Toward a sustainability organizational culture model

Journal of Cleaner Production, Год журнала: 2023, Номер 400, С. 136666 - 136666

Опубликована: Март 7, 2023

The relationship between organizational culture and corporate sustainability initiatives practices, such as cleaner production, is widely recognized, yet little known about an conducive to sustainability. Cleaner production entails managing the physical aspects of transforming organization's culture. However, existing research primarily investigates a that focuses on enhancing productivity. While sustainability-productive scanty, it concentrates cultural level artifacts leaving much unknown deeper levels conscious unconscious assumptions beliefs constitute essence present study aims at discovering cutting-edge knowledge It adapts Integrated Systematic Literature Review framework identify scholars from Scopus database who have played significant role in creating base their documents during past 27 years. As result, relevant descriptive statistics collective body knowledge, two schools thought, influential scholars, methodological issues are derived literature. Two frameworks sustainable transformation informed by work recognized key scholars. These highlight hitherto unacknowledged importance normative grounding values, delivering field Research, theoretical managerial implications review also discussed.

Язык: Английский

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Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector

Corporate Social Responsibility and Environmental Management, Год журнала: 2022, Номер 29(5), С. 1799 - 1815

Опубликована: Июнь 10, 2022

Abstract Based on the legitimacy theory, study enhances understanding of disclosure practices European companies operating in energy sector regarding adherence to Sustainable Development Goals (SDGs). Toward this end, analyses how SDGs reporting is evolving and what are most addressed context companies. The paper's ultimate contribution dive deep into such disclose their contributions determine whether they adopt a substantive or merely symbolic approach corporate legitimacy. To address research objectives, content analysis has been performed non‐financial reports published by sample 15 included Global Reporting Initiative database as reporters for period 2017–2019. Our findings suggest that while becoming an integral part disclosure, rather than substantial changes appear prevail, calling actions from legislators policy‐makers.

Язык: Английский

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Gender diversity and SDG disclosure: the mediating role of the sustainability committee

Journal of Applied Accounting Research, Год журнала: 2022, Номер 25(1), С. 171 - 193

Опубликована: Дек. 26, 2022

Purpose The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international longitudinal perspective. It also investigates role of Sustainability Committee (SC) as a possible factor that can mediate relationship SDG disclosure. Design/methodology/approach authors focused on annual Communication Progress (CoP) prepared annually by sample 526 companies 39 countries ten industry sectors along 2017–2020 period to evaluate Baron Kenny's (1986) three-step model is estimated test impact presence SC level mediating effect exerted Findings shed light usefulness CoP alternative reporting tool communicate progress against SDGs achievement, especially regarding 13 8. This evidences positively influences not only direct but mediated SC. Research limitations/implications Companies need consider women in enhancing effectiveness their governance mechanisms ability meet stakeholder information needs. Establishing specific represents valid mechanism ensures greater transparency about corporate actions tackled contribute toward enhances among International companies. Practical implications study's findings offer stimuli for policy-makers regulators reflect relevance communication provide overcome limitations Reports. Originality/value first companies' practices focusing CoPs. Further, best authors' knowledge, this tests disclosure, considering committee.

Язык: Английский

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Sustainable development goal reporting: Contrasting effects of institutional and organisational factors

Journal of Cleaner Production, Год журнала: 2023, Номер 411, С. 137339 - 137339

Опубликована: Апрель 27, 2023

Businesses are increasingly expected to disclose their progress towards sustainable development via engagement with the United Nations Sustainable Development Goals. Although there is increasing trend disclosure, corporate reporting on Goals varies in content and quality, posing a challenge assess improve quality of disclosure. To understand variation Goal it essential examine significant factors influencing reporting. Accordingly, this research aims investigate key drivers The study undertakes analysis sustainability reports from leading Australian companies conducts multinomial logistic regression provide evidence Using institutional theory agency theory, set hypothesised relationships between disclosures determinants disclosure developed. finds that practices developing driven by external organisational characteristics. concludes need for more robust measurement framework can support align business strategies goals. This makes several contributions literature providing empirical specific attributes disclosure; insights into potential motives reporting; unique index will be useful academics practitioners interested assessing ranking disclosures.

Язык: Английский

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Sufficient consumption as a missing link toward sustainability: The case of fast fashion

Journal of Cleaner Production, Год журнала: 2023, Номер 399, С. 136678 - 136678

Опубликована: Март 4, 2023

The fashion industry has been driven by limitless consumption-led growth spearheaded companies in the fast segment, with a dominant business model based on massive accelerated demand, production, consumption, and disposal. Despite companies' efforts to decouple pursuit of from its negative impacts, more sufficiency-driven approach seems imperative curb consumerism contribute effectively sustainability. This study draws literature build three-pillar framework potential strategies enable foster sufficient consumption reduce dependence sale new items, benefits expected for both consumers companies. Subsequently, it uses multiple case examine qualitatively annual reports issued during 2013–2014 2020–2021 sample ten top this segment. goal is assess whether these are embracing such strategies, what (if any) evolution occurs between two periods, 2030 Agenda SDG12 'Responsible production' plays mediating role their adoption, logic behind evolution. results show that, although adoption gaining momentum, tend first embrace less impact traditional modus operandi. Further, laxity enables profess commitment even when not addressing any consumption. aims give actors critical awareness issue provide practical guidance managers adopt combine decisively fully principles circular economy holistic It also advises avoid risk 'anti-consumerist washing'—a newly identified variant greenwashing—and proposes 'hierarchical pyramid rationalize consumption'.

