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1.
The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality
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Increased business complexities coupled with enhanced global transformation have propelled corporations to behave as responsible citizens to drive the sustainability agenda. Many corporations incorporate their affirmative commitment to sustainable business practices into their corporate identities and give evidence for this in their sustainability reports. This paper examines the role of the board of directors in sustainability reporting quality (SRQ) in the Asia‐Pacific region. Based on a cross‐sectional study of 113 companies from 12 countries in the region, we find that the SRQ in the region leaves much room for improvement. However, we find that the institutionalization of the concept of corporate social responsibility (CSR) in an organization provides a sound foundation for enhancing SRQ. We find that the value of CSR anchored in the vision and/ or mission statement and strategic alliances fostered with non‐governmental organizations are positively associated with SRQ. This study contributes to strengthening the understanding, promoting discussion on the state of sustainability reporting in the Asia‐Pacific context and laying a solid foundation for more aggressive efforts to enhance SRQ. The study identifies the significant drivers currently associated with SRQ. The weak role of the board of directors in upholding the sustainable development agenda through the reporting process is highlighted. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment. 相似文献
2.
Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence
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The environmental implications of corporate economic activities have led to growing demands for firms and their boards to adopt sustainable strategies and to disseminate more useful information about their activities and impacts on environment. This paper investigates the impact of board's corporate social responsibility (CSR) strategy and orientation on the quantity and quality of environmental sustainability disclosure in UK listed firms. We find that effective board CSR strategy and CSR‐oriented directors have a positive and significant impact on the quality of environmental sustainability disclosure, but not on the quantity. Our findings also suggest that the existence of a CSR committee and issuance of a stand‐alone CSR report are positively and significantly related to environmental sustainability disclosure. When we distinguish between firms with high and low environmental risk, we find that the board CSR/sustainability practices that affect the quantity (quality) of environmental sustainability disclosure appear to be driven more by highly (lowly) environmentally sensitive firms. These results suggest that the board CSR/sustainability practices play an important role in ensuring a firm's legitimacy and accountability towards stakeholders. Our findings shed new light on this under‐researched area and could be of interest to companies, policy‐makers and other stakeholders. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献
3.
Stefan Schaltegger Markus Beckmann Erik G. Hansen 《Business Strategy and the Environment》2013,22(4):219-229
Sustainability challenges are complex. So are the challenges that business firms encounter in their corresponding quest for corporate sustainability. Given this complexity, there is a need for new approaches to corporate sustainability management research. We discuss transdisciplinarity as such a novel approach in three steps. After showing that specialization is the primary conventional response to increasing complexity, we first briefly compare how inter‐, multi‐ and transdisciplinarity reintegrate decentralized, specialized knowledge. The second step describes how the emerging sustainability science has recently advanced the transdisciplinary methodology. Based on the two dimensions of interdisciplinarity and academia–practice collaboration, we third generate a framework for mapping existing research approaches in terms of their transdisciplinary qualities. We use this framework to identify room for novel methodologies in sustainability management research. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment. 相似文献
4.
Steve Elliot 《Business Strategy and the Environment》2013,22(4):269-282
Global surveys of business leaders identify the environment as a major issue of concern, but uncertainties about how to address the challenges of environmental sustainability are cited as a significant inhibitor to business responses. Persistent levels of corporate uncertainty in this domain may be due to the complexity of issues and difficulties in meaningfully capturing this complexity. Calls have been made for new ways to produce knowledge about complex societal challenges, including environmental sustainability. This paper aims to reduce business uncertainties and to stimulate business and research initiatives. The paper describes a field study of a global corporation's pioneering responses to environmental sustainability. The study highlights academic and practitioner collaboration to generate, transfer and implement new knowledge through an innovative research approach. The outcome is a transdisciplinary, exploratory model, presenting a progression of integrated activities and processes within eight categories of corporate responses. Implications for research and practice are considered. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment. 相似文献
5.
The Role of Corporate Sustainability in a Low‐Cost Business Model – A Case Study in the Scandinavian Fashion Industry
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Rainer Lueg Maria Medelby Pedersen Søren Nørregaard Clemmensen 《Business Strategy and the Environment》2015,24(5):344-359
This multi‐level case study illustrates how corporate sustainability contributes to the low‐cost business model of a Scandinavian fashion company. Contrary to parts of the extant literature, we do not find that corporate sustainability directly adds measurable value (e.g. a better brand image); neither does it exert coercive control over critical supplier relationships. However, corporate sustainability minimizes the downside risk of the business model. It does so by (1) creating implicit contracts that reach beyond traditional ‘shareholder value’, (2) transferring risk to suppliers and (3) improving leadership by motivating management and employees, and by directing their attention to critical issues. For companies, we offer the insight that corporate sustainability is a necessary complement to shareholder value, even if the relationship is not obvious at first sight. We also suggest that concerted actions of companies or a positive connotation of certification create effective control over suppliers. As to public policy, we conclude that regulators could introduce mandatory disclosure of suppliers to facilitate controls through stakeholders, or alternatively an industry‐wide comply‐or‐explain code of conduct. We also address how regulators can take direct actions against countries with unsustainable labor policies. Last, we suggest future research topics, e.g. expanding the notion of a business model by interpreting ‘adding value’ as prevention of losses. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment. 相似文献
6.
