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Corporate governance determinants of sustainable manufacturing practice: the case of zero-defect manufacturing in multinational corporations

Corporate governance determinants of sustainable manufacturing practice: the case of zero-defect manufacturing in multinational corporations
Corporate governance determinants of sustainable manufacturing practice: the case of zero-defect manufacturing in multinational corporations
Purpose: this study investigates the corporate governance determinants of sustainable manufacturing practice using Zero-Defect Manufacturing (ZDM) from the stakeholder theory and legitimacy theory perspectives.
Design/methodology: Using a panel research design, the study analyses empirical data from Global 500 companies covering a 15-year period.

Findings: the results show that Board Independence, Meeting Attendance by Board Members, Board Gender Diversity, and Board Skills on Sustainable Manufacturing are positively associated with ZDM Practice, whilst Chief Executive Officer (CEO) Duality of Power has a negative impact. In the millennium development goals (MGDs) period, the foremost drivers of ZDM Practice are Board Independence, Board Gender Diversity, and Board Skills on Sustainable Manufacturing, whilst this shifted to Board Independence and Board Gender
Diversity in the sustainable development goals (SDGs) period.

Originality/value: the study provides empirical evidence that organisations seeking to improve sustainable manufacturing practice may consider strengthening their corporate governance structures to demonstrate responsible manufacturing in line with stakeholders’ expectations and to preserve corporate legitimacy. The results are robust to alternative proxies, potential endogeneity concerns, and sample selection bias.
corporate governance, legitimacy theory, SDGs, sustainable manufacturing practice, zero defect manufacturing
0737-4607
Oyewo, Babajide Michael
36c93e4d-3041-4cef-8a0d-9f72f417e249
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f
Ojiako, Udechukwu
ae3f51ee-45c5-4c39-b3fd-46e9eb3e13e9
Oyewo, Babajide Michael
36c93e4d-3041-4cef-8a0d-9f72f417e249
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f
Ojiako, Udechukwu
ae3f51ee-45c5-4c39-b3fd-46e9eb3e13e9

Oyewo, Babajide Michael, Tauringana, Venancio and Ojiako, Udechukwu (2025) Corporate governance determinants of sustainable manufacturing practice: the case of zero-defect manufacturing in multinational corporations. Journal of Accounting Literature. (In Press)

Record type: Article

Abstract

Purpose: this study investigates the corporate governance determinants of sustainable manufacturing practice using Zero-Defect Manufacturing (ZDM) from the stakeholder theory and legitimacy theory perspectives.
Design/methodology: Using a panel research design, the study analyses empirical data from Global 500 companies covering a 15-year period.

Findings: the results show that Board Independence, Meeting Attendance by Board Members, Board Gender Diversity, and Board Skills on Sustainable Manufacturing are positively associated with ZDM Practice, whilst Chief Executive Officer (CEO) Duality of Power has a negative impact. In the millennium development goals (MGDs) period, the foremost drivers of ZDM Practice are Board Independence, Board Gender Diversity, and Board Skills on Sustainable Manufacturing, whilst this shifted to Board Independence and Board Gender
Diversity in the sustainable development goals (SDGs) period.

Originality/value: the study provides empirical evidence that organisations seeking to improve sustainable manufacturing practice may consider strengthening their corporate governance structures to demonstrate responsible manufacturing in line with stakeholders’ expectations and to preserve corporate legitimacy. The results are robust to alternative proxies, potential endogeneity concerns, and sample selection bias.

Other
CG AND ZERO DEFECT Preprint Author Accepted manuscript - Accepted Manuscript
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More information

Accepted/In Press date: 18 January 2025
Keywords: corporate governance, legitimacy theory, SDGs, sustainable manufacturing practice, zero defect manufacturing

Identifiers

Local EPrints ID: 498438
URI: http://eprints.soton.ac.uk/id/eprint/498438
ISSN: 0737-4607
PURE UUID: 2b4f3efd-a9c2-4fce-9a45-33eb0feed770
ORCID for Babajide Michael Oyewo: ORCID iD orcid.org/0000-0002-4499-601X
ORCID for Venancio Tauringana: ORCID iD orcid.org/0000-0002-1433-324X

Catalogue record

Date deposited: 18 Feb 2025 17:53
Last modified: 18 Mar 2025 05:01

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Contributors

Author: Babajide Michael Oyewo ORCID iD
Author: Udechukwu Ojiako

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