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Tourism education plays a key role in shaping students’ engagement withsustainability by providing them with the knowledge and skills to address environmental challenges and encouraging them to promote sustainable practices in the industry. This study explores how four years of tourism education at Prince of Songkla University in Phuket, Thailand, influence students’ knowledge, attitudes, and intentions towardsustainability. Despite gaining theoretical knowledge ofsustainability principles, the findings reveal a decline in students’ willingness to adopt environmental (...) class='Hi'>sustainability practices as their years of education increase. This may reflect a disconnect between classroom lessons and practical application, potentially due to limited practical learning experiences and the prevalent “eco-deficit culture” within the tourism industry, which often prioritizes profit over environmental responsibility. As a result, students may filter out information regarding environmentalsustainability despite theirsustainability education at the university. To support long-term engagement insustainability, the paper recommends revising curricula to include more experiential learning opportunities, interdisciplinary collaboration, and stronger partnerships with industry stakeholders. (shrink)

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Companies are expected to monitor sustainable behaviour to help improve performance, enhance reputation and increase chances of survival. This paper examines the relationship betweensustainability committees and independent external assurance on the inclusion ofsustainability-related targets in CEO compensation contracts. Using a sample of UK FTSE350 companies for 2011–2015 and controlling for governance and firm characteristics, we find both board-levelsustainability committees andsustainability reporting assurance have a positive and significant association with the inclusion of (...) class='Hi'>sustainability terms in compensation contracts. However, there is no joint impact between the voluntary use of independent external assurance and the role ofsustainability committees on CEO compensation contracts.Sustainability-related terms in compensation contracts are more likely to be included, and higher compensation is likely to be paid, when assurance is provided by a Big4 firm and when a company operates in asustainability-sensitive industry. Our findings highlight the potential of assuredsustainability reports in assessing CEO performance insustainability-related tasks, especially whensustainability metrics are included in CEO compensation contracts. Overall, our results suggest companies that invest in voluntary assurance are more likely to monitor management’s behaviour and be concerned about the achievement ofsustainability goals. (shrink)

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The main focus of this book is the normative or ethical aspects ofsustainability, including matters of justice in governance that is important tosustainability. The idea ofsustainability is widely perceived as having a normative dimension, often referred to as equity, but the character of this normative dimension is seldom explored. The book aims to fill this gap in the literature ofsustainability. It proposes a conceptualization ofsustainability that is geared to clarifying its (...) essential ethical structure. It framessustainability in terms of the capacity of natural systems to provide opportunities to live well, as well as the conduciveness of human practices and systems to preserving such opportunity into the distant future. It develops the idea ofsustainability as an art of preserving opportunity to live well – an ethically and scientifically grounded political art of living well together without diminishing opportunity to live well in the future. (shrink)

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According to Dr. Clare Graves, mankind has developed eight core value systems,1 as responses to prevailing circumstances. Given different contexts and value systems, a one-solution-fits-all concept of corporatesustainability is not reasonable. Therefore, this paper presents various definitions and forms ofsustainability, each linked to specific (societal) circumstances and related value systems. Asustainability matrix– an essential element of the overall European CorporateSustainability Framework – is described showing six types of organizations at different developmental stages, (...) with different forms of corporatesustainability, each supported by specific institutional arrangements. (shrink)

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This essay evolved from my keynote address for the plenary session of the ASEAN Conference for Young Scientists 2019 organized by the ASEAN Secretariat, Vietnam Ministry of Science and Technology—whose main theme issustainability science—organized at Hanoi-based Phenikaa University. It has also benefited from my advisory work for the International Union for Conservation of Nature (IUCN).

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Over the last two decades, corporatesustainability has been established as a legitimate research topic among management and organization scholars. This introductory article explores potential avenues for advances in research on corporatesustainability by readdressing some of the fundamental aspects of thesustainability debate and approaching some novel perspectives and insights from outside the corporatesustainability field. This essay also sketches out how each of the six articles of this special issue contribute to the literature by (...) going back to some of the conceptual roots ofsustainability and/or by offering novel perspectives for research on corporatesustainability. As these six articles and the outlook on future research opportunities show, broadening the inquiry of corporatesustainability in terms of topics, theories, and methodologies holds considerable potential to improve our understanding of how decision makers and organizations respond tosustainability. (shrink)

