Results for 'corporate sustainability'

995 found
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  1. Concepts and Definitions of CSR and Corporate Sustainability: Between Agency and Communion. [REVIEW]van Marrewijk Marcel - 2003 - Journal of Business Ethics 44 (2-3):95-105.
    This paper provides an overview of the contemporary debate on the concepts and definitions of Corporate Social Responsibility (CSR) and Corporate Sustainability (CS). The conclusions, based on historical perspectives, philosophical analyses, impact of changing contexts and situations and practical considerations, show that "one solution fits all"-definition for CS(R) should be abandoned, accepting various and more specific definitions matching the development, awareness and ambition levels of organizations.
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  2.  31
    Tensions in Corporate Sustainability: Towards an Integrative Framework.Tobias Hahn, Jonatan Pinkse, Lutz Preuss & Frank Figge - 2015 - Journal of Business Ethics 127 (2):297-316.
    This paper proposes a systematic framework for the analysis of tensions in corporate sustainability. The framework is based on the emerging integrative view on corporate sustainability, which stresses the need for a simultaneous integration of economic, environmental and social dimensions without, a priori, emphasising one over any other. The integrative view presupposes that firms need to accept tensions in corporate sustainability and pursue different sustainability aspects simultaneously even if they seem to contradict each (...)
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  3. W(H)Ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting.Markus J. Milne & Rob Gray - 2013 - Journal of Business Ethics 118 (1):13-29.
    This paper offers a critique of sustainability reporting and, in particular, a critique of the modern disconnect between the practice of sustainability reporting and what we consider to be the urgent issue of our era: sustaining the life-supporting ecological systems on which humanity and other species depend. Tracing the history of such reporting developments, we identify and isolate the concept of the ‘triple bottom line’ (TBL) as a core and dominant idea that continues to pervade business reporting, and (...)
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  4.  49
    Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda. [REVIEW]Cory Searcy - 2012 - Journal of Business Ethics 107 (3):239-253.
    Corporate sustainability performance measurement systems (SPMS) have been the subject of a growing amount of research. However, there are many challenges and opportunities associated with the design, implementation, use, and evolution of these systems that have yet to be addressed. The purpose of this article is to identify future directions for research in the design, implementation, use, and evolution of corporate SPMS. A concise review of key literature published between 2000 and 2010 is presented. The literature review (...)
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  5. Multiple Levels of Corporate Sustainability.Marcel van Marrewijk & Marco Werre - 2003 - Journal of Business Ethics 44 (2-3):107-119.
    According to Dr. Clare Graves, mankind has developed eight core value systems,1 as responses to prevailing circumstances. Given different contexts and value systems, a one-solution-fits-all concept of corporate sustainability is not reasonable. Therefore, this paper presents various definitions and forms of sustainability, each linked to specific (societal) circumstances and related value systems. A sustainability matrix– an essential element of the overall European Corporate Sustainability Framework – is described showing six types of organizations at different (...)
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  6.  48
    The Governance of Corporate Sustainability: Empirical Insights Into the Development, Leadership and Implementation of Responsible Business Strategy.Alice Klettner, Thomas Clarke & Martijn Boersma - 2014 - Journal of Business Ethics 122 (1):1-21.
    This article explores how corporate governance processes and structures are being used in large Australian companies to develop, lead and implement corporate responsibility strategies. It presents an empirical analysis of the governance of sustainability in fifty large listed companies based on each company’s disclosures in annual and sustainability reports. We find that significant progress is being made by large listed Australian companies towards integrating sustainability into core business operations. There is evidence of leadership structures being (...)
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  7.  31
    Strategic Leadership of Corporate Sustainability.Robert Strand - 2014 - Journal of Business Ethics 123 (4):687-706.
