Table 1

Theory driven and * inductively developed coding scheme

CodesItemDefinition
Drivers of sustainability value creation
Organization and procurement unit strategiesOverall MDB strategy
MDB Procurement Unit strategy
Reflect how the organization use its resources and competencies to survive and gain a competitive advantage in their markets of operation (Epstein and Roy, 2001)
Definition of successEconomic value only
Sustainability in addition to economic value
Creating value for stakeholders
Sustainability-based value creation for stakeholders
How the organization defines success reflects what type of value and for whom is created (Hörisch et al., 2014)
Sustainable procurement (SP) actionsSustainability included in procurement policy
Sustainability pursued by procurement projects
Sustainability included in procurement process
Sustainable procurement practices
Sustainability oriented organizational structures and systems
Sustainability actions encompass all the systems, structures, processes and practices introduced and/or adapted by the organization to generate sustainability value (Epstein and Roy, 2001)
Sustainability performanceSP policy evaluations
SP actions assessment
SP system assessment
The process of quantifying efficiency and effectiveness of each action, or process or system in relation to a target (Neely et al., 2005)
Understanding of organization-wide and sustainability performanceAs dichotomous
Dichotomous but need to be aligned
As value creation for stakeholders
Business and sustainability performance as one
The extent to which organization-wide and sustainability performance are considered as invariably separated or as one (Schaltegger et al., 2019)
Beneficiaries of sustainability value creation
Beneficiaries of value creationDirect and indirect
Reflected in type of value indicators adopted
The groups of persons who benefit from business success (Schaltegger et al., 2019)
*Shapers of SPP value creation
*Factors influencing sustainability value creation process*Power asymmetries
*Knowledge and capacities
*External stakeholders’ pressures
*Governance of countries of operation
*Market and supply chains readiness
Context related factors within and outside the organization influencing the sustainability value creation process
*Organizational Innovations*New Procurement strategy
*New Procurement practices
*New collaborations
Changes made to introduce sustainability value creation as a procurement function goal
Source(s): Authors’ own work

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