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Book part
Publication date: 15 June 2020

Mark Starik and Patricia Kanashiro

This chapter forwards a justification, an explanation, and numerous examples related to an emerging integrated sustainability management theory and its connections to other…

Abstract

This chapter forwards a justification, an explanation, and numerous examples related to an emerging integrated sustainability management theory and its connections to other management theories and key-related concepts including systems and immersion. An integrated approach to sustainability solutions presents several implications for educators, researchers, practitioners, and policymakers, including the need to consider urgent and immediate responses that address sustainability crises at multiple levels and in multiple systems. This chapter is intended to promote reflection, dialogue, and a collective call to action to secure a sustainable world for present and future generations.

Article
Publication date: 7 June 2016

Zabihollah Rezaee

Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability

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Abstract

Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability performance, reporting and assurance. The goal of firm value creation can be achieved when management considers the interests of all stakeholders and integrates all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance into managerial strategies, actions and reporting. This paper provides a synthesis of research on sustainability and presents a theoretical framework consisting of theories and standards relevant to all five EGSEE dimensions of sustainability performance and risks and their integration into corporate culture, business models and reporting in creating stakeholder value.

Details

Journal of Accounting Literature, vol. 36 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 5 May 2015

Rafael Borim-de-Souza, Zandra Balbinot, Eric Ford Travis, Luciano Munck and Adriana Roseli Wünsch Takahashi

– The purpose of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

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Abstract

Purpose

The purpose of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

Design/methodology/approach

The primary objective of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

Findings

Analytical dimensions were related to establishing three proposals, which represent possible theoretical routes for characterizing sustainable development and sustainability as study objects for comparative management theory. A framework which illustrates the theoretical route taken to develop these proposals is presented at the end of the theoretical-analytical discussions.

Research limitations/implications

This paper considers that discussion about sustainable development, sustainability and comparative management theory, as interesting themes for organizational studies, lack epistemological clarity and theoretical depth. Such shortcomings are identified based upon the difficulty in identifying ontological postures, epistemological perspectives, dominant paradigms and conceptual approaches that enable greater coherence to analysis of these themes, and also support the undertaking of research that can contribute to enriching proposals related to comparative management theory.

Originality/value

This is an innovative paper as it relates comparative management theory approaches with structural concepts from sustainable development and sustainability developed using contributions from organizational theories, sociological reflections, and political science. The proposed characterization is intended to blaze new and alternative epistemological paths for adding greater rigor to empirical research focussed on the relationship investigated here in a theoretical context.

Details

Cross Cultural Management, vol. 22 no. 2
Type: Research Article
ISSN: 1352-7606

Keywords

Open Access
Article
Publication date: 17 February 2022

Minelle E. Silva, Morgane M.C. Fritz and Wael Hassan El-Garaihy

This paper presents an investigation into the ways the term “practice” is commonly referenced in supply chain management academic papers. Scholars have not yet developed a common…

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Abstract

Purpose

This paper presents an investigation into the ways the term “practice” is commonly referenced in supply chain management academic papers. Scholars have not yet developed a common understanding of the meaning and do not use practice theories when examining practices related to sustainability management in supply chains. Hence, the authors highlight theoretical gaps and make recommendations for future research.

Design/methodology/approach

Grounded in a systematic literature review of 232 peer-reviewed papers published in operations and supply chain management journals, a qualitative content analysis was conducted using both a deductive and an inductive approach.

Findings

Results show that supply chain sustainability (SCS) scholars seem barely interested in increasing the understanding of the term “practice,” widely used in the literature to refer to a practical context. Moreover, a clear distinction between being practical and using practice theories to study SCS practices is needed. A descriptive and critical analysis revealed eight key supply chain practices connected to sustainability, with a clear reflection on their meaning. As awareness of practice theories for research on SCS is limited, few recommendations for researchers and practitioners were identified.

Originality/value

Unlike prior literature reviews, the authors reinforce the need to increase the maturity of the SCS field by going beyond superficial theoretical building. Practice theories pathways are provided to enlighten scholars on how to avoid using the term “practice” as taken-for-granted and on how to deal with SCS research and practice.

Details

Modern Supply Chain Research and Applications, vol. 4 no. 1
Type: Research Article
ISSN: 2631-3871

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Article
Publication date: 1 December 2005

Cathy A. Rusinko

To demonstrate how quality management (QM), a widely accepted management paradigm, can be used to advance education for sustainability in the business curriculum.

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Abstract

Purpose

To demonstrate how quality management (QM), a widely accepted management paradigm, can be used to advance education for sustainability in the business curriculum.

Design/methodology/approach

The assumptions of QM and environmental sustainability are explored. A class exercise is developed that uses QM tools – and in particular, Deming's 14 management points – to help management students to examine and critique environmentally sustainable practices in organizations.

Findings

QM can be used as a bridge between management theory and environmental sustainability. QM can also be used as a framework for teaching environmental sustainability in management classes. The class exercise helps students to enhance their critical skills as they examine and assess sustainable practices in organizations.

Practical implications

A useful perspective on integrating management theory and environmental sustainability. A very useful class exercise for teaching environmental sustainability in management classes, and helping students to enhance their critical skills. The class exercise benefits students, the larger business community, and society since it illustrates the importance of sustainability to future organizational decision makers.

