mainstream IB has been tepid (see also Sinkovics, Vieira and van Tulder, 2022). The growing body of IB research focused on issues of corporate social responsibility (for a review, see e.g.…”

Section: Silence In the Field Of International Businessmentioning

confidence: 99%

Decolonizing international business

Boussebaa

2023

CPOIB

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Purpose The purpose of this paper is to encourage scholars of international business (IB) to engage with the “decolonizing the university” project and reflect on what decolonizing might mean for IB research and education. The paper also argues that it is particularly important for IB scholars to join the decolonizing project given that the field’s main object of study – the multinational enterprise – has been central to colonialism. Design/methodology/approach An essay style is adopted to introduce the decolonizing project to IB and to explain why and how this scholarly field might benefit from engaging with it. As part of that, the paper calls upon IB scholars to work on decolonizing the field and to do so by not only interrogating its knowledge claims but also broadening the scope of its research so it can address the theme of neo-colonialism. Findings The paper reveals the conspicuous absence of IB scholars from the decolonizing project and situates such absence within a long-standing indifference within IB to the issue of colonialism. Social implications In learning about and engaging with the decolonizing project, IB scholars will be able to not only enrich IB theory and education but also help to tackle one of the grand challenges facing the modern world society, namely, social inequality and injustice rooted in colonialism. Originality/value It is hoped that this paper will stimulate reflection on IB’s absence from the decolonizing project and assist scholars in developing an understanding of the project’s rationale and underlying literature. It is also hoped that the paper will open dialogue within IB about how this field might be decolonized and help scholars engage meaningfully with other disciplines as they do so.

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Working toward the sustainable development goals in earnest – critical international business perspectives on designing and implementing better interventions

Cited by 20 publications

References 34 publications

The role of institutional and stakeholder interaction in integrated reporting policy development

The role of institutional and stakeholder interaction in integrated reporting policy development

Sustainable development goals as unifying narratives in large UK firms’ Twitter discussions

Decolonizing international business

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