Ana Zorio Maria A. García‐Benau Laura Sierra 《Business Strategy and the Environment》2013,22(7):484-500
There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have an impact on (a) the decision of companies to publish their CSR reports, (b) the decision to assure the CSR report or not and (c) the decision to hire the assurance services from an auditor or a consultant and the subsequent quality of the assurance report. Last but not least, our results from a sample of 161 CSR assurance reports evidence that assurance reports are of fairly acceptable quality, according to the index proposed. Furthermore, the value of the quality index is significantly higher if the assurance services are provided by an auditor (as opposed to a consultant) and if the CSR reporting company is larger. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment. 相似文献
7.
In the past decade, a sizeable body of literature has built up on the concept and characteristics of corporate social responsibility (CSR) in Western countries, where it has also been referred to as sustainability. More recently, attention has grown for CSR in emerging countries. Remarkably, China has hardly been studied so far. This paper aims to help fill this gap by considering, against this background, the CSR notion in China, through an exploration of a small sample of large retailers in China, both Chinese and non‐Chinese companies. The analysis of CSR/sustainability dimensions, as communicated by these large retailers in both the Chinese and the English language, shows substantial differences between the Chinese and international contexts. Interestingly, the largest divergence can be found for international retailers between their Chinese and corporate attention for CSR (so home versus host settings), most notably in the case of Carrefour, and to a lesser extent Wal‐Mart. In the Chinese context, there are differences between the Chinese and international retailers as well (so domestic versus foreign firms), with the former reporting more on economic dimensions, including philanthropy, and the latter more on product responsibility – contentious labour issues and the environment receive relatively limited attention in both groups in China. The paper concludes with a discussion of the implications for research and practice. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment. 相似文献
8.
Kai Hockerts 《Business Strategy and the Environment》2015,24(2):102-122
This paper proposes that a cognitive perspective on corporate sustainability and competitiveness might allow new insights into the question of the business case. The paper explores how respondents from 12 firms make sense of their firm's investments in corporate sustainability activities by analyzing the mental models evoked. The interviews showed that a business case perspective emerged as the dominant logic. A subsequent analysis of the content of the knowledge schemas that were elicited surfaced four dimensions of corporate sustainability induced competitive advantages: risk reduction, efficiency gains, brand building and new market creation. An analysis of the structure of these knowledge schemas revealed that respondents from firms with lower perceived sustainability performance drew on less differentiated and less integrated cognitive frameworks (focusing on risk and efficiency). Respondents from firms with higher perceived performance drew on more complex mental models to represent the links between corporate sustainability and competitiveness. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
9.
Managing the carbon footprint of companies and addressing their respective decarbonization plans is a challenging endeavour. The aim of this study is to help companies better understand the issues around decarbonization and environmental performance by suggesting a holistic management process on which they could embark. This process comprises two crucial steps, which are (a) sustainability reporting and (b) low‐carbon roadmaps. These steps are covered and further developed based on a detailed study of the UK food retail sector. This sector is relevant due to its economic and environmental importance, but most importantly it has a significant record of available environmental reports in the public domain and a large potential to influence consumers, policy makers and multiple supply chains. Sustainability reporting is assessed by analysing environmental KPIs disclosed in corporate social responsibility (CSR) reports, and then these are compared against industry standards. This analysis highlights a general lack of consistency and transparency in CSR reporting of UK food retailers. Consequently, a low‐carbon roadmap based on relevant KPIs and on the ‘backcasting’ framework is presented as a case study in order to showcase how a hypothetical UK food retailer can employ a low‐carbon roadmap. The case study demonstrates that ambitious environmental targets are achievable if robust corporate action plans are followed. Furthermore, the case study indicates that capital might be misallocated in favour of highly visible environmental stores and on‐site energy generation technologies, whilst more could be done by applying energy efficiency measures that have the potential to deliver substantial carbon savings. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment. 相似文献
10.
