Table 2 Coding strategy with categories,... | Emerald Publishing

Table 2

Coding strategy with categories, themes, and examples

	Code categories	Descriptions	Examples (Evidence from multiple sources)	Reference
1st order	Supplier risk management routines	Managing complexity in supplier relationships and resource shortages	Alpha (Interview): “The company faced challenges of complexity and volatility in terms of organising suppliers, assessing potential risks, addressing resource shortages …”	Alpha: two interviews; annual sustainability reports for 2022, 2021 and 2018; public interviews with sustainability managers Beta: two interviews; annual sustainability reports for 2021, 2020 and 2018; public news related to CE and sustainability; YouTube videos Gamma: two interviews, integrated group reports published to the public in 2022, annual sustainability reports for 2022 and 2021 Delta: two interviews; annual sustainability reports for 2022, 2021, and 2019; nonfinancial reports; CE-related published news; YouTube videos
	Purchasing strategy revision	Systematic changes to procurement approaches for sustainability	Alpha (Corporate report): “To reduce material consumption and CO2 emissions, the company has shifted its focus to mitigating steel consumption and implementing a revised purchasing strategy for products”
	Strategic focus alignment	Integrating multiple sustainability dimensions into operations	Alpha (YouTube): “Aligning the focus of a company involves considering climate change and the economic and societal aspects”
	Environmental monitoring tool development	Creating systems for real-time environmental tracking	Beta (Corporate report): “[…]They can visualize collected data and calculate the process of environmental indicators in real-time”
	Equipment installation and modification	Physical infrastructure changes for circular processes	Beta (Corporate report): “Installation of compressors, heat recovery system, automation, IT system etc.”
	Training program implementation	Systematic employee skill development for new processes	Delta (Interview): “Yes, of course they had to learn how to work with the new equipment”
	Standard operating procedure revision	Updating operational protocols for circular practices	Gamma (Corporate report): “Revised protocols, e.g. analytical methods, testing parameters, sampling frequencies etc.”
2nd	Supply chain risk sensing	Capability to identify and assess supplier-related risks and opportunities	Evidence (Alpha): Ability to sense complexity and volatility in supplier networks while identifying circular material opportunities
	Strategic integration capability	Ability to align multiple sustainability dimensions with business operations	Evidence (Alpha): Capability to integrate climate, economic, and societal aspects into coherent business approach
	Technology deployment capability	Ability to implement and utilize monitoring and automation technologies	Evidence (Alpha&Beta): Systematic capability to deploy IT systems for real-time environmental tracking
	Process optimization capability	Ability to systematically improve operational procedures and methods	Evidence (Beta, Gamma, Delta): Capability to redesign processes and train employees for circular operations
	Organizational learning capability	Ability to develop employee skills and organizational knowledge for circular practices	Evidence (Beta, Gamma, Delta): Systematic capability to build internal competencies for new circular processes
3rd	Sensing	Higher-order capability to identify circular opportunities and risks across supply chains	Result: Systematic ability to identify circular economy opportunities in complex supply chain environments
	Seizing	Higher-order capability to mobilize resources and implement circular initiatives	Result: Systematic ability to implement circular solutions through coordinated technological and organizational changes
	Reconfiguring	Higher-order capability to transform operations and structures for circularity	Result: Systematic ability to fundamentally restructure operations and build new organizational capabilities for circular supply chains

	Code categories	Descriptions	Examples (Evidence from multiple sources)	Reference
1st order	Supplier risk management routines	Managing complexity in supplier relationships and resource shortages	Alpha (Interview): “The company faced challenges of complexity and volatility in terms of organising suppliers, assessing potential risks, addressing resource shortages …”	Alpha: two interviews; annual sustainability reports for 2022, 2021 and 2018; public interviews with sustainability managers Beta: two interviews; annual sustainability reports for 2021, 2020 and 2018; public news related to CE and sustainability; YouTube videos Gamma: two interviews, integrated group reports published to the public in 2022, annual sustainability reports for 2022 and 2021 Delta: two interviews; annual sustainability reports for 2022, 2021, and 2019; nonfinancial reports; CE-related published news; YouTube videos
	Purchasing strategy revision	Systematic changes to procurement approaches for sustainability	Alpha (Corporate report): “To reduce material consumption and CO2 emissions, the company has shifted its focus to mitigating steel consumption and implementing a revised purchasing strategy for products”
	Strategic focus alignment	Integrating multiple sustainability dimensions into operations	Alpha (YouTube): “Aligning the focus of a company involves considering climate change and the economic and societal aspects”
	Environmental monitoring tool development	Creating systems for real-time environmental tracking	Beta (Corporate report): “[…]They can visualize collected data and calculate the process of environmental indicators in real-time”
	Equipment installation and modification	Physical infrastructure changes for circular processes	Beta (Corporate report): “Installation of compressors, heat recovery system, automation, IT system etc.”
	Training program implementation	Systematic employee skill development for new processes	Delta (Interview): “Yes, of course they had to learn how to work with the new equipment”
	Standard operating procedure revision	Updating operational protocols for circular practices	Gamma (Corporate report): “Revised protocols, e.g. analytical methods, testing parameters, sampling frequencies etc.”
2nd	Supply chain risk sensing	Capability to identify and assess supplier-related risks and opportunities	Evidence (Alpha): Ability to sense complexity and volatility in supplier networks while identifying circular material opportunities
	Strategic integration capability	Ability to align multiple sustainability dimensions with business operations	Evidence (Alpha): Capability to integrate climate, economic, and societal aspects into coherent business approach
	Technology deployment capability	Ability to implement and utilize monitoring and automation technologies	Evidence (Alpha&Beta): Systematic capability to deploy IT systems for real-time environmental tracking
	Process optimization capability	Ability to systematically improve operational procedures and methods	Evidence (Beta, Gamma, Delta): Capability to redesign processes and train employees for circular operations
	Organizational learning capability	Ability to develop employee skills and organizational knowledge for circular practices	Evidence (Beta, Gamma, Delta): Systematic capability to build internal competencies for new circular processes
3rd	Sensing	Higher-order capability to identify circular opportunities and risks across supply chains	Result: Systematic ability to identify circular economy opportunities in complex supply chain environments
	Seizing	Higher-order capability to mobilize resources and implement circular initiatives	Result: Systematic ability to implement circular solutions through coordinated technological and organizational changes
	Reconfiguring	Higher-order capability to transform operations and structures for circularity	Result: Systematic ability to fundamentally restructure operations and build new organizational capabilities for circular supply chains