Topic
Corporate sustainability
About: Corporate sustainability is a research topic. Over the lifetime, 3517 publications have been published within this topic receiving 94075 citations.
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Papers
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TL;DR: In this paper, the authors address the potential endogeneity problem in the relationship and identify the possible causes of this endogeneity as: (i) firm level heterogeneity in financial returns, (ii) the relationship between firm's productivity level and the marginal cost of sustainability initiatives, and (iii) measurement error.
51 citations
TL;DR: Wang et al. as mentioned in this paper conceptualized green information system (IS) infrastructure as the hardware resource and green culture as the software resource, and examined their direct effects on green innovation effectiveness.
Abstract: In the global trend of sustainable development and tightening legal environment, enterprises need to integrate their various resources to promote green innovation and organizational performances. This study conceptualizes green information system (IS) infrastructure as the hardware resource and green culture as the software resource. Based on the resource-alignment perspective, it examines their direct effects on green innovation effectiveness as well as indirect effects through the mediation of IS-culture fit, innovation-IS fit and innovation-culture fit. Survey observations were collected from over 300 organizations in China, the largest emerging economy under tremendous ecological and developmental pressures. The results suggest that green IS infrastructure and green culture has positive direct impacts on green innovation effectiveness. Meanwhile, innovation-IS fit, innovation-culture fit and IS-culture fit serve as positive, negative and non-significant mediators, respectively. In addition, a multi-group analysis reveals that organization size moderates the mediating rather than direct relationships, and small/medium and large enterprises face their own pros and cons in green innovation. Theoretical and practical implications of the findings are discussed.
51 citations
TL;DR: In this article, the impact of corporate sustainability performance (CSP) on firm performance and the appropriateness of the sustainability reporting guidelines followed by the firms is examined. But, the authors did not consider the impact on the quality of disclosure.
Abstract: Purpose
The purpose of this paper is to look into the sustainability practices of Indian firms in terms of the quality of disclosure, the impact of corporate sustainability performance (CSP) on firm performance and the appropriateness of the sustainability reporting guidelines followed by the firms.
Design/methodology/approach
The present study is based on secondary data collected from annual reports and corporate sustainability reports of 28 listed Indian non-financial firms from 2008-2009 to 2013-2014. Content analysis is used to calculate the score in terms of level (binary coding system) and quality of disclosure (four-point scale). These scores are further used to examine the impact of CSP on firm performance by using an appropriate regression model.
Findings
The study finds that the average level of disclosure is 88 per cent, whereas the quality of disclosure is nearly 80 per cent. The influence of CSP (in terms of level and quality disclosure) on firm performance is positive and significant. Moreover, the study also reveals that the Global Reporting Initiatives framework is not sufficient enough to publish the sustainability report of any business concern. The outcomes of the study, thus, indicate that sustainability practices of Indian firms are not myth but approaching toward reality.
Originality/value
It is the first comprehensive study in India to analyze the corporate sustainability reporting practices encompassing different dimensions of sustainability.
51 citations
TL;DR: A number of tools, in this context, ini... as discussed by the authors, have been proposed for sustainability from the corporate sector is evidenced by over 13,000 companiesin 160 countries that have signed the United Nations Global Compact.
Abstract: Interest in sustainability from the corporate sector is evidenced by over 13,000 companiesin 160 countries that have signed the United Nations Global Compact. In thiscontext, a number of tools, ini ...
50 citations
TL;DR: In this article, the applicability of institutional theory to describe the adoption of sustainable procurement and concludes by presenting three theoretical propositions to explain sustainable procurement adoption, which can also be applied to several corporate social responsibility studies.
Abstract: Sustainable procurement and supply chain management studies are growing; however several scholars have criticised the lack of theoretical development accompanying this literature. Sustainable procurement and supply chain management activities form part of an organisation's path to adopt sustainability. Some scholars have suggested examining the application of management theories to describe the introduction of corporate sustainability to address this gap. Institutional theory is frequently used to describe how new practices are adopted in organisations and has also been applied to several corporate social responsibility studies. This conceptual paper examines the applicability of institutional theory to describe the adoption of sustainable procurement and concludes by presenting three theoretical propositions to explain sustainable procurement adoption.
50 citations