Within the framework of institutional theory, this study explores how the proactiveness of focal (or buying) manufacturing firms, demonstrated through the adoption of various sustainability practices, influences the sustainability performance of suppliers. Additionally, it examines how the leadership capability of buying firms, particularly in terms of supply chain leadership, can play a crucial role in this link. Through empirical analysis of a sample taken from the fourth round of the High‐Performance Management (HPM) project, our study reveals compelling evidence indicating that buying firms, by adopting diverse sustainability practices, such as internal initiatives, monitoring efforts and collaborative approaches with suppliers, are able to create distinct institutional pressures. These pressures serve as a conduit for the diffusion of a shared set of sustainability goals, values and norms among suppliers, ultimately contributing to the development of sustainability competences and improving their overall sustainability performance. Furthermore, our findings suggest that when buying firms undertake a leading position, they can effectively translate isomorphism pressures into sustainability improvements on the supplier side. Overall, this study sheds light on important and understudied aspects of sustainability practices in buyer–supplier relationships and underscores the critical role that supply chain leadership can play in promoting sustainable practices across the entire supply chain.

Sustainability isomorphism in buyer–supplier relationships: The impact of supply chain leadership

Abstract This study provides a comprehensive perspective on the integration of Environmental Management Accounting (EMA) in translating environmental management strategies into corporate outcomes, both at the firm and supply chain levels. Grounded in legitimacy theory and agency theory, we introduce a conceptual framework to comprehensively investigate the impact of EMA implementation on corporate environmental performance (CEP) and corporate financial performance (CFP). Additionally, by considering the dynamics of supplier–buyer relationships, this research delves into the influence of supplier–buyer alignment in EMA on corporate performance, encompassing CEP and CFP within a supply network. To collect empirical data, we partnered with two prominent information firms in Japan, Toyo Keizai Inc . and., Nikkei Inc and gathered EMA data from chief financial officers of publicly listed companies spanning multiple industries in Japan. We manually paired these public firms with their business partners, including industry buyers and suppliers, to establish focal firm‐business partner pairs. Our findings indicate a positive correlation between the extent of EMA implementation and both CEP and CFP. Furthermore, we observe that board gender diversity enhances the relationship between EMA implementation and CFP, while it exerts no influence on the connection between EMA implementation and CEP. Lastly, our study reveals that supplier–buyer congruence in EMA implementation yields positive effects on the performance of focal firms operating within a supply chain network. 

Supplier–buyer (in)congruence in environmental management accounting for sustainable development in the context of Japan

This study contributes to the field of sustainable supply chain management by shedding light on the relationship between overdependence on supply chain partners, exploitation, and the willingness of business-to-business partner firms to focus on sustainability performance. This study further investigates how ethical culture moderates this relationship. Drawing on the resource dependency theory, the study involves developing a model and validating it using multivariate analysis among 120 dyads. The findings reveal that a business-to-business firm’s overdependence on its supply chain partners can lead to it being exploited, which in turn negatively impacts its willingness to prioritize sustainability within the supply chain. Moreover, the study demonstrates that the stronger the firm’s ethical culture, the weaker the effect of overdependence on exploitation, while at a lower level of the firm’s ethical culture, the effect of overdependence on exploitation is stronger. The utilization of resource dependency theory unveils the potential downsides of overreliance on business-to-business supply chain partners and its consequences within the supply chain.

Investigating the Overdependence on Supply Chain Partners, Exploitation, and Willingness to Focus on Sustainability Performance in Business-to-Business Firms

Social Accountability 8000 (SA8000) is the most prominent certification-based standard in the field of working conditions and sustainability. Twenty-five years after the release of the standard, a literature review is needed to highlight the knowledge in the field of SA8000 and identify the impacts of its adoption on companies, employees, supply chains and stakeholders. To this end, this study aims to summarise the findings in the literature focusing on SA8000 and evolution of SA8000 research by providing a review based on the most influential scientific articles published between 1997 and 2022. A 10-step method that combines the best methodological practices for conducting a literature review is used for the analysis, ensuring the study's transparency and reproducibility. The following seven research areas emerged from the SA8000 literature: standard structure, purpose and diffusion; standard comparison and integrated management system; human resources management and working conditions; supply chain management; sustainability disclosure and reporting; drivers and barriers to SA8000 adoption; and performance and outcomes. The contributions included in each area were analysed, and open questions were identified. An agenda for future research is presented. 