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The study empirically investigates the relationship between corporate governance and the triple bottom linesustainability performance through the lens of agency theory and stakeholder theory. We claim, in fact, that no single theory fully accounts for all the hypothesised relationships. We measuresustainability performance through manual content analysis onsustainability reports of the US-based companies. The study extends the existing literature by investigating the impact of selected corporate governance mechanisms on each dimension ofsustainability performance, as (...) defined by the GRI framework. Our approach allows to identify which governance mechanisms foster triple bottom line performance, also revealing that some mechanisms fit only specific dimension ofsustainability. The fact-based findings provide support for a new beginning in the theorising process in which the theories must try not only to provide rationale for the impact of corporate governance onsustainability, but also to explain which dimension ofsustainability might be more affected. The most important implication for practitioners is the support forsustainability practices, which may be gained through implementation of particular corporate governance mechanisms. The findings contribute also to the improvement of the ongoing standard setting process, in particular as it concerns the in-depth revision of the economic dimension ofsustainability carried out under the new GRI framework. (shrink)

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ABSTRACT:This article reviews four key orientations in environmental ethics that range from an instrumental understanding ofsustainability to one that acknowledges the intrinsic value of sustainable behavior. It then shows that the current scholarly discourse around corporatesustainability management—as reflected in environment management, corporate social responsibility, and corporate political activity —mostly favors an instrumental perspective onsustainability. Sustainable business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based on these observations, (...) we speculate about what corporatesustainability management might look like if it applied ethical orientations that emphasize the intrinsic value of nature. This discussion also includes an introduction to two articles in this special section focused on the role of the environmental manager andsustainability standards, both of which offer paths for incorporating intrinsic valuation of the environment intosustainability management. (shrink)

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Little is known about when corporate social responsibility (CSR) leads to asustainability case (i.e., to improvements in environmental and social performance). Building on various forms of decoupling, we develop a theoretical framework for examining pathways from institutional pressures through CSR management tosustainability performance. To empirically identify such pathways, we apply fuzzy-set qualitative comparative analysis (fsQCA) to an extensive dataset from 19 large companies. We discover that different pathways are associated with environmental and social performance (non)improvements, and (...) that pathways to success and failure are for the most part not symmetrical. We identify two pathways to improved environmental performance: an exogenous and an endogenous one. We find two pathways to improved social performance that both involve integrating social responsibility into the core business. Pathways to nonimprovements are multiple, suggesting that failure can occur in a number of ways, while there are only a few pathways tosustainability performance improvements. (shrink)

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This manuscript proposes that tax avoidance can be better understood and mitigated as asustainability problem. Tax avoidance is not just a financial problem for tax authorities, but one that erodes critical common spaces necessary for the smooth functioning of regulatory compliance, organizational integrity, and society. Defining tax avoidance as asustainability problem offers a broader and more holistic understanding of the organizational and societal consequences of tax avoidance behavior.Sustainability is also a mature and legitimized concept (...) that can readily incorporate taxation. A variety of establishedsustainability metrics have the capacity to incorporate anti-tax avoidance measures or publicize firms that engage in fair tax practices. This manuscript concludes that integratingsustainability principles, in conjunction with important extant work on corporate social responsibility and taxation, can advance the goals of decreasing the occurrence and acceptability of tax avoidance. (shrink)

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Traditionally, interdisciplinarity has been taken to require conceptual or theoretical integration. However, in the emerging field ofsustainability science this kind of integration is often lacking. Indeed sometimes it is regarded as an obstacle to interdisciplinarity. Drawing on examples fromsustainability science, we show that problem-feeding, i.e. the transfer of problems, is a common and fruitful-looking way of connecting disparate disciplines and establishing interdisciplinarity. We identify two species of problem-feeding: unilateral and bilateral. Which of these is at issue (...) depends on whether solutions to the problem are fed back to the discipline in which the problem originated. We suggest that there is an interesting difference between the problem-feeding approach to interdisciplinarity and the traditional integrative perspective suggested by among others Erich Jantsch and his colleagues. The interdisciplinarity resulting from problem-feeding between researchers can be local and temporary and does not require collaboration between proximate disciplines. By contrast, to make good sense of traditional integrative interdisciplinarity we must arguably associate it with a longer-term, global form of close, interdisciplinary collaboration. (shrink)

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Business Ethics, the Environment &Responsibility, EarlyView.

