919 research outputs found

    Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies between 2010 and 2015

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    Global logistics companies are increasingly disclosing carbon related information due to institutional and stakeholder pressures. Existing research, however, is limited to categorizing these pressures and their influences on corporate carbon disclosure strategies. In particular, literature to date has not distinguished between different carbon disclosure strategies and how they may have changed over time. In response, this paper: (1) proposes a framework that depicts four different carbon disclosure responses and strategies based on internal and external pressures; and (2) subsequently analyzes and compares corporate carbon disclosure strategies between 2010 and 2015. Using a sample of 39 leading global logistics companies, carbon disclosure strategies are categorized based on the analysis of 25 applied carbon management practices from Bloomberg ESG to see if carbon management practices and the associated strategies have changed. The findings show overall shifts to more transparent corporate carbon disclosure strategies between 2010 and 2015 with an increase of applied carbon management practices in both internal and external actions

    Demystifying the link between institutional theory and stakeholder theory in sustainability reporting

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    In response to the global challenge of climate change, companies increasingly disclose sustainability-related information in form of sustainability reports. These reports, however, vary significantly due to multiple institutional and stakeholder pressures. From an academic perspective, institutional theory links these different outcomes to the influences of competing institutional logics on the field-level, representing institutional complexity on the field-level which is characterised by multiple demands from different stakeholders. Although current literature acknowledges that stakeholder may affect institutional logics, it is limited to categorise stakeholder influences on the firm-level, lacking conceptual clarity. Based on institutional and stakeholder constructs, this paper demonstrates that institutional and stakeholder theory provide, on different levels, a theoretical foundation to examine the influences on sustainability reporting. Various constructs of stakeholder theory and institutional fields as well as their limitations and further classification concepts are identified and discussed. This paper thereby advances the understanding between field-level pressures and firm-level agency and demonstrate that both theories can complement each other when examining the influences on sustainability reporting

    A Systematic Review of Blockchain Literature in Logistics and Supply Chain Management: Identifying Research Questions and Future Directions

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    Potential blockchain applications in logistics and supply chain (LSCM) have gained increasing attention within both academia and industry. However, as a field in its infancy, blockchain research often lacks theoretical foundations, and it is not clear which and to what extent organizational theories are used to investigate blockchain technology in the field of LSCM. In response, based upon a systematic literature review, this paper: (a) identifies the most relevant organizational theories used in blockchain literature in the context of LSCM; and (b) examines the content of the identified organizational theories to formulate relevant research questions for investigating blockchain technology in LSCM. Our results show that blockchain literature in LSCM is based around six organizational theories, namely: agency theory, information theory, institutional theory, network theory, the resource-based view and transaction cost analysis. We also present how these theories can be used to examine specific blockchain problems by identifying blockchain-specific research questions that are worthy of investigation

    Closing the academia-practice gap in corporate sustainability management research: Challenges and bridges

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    While corporate sustainability management research in universities has contributed to a greater understanding of sustainability, its current form has limited capacity to make a meaningful impact outside of academia. When it comes to the structures and concepts on which corporate sustainability management research is built, previous research has focused on inadequate principles and has been driven by a system that neglects solutions for real-word problems. This paper identifies four critical challenges that need to be addressed to reach the point of linking corporate sustainability management research with science and industry. This article argues that the normative foundation of universities together with the need for practical outcomes can drive corporate sustainability management research to bridge the gap between science and businesses. Consequently, this paper proposes four practical solutions which can help to build a bridge between science and businesses and offer the opportunity to develop long-term, participatory, solution-oriented projects as platforms for the next generation of corporate sustainability management researchers to engage in real-world problems and approaches in the field. Type: Insigh

    Bedeutung von Standards für Innovationen unter besonderer Berücksichtigung von Standards für Distributed Ledger Technologien in der Transportlogistik

