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Reconstructing value : leadership skills for a sustainable world
\"Reconstructing Value prepares contemporary business leaders for the increasingly important task of developing a sustainability vision and translating it across levels in an organization. The book is based on insights gained over the past decade from research involving hundreds of practitioners, front line managers to senior executives, who have been working to integrate sustainability within their organizations. It illustrates how building capacity for managing the complex issues of sustainability requires key process skills that leaders need to develop.
Book
When Does It Pay to be Good? Moderators and Mediators in the Corporate Sustainability–Corporate Financial Performance Relationship: A Critical Review
In this paper, we review the literature on moderators and mediators in the corporate sustainability (CS)-corporate financial performance (CFP) 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 lack of research design and measurement options. To address these shortcomings, we suggest avenues for future research. Beyond that we also argue for a stronger emphasis on the strategic perspective of CS. In particular, we propose future research to take a step back and aim for an integration of the CS-CFP relationship into the strategic management literature.
Journal Article
Clarifying the Concept of Corporate Sustainability and Providing Convergence for Its Definition
Organizations are under mounting pressure to adapt to and to adopt corporate sustainability (CS) practices. Notwithstanding the increasing research attention given to the subject and the meaningful theoretical contributions, it is claimed that a definition, and a commonly accepted understanding of the concept of corporate sustainability, is still missing. Alignment on the meaning of CS is of critical importance for enabling coherent and effective practices. The lack of a sound theoretical foundation and of conceptual clarity of corporate sustainability has been identified as an important cause of unsatisfactory and fruitless actions by organizations. To address the questions “What is Corporate Sustainability?” and “Is it true there is a lack of convergence and clarity of the concept?”, we perform an ontological analysis of the different and interrelated concepts, and a necessary condition analysis on the key constitutive features of corporate sustainability within the academic literature. We demonstrate that the concept of corporate sustainability is clearer than most authors claim and can be well defined around its environmental, social and economic constitutive pillars with the purpose to provide equal opportunities to future generations.
Journal Article
Impact of Green Work–Life Balance and Green Human Resource Management Practices on Corporate Sustainability Performance and Employee Retention: Mediation of Green Innovation and Organisational Culture
Green work–life balance (GWLB) has emerged from sustainability and work–life balance (WLB) studies. The goal is to examine how GWLB policies benefit organisations. This focuses how individuals could reduce an organisation’s environmental impact. The sustainability of green human resource management (GHRM) practices and human resource (HR) operations has changed significantly in recent years. HR are an organisation’s most important assets. This study examines how GWLB and GHRM practices affect a corporate sustainability performance (CSP) and employee retention (ER) of UK’s industrial companies. It also examines how organisational culture (OC) andgreen innovation (GI), affect these aspects. This study surveyed 450 operational supervisors in a variety of manufacturing firms in the UK. A self-administered survey using a scale was used to collect data. SPSS 26 and Smart PLS 4 analysed the data. According to research, GHRM practices and GWLB programs improve CSP and ER. The data also show that GI mediates the relationship between GHRM practices, ER, GWLB, and CSP. In the UK manufacturing industry, OC helps maintain a GWLB, ER, implement environmentally friendly HR practices, and achieve CSP goals. This study will methodologically, practically, and theoretically affect HR specialists, academics, and corporate leaders.
Journal Article
Toward an Experimental Common Framework for Measuring Double Materiality in Companies
In Europe, corporate sustainability reporting through the double materiality assessment was formally introduced with the Corporate Sustainability Reporting Directive in response to the European Sustainability Reporting Standards. The double materiality assessment is essential not only to determine the scope of corporate sustainability reporting but also to guide companies toward an efficient allocation of resources and shape corporate sustainability strategies. However, although EFRAG represents the technical adviser of the European Commission, there are numerous “interoperable” standards related to the assessment of double materiality, including the Global Reporting Initiative (GRI), or UNI 11919-1:2023. This research intends to systematically analyze similarities and divergences between the most widespread double materiality assessment standards at the global scale, highlighting their strengths and weaknesses and trying to identify a comparable path toward the creation of a set of common guidelines. This analysis is carried out through the systematic study of seven standards and by answering nine questions ranging from generic ones, such as “what is the concept of double materiality?”, to more technical questions like “does the standard identify thresholds?”, but adding original prospects such as “does the standard refer to different types of capital?”. Findings highlight that EFRAG, UNI 11919-1:2023, and GRI represent the most complete and least-discretionary standards, but some methodological aspects need to be enhanced. In the double materiality assessment, companies must identify key stakeholders, material topics and material risks, and must develop the double materiality matrix, promoting transparent disclosure, continuous monitoring, and stakeholders’ engagement. While comparability is principally required among companies operating within the same sector and of similar size, this does not preclude the possibility of comparing firms across different sectors with respect to specific indicators, when appropriate or necessary.
