The business case for sustainability in retrospect: A Scandinavian institutionalism perspective on the role of expert conferences in shaping the emerging “CSR and corporate sustainability space”

2018 ◽  
Vol 18 (3) ◽  
pp. e1855 ◽  
Author(s):  
Tim Breitbarth ◽  
Stefan Schaltegger ◽  
John Mahon
Keyword(s):  
Corporate Sustainability ◽  
Business Case ◽  
Scandinavian Institutionalism

scholarly journals Socially Responsible HR in Action: Learning from Corporations Listed on the Dow Jones Sustainability Index World 2018/2019

2021 ◽  
Vol 13 (6) ◽  
pp. 3237
Author(s):  
Pyounggu Baek ◽  
Taesung Kim
Keyword(s):  
Multinational Enterprises ◽  
Corporate Sustainability ◽  
Action Learning ◽  
Socially Responsible ◽  
Sustainability Index ◽  
Responsible Management ◽  
Dow Jones Sustainability Index ◽  
The Individual ◽  
Corporate Social

As ethical management, corporate social responsibility (CSR), and corporate sustainability (CS) are increasingly permeating business discourse, contemplating the role of human resources (HR) in helping organizations with socially responsible management is a proactive acceptance of stakeholders’ expectations while reinforcing the field’s identity and contribution. In response, the we examined the HR policies and practices of 46 multinational enterprises (MNEs) listed on the Dow Jones Sustainability Index (DJSI) World 2018/2019 to add new insights to the literature and inform the HR field on how to move forward with socially responsible HR. Content analysis and inductive conceptualization of the MNEs’ HR activities produced a triangular pyramid for socially responsible HR, constructed with eight major themes at the individual, organizational, and institutional levels. Building on the findings, we suggest implications for practice and research, and conclude with urging the HR community to demonstrate leadership in setting the agendas and facilitating change toward socially responsible management.

The Role of External Auditor Responsible in Examining and Assessing the Sustainability Dimensions of the Audited Companies

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Asaad Mohammed Ali Wahhab
Keyword(s):  
Statistical Analysis ◽  
Random Sample ◽  
Corporate Sustainability ◽  
Professional Responsibility ◽  
Global Reporting Initiative ◽  
External Auditors ◽  
The Future ◽  
Study Population ◽  
External Auditor

The study aims to identify the responsibility of the external auditor in examining and evaluating the dimensions of sustainability information from the perspective of the auditors who are working in Iraqi companies and auditing offices. To achieve this goal, a questionnaire was created and distributed to a random sample of the study population consisting of auditors working in Iraqi companies and auditing offices. 83 questionnaires were retrieved, and all were valid for statistical analysis, which indicates100% of the sample study. The results of the study show that there is awareness among the external auditors in Iraq about their responsibility to examine and evaluate information related to dimensions of economic, environmental and social and the governance rules for sustainability and their application of the standards on the global reporting initiative (GRI). Besides, the presence of high trend among the auditors causing them to be accountable to the society who are the stakeholders, causing problems that can hinder the performance of the auditors in fulfilling their professional responsibility. This study will highlight several pieces of evidence from the works of literature as references of information to the external auditor and the corporate sustainability in Iraq to the future empirical and theoretical researcher.

Translating sustainability strategies into performance: does sustainability performance management matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruzita Jusoh ◽  
Yazkhiruni Yahya ◽  
Suria Zainuddin ◽  
Kaveh Asiaei
Keyword(s):  
Performance Management ◽  
Resource Constraints ◽  
Corporate Sustainability ◽  
Content Type ◽  
Sustainability Performance ◽  
Mediating Role ◽  
Management Accountants ◽  
Accounting Control ◽  
Indirect Relationship

Purpose Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness. Design/methodology/approach Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia. Findings The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance. Practical implications As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP. Originality/value This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

scholarly journals Environment and Potential Affecting Investment Decision for Accommodation Business: Case of Less Visited Area in Samut Songkhram and Phatthalung Province

2021 ◽  
Vol 58 (2) ◽  
pp. 1706-1717
Author(s):  
Krisada Sungkhamanee, Piyadhida Sungkhamanee
Keyword(s):  
Financial Literacy ◽  
Investment Decision ◽  
Investment Decisions ◽  
Business Case ◽  
Potential Factors ◽  
Short Term Investment ◽  
The Impact ◽  
Moderating Role

Investment decisions have great importance in different sectors of various countries and these decisions are the basis on which the outcomes of the investments are based. However, there might be certain factors that might lead to the incorrect long term and short term investment decisions. In this regard, the current study has been conducted with the core motive to explore the impact casted by the environment and potential factors i.e. salience and overconfidence on the long term investment decisions for accommodation business along with the moderation of a variable i.e. financial literacy. To fulfill this objective, the researcher has collected data from the investors of accommodation businesses in Thailand. The collected data has been subjected to different statistical techniques and tools for analysis purpose and the results have been obtained. The results obtained by the analysis of the collected data indicate that salience and overconfidence have significant impact on the long term investment decision. In addition, the moderating role of financial literacy has also been found as significant in the study. The results suggest that the investors of the accommodation business must consider the aspects of salience and overconfidence before taking any long term investment decision to avoid failure of the investment decision.    

scholarly journals Analysis of social responsibility of mining companies in the international market

