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1 – 10 of over 22000Sharlene Biswas and Winnie O’Grady
This paper aims to explore the relationship between external environmental reporting (EER) and internal strategies, processes and activities (ISPA) to understand the role EER…
Abstract
Purpose
This paper aims to explore the relationship between external environmental reporting (EER) and internal strategies, processes and activities (ISPA) to understand the role EER plays in embedding sustainability into organisational practices.
Design/methodology/approach
The case study considered how carbon measures associated with the carbon emissions management and reporting scheme (CEMARS) embedded sustainability into organisational practices in a family-owned wine company. Evidence collected during semi-structured interviews with informed employees was triangulated with observational data, field notes and documentary evidence.
Findings
A dynamic relationship was found between EER and ISPA, which embedded sustainability into organisational practices and promoted the developments of environmental reporting. CEMARS data were embedded into production management, capital expenditure and budget review processes, whereas more frequent EER was required by managers to support their operational activities. The company at times relied on an eco-validation approach to justify sustainability decisions despite their negative impact on short-term profit. EER contributed to the strategic planning, target setting and control functions of the management control systems.
Research limitations/implications
Sustainability research should simultaneously address EER and ISPA. The interplay between the two dimensions determines whether sustainability is embedded in organisations and whether organisations will act in a sustainable manner.
Practical implications
The practical implication of the research is that organisations need to integrate EER information into ISPA if they want managers to establish patterns of behaviour that simultaneously consider the financial and environmental impacts of decisions. An EER such as CEMARS can provide coherence and focus for sustainability initiatives.
Originality/value
This research reveals that sustainability is embedded into organisations through the interactions between EER and ISPA, thus contributing to the understanding of internal organisational change. It identifies an eco-validation approach to decision-making that complements the eco-efficiency approach and shows that EER need not operate independent of internal processes and can be integrated into management control systems.
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Loretta Newman-Ford, Sophie Leslie and Sue Tangney
This chapter discusses the pilot study of an Education for Sustainable Development Self-Evaluation Tool (ESD-SET), created by the Quality Enhancement Directorate (formerly the…
Abstract
This chapter discusses the pilot study of an Education for Sustainable Development Self-Evaluation Tool (ESD-SET), created by the Quality Enhancement Directorate (formerly the Learning and Teaching Development Unit) at Cardiff Metropolitan University, as both a means of auditing the extent to which academic programs embed ESD and a catalyst for curriculum development.
The chapter evaluates the effectiveness and usefulness of the self-evaluation for both auditing ESD and curriculum development. Responses to the self-evaluation questions by Programme Directors were analyzed and follow-up interviews carried out with the Programme Directors to explore their experiences of the tool.
Results indicate that the self-evaluation tool is fit-for-purpose as a means of auditing the integration of ESD within academic programs. The self-evaluation exercise promoted team discussion around sustainability issues and raised staff awareness and understanding of the concept of ESD and how to effectively embed sustainability-related themes within their discipline. The exercise had a transformative impact on the way some program teams approached curriculum design and delivery. There was evidence that engagement with the tool contributed to further embedding of sustainability within curricula across all disciplines involved in the pilot study.
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The purpose of the paper is to present a conceptual framework and a set of conditions within which nations and business can strive to embed sustainability in corporate/national…
Abstract
Purpose
The purpose of the paper is to present a conceptual framework and a set of conditions within which nations and business can strive to embed sustainability in corporate/national strategy. The objective is to motivate business and national leaders to do so with sustainability mindsets and strategic leadership. The pre‐conditions that will accelerate the “motivation” to do so are identified, as are interventions identified. The sphere of influence business and national leaders have to impact sustainable globalization is identified.
Design/methodology/approach
The approach is to focus on information in the public domain that outlines the “real” challenges faced by nations and business as they consider the need for sustainability and key issues such as “poverty and climate change”, which if not addressed could have detrimental strategic implications for the planet, business and nations. The changes that have taken place since 1982 when global leaders signed up to Agenda 21 and the relatively insignificant movement that has occurred to date is outlined to strengthen the case for quantum leaps in the short to medium term. The strategic framework recommended is one that combines the need for organizations to set a new gold standard for “corporate responsibility”, which is a “commitment to sustainable business” followed by a commitment to differentiating the business or nation on a sustainability paradigm. This is presented as means to embedding sustainability in strategy in the form of the concept of “strategic corporate sustainability”. The concept of strategic corporate sustainability is presented as a two‐step approach that initially requires both national and corporate leaders to commit to the need for sustainability by developing triple bottom line strategies. This is followed by the need to embed sustainability strategy as the corporate strategy that differentiates the nation and the business, strategically setting it apart from those that have not done so. This is presented as one of the ways to move forward to achieve the goal of sustainable globalization.