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This paper evaluates the ways in which European business schools are implementingsustainability and ethics into their curricula. Drawing on data gathered by a recent large study that the Academy of Business in Society conducted in cooperation with EFMD, we map the approaches that schools are currently employing by drawing on and expanding Rusinko’s :507–519 2010) and Godemann et al.’s matrice of integratingsustainability in business and management schools. We show that most schools adopt one or more of (...) the four approaches outlined by Godemann et al.. However, we also argue that a fifth dimension needs to be added as the existing matrices do not capture the systemic nature of such curricular initiatives and how these are influenced by internal factors within the business school and external factors beyond. We suggest calling this fifth dimension ‘Systemic Institutional Integration’ and demonstrate that any business school which aims to integratesustainability further into the curricula cannot succeed without the following: Systemic thinking and systemic leadership, Connectedness to business, the natural environment and society and Institutional capacity building. Utilising further literature and the answers provided by the deans and faculty, we discuss each factor in turn and suggest paths towards the successful systemic institutional integration ofsustainability and ethics into management education. (shrink)

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This study examines how the leading beverage company handles the strategic paradox between its core business and the social issue of obesity. A discursive analysis reveals how the organization does embrace a social goal related to obesity but not the paradoxical tension between this goal and its core business. The analysis further shows how the tension, along with the responsibility for the social goal, is projected outside the organization. This response is underpinned by the paradoxical constructions of consumers and the (...) concept of obesity in the organization’s communication. Based on these findings, I outline a new type of process for projection, one of the defensive mechanisms recognized in the literature. The findings increase our understanding of defensive responses to organizational paradoxes and help distinguish between different kinds of strategic paradoxes. They also highlight the need to further open up the complexity and multiplicity of strategic paradoxes related to corporatesustainability. (shrink)

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This paper contributes to the ongoing discussion ofsustainability behaviors by introducing the construct of perceived organizational support toward the environment. We propose and empirically test an integrated model whereby we test the association of POS-E with employees’ organizational citizenship behaviors toward the environment as well as to job attitudes. Results indicated that POS-E was positively related to OCB-E, job satisfaction, organizational identification, and psychological empowerment, and negatively related to turnover intentions. We also found that psychological empowerment partially mediated (...) the relationship between POS-E and the dependent variables. We discuss the theoretical implications as well as practical implications for managers seeking to encouragesustainability in their organizations. (shrink)

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Existing research posits that decision makers use specific cognitive frames to manage tensions insustainability. However, we know less about how the cognitive frames of individuals at different levels in organization interact and what these interactions imply for managingsustainability tensions, such as in Bottom of the Pyramid projects. To address this omission, we ask do organizational and project leaders differ in their understanding of tensions in a BOP project, and if so, how? We answer this question by (...) drawing on a 5-year study of a BOP project of a global pharmaceutical company in India. In line with the existing research, we found three kinds of frames—paradoxical, business case, and business—held differently across organizational levels and over time. We also found that the shift in frames of both project and organizational leaders was mediated by the decision-making horizon. The initial divergence across organizational levels, seen in paradoxical and business frames, was mediated by long-term decision-making horizon. However, there was an eventual convergence toward business frames associated with the shift from long- to shorter-term decision-making horizons and one that led to the project’s closure. We contribute by proposing a dynamic model of cognitive frames insustainability, where the research has either alluded to top-down or bottom-up understanding. (shrink)

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Responsible management competences are the skills of managers to deal with the triple bottom line, stakeholder value and moral dilemmas. In this paper, we analyse how managers develop responsible management competences and how the competences interact with capabilities at the organisational level. The paper contributes to the responsible management literature by integrating research on absorptive capacity and organisational learning. By creating intersections between these disparate research streams, this study enables a better understanding of the development of responsible management competences. The (...) paper is a systematic literature review on environmental competences, which are a type of responsible management competences referring to the managerial skills aimed at improving environmentalsustainability. The findings demonstrate that managers who are able to recognize and acquire external knowledge develop environmental competences, and organisations capable of assimilating, transforming and exploiting knowledge develop environmental capabilities. The paper establishes that a dynamic and recursive relation exists between environmental competences and capabilities. Antecedents and contextual conditions specific to asustainability context, such as eco-centric values and stakeholder pressures, influence the development of environmental competences. The study shows that environmental competences have a positive direct effect on environmental performance, and an indirect effect as a mediator between environmental capabilities and performance. (shrink)

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To address the prevalence and complexities of sustainable development challenges around the world, organizations in the business, government, and non-profit sectors are increasingly collaborating via multi-stakeholder partnerships. Because complex problems can be neither understood nor addressed by a single organization, it is necessary to bring together the knowledge and resources of many stakeholders. Yet, how these partnerships coordinate their collaborative activities to achieve mutual and organization-specific goals is not well understood. This study takes an organization design perspective of collaborative decision-making (...) processes to explore how they impact the effectiveness of multi-stakeholder partnerships. We compare the decision-making processes of 94sustainability-focused multi-stakeholder partnerships and find that collaborative decision-making has an indirect and positive impact on partnership capacity through systems that keep partners informed, coordinate partner interactions, and facilitate ongoing learning. The implications of this study for multi-stakeholder partnership research and practice are that partnership capacity is contingent on the design of decision-making processes, as well as internal mechanisms that coordinate and monitor collaborative activities. (shrink)