Social accountability 8000: A quarter century review

This thesis deals with the adoption of sustainability practices in manufacturing. The primary objective is to shed light on the current literature by presenting compelling evidence that not only underscores the benefits of embracing sustainability and the value of pursuing sustainable practices but also illuminates the underlying reasons for the observed heterogeneity in the adoption of such sustainability measures. To achieve this goal, the thesis is structured across four distinct studies, with each study aimed at addressing specific inquiries pertinent to the subject under investigation. The first study is dedicated to examining the competitiveness of firms. This involves a detailed investigation into the potential range of sustainability outcomes that may arise from the adoption and implementation of diverse bundles of sustainability practices. Furthermore, the study provides insight on how these outcomes can play a pivotal role in enhancing the competitive advantage of manufacturing firms. The second study explores the national culture framework to explain the heterogeneous response of manufacturing firms toward the adoption of sustainability practices in different context. This analysis intricately examines the interplay between three national culture dimensions with different internal/external sustainability drivers in influencing the adoption of different environmental sustainability practices. Shifting the focus to the third study, an investigative endeavor seeks to establish the necessary conditions enabling manufacturing focal firms to effectively address sustainability challenges that extend beyond their organizational boundaries while considering the moderating influence of supply chain leadership. The aim of this study is to analyze how focal firm influence sustainability performance of suppliers from the perspective of institutional theory. Finally, the fourth study delves into the connection between sustainability practices and the operational achievement of manufacturing firms. This involves an assessment of how the adoption of diverse sets of sustainability practices by manufacturing firms contributes to the advancement of success in new product development, encompassing both operational and market success.

The adoption of sustainability practices in manufacturing: barriers, drivers, enablers, and impact

Sustainability performance of suppliers has become increasingly important for both corporate practice and research. While the importance of relationships between the focal company and its suppliers has been acknowledged for improving sustainability performance of suppliers, little is known about the role of relation specific factors in practice. This research fills this gap by empirically analyzing the relevance of relationspecific factors for the sustainability performance of suppliers based on a unique data set of 736 first-tier suppliers of a German original equipment manufacturer in the automotive industry. The analysis reveals that the sustainability performance of suppliers relates positively to transaction volume and relationship length as specific forms of relation specific characteristics as well as strategic partnership as a proxy of incentivized, in-depth cooperation and knowledge exchange. Each of the investigated relation-specific characteristics show a link with either environmental or with social performance. Conclusions are drawn for research and management. 

https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/csr.2452

Sustainable development of supplier performance. An empirical analysis of relationship characteristics in the automotive sector

Handle everyday research tasks with reliable, citation-backed results

Your personal Research Agent to handle research tasks with citation-backed results

Popular Tasks used by Researchers

How can I help with your research?

Meet SciSpace

Get more enhanced response by uploading the PDFs you want me to reference.

No relevant PDFs in your library

SciSpace is the AI research assistant for academics. Run systematic literature reviews on 280M+ papers, and write papers with cited sources. Trusted by 1M+ students, PhDs & researchers.

SciSpace | AI for Research

Analyze PDFs

Code & Manuscripts

Funding & Grants

Literature & Patents

Medical & Clinical Data

Systematic Review

Visualize & Present

Web & Data

Build a Google Scholar-like website for your research.

Build a website

Create charts and images for your research

Create a Chart

Write a paper for submission to a journal

Draft a manuscript

Patent Search

Design eye-catching scientific posters in minutes.

Scientific Poster Generation

Systematic Literature Review

One task is running at the moment. Your messages will be shown right after.

Drag and drop or click here to browse

Loved by <highlight>1 million+</highlight> researchers

Extract a list of specific topics and their sources from unstructured text

Topics

Compare and analyze relevant papers that matches with your search

Papers

Get insights from PDFs and bookmarked papers from your library

My library

Recent searches

Try searching for:

Catch AI-generated content in scholarly and non-scholarly content

{ai} Detector

Ai Writer

Get PDF Summaries, highlighted text explanations 

Chat with PDF

Effortlessly create in-text citations and bibliographies in APA and 2,500 other formats

Citation generator

Get explanations, summaries, and answers on academic papers

Ease up your research workflow with {scispace}'s cohort of exciting AI tools

Elevate your academic writing skills and convey your ideas the way you want

Paraphraser

Explore our range of reading and writing tools

Your file is being prepared and should be ready in a few minutes. If it's a large file, it might take a bit longer. You can close this window, and we'll email you the file when it's done.

You have reached a maximum limit of <strong>{limit}</strong> columns in the table. Remove at least <strong>1</strong> column to add or create another one.

Jule Naffin

Author Tools

Chat about Author

Papers

Sustainable development of supplier performance. An empirical analysis of relationship characteristics in the automotive sector