Over the last years, many approaches have emerged that attempt to measure the contribution of firms to sustainable development, i.e. corporate sustainability. Our review of existing methodologies for the assessment of corporate sustainability reveals two major shortcomings. First, value creation as a core condition for sustainability as well as for further contributions to economic sustainability is often ignored in these assessments, suggesting that financial and non‐financial organizational processes are separable. Second, existing approaches fail to differentiate between the actual contribution of a firm to sustainability on the one hand, and governance‐related features aimed at attaining this contribution on the other. We argue that the implementation of sustainability‐oriented organizational structures and managerial instruments alone does not necessarily guarantee sustainability performance. Therefore, besides the dimension of current sustainability performance, we introduce the notion of sustainability governance as a second distinct dimension of corporate sustainability assessment. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment. 相似文献
11.
Recipes for Successful Sustainability: Empirical Organizational Configurations for Strong Corporate Environmental Performance
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We examine 45 existing case studies of firms with strong corporate environmental performance (CEP) to empirically identify four organizational configurations for successful sustainability. These four configurations represent different combinations of variables describing a firm's external environment, organizational structure, and its strategy‐related activities. More specifically, these configurations vary in having a benign or challenging external environment, a mechanistic or organic structure, a low‐cost or differentiation strategy, hands‐on or hands‐off participation by the top management team, high or low consideration given to stakeholders, and a short‐ or long‐term time orientation. Taken together the four organizational configurations introduce an understanding of equifinality for achieving CEP. In other words, given an adequate variety of ingredients, there are multiple recipes for successful sustainability. Implications for scholars, practitioners and policy‐makers and other stakeholders are discussed. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment. 相似文献
12.
Management studies on corporate sustainability practices have grown considerably. The field now has significant knowledge of sustainability issues that are firm and industry focused. However, complex ecological problems are increasing, not decreasing. In this paper, we argue that it is time for corporate sustainability scholars to reconsider the ecological and systemic foundations for sustainability, and to integrate our work more closely with the natural sciences. To address this, our paper introduces a new development in the natural sciences – the delineation of nine ‘Planetary Boundaries’ which govern life as we know it. We call for more systemic research that measures the impact of companies on boundary processes that are at, or possibly beyond, three threshold points – climate change, the global nitrogen cycle, and rate of biodiversity loss – and closing in on others. We also discuss practical implications of the Planetary Boundaries framework for corporate sustainability, including governance and institutional challenges. 相似文献
13.
The aim of this paper is to articulate to a wider practitioner and academic audience the value and importance of moving the sustainable business agenda beyond the notion of eco‐ and socio‐efficiency. This in itself is not a new development in the sustainable business literature. What are emerging are integrated models of corporate sustainability that link together the six criteria that a sustainable business will need to satisfy, namely eco‐efficiency, socio‐efficiency, eco‐effectiveness, socio‐effectiveness, sufficiency and ecological equity. At this stage these new models of corporate sustainability need further theoretical development, taking corporate sustainability beyond the business case (eco‐efficiency) towards an integrated approach that links in the social and natural cases. A new model for sustainable entrepreneurship is presented and discussed in the context of a social entrepreneur case study. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. 相似文献
14.
This paper reports on the sustainability practices of New Zealand businesses based on two national surveys and a series of focus groups and interviews. There was an average increase of 10% in the number of companies adopting environmental practices from 2003 to 2006. There was less of an increase for social practices, although still more commonly adopted by companies than environmental practices. Values and beliefs of management were the overwhelming driver for the adoption of sustainability practices with reputation and brand also significant drivers. Costs, management time, and knowledge/skills were the three most commonly reported barriers to adoption of sustainability initiatives. The implications of the study are that for New Zealand business, there is a strong link with the business case for sustainability. For policymakers interested in achieving sustainability goals, the results suggest that a ‘soft’ approach to business practices may be in order in New Zealand. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment. 相似文献
15.
Through Thick and Thin? How Self‐determination Drives the Corporate Sustainability Initiatives of Multinational Subsidiaries
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Multinational corporation (MNC) subsidiaries implement corporate sustainability initiatives (CSIs) if they are self‐determined to do so (based on intrinsic motivation) or when urged on by circumstances and pressures (based on extrinsic motivation). Such differences in self‐determination are derived from underlying corporate psychological needs for competence, autonomy and relatedness, and are manifested in the governance choices of making, allying or buying CSIs. In this study of oil and gas MNC subsidiaries in the developing country context of Trinidad and Tobago, four distinct types of firm are identified based on their levels of self‐determination and corporate governance tendencies. These groups are identified as trail blazers, marching soldiers, sharp shooters and fire fighters, and their distinctive characteristics are described. These findings are useful to corporate sustainability strategists seeking to select, design and implement CSIs that satisfy MNC headquarter directives but balance subsidiary objectives of maintaining good relations and access to operate in developing countries. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
16.