2021 ◽  
Vol 303 ◽  
pp. 01003
Author(s):  
Olena Kozyrieva ◽  
Nataliia Tkalenko ◽  
Valentina Vyhovska ◽  
Alina Pinchuk
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
International Market ◽  
World Market ◽  
The World ◽  
Governance Practice ◽  
Corporate Governance Practice ◽  
Corporate Social

The article proves that the implementation of the principles and use of the tools of corporate social responsibility can increase the reputation of the corporation and its activity in the world market. The purpose of the article is to substantiate and determine the role of corporate social responsibility of the mining and metals companies in ensuring and improving their reputation in the world market. The article substantiates that the low level of corporate governance practice and insufficient part of social contribution to the companies negatively affect formation of corporate social responsibility of the corporations. The article analyzes the indicators of Corporate sustainability and Transparency for 2018-2019 according to the professional rating of the largest Ukrainian mining and metals companies, based on leading international practices. The analysis of indicators made it possible to identify the proportional dependence of the reputation of the corporation on the measures of corporate social responsibility that the latter implements. It is determined on the basis of the study that corporate social responsibility is an effective tool to increase the competitiveness of mining and metals companies.

scholarly journals Independent board of directors and corporate sustainability: A South African and Nigerian perspective

2014 ◽  
Vol 3 (1) ◽  
pp. 58-68
Author(s):  
Collins Ngwakwe ◽  
Fortune Ganda ◽  
Oladele John Akinyomi
Keyword(s):  
South Africa ◽  
Sustainable Development ◽  
South African ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Annual Reports ◽  
Independent Directors ◽  
Environmental Reporting ◽  
Sustainability Disclosure

This paper examined the stance of independent directors on corporate sustainable development initiative in South Africa and Nigeria. This has become apposite considering the role of independent directors in corporate strategic decisions and performance. It is believed that independent boards strive to direct corporate decisions to protect the investors and thus improve financial performance. Given that sustainability initiative is currently occupying a vital strategic position in protecting firms against inherent and imminent climate change and financial risks, the paper undertakes a survey of South African and Nigerian companies to ascertain the role of independent directors on corporate sustainable development initiatives. Using a mix method of primary and secondary data analysis, the paper finds that independent boards in both countries of study understand the importance of sustainability; however a pragmatic stance on sustainability is more visible in South Africa where independent boards are members of and/or participate in nominating corporate sustainability committees. The paper suggests the need for improved detailed disclosure on sustainability in the Nigerian corporate annual reports; the Nigerian Stock Exchange may boost this initiative by establishing a social and environmental reporting index supported by an annual survey of company sustainability disclosure. It also suggests the need to include sustainability awareness and interest in the metrics that are used in the appointment of independent boards in Nigerian companies

Public Policies and the Role of State vs. Sustainable Business Models and Corporate Sustainability

2021 ◽  
pp. 61-73
Author(s):  
Wojciech Gonet
Keyword(s):  
Public Administration ◽  
Social Relations ◽  
Business Models ◽  
Corporate Sustainability ◽  
Sustainable Business ◽  
State Administration ◽  
The Status ◽  
Sustainable Business Models ◽  
Reducing Energy

The chapter examines the scope of public administration participation in ensuring that entrepreneurs comply with the principles of sustainable development. It was found that the activities of the state administration in this regard may consist in providing entrepreneurs with the status of applying ESG and CSR principles in their activities, then checking compliance with these principles, informing consumers about the consequences of using products and services produced by the entrepreneurs using the ESG and CSR principles. It was determined that the expectation for the application of ESG and CSR principles can also apply to public administration, which in its activity can contribute to environmental protection by reducing energy consumption in various forms, as well as improving social relations by eliminating corruption.

Business case effectiveness: the critical role of the organization

2020 ◽  
Vol 13 (5) ◽  
pp. 1051-1075
Author(s):  
Frank Einhorn ◽  
Jack Meredith ◽  
Carl Marnewick
Keyword(s):  
Critical Role ◽  
Organizational Factors ◽  
Business Case ◽  
It Projects ◽  
Online Questionnaire ◽  
Cross Sectional ◽  
Content Type ◽  
Business Cases ◽  
Effective Use

PurposeLiterature indicates that the business case for projects is difficult to use and suggests that there are organizational factors that can facilitate effective use of the business case. This paper aims to identify such facilitators, measure their presence and importance, and relate them to the actual practice of business case processes.Design/methodology/approachA cross sectional quantitative method was used, with data on facilitators and business case process usage gathered through an online questionnaire.FindingsThe findings for the 43 organizational facilitators are that each one is considered more important than its presence in the respondents' organizations. High correlations emerge between the presence of the facilitators and the use of business case processes, indicating the pivotal role of the facilitators.Research limitations/implicationsThe research was conducted for business IT projects implemented by organizations based in South Africa. It furthers our understanding of project business cases and suggests additional research avenues in this area.Practical implicationsThe findings indicate that organizations could improve key facilitators at an affordable cost. Such improvement would enable more effective use of the business case throughout the project's lifetime – from initial concept until planned benefits have been substantially realized. Better use of the business case would also support governance and increase the success rate of business IT projects.Originality/valueOrganizational facilitators of business case processes are identified and categorized for the first time, leading to measurements of their perceived importance and presence in organizations. Hence, the relationship between these facilitators and actual business case usage is determined, suggesting areas of optimum impact.

Sign in / Sign up

Export Citation Format

Share Document