In this paper we present findings of how employees from a single organization understand corporate sustainability. Responses from 255 survey participants indicate (1) that differences exist in how employees understand corporate sustainability and (2) that these differences can be partially explained by the presence of organizational subcultures and by differences in employee awareness of the organization's sustainability practices. In particular, findings reveal that employees from a subculture with a stronger emphasis on hierarchical and bureaucratic values emphasize an economic understanding of corporate sustainability. Implications for research and practice are discussed. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

Subcultures and Sustainability Practices: theImpact on Understanding Corporate Sustainability

This paper contains a theory review of value creation and the implementation of next-generation sustainable business models to profit in the circular economy. While previous research has pointed to the influence of society and regulatory policy on companies’ ability to address larger sustainability concerns and to change their ways of working, the field suffers from little theoretical guidance outlining how undertake circular business mode transformation in practice. By reviewing the field’s main theories, we illustrate significant implications for how future research can study profitability and competitiveness in the circular economy. This paper introduces the central components of circular business models and discusses links to contingency theory, transaction cost theory, resource-based theory, theory on networks and industrial economics, and agency theory. Understanding the circular economy and the ways companies can compete in the circular economy based on these theories is important for establishing important new research directions for scholars of sustainable business and circular business models.

A Definition and Theoretical Review of the Circular Economy, Value Creation, and Sustainable Business Models: Where Are We Now and Where Should Research Move in the Future?

The notion that corporations are expected to have social and environmental performance standards and practices while meeting their financial and legal obligations is commonly referred to as...

‘How corporate social responsibility can be integrated into corporate sustainability: a theoretical review of their relationships’

The development of sustainable finance favors the appearance of environmental, social, and governance (ESG) rating agencies as providers of ESG information and tools for measuring the contribution of companies to sustainable development. This paper attempts to show whether assessment methods adopted by eight ESG agencies are consistent with the Integrative ESG Sustainable Value Framework proposed according to the literature and sustainable business models (SBMs) conceptualization. An exploratory research analyzes whether these methods are identifying and/or driving more SBMs that contribute to promote the creation of sustainable value, seeking to generate economic, social, and environmental value. Results indicate that ESG rating agencies identify the short‐term results in the internal organizational perspective mainly in the environmental dimension, whereas social aspects are emphasized from the external organizational perspective. However, ESG rating agencies are not driving a more SBMs that must integrate ESG criteria in a holistic way with a short‐term and long‐term perspective.

Can environmental, social, and governance rating agencies favor business models that promote a more sustainable development?

Organisations (civil society, companies, and public-sector organisations (PSOs)) have beeninstrumental in driving sustainability. In the last five years, there has been an increasing interest inorg ...

Proposing a Definition and a Framework of Organisational Sustainability : A Review of Efforts and a Survey of Approaches to Change

During the last decade, there has been increasing research on Corporate Sustainability, whereby most of such research was undertaken in the Western world. This paper is aimed at analysing the contribution of Japanese Business terms to Corporate Sustainability. The paper analyses, using Grounded Theory, 28 Japanese business terms through a Corporate Sustainability framework based on the four dimensions of sustainability (economic, environmental, social, and time), the company system (operations and processes, strategy and management, organisational systems, procurement and marketing, and assessment and communication), and stakeholders (internal, interconnecting, and external). The underpinning principles of the Japanese business terms provide complementary approaches to Western views on corporate sustainability by offering a more holistic perspective by linking the company system and its stakeholders to the four dimensions of sustainability. The paper proposes that Corporate Sustainability can learn from Japanese business approaches through: (1) the interaction and alignment of the factory, the firm, and inter-firm network; (2) the relationships between management and employees; (3) the inter-linkages between the company system elements; and (4) how Japanese companies remained competitive, even under the stress of a long-term major economic crisis. However, the analysis indicates that the relationship with external stakeholders and communicating with them through assessment and reporting is lacking in Japanese business management practice. Japanese businesses and their management can also learn from the Corporate Sustainability of the West by: (1) considering the four dimensions of sustainability and how they interact; (2) taking a holistic and systemic approach to Corporate Sustainability; (3) engaging in more Corporate Sustainability research; and (4) making Corporate Sustainability part of a company’s culture and activities. Businesses in the East and the West need to recognise that they can both contribute to making the world more sustainable by learning from each other’s approaches on Corporate Sustainability and adapting them to their own contexts.

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An Analysis of the Contribution of Japanese Business Terms to Corporate Sustainability: Learnings from the “Looking-Glass” of the East

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Olga Tyunina

Papers

An Analysis of the Contribution of Japanese Business Terms to Corporate Sustainability: Learnings from the “Looking-Glass” of the East

Various approaches to teaching students in a modern learning environment at the department of normal physiology of vsmu n.n. burdenko