Язык: Английский

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Does SDG disclosure reflect corporate underlying sustainability performance? Evidence from UN Global Compact participants

Journal of International Financial Management and Accounting, Год журнала: 2023, Номер 35(1), С. 214 - 260

Опубликована: Ноя. 3, 2023

Abstract The 2030 United Nations (UN) Agenda for Sustainable Development has posed unprecedented challenges to businesses integrate Goals (SDGs) concerns into their core operations and strategies improve transparency on SDG commitment toward investors other stakeholders. However, prior studies have questioned the significance of firms' disclosure practices, evidencing inadequacy. Nevertheless, despite burgeoning literature, extent which effectively reflects corporate sustainability performance is still unclear. Accordingly, using data from a large panel set comprising 635 companies 45 world countries 8 industry sectors over period 2016–2020, this study investigates relationship between environmental, social governance (ESG) sustainable development goals disclosure. Voluntary been measured index based each company's response uniform well‐designed communication progress (CoP) questionnaire drafted annually by business participants in Global Compact (UNGC). Several Tobit regressions estimated examine whether level retrieved CoPs underlying total individual ESG scores provided Refinitiv Eikon database. study's findings provide robust empirical evidence that positively affects disclosure, especially through environmental channels. Therefore, line with voluntary theory's arguments, highlights superior performers more prove high distinguish themselves eyes

Язык: Английский

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Integrating training for organizational sustainability: the application of Sustainable Development Goals globally

European journal of training and development, Год журнала: 2023, Номер 48(7/8), С. 730 - 748

Опубликована: Июль 17, 2023

Purpose This paper aims to emphasize integrating training for organizational sustainability with the United Nation’s (UN’s) Sustainable Development Goals (SDGs). It shows how SDGs can be included in training, development programs and incentives promote sustainable practices. guides organizations set long-term objectives stay competitive adapt changing conditions. Design/methodology/approach The conducts a review of literature on topic SDGs. research includes investigating 17 their specific areas improvement, benefits challenges best practices that have successfully integrated Findings findings this study were obtained through systematic topics human resource development, corporate social responsibility, integration ethical behavior. A total 36 articles selected from pool 120 identified comprehensive search electronic databases such as Scopus, Web Science Google Scholar. analyzed detail, information UN was also incorporated into analysis. focused examining impact sustainability. results analysis suggest has positive organizations. promoting practices, improving employee satisfaction productivity, reducing environmental enhancing organization’s reputation. found regular progress reviews are essential remain changes. Originality/value offers they provides practical guidance effectively incorporating programs, performance evaluations incentives. case studies SDGs, making it an original valuable looking within operations.

Язык: Английский

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From greenwashing to ESG‐washing: A focus on the circular economy field

Corporate Social Responsibility and Environmental Management, Год журнала: 2024, Номер 31(5), С. 4034 - 4046

Опубликована: Март 26, 2024

Abstract In the field of Corporate Social Responsibility (CSR) today, Environmental, and Governance (ESG) factors play a fundamental increasingly central role in evaluation corporate performance worldwide. The purpose this paper is to investigate whether recent phenomenon ESG issues has given rise new form greenwashing broad sense, not limited environmental sphere, but also extended social governance issues. examines companies engaged transition sustainable particular circular models are actually focusing on concrete actions less distorted communication. Specifically, measures were collected for 366 from most impactful industries different countries around world test relationships between performance, adoption economy ‘washing’ practices related stakeholder As requires only substantive action transparency, further research efforts needed better understand relationship these elements behavior.

Язык: Английский

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The role of business and management in driving the sustainable development goals (SDGs): Current insights and future directions from a systematic review

Business Strategy and the Environment, Год журнала: 2024, Номер 33(5), С. 4493 - 4529

Опубликована: Фев. 15, 2024

Abstract The pursuit of sustainable development goals (SDGs) extends beyond governmental responsibility, demanding active engagement from businesses and managers. This study systematically reviews SDG‐related research within the fields business management to elucidate their roles in advancing this global agenda. By analyzing a corpus pertinent studies Scopus Web Science through bibliometric–content analysis, not only identifies publication trends, prominent contributors, theories, contexts, methods but also uncovers evolving managers driving SDGs. main themes emerging analysis include (1) forging partnerships, practices, policies, reflecting businesses' role stakeholder collaboration policymaking; (2) addressing contemporary sustainability challenges like artificial intelligence dynamics economies; (3) balancing economic advancement with environmental sustainability, highlighting impact on ecological footprints importance green finance; (4) integrating financial considerations responsibility; (5) promoting equity well‐being, underscoring influence societal welfare; (6) shaping governance frameworks for production consumption. These collectively paint comprehensive picture how practices are crucial achieving SDGs, offering insights into current contributions, charting potential pathways future implementation.

Язык: Английский

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Challenging to Change? Examining the Link Between Public Participation and Greenwashing Based on Organizational Inertia

Sustainability, Год журнала: 2025, Номер 17(3), С. 1229 - 1229

Опубликована: Фев. 3, 2025

This study investigates the impact of public participation on corporate greenwashing behavior among listed companies in China from 2011 to 2019, set against a backdrop increasing global environmental regulations. Corporate greenwashing, characterized by misleading claims, poses significant barrier sustainable development. Despite recognition social governance, organizational inertia often prevents responding effectively. Our analysis reveals that leads stricter regulations, thereby reducing practices. finding remains robust through various tests, including variable substitution and model adjustments. However, we also find higher levels weaken positive influence combating greenwashing. Thus, this underscores necessity establishing mechanisms for can effectively shape decision-making, offering crucial insights enhancing accountability advancing

Язык: Английский

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