Findings
The key findings from information in the public domain of nations and business that have embedded a sustainability policy and are demonstrating that enlightened leaders who have sustainability mindsets as a primary requirement for the future are presented with the examples of General Electric and Unilever. The process of nations embedding sustainability policy, which in turn motivates business to strive for sustainable business, which finally leads to sustainable consumption, is presented in a sequential manner.
Originality/value
The originality of the paper is in the form of the concept of strategic corporate sustainability, which was first mooted in 2008 at Cambridge University and has since been accepted as a key subject and elective for MBA and AMP programs between 2008 and 2012 at many business schools, confirming both its validity and its originality.
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Nadine Exter, David Grayson and Rajiv Maher
The purpose of this paper is to capture, codify and communicate an implicit change‐management process to embed corporate responsibility and sustainability at the Cranfield School…
Abstract
Purpose
The purpose of this paper is to capture, codify and communicate an implicit change‐management process to embed corporate responsibility and sustainability at the Cranfield School of Management.
Design/methodology/approach
To explain the (on‐going) change‐management process, the authors retrospectively applied change‐management literature to the implicit process in which they have, themselves, been intimately involved.
Findings
The implicit change‐management process had unconsciously mobilized a variety of tactics identified in the change‐management literature; a more explicit articulation of the “as‐is” and “desired” states, and a more explicit, systematic and regular communication of the journey and goal, might have enabled faster progress. However, the nature of a highly autonomous and decentralized organization, such as an academic institution, means that sustainable change management may be slower than in commercial institutions.
Research limitations/implications
The authors have been closely engaged in the change‐management process they describe and, inevitably, have unconscious biases and partial perspectives. Nevertheless, as a frank and self‐critical account of a five‐year‐plus process, it can assist other academic institutions.
Practical implications
As more business schools seek to embed corporate responsibility and sustainability, the case study identifies a series of potential change‐management tactics.
Originality/value
The paper applies a change‐management model to examine how one school of management is tackling how to embed corporate responsibility and sustainability into its research, teaching, advisory services and its own operations.
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Anne-Karen Hueske and Caroline Aggestam Pontoppidan
During the last two decades, there has been increasing emphasis on higher education institutions as agents promoting and advancing sustainability. This chapter addresses how…
Abstract
During the last two decades, there has been increasing emphasis on higher education institutions as agents promoting and advancing sustainability. This chapter addresses how sustainability is integrated into management education at higher education institutions. It is based on a systematic literature review that teases out governance, education, research, outreach and campus operations (GEROCO) as key elements for embedding sustainability in management education. In addition, it identifies the important role of having an overall governing strategic direction that serves to anchor sustainability. The chapter highlights that sustainability and responsible management education initiatives are interconnected and are complex to embed through the university system.
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Aparna Gonibeed, Sally Kah and Roseline Wanjiru
Using Gibson and Tarrant's (2010) resilience triangle model, this study explores how small northwest Himalayan organisations respond to contextual challenges and opportunities and…
Abstract
Purpose
Using Gibson and Tarrant's (2010) resilience triangle model, this study explores how small northwest Himalayan organisations respond to contextual challenges and opportunities and embed sustainability strategies in the organisations' operational values.
Design/methodology/approach
A qualitative exploratory design through individual and group interviews with owner-managers and employees was held in five small northwest Himalayan organisations.
Findings
The findings reveal multiple contextual challenges facing small organisations in northwest Himalayas, including ecological conditions, remoteness, underdeveloped infrastructure and human competencies. The investigated organisations respond to these challenges through reactive and innovation-based services like eco-tourism, conservation and educational initiatives. The organisations engage communities through participatory and educational activities. Owner-managers adjust the respective vision and mission statements, train employees on sustainability values and lobby the government on policy changes to embed sustainability strategies. Some organisations invest in resources and capabilities and others in process capabilities.
Practical implications
Small organisations can improve how the organisations predict contextual issues by developing the organisations' process capabilities, specifically by creating practical tools with parameters relevant to ecological conditions. These organisations can set the tools through participatory actions with the broader communities to ensure the (un)intended consequences of environmental issues are considered. Furthermore, improvements in process and human capabilities will provide new approaches to raising business opportunities, especially in post-pandemic business environments.
Originality/value
This study develops a framework that enhances the understanding of how process capabilities, leadership, people and knowledge capabilities are critical to developing and embedding sustainability strategies in small organisations.
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The British retailer Marks & Spencer aspires to be the world's most sustainable major global retailer by 2015. This paper seeks to examine how the company is embedding…
Abstract
Purpose
The British retailer Marks & Spencer aspires to be the world's most sustainable major global retailer by 2015. This paper seeks to examine how the company is embedding sustainability.
Design/methodology/approach
The paper is written as part of an ongoing investigation into how businesses do this. It is based on direct dialogue with corporate sustainability specialists inside and outside the company; participation in company stakeholders' briefings held regularly since the launch of Marks & Spencer's Plan A for sustainability in January 2007; and analysis by the company's own corporate sustainability specialists about how they are embedding.