While many company managers and academic researchers have argued that businesses that develop a sustainability focus also may improve their financial performance, little information is known about whether firms' different types of sustainability activities are related to varying degrees of financial gain. This paper assesses the economic relationship between two types of sustainability activities – lower‐ and higher‐order – derived from the sustainability value framework of Hart and Milstein (2003). Our analysis reveals that both types of sustainability activities are similarly associated with firms' financial performance in terms of direction and trend. However, the average level of financial benefits related to firms' higher‐order sustainability activities (which develop new products and processes) is greater than the average level of financial benefits related to firms' lower‐order sustainability activities (which modify existing products and processes). These findings offer initial evidence that companies that reach further by developing higher‐order sustainability activities may reap greater financial benefits, while improving the natural environment to a greater degree. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment. 相似文献
17.
The Wicked Character of Sustainable Supply Chain Management: Evidence from Sustainability Reports
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Johann Meckenstock Ana Paula Barbosa‐Póvoa Ana Carvalho 《Business Strategy and the Environment》2016,25(7):449-477
Supply chains are changing their business paradigm as they strive for sustainability and not just for increasing profits. Sustainability, however, is a concept that is open to interpretation since it is based on societal and organizational values. Little is known about what companies actually mean when referring to sustainability, and how this contrasts with the understanding at different echelons of the supply chain. Diverging interpretations and translations of sustainability among stakeholders, termed wicked problems, affect the progress of sustainable supply chain management. This paper aims to contribute to closing the gap between our common sense expectations and the actual evidence from sustainability reports of how sustainability evolves from abstract ideas to operational practices across the supply chain. To this end, this study employs a computer‐aided content analysis of 142 corporate sustainability reports across 12 industries. Building on the findings, and using the lens of wicked problems, this paper provides guidance to practitioners on how to develop strategies that are effective across the whole supply chain. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment 相似文献
18.
Sustainability innovation research often focuses on the interrelation and the interaction of influencing factors and actors while neglecting the importance of firm internal initiatives. Based on a longitudinal case study of the Dutch company Royal Philips Electronics, we develop the concept of ‘green flagging’ as a groundbreaking corporate sustainability innovation strategy. This paper describes how Philips uses this approach in its Green Flagship Program (GFP). Philips' GFP is particularly interesting since it sets specific targets across all its business units, thus driving the integration of sustainability innovation into its core business. This study suggests that the impact of sustainability innovations can be improved by focusing on sustainability as an explicit goal as well as processes and projects instead of merely concentrating on content and structure. We discuss the possibilities and limitations of these findings for theory and research on sustainability innovation strategies. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment. 相似文献
19.
Commitment Strategies for Sustainability: How Business Firms Can Transform Trade‐Offs Into Win–Win Outcomes
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This paper addresses a fundamental problem in corporate sustainability: How can corporations transform trade‐offs through win–win‐oriented governance strategies aimed at creating value? Drawing on new strands of research in business ethics, we employ an ‘ordonomic’ perspective and proceed in four steps. First, we sketch how sustainability semantics has evolved historically from a societal searchlight to a heuristics for business practice. Second, we discuss how business firms can make strategic use of moral commitments as governance contributions by deploying individual or collective self‐commitments as well as commitment services in their stakeholder relations. Third, we combine these four governance strategies with the three ESG (‘ecological, social and governance’) criteria of sustainability. We derive and illustrate with real‐life examples a 12‐box matrix as a tool for the strategic management of corporate sustainability. Fourth, we discuss the specific contribution of our ordonomic approach to the literature. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment 相似文献
20.
Azlan Amran Say Keat Ooi Riduan Toani Mydin S. Susela Devi 《Business Strategy and the Environment》2015,24(6):551-564
With increasing attention being paid to corporate sustainability, pressure from stakeholders, especially customers, is forcing companies to implement sustainability strategies and practices that express their commitment to sustainable development, and engage with stakeholders through voluntary sustainability disclosure. To better understand the sustainability disclosure mechanisms from a business strategy perspective, this study investigates the influence of business strategy, formulated by customer groups, on online sustainability disclosure. It provides empirical observation of Malaysian public‐listed companies based on the combined lens of stakeholder and legitimacy theory. Despite the comparatively low level of corporate sustainability disclosure in Malaysia, this content analysis of online sustainability information disclosure reveals that the companies with more diversified product lines disclose more sustainability information, and that the corporate sustainability effort is significantly related to brand name. Hence, companies should be encouraged to proactively improve their sustainability performance and disclose more sustainability information in order to strengthen their brand names. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment 相似文献