Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective

Purpose: This paper is motivated by the International Integrated Reporting Council’s (IIRC) call for feedback from all stakeholders with knowledge of the International Integrated Reporting Framework , and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept, and integrated reporting as espoused by the IIRC in the (IIRC, 2013). We specifically focus on possible barriers and emphasise the specific issues we feel could be rectified to advance the , along with the areas that may potentially hinder wider adoption and implementation. Design/methodology/approach: The paper draws upon and synthesises academic analysis and insights provided in the IR and academic literature as well as various directives, policy and framework pronouncements. Findings: The flexibility and lack of prescription concerning actual disclosures and metrics in the could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus we see forces, both external and internal, driving adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. Our paper highlights potential areas for further robust academic research, and the need to contribute to policy and practice. Research limitations/implications: The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the framework. We highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of our work is that we draw upon a synthesis of the existing literature which is still in an early stage of development. Originality/value: The paper provides the IIRC with several insights into the current , and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which they can build their future research

A structural analysis of green supply chain management enablers in the UAE construction sector

The aim of the research is to develop a structural analysis of the enablers of green supply chain management (GSCM) in the UAE construction sector. An Interpretive structural modeling (ISM) approach is used to identify the contextual relationship of the enablers and to develop their hierarchical structure. Further the enablers are classified into visual quadrants on a graph using dependence-driving power analysis (DDPA). The hierarchical structure and graph will provide useful insights to corporates, government bodies and supply chain managers to understand and prioritize the key enablers of GSCM and the organizational strategies adopted by firms in the UAE. The study will contribute significantly to the first wave of empirical investigation in the region and will provide useful insights into GSCM in the UAE. A structural analysis of GSCM enablers as well as industry specific research of GSCM in construction sector is not previously developed in the UAE

Sustainability adoption through buyer supplier relationship across supply chain: A literature review and conceptual framework

AbstractThe sustainability of an entire supply chain and the final product is affected by the sustainability performance of each partner in the chain. The buyer-supplier relationship plays an important role in improving sustainability of the supply chain. This paper aims to provide a systematic review of existing literature on the adoption of sustainability practices through supply relationships. To this end, a structured literature review has been carried out that analyzes published research, evaluates contributions, and summarizes the results. The authors selected only those papers that discussed sustainability practices adoption and relationship management in the supply chain. An in-depth analysis of the supply chain and its processes reveals that a buyer-supplier relationship should be determined on the basis of the capability and capacity of the partner (supplier). In cases where the supplier firm lacks capability or capacity, the focal firm may decide to help or extend support. The buyer-supplier relationship starts with selecting suppliers based on their sustainability standards. In order to give a better understanding of the mechanisms active, and processes involved in the development of a sustainable supply chain, the authors offer a conceptual model. The study also identifies indicators, enablers and barriers to a sustainable supply chain

Love me, love me not: A nuanced view on collaboration in sustainable supply chains

In this paper we investigate the collaborative paradigm in Sustainable Supply Chain Management (SSCM). The depth and quality of the relationship between a firm and its suppliers is widely recognised as a critical facilitator of SSCM. Many authors in the field have argued that a collaborative approach to SC relationship management was likely to be more fruitful in achieving sustainable development goals. However, little research has offered a more nuanced perspective on collaborative SSCM and specifically assessed its feasibility outside the context of large companies collaborating on environmental activities. In this paper, we explore collaboration in SSCs through a qualitative study of a large multinational in the food sector working with small agricultural suppliers. We show that there are both supporting and hindering factors to collaborative SSCM. The study reveals the dynamic nature of SC relationships for sustainability and that collaboration can be developed through time thanks to investment in both formal relationship building mechanisms and more relational aspects. The main contributions of the paper lie in its nuanced view of collaboration for SSCM and systematic application of relational theory (Dyer & Singh, 1998) in SSCM

Action learning : co-creating value from collaborative sustainable projects

This article reports on the specific role that action learning plays in the promotion of sustainability and innovation in the Local Government sector. The study focuses on one organisation and the efforts of a senior manager to enact change. The senior manager utilized his participation in an MBA programme to bring the classroom learning into his business. As a consequence of the requirements of the programme and also the desire of the senior manager, he was able to instigate a change programme, which delivered measurable outcomes and had financial and cultural impact. This case study illustrates the favourable advantages of using action learning as an intervention approach by HEI’s in driving sustainable innovation in the Local Government sectorFinal Published versio

A model-driven method for the systematic literature review of qualitative empirical research

This paper explores a model-driven method for systematic literature reviews (SLRs), for use where the empirical studies found in the literature search are based on qualitative research. SLRs are an important component of the evidence-based practice (EBP) paradigm, which is receiving increasing attention in information systems (IS) but has not yet been widely-adopted. We illustrate the model-driven approach to SLRs via an example focused on the use of BPMN (Business Process Modelling Notation) in organizations. We discuss in detail the process followed in using the model-driven SLR method, and show how it is based on a hermeneutic cycle of reading and interpreting, in order to develop and refine a model which synthesizes the research findings of previous qualitative studies. This study can serve as an exemplar for other researchers wishing to carry out model-driven SLRs. We conclude with our reflections on the method and some suggestions for further researc

Leveraging Cloud Computing and Software-as-a-Service to Build Sustainable and Resilient Supply Chains

Building sustainable and resilient supply chains has emerged as a strategic priority for organizations to improve their environmental, social, and governance performance while deal with unexpected disruptions, such as the COVID-19 pandemic. However, clear guidance for practitioners and analysis of the practices serving both purposes are missing. Leveraging cloud computing benefits, Software-as-a-Service (SaaS) products feature commercial and technical characteristics that help organizations resolve certain sustainable and resilient supply chain challenges by strengthening key capabilities, such as transparency, collaboration, and agility. We apply an affordance lens and a theory-generation case research design to define these challenges and identify how SaaS solutions can respond to them, using empirical qualitative data. We formulate SaaS affordances promoting the concepts of community, standard, update, data, applications, communication, and governance. We determine and illustrate the potential of SaaS solutions for sustainability and resilience for supply chain practitioners and software providers to help them unleash it

Analyzing potential effects of implementing Green Supply Chain Management practices: A case study of the buyer-supplier relationship between Equinor ASA and Simon Møkster Shipping AS

Master's thesis Industrial Economics and Technology Management IND590 - University of Agder 2019Green supply chain management is receiving a growing attention from both academia and practitioners, as a response to environmental concerns and an increasing synonymous between business operation and supply chain management. This concept is highly relevant for industriesthat extensively impact the environment. Where operators in the Norwegian petroleum industry is becoming aware of the environmental impact in their supply chain, especially within themarine fleet.This thesis will therefore focus on a central practice to implement the concept: cooperationwith suppliers for environmental objectives. The objectiveis to analyze how contract management may positively influence thispractice, withanemphasize on the contracts. A literature review was initiated to develop an understanding of the research field and key aspects, and to iteratively construct the research model. The study was empirically driven, where a case study research was conducted based on the buyer-supplier relationship between Equinor and Simon Møkster Shipping. Empirical data was collected and analyzed from a total of seven participants, divided between the case companies.Findings indicatedthat the standard contracting option: time-charter, resultsin a conflict of interest, especially with the increasing focus on energy efficiency. The supplier’slack of reasoning for collaborative efforts, appears to derive from an inefficient allocation of benefits. Time-charter contracts was therefore analyzed based on the applicability for energy efficiency, where empirical findings directedthe attention towards the strategic fit of performance-based contracts. A conceptual change corroborates with this interest, where collaborative efforts for greening appears to be strengthen, as it potentially aligns their objectivesand ties performance to an incentive structure. Enablers and operational barriers were further investigated,where the complex supply chain of petroleum was discovered as one ofthe key aspects. Hence,it would be demanding tochallengethe standard and easily managed time-charter contracts, but at the same time increasingly important in an industry highly vulnerable to environmental concerns. The practicein focus is perceived as an antecedent for further implementation of green supply chain management and would therefore be part of a proactive response to a topical demand