Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency

Due to their consolidated nature, corporate sustainability reports often mask the evolution of organizations’ sustainability initiatives. Thus, to more fully understand the environmental performance of an organization, it is essential to examine the experiences of specific projects and how they relate to corporate sustainability. Based on case studies of green projects in four different organizations, we find that it is difficult to determine the environmental impact of a project a priori, even in cases where environmental considerations are included as part of the initial project scope. Instead, the decision to integrate environmentally favorable elements into projects is a dynamically occurring interaction between competing institutional logics and organizational identities, which create windows of opportunity for individual agency. During these windows, individuals may engage in reinforcing microprocesses that support traditional practices, or invoke enabling microprocesses to facilitate green decision-making, consistent with ecosystem logics. The process model developed in this paper provides a new perspective on the temporal and contextual dimensions of environmental championship behaviors, and sheds light on otherwise puzzling results such as why organizations with strong environmental orientations continue to struggle with delivering projects with strong positive environmental impacts.     

Is the Current Accounting Treatment of Education and Training Costs Appropriate?

This paper addresses the apparent disconnect between the economic consequences of firm‐sponsored education and training and the accounting and disclosure treatment of those costs. Research suggests that firm‐sponsored education and training enhances firm productivity and performance, yet accounting standards require firms to treat education and training costs as expenses. This study discusses not only the rationale for this accounting treatment, but also what firms and accounting standard setters can do to enhance the information provided to capital market participants about firm‐sponsored education and training.     

The consumption of gambling in everyday life

This paper is concerned with the escalation of gambling in the UK and the consequences this has for the consumer. Reasons why people consume risk through the medium of gambling are provided with social factors, presented here, as important variables that have influenced this consumption. The National Lottery in the UK is highlighted as the most recent example that provides the context for this escalation in the consumption of gambling. The paper then presents research data obtained from reformed problem gamblers and describes the social ills associated with their compulsive gambling behaviour traits and their worries over the impact that gambling has on the individual and the community. The paper suggests that there will be an increase in the number of problem gamblers as a result of the increasing exposure of the consumer towards many forms of gambling.