    Strategic leadership and corporate sustainability have recently come together in conspicuously explicit fashion through the emergence of top management team positions with dedicated corporate sustainability responsibilities. These TMT positions, commonly referred to as “Chief Sustainability Officers,” have found their way into the upper echelons of many of the world’s largest corporations alongside more traditional TMT positions including the CEO and CFO. We explore this phenomenon and consider the following two questions: Why are corporate (...) positions being installed to the TMT?What effects do corporate sustainability TMT positions have at their organizations? We consider these questions through strategic leadership and neoinstitutional theoretical frameworks. Through the latter, we also engage with Weberian considerations of bureaucracy. We find that the reasons why corporate sustainability TMT positions are installed can be in response to a crisis at the corporation for which its legitimacy is challenged. We also find the corporate sustainability TMT position can be installed proactively in an effort to realize external opportunities that may have otherwise gone unrealized without concerted attention and coordination afforded by a strategic level position. Regarding effects, we determine the position can relate to the establishment of bureaucratic structures dedicated to corporate sustainability within the corporation through which formalized processes and key performance indicators to drive corporate sustainability performances are established. In the face of our finding that many corporate sustainability TMT positions are being removed despite having only relatively recently been introduced to their respective TMTs, we find that the successful implementation of bureaucratic machinery can help considerations to sustainability extend beyond the tenure of a corporate sustainability position within the TMT. (shrink)
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  8.  56
    Beyond the Bounded Instrumentality in Current Corporate Sustainability Research: Toward an Inclusive Notion of Profitability. [REVIEW]Tobias Hahn & Frank Figge - 2011 - Journal of Business Ethics 104 (3):325-345.
    We argue that the majority of the current approaches in research on corporate sustainability are inconsistent with the notion of sustainable development. By defining the notion of instrumentality in the context of corporate sustainability through three conceptual principles we show that current approaches are rooted in a bounded notion of instrumentality which establishes a systematic a priori predominance of economic organizational outcomes over environmental and social aspects. We propose an inclusive notion of profitability that reflects the (...)
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  9.  51
    How Does the Market Value Corporate Sustainability Performance?Isabel Costa Lourenço, Manuel Castelo Branco, José Dias Curto & Teresa Eugénio - 2012 - Journal of Business Ethics 108 (4):417 - 428.
    This study provides empirical evidence on how corporate sustainability performance (CSP), as proxied by membership of the Dow Jones sustainability index, is reflected in the market value of equity. Using a theoretical framework combining institutional perspectives, stake-holder theory, and resource-based perspectives, we develop a set of hypotheses that relate the market value of equity to CSP. For a sample of North American firms, our preliminary results show that CSP has significant explanatory power for stock prices over the (...)
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  10.  70
    The Relationship Between Sustainable Supply Chain Management, Stakeholder Pressure and Corporate Sustainability Performance.Julia Wolf - 2014 - Journal of Business Ethics 119 (3):317-328.
    In 2009, Greenpeace launched an aggressive campaign against Nestlé, accusing the organization of driving rainforest deforestation through its palm oil suppliers. The objective was to damage the brand image of Nestlé and, thereby, force the organization to make its supply chain more sustainable. Prominent cases such as these have led to the prevailing view that sustainable supply chain management is primarily reactive and propelled by external pressures. This research, in contrast, assumes that SSCM can contribute positively to the reputation of (...)
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  11.  40
    European Corporate Sustainability Framework for Managing Complexity and Corporate Transformation.Marcel van Marrewijk & Teun Hardjono - 2003 - Journal of Business Ethics 44 (2-3):121-132.
    The European Corporate Sustainability Framework (ECSF) is a new generation management framework, aimed to meet increased corporate complexity and support corporate transformation towards more sustainable ways of doing business. It is a multi-layer, integral business framework with an analytical, contextual, situational and dynamic dimension.Analytically, the framework is structured according to four focus points – the constitutional, conceptual, behavioural and evaluative perspective – providing integrative designs of complex and dynamic phenomena. The framework includes coherent sets of business (...)
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  12.  26
    Performance Analysis of Sustainable Investments in the Brazilian Stock Market: A Study About the Corporate Sustainability Index (ISE). [REVIEW]Felipe Arias Fogliano de Souza Cunha & Carlos Patricio Samanez - 2013 - Journal of Business Ethics 117 (1):19-36.