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    Die Transportlogistik ist aufgrund ihres unternehmensübergreifenden Charakters oft durch eine sehr hohe Komplexität gekennzeichnet. Dem effizienten Austausch von Informationen entlang von Wert-schöpfungsketten und der Koordination der an der Leistungserstellung beteiligten Akteure kommt in diesem Kontext eine besondere Bedeutung zu. Blockchain- und Distributed-Ledger-Technologien können grundsätzlich dabei helfen, die interorganisationale Abstimmung zu erleichtern, die Effizienz und Qualität von Prozessen zu erhöhen und korrespondierende Kosten zu sparen. Zahlreiche Bei-spiele aus dem In- und Ausland demonstrieren eindrucksvoll das Potential von Blockchain-Lösun-gen im Supply Chain Management. Für viele Unternehmen der Transport- und Logistikbranche ist die Nutzung dieser neuen Technolo-gien zum aktuellen Zeitpunkt jedoch noch mit hohen Risiken verbunden. Besonders kritisch ist in diesem Zusammenhang das Fehlen von Standards zu beurteilen, das selbst technologieaffine Be-triebe mit entsprechendem Know-how und Investitionsmöglichkeiten vor große Herausforderungen stellt. Die Verfügbarkeit von (offenen) Standards und unternehmensübergreifend anwendbaren Re-ferenzlösungen bildet eine wesentliche Voraussetzung für den Abbau von Investitionsrisiken. Aus diesem Grund ist es erforderlich, die Rolle von Standards bei der Entwicklung und Diffusion von Blockchain-Lösungen zu untersuchen

    Report on the Acoustic Network Arctic Deployment, March 1994

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    This report describes the March 1994 Arctic deployment undertaken by the Acoustic Telemetry Group of WHOI. The deployment was a part of the 1994 Sea Ice Mechanics Initiative (SIMI) project and was based at the west SIMI camp, approximately 150 nautical miles north-east of Prudhoe Bay, Alaska. The goal of the deployment was to install a network of six high-performance acoustic modems, developed at WHOI, and to obtain a data set demonstrating the communications and acoustic monitoring capabilties of the network. The six modems in the network were deployed over an area of 22 square km and communicated via radio Ethernet with a computer at the SIMI camp. Each model had a global positioning system, an acoustic source and an 8 element receiving array. The network was operated in a round-robin broadcast mode (i.e., each modem in turn transmitted a packet of data while the others received). The transmissions were 5000 bits-per-second QPSK with a 15kHz carrier. An extensive data set including raw acoustic data source localization information, and modem position was collected during the deployment. An additional function of the acoustic network was to communicate with, and track, the Odyssey, an autonomous underwater vehicle operated by the MIT group at the SIMI camp. To this end, the Odyssey was equipped with a Datasonics modem configured for periodic QPSK transmission to the network. A data set was obtained from which both the up-link communication and localization capabilties of the network can be determined.Funding was provided by the Office of Naval Research under Contract No. N00014-93-1-0988 and the Advanced Research Projects Agency under Contract Nos. MDA972-91-j-1004 and MDA972-93-1-0019

    Fare Evasion and Ticket Forgery in Public Transport: Insights from Germany, Austria and Switzerland

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    Local public transport companies provide important mobility services to the general public. Although these services are usually subsidised, companies rely on revenues generated by ticket sales. Therefore, fare evasion (i.e., people using a transport service without paying for it) and ticket forgery (the production of an illegal ticket facsimile) have considerable influence on the companies' economic sustainability. As existing research regarding the economic perspective is limited, this paper presents a Delphi study that investigates the phenomena with a survey of experts in public transport companies and transport associations in Germany, Austria, and Switzerland. The findings of the survey provide insights into the overall perception and discuss relevant aspects of both fare evasion and ticket forgery, thereby not only highlighting practical implications, but also helping policy makers shape adequate policies for public transport in societies

    Banking on bullshit: indifferences towards truth in corporate social responsibility

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    Purpose: This study aims to identify and deconstruct bullshit in banks' corporate social responsibility (CSR) communication to advance the management rhetoric research space, which has been characterised by an indifference to truth and meaning. Design/methodology/approach: Based on the management rhetoric theory, the study provides a typology of bullshit phenomena overview in the banking sector and follows McCarthy et al.'s (2020) Currency, Reliability, Authority, and Purpose/Point of View (C.R.A.P.) framework to showcase how bullshit can be comprehended, recognised, acted against and prevented. Findings: This paper puts a spotlight on written and spoken language to detect bullshit in banks' CSR statements. It provides actionable insights into how stakeholders can act against and prevent bullshit statements from occurring in the future. Research limitations/implications: Future research is warranted to assess the use of still imagery, events and video materials in corporate communications and non-financial reporting. Further rigorous assessment of actual CSR initiatives must be undertaken to assess claimed contributions. Practical implications: Monitoring mechanisms and independent assurance statements prepared by authorised third parties may strengthen the motivation and ethicality of CSR activities. Originality/value: This viewpoint is the first to follow the C.R.A.P framework and critically assess indifferences towards truth in banks' CSR communications
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