Drivers, perceived benefits and impacts of FSC chain of custody certification in a challenging sectoral context: the case of Romania.

This article aims to analyze the adoption of FSC Chain of Custody certification scheme in connection with the adoption of the main general meta-standards (e.g. ISO certifiable standards), in a challenging context such as that faced by Romanian forestry companies. Using a questionnaire-based survey covering a large number of recently certified firms, the study sheds light on the profile of these companies, the drivers of certification, its economic aspects, the perceived benefits, the intention to keep the Chain of Custody certification, as well as some aspects of the joint adoption of FSC Chain of Custody certifiable standards and general meta-standards. The findings show that companies in the sector use the FSC Chain of Custody certification scheme to maintain their external market and to improve their reputation in a context were the image of the Romanian forest sector has been questioned in the media. Premium price for certified products is pointed out by most of the respondents as one of the benefits, although the mentioned premium is below 5% for the majority of them. More than half of the companies have at least one type of ISO certification. Implications for scholars, managers and decisions markers are discussed in the article

How do firms comply with international sustainability standards? Processes and consequences of adopting the global reporting initiative

This paper addresses the issue of the influence of global governance institutions, particularly international sustainability standards, on a firm’s intra-organizational practices. More precisely, we provide an exploratory empirical view of the impact of the Global Reporting Initiative (GRI) on a multinational corporation’s (MNC) corporate social responsibility (CSR) management practices. We investigate standard compliance by comparing the stated intention of the use of the GRI with its actual use and the consequent effects within the firm. Based on an in-depth case study, our findings illustrate the processes and consequences of the translation of the GRI within the organization. We show that substantive standard adoption can lead to unintended consequences on CSR management practices, specifically it can influence the management structure and CSR committee function; the choice of CSR activities, the relationships between subsidiaries, the temporal dimension of CSR management, and the interpretation of CSR performance. We also highlight the need to look at the relationship dynamics (or lack of) between standards. Finally we illustrate and discuss the role of reporting and its influence on management in order to better understand the internal issues arising from compliance with standards

Improving CSR performance by hard and soft means: The role of organizational citizenship behaviours and the internalization of CSR standards

This study analyzes ‘hard’ (i.e. formal structures) and ‘soft’ (i.e. values) determinants of corporate social responsibility (CSR) performance, such as the effectiveness of management systems for CSR and the role of managers' organizational citizenship behaviours. Based on a sample of 130 Italian organizations that adopted management systems according to an international standard, this study shows that CSR performance depends on employees' commitment and the internalization of formalized CSR practices. The study also underlines the role of managers' organizational citizenship behaviours and the importance of leading by example in the substantial implementation of CSR practices. The integrative model proposed in the paper provides an overall picture of both the ‘hard’ and ‘soft’ factors that can explain the effectiveness of CSR management standards. The paper also contributes to the literature on the internalization and key success factors of certifiable management standards. Managerial implications of the main findings and avenues for future research are discussed

Quality and Environmental Management linkage: A review of the literature

This article presents a conceptual and empirical review of the literature related to the link between the different perspectives, models, and tools associated with Quality Management and Environmental Management. Several academic works identified in the literature that aimed to establish conceptual similarities between QM and EM are reviewed and discussed. In general, terms, the scholarly literature suggests that the main quality practices and programs associated with the Quality Management paradigm-such as ISO 9001 and Total Quality Management-facilitate the adoption of environmental practices associated with corporate Environmental Management. However, there is evidence of certain limitations driven by different biases, whether or not they are recognized in the reviewed publications. The concentration on some avenues of research focused on very detailed aspects of the linkage between QM and EM is discussed. Conversely, lines that have been overlooked and are in need for more research were also identified. The implications for scholars, such as suggestions for further research, are included as a contribution of the article

Multiple control mechanisms for employee health and safety integration: effects and complementarity

Purpose: This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues. Design/methodology/approach: A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework. Findings: Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package. Research limitations/implications: The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate. Practical implications: The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace. Originality/value: The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic