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This paper aims to present the progress of the implementation of sustainability in business schools in line with the United Nations Principles for Responsible Management Education (PRME) and its principles of responsible management education.

By analyzing the content of the Sharing of Information on Progress reports from PRME signatories, this study identified significant developments in the strategies business school use to implement sustainability. However, it seems that a framework that business schools can apply to accomplish that goal is still lacking. This paper proposes a framework that addresses four components of the integration process and stresses the important role of stakeholders. The authors discuss the results from 2021 in comparison to the results of a previous analysis of the first 100 signatories from 2010 and analyze the findings in relation to the developed framework.

This study shows that business schools have improved their sustainability engagement in many areas (e.g. education offerings and teaching methods, campus practices and engaging stakeholders). However, less attention has been paid to other aspects, such as reviewing and assessing, capability development or communication, which could slow the transformation process. The authors discuss further implications of the findings for enhancing the PRME signatories’ ability to implement the underrecognized aspects.

While the analysis focuses on the status and progress of the integration of PRME within business schools during the past decade, the framework may enable higher education institutions to analyze their potential to implement change and plan future transformation strategies.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

This paper aims to present a methodology to establish and integrate formal sustainability control systems (SCS) into management control systems (MCSs). The innovative approach aims at contributing to the need for SCS integration by permeating and transforming MCSs so that positive and negative externalities can be internalized into the financial performance measurement and reporting.

In an exploratory process, control systems were closely connected with financial accounting within four interrelated – ecologic, social, financial and knowledge-related – dimensions. Building on the action design research, multicriteria key performance indicators (KPI) for these dimensions were developed. Four value-based small and medium-sized enterprises of the food sector developed KPIs in interactive and participative workshops and interconnected their own business model with their sustainability principles. Constantly revising conformity, specific S.M.A.R.T. goals and related activities were defined, thereafter being used for KPI measures and for input in financial accounting.

The workshop series reveals the importance of including relevant stakeholders, multiple feedback loops and permanent dialogue to abolish cognitive barriers. The approach enables the development of multicriterial KPIs and identification of costs and benefits for an integrated financial accounting.

The paper contributes to practice and research in the field of SCS by providing insights into the process of an explorative workshop series developing multicriteria KPIs for controlling and financial accounting.

The authors analysed fairness as an antecedent of trust to understand how trust building can be actively managed to facilitate collaboration in buyer–supplier relationships.

A case study was employed to buyer–supplier relationships of five organic food companies from three different sectors. The research was developed with data collected in 2022 through qualitative research interviews and analysed using a structured content analysis. A practitioner workshop served to complement findings and confirm the interpretation of data by discussing interview results from a managerial perspective.

A conceptual model based on organisational trust and justice theory was developed to examine causal relations between fairness and trust. Findings show that perceived distributional, procedural and interactional fairness mutually interact with the perceived trustworthiness of business partners and that both contribute to building personal, organisational and institutional trust. Qualitative data support the conceptual model and show that trust is a valuable relational resource that affects relationship quality and the willingness to collaborate and to take risks in times of uncertainty.

High trust levels developed through positive fairness perceptions can lower risk perceptions whilst increasing the willingness to collaborate in supply chain relationships. This can help deal with market uncertainties.

Through the lens of organisational trust and justice theory, this study extends the literature on collaboration in supply chains by including a comprehensive view on the formation of trust in business-to-business (B2B) relationships.

The study aims to enhance our understanding of strategizing sustainable palm oil at company level and to bridge the gap between strategy formulation and implementation. In this case-based study, the way a food company is tackling the challenges faced during the promotion and incorporation of sustainable palm oil into core business strategy is explored. By taking a strategy-as-practice approach, this research sheds light on the microlevel activities and the role of formulated plans, implemented actions and engagement in activities.

An ethnographic case study was carried out using participant observation, semi-structured interviews, informal interviews and documentary review.

The findings demonstrate the complexity of implementing a sustainability strategy for a controversial commodity such as palm oil in supply chains. External pressure was one of the most important drivers for taking action regarding environmental and social sustainability issues. Moreover, formulating and implementing supply chain strategies for sustainable palm oil required effective communication and collaboration between different departments within the organization.

