... that this inconsistency stems from how firms approach sustainability, prioritizing ESG reporting over the operational foundation for ESG integration. We conceptualize this foundation as Operational Excellence ( OE ), a firm-wide commitment to excellence through the persistent adoption of multiple practices...

.... As researchers, we are asked to justify our research drawing on “theory,” but what does that mean for a practice-driven phenomenon such as lean? This paper provides answers and directions for future research. Lean Lean theory Operational excellence The inception and subsequent popularization...

... manufacturers (Bateman 2005 ; Pay 2008 ; Sim and Rogers 2008 ; Sadun et al., 2017 ; Womack 2017). A recent World Management Survey of 12,000 firms concludes the following: “Achieving operational excellence [e.g. lean manufacturing] is still a massive challenge for many organizations. Even well...