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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TL;DR: In this paper, the authors propose a model of how incumbents and new entrants engage in sustainable entrepreneurship and suggest that in the early stages of an industry's sustainability transformation, new entrants (Emerging Davids) are more likely than incumbents to pursue sustainabilityrelated opportunities.
937 citations
TL;DR: In this paper, the authors present a review of existing research and tools related to the business case for corporate sustainability, including theoretical frameworks, instrumental studies aiming to either prove or disprove a hypothesized causal sequence between corporate social or environmental performance and financial performance.
878 citations
TL;DR: In this paper, the authors identify and isolate the concept of the "triple bottom line" (TBL) as a core and dominant idea that continues to pervade business reporting, and business engagement with sustainability.
Abstract: This paper offers a critique of sustainability reporting and, in particular, a critique of the modern disconnect between the practice of sustainability reporting and what we consider to be the urgent issue of our era: sustaining the life-supporting ecological systems on which humanity and other species depend. Tracing the history of such reporting developments, we identify and isolate the concept of the ‘triple bottom line’ (TBL) as a core and dominant idea that continues to pervade business reporting, and business engagement with sustainability. Incorporating an entity’s economic, environmental and social performance indicators into its management and reporting processes, we argue, has become synonymous with corporate sustainability; in the process, concern for ecology has become sidelined. Moreover, this process has become reinforced and institutionalised through SustainAbility’s biennial benchmarking reports, KPMG’s triennial surveys of practice, initiatives by the accountancy profession and, particularly, the Global Reporting Initiative (GRI)’s sustainability reporting guidelines. We argue that the TBL and the GRI are insufficient conditions for organizations contributing to the sustaining of the Earth’s ecology. Paradoxically, they may reinforce business-as-usual and greater levels of un-sustainability.
765 citations
TL;DR: In this paper, the authors provide a closer examination of the suggested link between the cultural orientation of an organization and the pursuit of corporate sustainability principles, and assess whether it is possible for organizations to display a unified sustainability-oriented organizational culture, and whether organizations can become more sustainable through culture change.
752 citations
TL;DR: In this paper, a multi-step measurement model is developed that allows managers to evaluate their company-specific business case for CSR, and a case example illustrates the use of the model in practice.
749 citations