Although important insights were obtained through this six-month long ethnographic case study, additional valuable information could have been obtained if the research had been carried out for longer.

The paper includes implications for strategizing sustainability at company level from a strategy-as-practice perspective.

Through this study, a better understanding of the challenges faced from the downstream perspective in sustaining food supply chains can be obtained.

Organic food processing must include organic principles to be authentic. This qualitative study aims to understand the processors' understanding of organic food processing quality.

This study is based on semi-structured expert interviews with eight employees of six purely or partly organic dairies from Germany and Switzerland. Interview themes are (1) quality of organic milk processing in general, (2) assessment of specific processing techniques, (3) product quality of organic milk and (4) flow of information between producer and consumer. The interviews have been audio-recorded, transcribed verbatim and thematically analysed.

(1) Experts prefer minimal processing; some prefer artisanal processing, whilst others stress the advantages of mechanisation. (2) High temperature short time (HTST) pasteurisation and mechanical processing techniques are accepted; ultra-high-temperature (UHT) milk processing is partly rejected. (3) Traditional taste and valuable ingredients should be present in the final product. Natural variances are judged positively. (4) Consumers' low level of food technology literacy is challenging for communication.

The results cannot be generalised due to the qualitative study design. Further studies, e.g. qualitative case analyses and studies with a quantitative design, are necessary to deepen the results.

The paper shows which processing technologies experts consider suitable or unsuitable for organic milk. The paper also identifies opportunities to bridge the perceived gap between processors' and consumers' demands.

The study shows the challenges of processors in expressing the processors' understanding of process quality.

This paper examines the socio-ecological co-evolution and transformation of organic pioneers and the organic food market from a politically structuring actor perspective. It aims to identify strategies and activities used to contribute to the change of structures in the organic market and how the companies, in turn, reacted to the structural influence of the changing environment to position their company successfully in the market.

This study is based on interviews with four managing directors who were responsible over several decades for the strategic corporate management of the pioneer companies they founded as (or converted to) organic. Content analysis was used to analyse the data.

Strategic challenges regarding building up, maintaining and using resources, shaping actor constellations, and professionalising management are explained. The analysis demonstrates that also small pioneers have the possibilities and scope to influence and change markets and structures.

The results are significant for developing sustainable transformation strategies for markets, considering the interaction of the micro and meso-levels over time and the role of small businesses that might be struggling with growth and loss of values. The study answers recent calls in the literature to empirically investigate sustainability transformations from a practice perspective and gain insights into the roles of corporate actors.

As members of the food supply chain, food manufacturers acquire power and hold responsibility for the sustainable transformation of our food systems. Sustainability assessment and reporting frameworks function as instruments to shape sustainable transformation processes. The purpose of the paper is to investigate the suitability for food manufacturing companies and their connectivity with the up- and downstream food supply chain.

The first section of the study explores the need for holistic, company-based sustainability frameworks in the food manufacturing sector from the literature. The second part compares seven frameworks, in terms of content and supply chain connectivity.

Food sector specificity demands the inclusion of topics specific to food systems. Furthermore, none of the investigated frameworks fulfil both food sector specificity and full connectivity with the up- and downstream supply chain.

As a limitation to this work, comparison of the frameworks at topic level instead of indicator level is considered. The findings call for more harmonised and integrated sustainability assessment throughout the food supply chain.

The framework a food manufacturer should apply depends on their motivation behind conducting the sustainability assessment and reporting. Evidence is provided from various perspectives and with regard to key issues such as content, certification and communication.

No comparison between sustainability frameworks has been made yet from the supply chain perspective of food manufacturers.

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

The review explores the theoretical frameworks and models used in previous empirical research as well as the research questions and methods applied to empirically explore this emerging research area.

Even if a growing body of empirical research has emerged over the last decade, our knowledge of how companies design or use management control to support sustainability strategy appears to be limited, providing considerable scope for further research.

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.