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Purpose - This paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to investigate whether companies act on these reasons by examining the extent of biodiversity reporting in Denmark. Design/methodology/approach - For the first purpose, desk research was conducted using consequentialist ethics, while for the second purpose, data were gathered from the 2009-2011 annual reports, CSR-type reports and homepages of 24 Danish large-cap companies. Findings - Philosophically, it is shown that biodiversity preservation and reporting is an ethical issue, even on the assumption that biodiversity does not possess intrinsic value. Empirically, it is shown that Danish companies score poorly overall, both quantitatively and qualitatively, with regards to reporting on biodiversity. Research limitations/implications - Even though the importance of biodiversity can be justified on different assumptions, biodiversity reporting is under-researched offering potential for future research on a globally important issue. Practical implications - Justifying the preservation of biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical argumentation based on intrinsic value. The relative lack of biodiversity reporting in Denmark shows the need for the State and accounting standard setters to address this issue together with business and other stakeholders. Originality/value - Few studies theorize on why there is a need for environmental reporting. Those that do are based on non-instrumental considerations. This paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how even those who deny that biodiversity has intrinsic value are morally obliged to account for biodiversity. The argument also provides novel reasons for why thinking about discount rates should be governed by pure preference considerations. Empirically, this is only the second paper examining biodiversity reporting and the first about the Danish context.

This systematic literature review explores the role of performance measurement systems (PMSs) in managing multiple logics in social enterprises. Social enterprises are hybrid organizations that simultaneously pursue a social mission (social logic) and financial sustainability (commercial logic). Satisfying multiple logics often leads to tensions, which are addressed and managed through PMSs. For this, we conduct a systematic literature review to derive our conclusions. PMSs in social enterprises may assume the roles of mediator, disrupter and symbolizer. The PMS works as a mediator in combination with sincere stakeholder involvement when both logics are represented in the PMS. If a PMS represents only one logic, it increases tensions and the PMS becomes a disrupter. When the PMS is used to enhance legitimacy, the PMS assumes the role of a symbolizer. In particular, we find that PMSs are most useful for monitoring performance and enhancing legitimacy. The role of PMSs in decision-making is limited due to difficulties of integrating social and commercial logics into a single PMS. Several factors—such as decision-makers’ influence—further shape the role of PMSs.

This paper examines whether organizational levels of owner/partner, CPA manager, supervisor and other audit staff are associated with institutional logics of auditors in large Danish audit firms. Our findings identify the presence of the professional logic and commercial logic with the professional logic being two explicit logics of a fiduciary and a technical-expertise logic. The organizational levels of CPA manager, supervisor and other staff are significant in explaining the presence of the technical-expertise logic, but not the fiduciary logic. Higher moral reasoning of auditors and being a female are significantly associated with the presence of the fiduciary logic. All four organizational levels are significant in explaining the identified commercial logic with further tests indicating that partners place more emphasis than supervisors on the commercial logic. Additional tests examine whether moral reasoning is associated with the professional fiduciary, professional technical-expertise and commercial logics and whether organizational levels explain moral reasoning. We find that a higher professional fiduciary logic is associated with higher auditor moral reasoning. In contrast, lower moral reasoning is associated with higher professional technical-expertise and commercial logics. In addition, increased audit experience is associated with lower moral reasoning.

Purpose Researchers and practitioners have recently been interested in corporate sustainability performance (CSP). However, knowledge on measuring CSP is limited. Many CSP-measurements are eclectic, without guidance for contextual applications. This paper aims to develop a conceptual framework that categorizes, explains and evaluates measurements based on their accuracy and precision and provides a guideline for their context-specific application. Design/methodology/approach The authors conducted a systematic literature review of an initial sample of 1,415 papers. Findings The final sample of 74 papers suggested four measurement categories: isolated indicators, indicator frameworks, Sustainability Balanced Scorecards (SBSC) and Sustainability Performance Measurement Systems (SPMS). The analysis reveals that isolated indicators are inaccurate and imprecise, limiting their application to organizations with delimited, specific measurements of parts of CSP due to the risk of a GIGO-effect (i.e. low-quality input will always produce low-quality output). CSP-indicator frameworks are imprecise but accurate, making them applicable to organizations that handle a more significant amount of CSP data. They have a risk of greensplashing, i.e. many indicators not connected to the industry, organization or strategy. In contrast, SBSCs are precise but inaccurate and valuable for organizations desiring a comprehensive strategic management tool with limited capacity to handle sustainability issues. They pose a risk of the streetlight effect, where organisations do not measure relevant indicators but what is easy to measure. Originality/value The ideal CSP-measurement was identified as SPMSs, which are both precise and accurate. SPMSs are useful for organizations with complex, comprehensive, connected and tailored indicators but are methodologically challenging.