    In this article, we studied the Corporate Sustainability Index (ISE) of the Brazilian Mercantile, Futures and Stock Exchange (BM&FBOVESPA), with the main objective of analyzing the performance of sustainable investments in the Brazilian stock market, during the period from December 2005 to December 2010. To achieve this aim, we characterized ISE portfolios and we compared its performance with the IBOVESPA (representing the market portfolio) and other BM&FBOVESPA sectoral indices. In the performance comparison, we used level of liquidity, return (...)
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  13.  28
    Do Stock Investors Value Corporate Sustainability? Evidence From an Event Study.Adrian Wai Kong Cheung - 2011 - Journal of Business Ethics 99 (2):145-165.
    This paper analyzes the impacts of index inclusions and exclusions on corporate sustainable firms by studying a sample of US stocks that are added to or deleted from the Dow Jones Sustainability World Index over the period 2002-2008. The impacts are measured in terms of stock return, risk and liquidity. We cannot find any strong evidence that announcement per se has any significant impact on stock return and risk. However, on the day of change, index inclusion (exclusion) stocks (...)
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  14. Corporate Sustainability Reporting: A Study in Disingenuity? [REVIEW]Güler Aras & David Crowther - 2008 - Journal of Business Ethics 87 (1):279 - 288.
    Over recent years, there has been a focus in corporate activity upon the concept of corporate social responsibility (CSR) and one of its central platforms, the notion of sustainability, and particularly sustainable development. We argue in this article that the use of such a term has the effect of obfuscating the real situation regarding the effect of corporate activity upon the external environment and the consequent implications for the future. One of the effects of persuading that (...)
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  15. A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance.John Smith, Ros Haniffa & Jenny Fairbrass - 2011 - Journal of Business Ethics 99 (3):425-439.
    The assurance of corporate sustainability reporting has long been a controversial field. Corporate management and assurance providers are routinely accused of 'capturing' what should be an exercise in public accountability. This article responds to recent calls for an analysis of the process by which Capture' takes place. Integrating elements of neo-institutional theory and the arena concept, the article sets out a fresh conceptual framework for investigating the dynamics of the interactions between the various bodies active in the (...)
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  16.  44
    Management Information System – a Tool for Corporate Sustainability.Andrea Caldelli & Marisa Luisa Parmigiani - 2004 - Journal of Business Ethics 55 (2):159 - 171.
    This paper represents the attempt to define a methodology that can evaluate the degree to which companies'' information systems correspond to needs determined by the objectives of sustainability the firm imposes on itself. The result is the creation of a general model which define the correct approach to evaluating information systems – a model which should be adapted to the specificity of each single company which intends to adopt it. In the chart indicated, we obviously have not considered activities (...)
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  17.  47
    Using Indicators to Measure Sustainability Performance at a Corporate and Project Level.Justin J. Keeble, Sophie Topiol & Simon Berkeley - 2003 - Journal of Business Ethics 44 (2/3):149 - 158.
    More and more businesses are aligning their activities with the principles of sustainable development. Therefore they need to adapt their ways of measuring corporate performance. However, it includes issues which may be outside the direct control of the organisation, that are difficult to characterise and often are based on value judgements rather than hard data. The difficulty in measuring performance is further complicated by the fact that many corporations have a complex organisational structure, with different business streams, functions and (...)
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  18. How Sustainability Ratings Might Deter 'Greenwashing': A Closer Look at Ethical Corporate Communication. [REVIEW]Béatrice Parguel, Florence Benoît-Moreau & Fabrice Larceneux - 2011 - Journal of Business Ethics 102 (1):15-28.
    Of the many ethical corporate marketing practices, many firms use corporate social responsibility (CSR) communication to enhance their corporate image. Yet, consumers, overwhelmed by these more or less well-founded CSR claims, often have trouble identifying truly responsible firms. This confusion encourages ‘greenwashing’ and may make CSR initiatives less effective. On the basis of attribution theory, this study investigates the role of independent sustainability ratings on consumers’ responses to companies’ CSR communication. Experimental results indicate the negative effect (...)
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  19.  38
    Introduction on the European Corporate Sustainability Framework (ECSF).Teun Hardjono & Peter de Klein - 2004 - Journal of Business Ethics 55 (2):99 - 113.
