Collection HAL Kedge Business School
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    2162 research outputs found

    Failure to consider environmental risk: The case for biodiversity impact disclosure in the electricity sector

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    International audienceThe activities of electric utilities have a significant impact on biodiversity loss. This study examines the disclosurepractices and strategies of electric utilities in Canada (N = 95). Content analysis of sustainability reports andcorporate websites reveals a significant gap between the risks of biodiversity loss and the companies’ commitments in this area. This study groups disclosure practices to identify three overall strategies (wait-and-see,symbolic adoption, and consequential commitment). These results contribute to the literature on biodiversitydisclosure, with significant managerial and policy implications, particularly for implementing mandatorydisclosure standards to ensure greater consistency in the presentation of corporate performance

    To aggregate or not to aggregate: Forecasting of finite autocorrelated demand

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    International audienceTemporal aggregation is an intuitively appealing approach to deal with demand uncertainty.There are two types of temporal aggregation: non-overlapping and overlapping. Most of thesupply chain forecasting literature has focused so far on the former and there is no researchthat analyses the latter for auto-correlated demands. In addition, most of the analyticalresearch to-date assumes infinite demand series’ lengths whereas, in practice, forecasting isbased on finite demand histories. The length of the demand history is an important determinant of the comparative performance of the two approaches but has not been given sufficient attention in the literature. In this article, we examine the effectiveness of temporalaggregation for forecasting finite auto-correlated demand. We do so by means of an analytical study of the forecast accuracy of aggregation and non-aggregation approaches basedon mean-squared error. We complement this with a numerical analysis to explore the impactof demand parameters and the length of the series on (comparative) performance. We alsoconduct an empirical evaluation to validate the analytical results using monthly time seriesof the M4-competition dataset. We find the degree of auto-correlation, the forecast horizonand the length of the series to be important determinants of forecast accuracy. We discussthe merits of each approach and highlight their implications for real-world practices

    A time(ly) perspective of the service recovery paradox: How organizational learning moderates follow-up recovery effects

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    International audienceThe extant literature on the service recovery paradox has produced inconsistent evidence about its occurrence. Addressing these mixed findings, the conceptual model developed by the authors posits that organizational learning pursuant to a service failure moderates the effect of follow-up recovery, explaining why the service paradox is most likely to be observed. Three experiments support the framework. When customers experience a satisfying immediate recovery, the service recovery paradox is not observed, but when they see some action taken during the follow-up recovery, proving that the service firm has learnt from its failure, the service recovery paradox is indeed observed. In addition, when organizational learning is demonstrated, perceived customer centricity and anger mediate the effect of a satisfying follow-up recovery on the service recovery paradox. Finally, it appears that rapidly implementing new processes following the service failure assists the recovery process, as does the perceived learning effort

    Introducing a framework toward sustainability goals in a supply chain 4.0 ecosystem

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    International audienceThe business and research community are called upon to take concrete actions to achieve the Sustainable Development Goals (SDGs). We state that Industry 4.0 technologies are the innovative capability that should be supported to move supply chains from their linear model, known for its high energy and resource consumption, to a circular model where technology replaces intermediaries and drives operations towards sustainability and efficiency. The study reflects the impact of integrating Industry 4.0 technologies on each of the processes in the Supply Chain Operations Reference Model (SCOR) to construct the supply chain 4.0 and links the resulting capabilities of this transformation to the potential achievements of the Sustainable Development Goals (SDGs). This paper draws on recent studies and secondary data sources to provide a framework that could help academics and practitioners reduce tensions related to the maturity level of Industry 4.0 technologies and foster concrete implementations to achieve sustainability goals

    Free prior informed consent in the extractive industry: Approaches to involving Indigenous peoples in decision-making in Russia

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    International audienceFree prior informed consent is a principle for consulting, cooperating, and obtaining consent from Indigenous peoples through their representative institutions on matters affecting them. It is promoted by the United Nations Declaration on the Rights of Indigenous Peoples, which calls on nations to strengthen the civil, political, and economic rights of Indigenous peoples by securing their rights to land, minerals, and other natural resources. Extractive companies have been developing policies to address Indigenous peoples’ concerns as part of legal compliance and voluntary actions under corporate social responsibility. The lives and cultural heritage of Indigenous peoples are continuously affected by operations of extractive industries. This is notable in the Circumpolar North, where Indigenous peoples have developed sustainable resource use practices in fragile natural environments. In this paper, we examine corporate social responsibility approaches to implementing free prior informed consent in Russia. We investigate how public and civil institutions influence the policies of extractive companies and their impact on Indigenous peoples’ self-determination and participation in decision-making

    Wise use of renewable energy in transport

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    International audienceThe transport sector accounts for around 25 % of global energy use, considering both fuel production and consumption. To mitigate climate change, a fast decarbonization of transport is therefore often seen as a necessity, as advocated by the International Energy Agency in its Net Zero by 2050 scenario. In contrast, Shell's Sky scenario envisages Net Zero by 2070 by first picking the lowest hanging fruits within all sectors, and hence a much slower de-carbonization of the transport sector. We investigate how renewables, a scarce resource over the next decades, could be used most wisely within the transport sector or alternatively within the energy sector. Our results stress that priority up to 2050 should be: First, to use new renewable energy to replace coal fired electricity production to nearly decarbonize the electricity grid; Second, to gradually electrify road transport; Third, continued use of fossil fuel in shipping and aviation

    Intensity of collective consumption practices in brand communities: the case of crossfit

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    International audienceBuilding on practice theory and brand community literature, the aim of this article is to (1) identify the nature of intensity of collective consumption practices and (2) understand how intensity of consumption practices interplays with consumer’s relations to the self, the community, and the brand in a collective branded setting. The Crossfit brand is used as a context in this article because of its inherently intense nature and communal consumption settings. Twenty-one Crossfitters from North America and Europe were interviewed to understand their collective consumption practices of the brand. The results show that intensity of collective consumption practices consists of four dimensions: complexity, frequency, length and focus. Intensity is essential to the nature and maintenance of the relationships consumers keep with themselves, the community and the brand, and shapes them in many ways. While intensity is key to the way consumption practices exist, intensity is also highly personal, context-dependent and subject to interpretations and changes, which can even put the brand at risk. In a society where intensity is increasingly sought after by individuals and used as a differentiator by brands, we propose a first conceptualisation of the concept. This article also offers keys to managers to tap into the mechanisms of intense collective consumption practices for their brand

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