Originality/value

The paper illustrates how environmental sustainability and management theory can be integrated, and presents an original, company‐based class exercise for teaching environmental sustainability in management classes.

Details

International Journal of Sustainability in Higher Education, vol. 6 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 30 October 2023

Vladislav Valentinov

Sustainability has long been known to present an epistemic challenge. In the corporate setting, this challenge translates into the difficulties experienced by managers not only in…

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Abstract

Purpose

Sustainability has long been known to present an epistemic challenge. In the corporate setting, this challenge translates into the difficulties experienced by managers not only in devising solutions to corporate sustainability problems, but even in developing the awareness of the latter. The paper explores how these difficulties may be overcome by corporate stakeholder management policies.

Design/methodology/approach

The paper develops a conceptual framework that reconstructs the Hayekian theory of market process in the context of Williamson's (1996) distinction between autonomous and cooperative adaptation.

Findings

Applying the Hayekian theory of market process to the process of engagement and collaboration of corporate stakeholders, the paper shows how the latter process may address the epistemic challenge of corporate sustainability and derives implications for the design of business models for sustainability.

Originality/value

The paper informs stakeholder theory in two ways: first, stakeholder theory is given a novel justification in terms of reflecting the growing prominence of cooperative adaptation and second, corporate stakeholder management is shown to be crucial for maximizing not only economic but also sustainability performance.

Details

Kybernetes, vol. 52 no. 13
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 15 December 2021

Muhammad Zaheer Hashim, Liu Chao and Chao Wang

Steered by upper echelon theory, this study aims to scrutinize the prevalence of project manager demographic factors (age, education and experience) in project sustainability

Abstract

Purpose

Steered by upper echelon theory, this study aims to scrutinize the prevalence of project manager demographic factors (age, education and experience) in project sustainability management and project performance.

Design/methodology/approach

We used a sample of 209 project managers/supervisor/team leaders who were working in the projects of the China-Pakistan Economic Corridor (CPEC).

Findings

The results indicate that project manager demographic factors have a significant influence on project performance (except experience) and project sustainability management. Moreover, project sustainability management partially mediates the relationship between age, education and project performance while it fully mediates the path between experience and project performance.

Practical implications

The research recommends senior, high educated and experienced managers for CPEC who promote sustainability and gain high project performance.

Originality/value

A number of studies have been carried out to assess the relationship between top managers’ attributes and environmental activities. However, so far, none of the studies has paid attention to the CPEC and projects working in Pakistan.

Details

Chinese Management Studies, vol. 16 no. 3
Type: Research Article
ISSN: 1750-614X

Keywords

Book part
Publication date: 16 September 2022

Amina Mohamed Buallay

This chapter reviews the relevant theories associated with sustainability reporting, in its first section nine theories supporting sustainability reporting were discussed. In the…

Abstract

This chapter reviews the relevant theories associated with sustainability reporting, in its first section nine theories supporting sustainability reporting were discussed. In the following section four theories against sustainability reporting were explained. The last section is the theoretical framework used in this book. The theoretical framework built based on integration of three theories: stakeholder theory, legitimacy theory and political-economy theory.

Details

International Perspectives on Sustainability Reporting
Type: Book
ISBN: 978-1-80117-857-0

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Article
Publication date: 16 October 2017

Chaminda Wijethilake, Rahat Munir and Ranjith Appuhami

The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on…

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Abstract

Purpose

The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on institutional theory (DiMaggio and Powell, 1983) and strategic responses to institutional pressures framework (Oliver, 1991), the study argues that organisations strategically respond to IPS using MCS.

Design/methodology/approach

Data were collected by interviewing sustainability managers of a large-scale multinational apparel manufacturing organisation with its headquarters in Sri Lanka.

Findings

The study finds that organisations actively respond to IPS using acquiescence, compromise, avoidance, defiance, and manipulation strategies. The results not only reveal that formal MCS play a critical role in complying with IPS, but also in more active responses, including compromise, avoidance, defiance, and manipulation. The findings highlight that organisations use MCS as a medium to respond strategically to IPS, and in turn, the use of MCS has important implications for organisational change and improvement.

Practical implications

The study has implications for Western organisations, finding that suppliers committed to sustainability in Asia strategically respond to IPS as a means of strengthening outsourcing contracts, instead of blindly accepting. Findings indicate that organisational changes and success seem to be a function of strategically responding to IPS rather than operating an organisation by neglecting sustainability challenges. The organisational ability to use MCS in strategically responding to IPS has the potential for long-term value creation.

Originality/value

This study provides novel insights into the MCS, strategy and sustainability literatures by exploring different uses of MCS tools in strategically responding to IPS. More specifically, it shows how the use of MCS tools varies in supporting strategic responses, and with respective IPS. In doing so, it enhances our understanding of the importance of the use of MCS in dynamics of institutional change and practical variances in strategically responding to IPS.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 14 March 2024

María Jesús Barroso-Méndez, Maria-Luisa Pajuelo-Moreno and Dolores Gallardo-Vázquez

Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability

Abstract

Purpose

Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.

Design/methodology/approach

The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.

Findings

The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.

Practical implications

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

Social implications

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

Originality/value

To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 10 of over 58000