Journal Article
Bibliometric Analysis of Corporate Sustainability Performance: Current Status, Development and Future Trends
Purpose: This study aimed to focus on bibliometric analysis and the concept of corporate sustainability performance (CSP) to understand the evolutionary and developmental trends in the field of CSP. Design/methodology/approach: This study conducted a bibliometric analysis of 1,518 Scopus-indexed documents on CSP published from 1975 to August 2021 to provide meaningful insights for further discussions. For this purpose, the study used VOSviewer software for drafting the literature and Harzing's Publish or Perish software to obtain impact matrices and citation information. Findings: The findings revealed that the number of CSP-related publications has increased in recent years (1975-1991: 21 publications, 1992-2007: 206 publications, and 2008-2021: 1291 publications). Furthermore, the findings revealed a significant increase in interest in the CSP field. Business, management, and accounting (34 %) were the most studied subject areas, and the Journal of Business Ethics, with a TP of 150, as the most productive scientific journal. Research, Practical & Social implications: This study examines how academic interest in CSP has evolved and identifies areas for further exploration in the CSP context. This study contributes to the current literature in the CSP domain by providing a bibliometric analysis. Furthermore, this bibliometric analysis would aid in decision-making and policy formulation related to CSP. Originality/value: The overall findings revealed an increase in CSP development in the scientific field, linked to the continued expansion of empirical research papers, researchers/authors, and citations.
Journal Article
Analyzing the Concept of Corporate Sustainability in the Context of Sustainable Business Development in the Mining Sector with Elements of Circular Economy
Promoting the concept and principles of sustainable development at the micro level requires that industrial companies understand and improve approaches to managing corporate sustainability. Currently, economics does not provide a universal definition of what corporate sustainability is. With regard to the mining sector, corporate sustainability issues reflecting the viability, value, and sustainable development potential of companies have not yet been studied extensively. The article discusses the conceptual foundations of corporate sustainability; the characteristics and a classification of approaches to defining corporate sustainability; and the relationship between corporate sustainability, sustainable development at the micro level, and circular economy. By analyzing the example of Russia, the influence of the mining industry on the environmental, economic, and social development of both a country with a resource-based economy and individual mining regions is shown from the viewpoint of sustainability. The distinguishing features of mining companies, which include natural capital and mineral assets, are studied in the context of promoting corporate sustainability. It is proven that the effective corporate management of ESG factors results in environmental and social influence that goes in line with sustainable development requirements and serves as a foundation for corporate sustainability. A refined definition of corporate sustainability has been formulated, the specific features of corporate sustainability management in mining companies have been determined, and the specific features of corporate social responsibility have been studied. The issue of integrating circular economy elements into the corporate sustainability concept is discussed, and it is claimed that the inclusion of circular business models in the corporate strategies of mining companies will contribute to their corporate sustainable development and boost their contribution to the achievement of sustainable development goals.
Journal Article
Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies
This paper investigates the impact of board characteristics (such as board size, board independence, CEO Duality, board meetings, and committee) on corporate sustainability reporting (CSR) in China. Unlike previous studies, we examine this relationship in light of the three pillars of corporate sustainability reporting: economic, environmental, and social. Using both the Fully Modified Ordinary Least Square (FMOLS) and Dynamics Ordinary Least Square (DOLS) empirical models, our data, which comprises 9842 firm-year observations from both the Shanghai and Shenzhen stock exchanges covering the 2006–2019 fiscal periods, reveals that board independence, a larger board size, and a board sustainability committee promote CSR in the three CSR pillars. However, the study shows that CEO duality is more likely to impede CSR. While the current study seems to provide some understanding regarding the relationship between board characteristics and corporate sustainability reporting to corporate boards, regulators, and practitioners interested in advancing the course of CSR, some significant knowledge gaps still need to be explored in future studies. Future research may consider other board characteristics as well as explore other CSR indices like integrated reporting and triple-bottom-line approaches.
Journal Article
Making Sustainability Work
The best practices in corporate sustainability performance are no longer the exclusive domain of companies like Ben & Jerry's or The Body Shop, as they were a decade ago; now, large, multinational companies like G.E. and Wal-Mart are leading the way with significant financial and organizational commitments to social and environmental issues. However, good intentions aren't enough. Whether motivated by concern for society and the environment, government regulation, stakeholder pressures, or economic profit, managers and strategists need to continue making significant changes to more effectively manage their social, economic, and environmental impacts—and to remain competitive. The guidance they need to do that is in this book.
eBook
Key Corporate Sustainability Assessment Methods for Coal Companies
Many businesses view sustainability issues as important and design corporate sustainability strategies. However, creating such a strategy does not mean the company will progress in sustainable development because the factors influencing businesses remain largely unexplored. Based on a review of studies on corporate sustainability, we identified the major factors affecting any company’s sustainability. They include government regulation, imperfect management, interaction with stakeholders, corporate self-regulation and self-reflection, and the regulatory framework, and can be consolidated into two groups. We also analyzed the groups of methods that can be used to assess a company’s sustainability: traditional corporate sustainability assessment methods, circular economy assessment methods, ESG assessment methods, and non-financial performance indicators. For each group of methods, limitations were identified, and it was concluded that corporate sustainability assessments should factor in the environment in which the company operates. As part of this study, a lack of methods for assessing the corporate sustainability of coal companies was revealed, along with insufficient consideration of industrial factors in the prior literature. These factors are responsible for incorrect corporate sustainability assessments in the coal industry. Taking into account the division of Russian coal companies into three types (energy companies, metal manufacturers, and coal producers) and the aspects of their functioning against the backdrop of economic restrictions (including sanctions and embargoes), the authors prove that each group of companies requires an individual corporate sustainability assessment methodology.
Journal Article