Journal ArticleDOI
Updating corporate sustainability performance measurement systems
TLDR
The paper presents a three‐phase approach for structuring the evolution of a corporate SPMS: planning for an assessment of an SPMS; conducting an assessment; and following up on the results of the assessment.Abstract:
Purpose – The purpose of this paper is to present an approach for guiding the evolution of a corporate sustainability performance measurement system (SPMS).Design/methodology/approach – A review of published literature highlights the need for further research on the evolution of corporate SPMSs. Building on existing research, the paper presents a three‐phase approach for structuring the evolution of a corporate SPMS: planning for an assessment of an SPMS; conducting an assessment; and following up on the results of the assessment. Key issues that must be addressed in each phase are highlighted and discussed.Findings – The approach presented in the paper will help guide decision‐makers through the process of reviewing and updating their corporate SPMS. The guidelines will provide needed insight into the challenges and opportunities associated with the evolution of a corporate SPMS.Research limitations/implications – The approach presented in the paper is a conceptual model. Opportunities for further resear...read more
Citations
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Journal ArticleDOI
A systematic literature review towards a conceptual framework for integrating sustainability performance into business
TL;DR: In this paper, a systematic literature review based on 261 papers towards a conceptual framework for integrating sustainability performance into business is presented, which aims at structuring the literature on corporate sustainability performance to highlight its main contributions and gaps.
Journal ArticleDOI
Sustainability exploration and sustainability exploitation: from a literature review towards a conceptual framework
TL;DR: In this paper, the authors present a conceptual framework to aid in understanding and explaining the relationship between sustainability practices and organisational performance, and suggest that managers in resource-constrained contexts may benefit from focusing on the management of trade-offs between sustainability exploration and sustainability exploitation demands; however, for long-term success, the simultaneous pursuit of exploration and exploitation is both desirable and necessary.
Journal ArticleDOI
Managing sustainable development with management control systems: A literature review
Rainer Lueg,Ronny Radlach +1 more
TL;DR: In this paper, the authors synthesize evidence of management control systems (MCS) that are employed by organizations to enforce sustainable development (SD) and suggest a roadmap for coherent research.
Journal ArticleDOI
Sustainability performance evaluation: Literature review and future directions.
TL;DR: This review is unique in defining corporate sustainability performance evaluation for the first time, exploring the gap between sustainability accounting and sustainability assessment, and coming up with a structured overview of innovative research recommendations about integrating analytical assessment methods into conceptual sustainability frameworks.
Journal ArticleDOI
Corporate Perspectives on the Development and Use of Sustainability Reports
Cory Searcy,Ruvena Buslovich +1 more
TL;DR: The authors explored corporate perspectives on the development and use of sustainability reports and found that the content of the reports was determined by following standards, conducting an internal evaluation, and other methods, and that the extent of external stakeholder involvement in the development of the report varied widely.
References
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Book
Strategic Management: A Stakeholder Approach
TL;DR: The Stakeholder Approach: 1. Managing in turbulent times 2. The stakeholder concept and strategic management 3. Strategic Management Processes: 4. Setting strategic direction 5. Formulating strategies for stakeholders 6. Implementing and monitoring stakeholder strategies 7. Conflict at the board level 8. The functional disciplines of management 9. The role of the executive as mentioned in this paper.
Journal ArticleDOI
A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance
TL;DR: In this paper, the authors present conclusions from a 10-year research program, the purpose of which has been to develop a framework and methodology, grounded in the reality of corporate behavior, for analyzing and evaluating corporate social performance.
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Images of Organization
TL;DR: In this article, an overview of the history of the use of metaphor in organizational life can be found, including the origins of mechanistic organization, the role of human beings in the management of organizations, and the evolution of the human brain in the formation of an organization.