    This article describes the European Corporate Sustainability Framework (ECSF). This framework addresses complex issues such as Corporate Sustainability, Corporate Responsibility and Corporate Change. It is a conceptual framework based on the tradition of the quality management approach and the concept of phase-wise development. The framework is based on several theories and models, all proven individually over several decades. These theories are the Emergent Cyclical Levels of Existence Theory (ECLET) of Professor Graves, The Four Phase (...)
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  20.  12
    The Impact of Human Resource Management Practices and Corporate Sustainability on Organizational Ethical Climates: An Employee Perspective. [REVIEW]M. Guerci, Giovanni Radaelli, Elena Siletti, Stefano Cirella & A. B. Rami Shani - 2015 - Journal of Business Ethics 126 (2):1-18.
    The increasing challenges faced by organizations have led to numerous studies examining human resource management (HRM) practices, organizational ethical climates and sustainability. Despite this, little has been done to explore the possible relationships between these three topics. This study, based on a probabilistic sample of 6,000 employees from six European countries, analyses how HRM practices with the aim of developing organizational ethics influence the benevolent, principled and egoistic ethical climates that exist within organizations, while also investigating the possible moderating (...)
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  21.  24
    Corporate Perspectives on the Development and Use of Sustainability Reports.Cory Searcy & Ruvena Buslovich - 2014 - Journal of Business Ethics 121 (2):1-21.
    The purpose of this paper is to explore corporate perspectives on the development and use of sustainability reports. Interviews with experts from 35 Canadian corporations were conducted. The research showed that the content of the reports was determined by following standards, conducting an internal evaluation, and other methods. Five corporations were found to develop fully integrated reports, while another 15 included some sustainability aspects in their annual reports. The extent of external stakeholder involvement in the development of (...)
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  22.  17
    Meaning Making by Managers: Corporate Discourse on Environment and Sustainability in India.Prithi Nambiar & Naren Chitty - 2014 - Journal of Business Ethics 123 (3):493-511.
    The globally generated concepts of environment and sustainability are fast gaining currency in international business discourse. Sustainability concerns are concurrently becoming significant to business planning around corporate social responsibility and integral to organizational strategies toward enhancing shareholder value. The mindset of corporate managers is a key factor in determining company approaches to sustainability. But what do corporate managers understand by sustainability? Our study explores discursive meaning negotiation surrounding the concepts of environment and (...) within business discourse. The study is based on qualitative interpretive research drawing from symbolic interactionism which postulates that meaning in discourse is an essentially contested domain dependent upon negotiation in the Habermasian tradition of mutually respectful dialogue. Data from semi-structured intensive interviews of a small sample of senior corporate managers was analyzed to examine how corporate elites in India frame their approach to sustainability issues and respond to external pressures for deeper corporate responsibility. The findings point to the existence of a distinctively local narrative with strong potential for the discursive negotiation of personal and collective understanding of ethical and socio-cultural values that may help internalize broader sustainability considerations into corporate decision-making processes. (shrink)
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  23.  16
    A Paradox Perspective on Corporate Sustainability: Descriptive, Instrumental, and Normative Aspects.Tobias Hahn, Frank Figge, Jonatan Pinkse & Lutz Preuss - 2018 - Journal of Business Ethics 148 (2):235-248.
    The last decade has witnessed the emergence of a paradox perspective on corporate sustainability. By explicitly acknowledging tensions between different desirable, yet interdependent and conflicting sustainability objectives, a paradox perspective enables decision makers to achieve competing sustainability objectives simultaneously and creates leeway for superior business contributions to sustainable development. In stark contrast to the business case logic, a paradox perspective does not establish emphasize business considerations over concerns for environmental protection and social well-being at the societal (...)
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  24.  2
    Developing Global Institutional Frameworks for Corporate Sustainability in the Context of Climate Change: The Impact Upon Corporate Policy and Practice.Thomas Clarke - 2019 - In Arnaud Sales (ed.), Corporate Social Responsibility and Corporate Change: Institutional and Organizational Perspectives. Springer Verlag. pp. 161-175.