Purpose: The technological developments have implied that companies store increasingly more data. However, data quality maintenance work is often neglected, and poor quality business data constitute a significant cost factor for many companies. This paper argues that perfect data quality should not be the goal, but instead the data quality should be improved to only a certain level. The paper focuses on how to identify the optimal data quality level. Design/methodology/approach: The paper starts with a review of data quality literature. On this basis, the paper proposes a definition of the optimal data maintenance effort and a classification of costs inflicted by poor quality data. These propositions are investigated by a case study. Findings: The paper proposes: (1) a definition of the optimal data maintenance effort and (2) a classification of costs inflicted by poor quality data. A case study illustrates the usefulness of these propositions. Research limitations/implications: The paper provides definitions in relation to the costs of poor quality data and the data quality maintenance effort. Future research may build on these definitions. To further develop the contributions of the paper, more studies are needed. Practical implications: As illustrated by the case study, the definitions provided by this paper can be used for determining the right data maintenance effort and costs inflicted by poor quality data. In many companies, such insights may lead to significant savings. Originality/value: The paper provides a clarification of what are the costs of poor quality data and defines the relation to data quality maintenance effort. This represents an original contribution of value to future research and practice.

Purpose - The purpose of this paper is to investigate supply chain management (SCM) as a management implement from a symbolic perspective on a dyadic level. So far, no research has investigated SCM from such a perspective, although SCM researchers implicitly have noted that it would be useful to have such a study in order to broaden the understanding of the SCM concept, as such a study allows for the use of alternative sociological theories.Design methodology approach - A single case study was chosen in order to investigate a focal firm's use of SCM. A total of 27 hours of interviews and 15 hours of observations were carried out at the focal firm and with a number of the firm's suppliers in order to investigate the subject.Findings - The paper found that the SCM concept impacts the relationship between buyer and supplier in different ways depending on two dimensions: SCM as tool vs symbol and arm's length relationships vs strategic partnerships. Contrary to the mainstream idea of SCM as a tool for increased effectiveness of supply chains and increased collaboration with key suppliers, this paper found that SCM from a symbolic perspective at the focal firm came to function as either a justification or as a post-rationalization for actions taken by the focal firm depending on whether the relationship can be considered a strategic partnerships or an arm's length relationship, respectively.Research limitations implications - The paper was conducted from a dyadic, buyer-supplier perspective. Being a limitation of the study, future research should investigate the proposed claims set forward in this paper on different levels (focal, chain, and network) in order to either strengthen or weaken the credibility of this present paper.Originality value - This is the first paper to investigate the management implement of SCM from a symbolic perspective.

Purpose: The technological developments have implied that companies store increasingly more data. However, data quality maintenance work is often neglected, and poor quality business data constitute a significant cost factor for many companies. This paper argues that perfect data quality should not be the goal, but instead the data quality should be improved to only a certain level. The paper focuses on how to identify the optimal data quality level. Design/methodology/approach: The paper starts with a review of data quality literature. On this basis, the paper proposes a definition of the optimal data maintenance effort and a classification of costs inflicted by poor quality data. These propositions are investigated by a case study. Findings: The paper proposes: (1) a definition of the optimal data maintenance effort and (2) a classification of costs inflicted by poor quality data. A case study illustrates the usefulness of these propositions. Research limitations/implications: The paper provides definitions in relation to the costs of poor quality data and the data quality maintenance effort. Future research may build on these definitions. To further develop the contributions of the paper, more studies are needed. Practical implications: As illustrated by the case study, the definitions provided by this paper can be used for determining the right data maintenance effort and costs inflicted by poor quality data. In many companies, such insights may lead to significant savings. Originality/value: The paper provides a clarification of what are the costs of poor quality data and defines the relation to data quality maintenance effort. This represents an original contribution of value to future research and practice.

Purpose The purpose of this paper is to investigate supply chain management SCM as a management implement from a symbolic perspective on a dyadic level. So far, no research has investigated SCM from such a perspective, although SCM researchers implicitly have noted that it would be useful to have such a study in order to broaden the understanding of the SCM concept, as such a study allows for the use of alternative sociological theories. Designmethodologyapproach A single case study was chosen in order to investigate a focal firm's use of SCM. A total of 27hours of interviews and 15hours of observations were carried out at the focal firm and with a number of the firm's suppliers in order to investigate the subject. Findings The paper found that the SCM concept impacts the relationship between buyer and supplier in different ways depending on two dimensions SCM as tool vs symbol and arm's length relationships vs strategic partnerships. Contrary to the mainstream idea of SCM as a tool for increased effectiveness of supply chains and increased collaboration with key suppliers, this paper found that SCM from a symbolic perspective at the focal firm came to function as either a justification or as a postrationalization for actions taken by the focal firm depending on whether the relationship can be considered a strategic partnerships or an arm's length relationship, respectively. Research limitationsimplications The paper was conducted from a dyadic, buyersupplier perspective. Being a limitation of the study, future research should investigate the proposed claims set forward in this paper on different levels focal, chain, and network in order to either strengthen or weaken the credibility of this present paper. Originalityvalue This is the first paper to investigate the management implement of SCM from a symbolic perspective.