Findings
This case demonstrates that, in order to speed their journey, Marks & Spencer have aligned sustainability with core strategy. Top leadership is driving the strategy, which is overseen by the board. M&S have made a very public commitment: Plan A with measurable targets, timescales and accountabilities. The strategy is being integrated into every business function and strategic business unit; and involves suppliers, employees and increasingly customers. To enable implementation, the company is developing its knowledge‐management and training; engaging with wider stakeholders including investors; building partnerships and collaborations; and has evolved its specialist sustainability team into an internal change‐management consultancy and coach/catalyst for continuous improvement.
Originality/value
The value of the case study is that it provides an analysis of how one company, which has been active in progressing corporate sustainability, has evolved its approach in recent years.
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Umesh Sharma and Brody Stewart
This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this…
Abstract
Purpose
This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach.
Design/methodology/approach
Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students.
Findings
The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants.
Research limitations/implications
The research is limited to sustainability education content at a single university.
Practical implications
Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.
Social implications
Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.
Originality/value
This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.
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Muhammad Bilal Farooq and Charl de Villiers
The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.
Abstract
Purpose
The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.
Design/methodology/approach
In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.
Findings
SRMs’ institutional work can be categorised into four phases with each phase representing a different approach to sustainability reporting. Organisations transition from phase one to four as they achieve a higher level of maturity and a deeper embedding and routinisation of sustainability reporting. These include educating and advocacy work undertaken by engaging with managers (phase one), transitioning to a decentralised sustainability reporting process (phase two), transitioning to leaner, focussed, materiality driven sustainability reporting (phase three), and using sustainability key performance indicators and materiality assessment reports for planning, decision-making, goal setting, performance appraisal, and incentives (phase four). However, SRMs face challenges including their inexperience, limited time and resources, lack of management commitment to sustainability reporting and low external interest in sustainability reporting. The study identifies ten reasons why material issues are not always (adequately) disclosed.
Practical implications
This study recommends more training and development for SRMs, and that regulation be considered to mandate the disclosure of the materiality assessments in sustainability reports.
Originality/value
This research extends the existing literature examining how sustainability reports are prepared and sheds further light on how a materiality assessment is undertaken. The study identifies ten reasons for the non-disclosure of material matters, including but not limited to, legitimacy motives. Researchers can use these reasons to refine their methods for evaluating published sustainability reports. At a theoretical level, the study provides four observations that institutional researchers should consider when examining forms of institutional work.
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Abbas Rajabifard, Masoud Kahalimoghadam, Elisa Lumantarna, Nilupa Herath, Felix Kin Peng Hui and Zahra Assarkhaniki
The achievement of the sustainable development goals (SDGs) for all communities and jurisdictions require a comprehensive roadmap that encompasses all dimensions of data…
Abstract
Purpose
The achievement of the sustainable development goals (SDGs) for all communities and jurisdictions require a comprehensive roadmap that encompasses all dimensions of data infrastructure, social, economic, environmental and governance ecosystems. With this in mind, this paper aims to establish the link between the curriculum and intended learning outcomes of undergraduate and postgraduate subjects offered by the University and sustainability. This study is a part of a wider university strategy to embed sustainability knowledge and values in the university curricula. The 17 SDGs developed as a part of the 2030 Agenda for Sustainability Development was used as tool to measure and map how the subjects are linked with sustainability.
Design/methodology/approach
To incorporate sustainability into the curriculum, this paper developed an interdisciplinary approach for analysing the interconnection between the SDGs, the expected subject learning points and the relevant aspects of sustainability (geospatial information, the legal, policies and institutional components). As part of the approach, in the first phase of the study, qualitative data were collected through a review of published information on the SDGs and the content of the subjects available in the subject handbook. Subject codes were assigned to the keywords and key phrases extracted from the SDGs and the subject content, and then compared and matched to establish the link between the subjects and the SDGs. Six university schools offering over 2,157 subjects were investigated. In the second phase, a survey was conducted involving subject coordinators with the purpose of validating the findings of the first phase and determining the strength of the linkages between the subjects and the SDGs. In the third phase, a plugin was designed to be used in the digital twin platform developed in the UoM, allowing visualisation of the research outcomes.
Findings
Based on the interim findings, it was found that some subjects within the schools are linked to more than one SDG. However, not all of the subjects within the schools can be linked to the SDGs. There is a scope of improvement for embedding sustainability in more subjects within the schools. Some of the schools were also found to have weak linkages with sustainability, which demonstrate the challenge in technical subjects in linking their subject contents with sustainability.
Originality/value
This study provides a methodology which enables the integration of sustainability into current state of the curricula at the university to be established. Further, with the advancement of geospatial technology and new visualisation opportunities through the use of the digital twin platform provides capabilities to communicate the outcomes of sustainability and involvement of each faculties and departments more effectively to the university community and wider stakeholders.
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