    This chapter examines the rapidly developing global institutional frameworks for corporate sustainability occurring in response to imminent climate change. Corporations need to engage fully and responsibly in the urgent tasks of adaptation and amelioration required to remedy the damage caused by their earlier externalization of the costs of emissions and other pollution and reach for the objective of eliminating future carbon emissions. Guiding and facilitating this immense paradigm shift in corporate sustainability is a vast framework of (...)
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  25.  24
    Classification of Trade-Offs Encountered in the Practice of Corporate Sustainability.Merriam Haffar & Cory Searcy - 2017 - Journal of Business Ethics 140 (3):495-522.
    Trade-offs between the conflicting aspects of corporate sustainability have hindered the realization of win–win opportunities that advance both sustainable development and the bottom line. The question today is no longer whether these trade-offs are encountered in the pursuit of CS, but under which circumstances they occur, with which responses, and how best to navigate them. This study conducted a systematic review and content analysis of the trade-off literature published to-date at both conceptual and applied levels. Through this process, (...)
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  26.  31
    Exploring the Relationship Between Business Model Innovation, Corporate Sustainability, and Organisational Values Within the Fashion Industry.Kerli Hvass, Wencke Gwozdz & Esben Pedersen - 2018 - Journal of Business Ethics 149 (2):267-284.
    The objective of this paper is to examine the relationship between business model innovation, corporate sustainability, and the underlying organisational values. Moreover, the paper examines how the three dimensions correlate with corporate financial performance. It is concluded that companies with innovative business models are more likely to address corporate sustainability and that business model innovation and corporate sustainability alike are typically found in organisations rooted in values of flexibility and discretion. Business model innovation (...)
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  27.  25
    Toward Moral Responsibility Theories of Corporate Sustainability and Sustainable Supply Chain.Jung Ha-Brookshire - 2017 - Journal of Business Ethics 145 (2):227-237.
    In the quest to build truly sustainable corporations and supply chains, we propose the moral responsibility theory of corporate sustainability and the moral responsibility theory of sustainable supply chain. Built from morality literature in philosophy, the view of corporations as moral agents in law, and analyses of corporate hypocrisy and its role in an organization’s and its members’ behaviors, our theories show how a truly sustainable corporation and its external supply chain could emerge. At the core, we (...)
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  28.  8
    Managing Corporate Sustainability with a Paradoxical Lens: Lessons From Strategic Agility.Sarah Birrell Ivory & Simon Bentley Brooks - 2018 - Journal of Business Ethics 148 (2):347-361.
    Corporate sustainability introduces multiple tensions or paradoxes into organisations which defy traditional approaches such as trading-off contrasting options. We examine an alternative approach: to manage corporate sustainability with a paradoxical lens where contradictory elements are managed concurrently. Drawing on paradox theory, we focus on two specific pathways: to the organisation-wide acceptance of paradox and to paradoxical resolution. Introducing the concept of strategic agility, we argue that strategically agile organisations are better placed to navigate these paradox pathways. (...)
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  29.  39
    Advancing Research on Corporate Sustainability: Off to Pastures New or Back to the Roots?Sanjay Sharma, J. Alberto Aragón-Correa, Frank Figge & Tobias Hahn - 2017 - Business and Society 56 (2):155-185.
    Over the last two decades, corporate sustainability has been established as a legitimate research topic among management and organization scholars. This introductory article explores potential avenues for advances in research on corporate sustainability by readdressing some of the fundamental aspects of the sustainability debate and approaching some novel perspectives and insights from outside the corporate sustainability field. This essay also sketches out how each of the six articles of this special issue contribute to (...)
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  30.  20
    Corporate Sustainability: A View From the Top.Arménio Rego, Miguel Pina E. Cunha & Daniel Polónia - 2017 - Journal of Business Ethics 143 (1):133-157.
    Through a qualitative approach, we explore the perspective of 72 CEOs of companies operating in Portugal about the definition of corporate sustainability and its facilitators, and obtain four main findings. First, most CEOs equate CS with the company’s continuity/viability. Second, the relevance ascribed to different stakeholders differs considerably: while more than 50 % of CEOs cited shareholders/profits, and more than 40 % mentioned the natural environment and employees, very few mentioned customers, society, suppliers, the State, or competitors. Third, (...)
