A systematic literature review on corporate sustainability: contributions, barriers, innovations and future possibilities

Environment Development and Sustainability, Год журнала: 2023, Номер 26(2), С. 3045 - 3079

Опубликована: Янв. 14, 2023

Язык: Английский

---

Moving beyond “the” business case: How to make corporate sustainability work

Business Strategy and the Environment, Год журнала: 2023, Номер 33(2), С. 776 - 787

Опубликована: Июль 31, 2023

Abstract One of the most investigated research topics in corporate sustainability literature is “the” business case. Long lionized for linking profit motive to environmental initiatives, case now vehemently criticized. These critics generally argue a return state and stronger regulatory frameworks. Others counter that because private sector's capabilities are uniquely suited realizing effective innovations outcomes, we must not abandon but further develop our understanding. In this view, firms' voluntary efforts key innovative solutions problems. This article overviews unites these seemingly disparate positions. We move field forward by placing context criticisms also opportunities more meaningful positive impacts from sustainability. Specifically, an orientation requires shifting broader “all stakeholders win” approach. entails impact orientation, collaborative approaches, economic restraint.

Язык: Английский

---

Do corporate social responsibility and technological innovation get along? A systematic review and future research agenda

Journal of Innovation & Knowledge, Год журнала: 2024, Номер 9(1), С. 100462 - 100462

Опубликована: Янв. 1, 2024

Corporate social responsibility (CSR) and technological innovation (TI) are two fundamental driving forces for sustainable development. The importance of the CSR-TI relationship has grown in prominence over recent years. This study is motivated by research questions: (1) What makes conclusions different? (2) Which emerging themes literature will likely set stage future work? Using VOSviewer co-occurrence analysis, this examines 67 scholarly works related fields from 1996 to 2023 36 leading journals answer these questions. paper a systematic review different perspectives. Addressing questions helps us clarify internal logic existing relationship, deepens understanding between CSR TI, provides glimpse future.

Язык: Английский

---

Sustainability impact assessment of new ventures: An emerging field of research

Journal of Cleaner Production, Год журнала: 2022, Номер 384, С. 135452 - 135452

Опубликована: Ноя. 30, 2022

Entrepreneurs and start-ups are key actors in implementing environmental innovation accelerating sustainability transitions. Thus, analyzing as well predicting the impact of entrepreneurial ventures is central to management entrepreneurship research. The performance, value incumbent firms their products services has been a topic business-related research for many years. However, assessing effects new such neglected area literature. This article therefore provides an overview, including definitions, conceptual framework, notions that can help guide inspire future agenda. In this way, it also serves introductory Journal Cleaner Production's special issue ‘Assessing forecasting ventures: Theories, methods, empirical evidence’.

Язык: Английский

---

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

Australian Accounting Review, Год журнала: 2023, Номер 33(4), С. 336 - 351

Опубликована: Авг. 26, 2023

Abstract The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This has until today considerably influenced development of field. Set against new sustainability challenges it is now time question if remains relevant or needs change, and what ways, address contemporary facing society. Taking stock research practice over last two decades, a conceptual discussion developed which based on extant literature authors’ extensive experience topic. Thus, paper looks back reflect developments from perspective towards how could be further future. It considers current future potential managers contribute sustainable development. can through: areas application thematic scopes targeting aspirational goals such as those represented by United Nations Sustainable Development Goals planetary boundaries; extending spatial scope beyond organisation into supply chains circular systems; social measures performance complement economic measures; providing information specific roles personnel using information; building awareness implementing drivers AI chatbots.

Язык: Английский

---

How management accounting practices integrate with big data analytics and its impact on corporate sustainability

Journal of financial reporting & accounting, Год журнала: 2023, Номер 22(2), С. 416 - 432

Опубликована: Сен. 5, 2023

Purpose This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, impact of integration analytics on performance development. Design/methodology/approach A qualitative case approach is used in this with multiple collecting tools as in-depth interviews observations, addition content analysis annual reports for year 2021, Almarai manufacturing (one leaders food beverage corporates Saudi Arabia other countries). Findings Research findings provide good insights about significant effective development, can assist form value-added strategies activities. limitations/implications The limitedly applied one a case; therefore, cannot be generalized. Thus, future research examine association current variables wide-scale applications different approaches contexts enrich findings. Moreover, may focus meta-verse environment explore benefits that could gain from features capabilities technology. Originality/value There gap regarding most previous studies focused two only variables; tries give important it.

Язык: Английский

---

Managing entrepreneurial and corporate contributions to sustainability transitions

Business Strategy and the Environment, Год журнала: 2022, Номер 32(2), С. 891 - 902

Опубликована: Апрель 17, 2022

Abstract To achieve an economy within ecological boundaries that meets the needs of all requires societal transitions (i.e. systemic changes collective cultures, structures and practices). Such a economic transition corporate entrepreneurial organisations to transform their businesses, business models roles. While importance companies for sustainable development has been acknowledged in existing literature link between transformations at organizational level sustainability beyond further investigation. This contribution therefore unpacks duality transitions: they are subject transformative society, can be leaders society. Companies challenged proactively manage simultaneous build‐up phase‐out unsustainable products, services practices. Key approaches transformation management discussed conclusions research practice deducted.

Язык: Английский

---

Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability

Accounting Auditing & Accountability Journal, Год журнала: 2022, Номер 36(2), С. 591 - 619

Опубликована: Авг. 24, 2022

Purpose This article explores and contrasts the views of two influential research projects within social environmental accounting space. Both advocate for sustainability. The first here referred to as Critical Social Environmental Accounting Project (CSEAP), was developed championed by Rob Gray calls immediate radical structural change. second one is called Pragmatic Sustainability Management (PSMAP), Stefan Schaltegger, advocates an entrepreneurial process creating solutions in joint stakeholder collaboration over time. Design/methodology/approach paper culmination a decade-long debate between Schaltegger CSEAP PSMAP, respectively. Specifically, differences agreements PSMAP on whether how companies should pursue sustainability role these efforts. focusses critical issues that exemplify tension their views: general goals, structure agency change transformation. Findings CSEAP's uncompromising antagonising approach accountability fundamental systemic with PSMAP's pragmatic its management entrepreneurship-orientated unwavering support transformative managers front lines. Despite apparent differences, also outlines areas agreement positions can move forward. Research limitations/implications tries reconcile language conceptional (SEA) (SMA) communities reduce confusion space what organisations plays this. authors hope different outlined this generates new insights topic. Practical implications While explored are primarily incompatible, each practice, education. Debates like crucial moving from discursive disagreement tolerant robust foundation forward achieving much-needed sustainable transitions economy society. Originality/value offer shared understandings, points continuing alternative nature forges bridge understanding where both sides learn other.

Язык: Английский

---

Understanding positive contributions to sustainability. A systematic review

Journal of Environmental Management, Год журнала: 2022, Номер 320, С. 115802 - 115802

Опубликована: Авг. 9, 2022

Язык: Английский

---

Modern slavery and the accounting profession

The British Accounting Review, Год журнала: 2023, Номер 55(3), С. 101174 - 101174

Опубликована: Янв. 9, 2023

Язык: Английский

---