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  31.  27
    The Co-Evolution of Leaders’ Cognitive Complexity and Corporate Sustainability: The Case of the CEO of Puma.Tobias Hahn, Patricia Gabaldón & Stefan Gröschl - 2019 - Journal of Business Ethics 155 (3):741-762.
    In this longitudinal study, we explore the co-evolution of the cognitive complexity of the CEO of Puma, Jochen Zeitz, and his view and initiatives on sustainability. Our purpose was to explore how the changes in a leader’s mindset relate to his/her views and actions on sustainability. In contrast to previous studies, we adopt an in-depth longitudinal case study approach to capture the role of leaders’ cognitive complexity in the context of corporate sustainability. By understanding the cognitive (...)
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  32.  14
    Guest Editors’ Introduction:Corporate Sustainability Management and Environmental Ethics.Douglas Schuler, Andreas Rasche, Dror Etzion & Lisa Newton - 2017 - Business Ethics Quarterly 27 (2):213-237.
    ABSTRACT:This article reviews four key orientations in environmental ethics that range from an instrumental understanding of sustainability to one that acknowledges the intrinsic value of sustainable behavior. It then shows that the current scholarly discourse around corporate sustainability management—as reflected in environment management, corporate social responsibility, and corporate political activity —mostly favors an instrumental perspective on sustainability. Sustainable business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based (...)
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  33.  21
    When Does It Pay to Be Good? Moderators and Mediators in the Corporate SustainabilityCorporate Financial Performance Relationship: A Critical Review.Sylvia Grewatsch & Ingo Kleindienst - 2017 - Journal of Business Ethics 145 (2):383-416.
    In this paper, we review the literature on moderators and mediators in the corporate sustainabilitycorporate financial performance relationship. We provide some clarity on what has been learned so far by taking a contingency perspective on this much-researched relationship. Overall, we find that this research has made some progress in the past. However, we also find this research stream to be characterized by three major shortcomings, namely low degree of novelty, missing investment in theory building, and a (...)
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  34.  17
    Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability.Anselm Schneider - 2015 - Journal of Business Ethics 127 (3):525-536.
    In order to enable firms to successfully deal with issues of corporate sustainability, the firms' stakeholders would need to participate in sustainability accounting and management. In practice, however, participative sustainability accounting and management are often unfeasible. The resulting consequence is the risk of misbalancing single aspects of sustainability. The purpose of this article is to show that reflexivity in sustainability accounting and management, that is, an ongoing reflection on the relationship between the goals of (...)
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  35.  17
    Deeds Not Words: A Cosmopolitan Perspective on the Influences of Corporate Sustainability and NGO Engagement on the Adoption of Sustainable Products in China.Dirk C. Moosmayer, Yanyan Chen & Susannah M. Davis - 2019 - Journal of Business Ethics 158 (1):135-154.
    To make a business case for corporate sustainability, firms must be able to sell their sustainable products. The influence that firm engagement with non-governmental organizations may have on consumer adoption of sustainable products has been neglected in previous research. We address this by embedding corporate sustainability in a cosmopolitan framework that connects firms, consumers, and civil society organizations based on the understanding of responsibility for global humanity that underlies both the sustainability and cosmopolitanism concepts. We (...)
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  36.  6
    Deeds Not Words: A Cosmopolitan Perspective on the Influences of Corporate Sustainability and NGO Engagement on the Adoption of Sustainable Products in China.Susannah Davis, Yanyan Chen & Dirk Moosmayer - 2019 - Journal of Business Ethics 158 (1):135-154.
    To make a business case for corporate sustainability, firms must be able to sell their sustainable products. The influence that firm engagement with non-governmental organizations may have on consumer adoption of sustainable products has been neglected in previous research. We address this by embedding corporate sustainability in a cosmopolitan framework that connects firms, consumers, and civil society organizations based on the understanding of responsibility for global humanity that underlies both the sustainability and cosmopolitanism concepts. We (...)
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  37.  30
    The Value Relevance of SAM's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets.Thomas Kaspereit & Kerstin Lopatta - 2016 - Business Ethics: A European Review 25 (1):1-24.
    This paper investigates whether relative corporate sustainability as measured by the SAM sustainability ranking and sustainability reporting in terms of Global Reporting Initiative application levels are associated with a higher market valuation. We conduct a value relevance study for the 600 largest European companies with the Feltham and Ohlson valuation model as a reference point. Our results indicate that for the observation period 2001 to 2011, the association between corporate sustainability and market value is (...)
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  38.  14
    Managing Tensions in Corporate Sustainability Through a Practical Wisdom Lens.Laura F. Sasse-Werhahn, Claudius Bachmann & André Habisch - 2020 - Journal of Business Ethics 163 (1):53-66.
    Previous research has underlined the significance of practical wisdom pertaining to corporate sustainability. Recent studies, however, have identified managing opposing but interlocked tensions related to environmental, social, and economic aspects as one of the most crucial future challenges in CS. Therefore, we apply the established link between wisdom and sustainability to the pressing topic of managing tensions in CS. We commence with a literature overview of tensions in sustainability management, which manifests our basic work assumption concerning (...)
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  39.  9
    The Effect of CEOs’ Turnover on the Corporate Sustainability Performance of French Firms.Yohan Bernard, Laurence Godard & Mohamed Zouaoui - 2018 - Journal of Business Ethics 150 (4):1049-1069.
    This paper examines the relationship between turnover among chief executive officers and corporate sustainability performance by identifying the influence of two major types of succession to the top job and the reasons for change. Our model also integrates the firm’s past prioritization of CSP and the impact of a company’s participation in the Global Reporting Initiative. Upper echelons theory and agency theory frameworks are adopted to understand CSP. Using an analysis of panel data for 88 public companies across (...)
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  40.  16
    Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency.Jacqueline Corbett, Jane Webster & Tracy A. Jenkin - 2018 - Journal of Business Ethics 147 (2):261-286.
    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 (...)
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  41.  9
    Corporate Governance as a Key Driver of Corporate Sustainability in France: The Role of Board Members and Investor Relations.Patricia Crifo, Elena Escrig-Olmedo & Nicolas Mottis - 2019 - Journal of Business Ethics 159 (4):1127-1146.
    This paper examines the relationships between corporate governance and corporate sustainability by focusing on two main components of companies’ governance structure: boards of directors and investor relations officers. We propose an original empirical strategy based on the 120 biggest French capitalizations for the year 2013, allowing us to measure boards of directors’ independence and expertise, as well as investor relations officers’ convictions and communication on corporate sustainability. Our results show that corporate governance has an (...)
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  42.  7
    Corporate Sustainability: Toward a Theoretical Integration of Catholic Social Teaching and the Natural-Resource-Based View of the Firm.Horacio E. Rousseau - 2017 - Journal of Business Ethics 145 (4):725-737.
    Even though management scholars have offered several views on the process of corporate sustainability, these efforts have focused mainly on the technical aspects of sustainability while omitting the fundamental role played by individual moral competences. Therefore, previous work offers an incomplete and somewhat reductionist view of corporate sustainability. In this article, we develop a holistic framework of corporate sustainability in which both the moral and technical aspects of sustainability are considered. We do (...)
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  43.  6
    A Heuristic Model for Establishing Trade-Offs in Corporate Sustainability Performance Measurement Systems.Jonathan Pryshlakivsky & Cory Searcy - 2017 - Journal of Business Ethics 144 (2):323-342.
    A large body of the literature on sustainability indicators, assessments and reporting is currently available. However, sustainability performance measurement systems have an insubstantial presence in the literature. Invariably, a sustainability performance measurement system presents the potential for certain trade-offs or opportunity costs for organizations. Extant sustainability platforms and standards are largely silent about how to deal with trade-offs. Utilizing evidence from the literature, as well as contingency factors, this paper seeks to present a heuristic model for (...)
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  44.  12
    The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review.Samuel Drempetic, Christian Klein & Bernhard Zwergel - forthcoming - Journal of Business Ethics.
    The concept of sustainable and responsible investments expresses that every investment should be based on the SR investor’s code of ethics. To a large extent the allocation of SR investments to more sustainable companies and ethical practices is based on the environmental, social, and corporate governance scores provided by rating agencies. However, a thorough investigation of ESG scores is a neglected topic in the literature. This paper uses Thomson Reuters ASSET4 ESG ratings to analyze the influence of firm size, (...)
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  45.  3
    What on Earth Should Managers Learn About Corporate Sustainability? A Threshold Concept Approach.Ivan Montiel, Peter Jack Gallo & Raquel Antolin-Lopez - 2020 - Journal of Business Ethics 162 (4):857-880.
    The Earth is facing pressing societal grand challenges that require urgent managerial action. Responsible management learning has emerged as a discipline to prepare managers to act as responsible leaders that can effectively address such pressing challenges. This article aims to extend current knowledge on RML in the domain of corporate sustainability through the application of threshold concepts, novel ideas which provide a doorway to new knowledge and transform a learner’s mindset. Specifically, after conducting a systematic review of the (...)
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  46.  13
    Business Group Affiliation and Corporate Sustainability Strategies of Firms: An Investigation of Firms in India.Sougata Ray & Bikramjit Ray Chaudhuri - 2018 - Journal of Business Ethics 153 (4):955-976.
    In spite of an overwhelming importance of business groups in the economic development of many countries, systematic inquiry on how the BGs and their affiliated firms approach and contribute to shared value creation and sustainable development is rare. In this paper we address this research gap by investigating two related questions—do BG-affiliated firms differ from non-BG firms in their corporate sustainability strategy and how does BG affiliation influence the relationship between stock of fungible resources and CSS of firms? (...)
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  47.  38
    Drivers and Inhibitors of Corporate Sustainability Performance in Practice.David L. Ferguson - 2009 - Proceedings of the International Association for Business and Society 20:121-132.
    Little has been published about the drivers, factors and challenges involved in the business practice of creating corporate sustainability performance within a company. This working paper describes research that employed an in-depth, grounded-theory case study approach to explore the issue within two EU-based utility companies. From the analysis of interviews, project meeting observations and a survey with in-house delivery experts, a key preliminary output of this research has been the creation of a Force-Factor Corporate Sustainability Performance (...)
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  48.  2
    What on Earth Should Managers Learn About Corporate Sustainability? A Threshold Concept Approach.Ivan Montiel, Peter Jack Gallo & Raquel Antolin-Lopez - 2020 - Journal of Business Ethics 162 (4):857-880.
    The Earth is facing pressing societal grand challenges that require urgent managerial action. Responsible management learning has emerged as a discipline to prepare managers to act as responsible leaders that can effectively address such pressing challenges. This article aims to extend current knowledge on RML in the domain of corporate sustainability through the application of threshold concepts, novel ideas which provide a doorway to new knowledge and transform a learner’s mindset. Specifically, after conducting a systematic review of the (...)
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  49.  6
    The Influence of Corporate Sustainability Officers on Performance.Gary F. Peters, Andrea M. Romi & Juan Manuel Sanchez - 2019 - Journal of Business Ethics 159 (4):1065-1087.
    The creation of a specialized executive position that oversees sustainability activities represents a distinct shift in the structure of top management teams and their approach for addressing sustainability concerns. However, little is known about these management team members, namely the corporate sustainability officers or CSOs. We examine CSO appointments and their association with subsequent sustainability performance. Our results indicate that the creation of a CSO position may represent more of a symbolic versus substantive governance mechanism. (...)
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  50.  11
    A Transactional Culture Analysis of Corporate Sustainability Reporting Practices.Steve Rayner & Taran Patel - 2015 - Business and Society 54 (3):283-321.
    Corporate sustainability can be defined as organizations’ commitment to profitability, environment, and social well-being. This study uses a transactional culture analysis of CS reporting practices to explain why some Indian organizations conform to voluntary CS reporting guidelines and others do not. The literature contains two different perspectives on culture, defined broadly as a set of values that guide people’s behavior at a given time. Most past studies typically use national culture to explain differences in CS practices across nations. (...)
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