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The purpose of the study is to observe the impact of policy intervention on financialsustainability using the structural vector autoregression analysis. The population of the study is the manufacturing sector of Pakistan, which is an emerging economy. Data for 249 firms operating in the manufacturing sector are taken, collected from Datastream from 2005 to 2019, with total observations of 2,400. To conduct the analysis, R software is used for its better visualization. Results show that firm performance, corporate governance, (...) and sectoral policies have a positive and long-term impact on financialsustainability, whereas earning management and financialization not only have a negative impact, but this impact affects the operations of the corporate for a longer period. This study would be helpful for policymakers as it gives a framework for financialsustainability based on the policies and strategies developed by the sector. (shrink)

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Prior research onsustainability in business often assumes that decisions on social and environmental investments are made for instrumental reasons, which points to causal relationships between corporate financial performance and corporate social and environmental commitment. In other words, social or environmental commitment should predict higher financial performance. The theoretical premise ofsustainability, however, is based on a systems perspective, which implies a tighter integration between corporate financial performance and corporate commitment to social and environmental issues. In this paper, (...) we describe the important theoretical differences between an instrumental and integrative logic in managing businesssustainability. We test the presence of each logic using data from 738 firms over 13 years and find evidence of integrative logic applied in business. (shrink)

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Careersustainability is a well-researched issue in academics and other sectors. Technology advancements and COVID-19 have jeopardized careersustainability. Numerous studies have explored the influence of individual characteristics on careersustainability, but few have focused on leadership. In addition, cultural factors must be considered because leadership is rooted in culture. In particular, inclusive leadership reflects traditional Chinese culture. Therefore, based on self-determination social exchange theories, we analyzed the effects of inclusive leadership on careersustainability as well (...) as the roles of thriving at work and supervisor developmental feedback in careersustainability. In total, 363 samples were collected from China. The results revealed that inclusive leadership improves careersustainability through SDF and thriving at work. Theoretically, our study fills the research gap and establishes a mechanism and theoretical framework for inclusive leadership and careersustainability. Practically, we offer guidance for enterprises to cultivate inclusive leadership and improve careersustainability. (shrink)

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Value systems, goals, beliefs, and worldviews need to be changed to leverage thesustainability transformation within the human society, as they define how humans interact with nature, generate knowledge and technologies, and utilize natural and artificial resources. Therefore, the humanistic values of this era demand the inclusion of environmentalsustainability, and building an eco-surplus culture is essential for the social transition away from eco-deficit dystopia. The Topical Collection welcomes viewpoints, reviews, and theoretical and empirical work.

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Drawing on managerial discretion and conflicting institutional logics literature, this study investigates the relation between the personalsustainability behaviors of owner–managers and the corporatesustainability practices of SMEs. The research proposes a contingency model that assesses the moderating effects of perceived economic advantages and environmental hostility on this relationship. Based on linear hierarchical multiple regression analyses of a cross-sectoral sample of French SMEs, the results suggest a positive influence of the manager's PSB on the SME's CS practices that (...) appears to be differently moderated depending on the type of practice considered. The influence on environmental practices is fostered through the perception of economic advantages. The influence on workplace practices is only effective when the business environment is deemed benign and the influence on community practices is dampened by the perception of environmental hostility. Highlighting the trade-off between the manager's personal values and the SME's economic constraints, these findings contribute to a better understanding of the critical antecedents ofsustainability in small businesses. (shrink)

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This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation forsustainability leadership, when compared to firms that do not enjoy such reputation. The results are interpreted through the lens of a framework combining signalling theory and resource-based theory, according to which firms signal their commitment tosustainability to influence the external perception of reputation. A firm’s reputation for being committed to (...) class='Hi'>sustainability is an intangible resource that can increase the value of a firm’s expected cash flows and/or reduce the variability of its cash flows. Our findings are according to expectations and show that the net income of firms with goodsustainability reputation has a higher valuation by the market, when compared to their counterparts. (shrink)

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This paper analyzes the impacts of index inclusions and exclusions on corporate sustainable firms by studying a sample of US stocks that are added to or deleted from the Dow JonesSustainability World Index over the period 2002-2008. The impacts are measured in terms of stock return, risk and liquidity. We cannot find any strong evidence that announcement per se has any significant impact on stock return and risk. However, on the day of change, index inclusion (exclusion) stocks experience (...) a significant but temporary increase (decrease) in stock return. Liquidity deteriorates after the announcement day and bounces back significantly near the day of change. Systematic risk shows little change after announcements. But, idiosyncratic risk is higher after announcements. The overall results support Harris and Eitan's (The Journal of Finance 41(4), 815-829, 1986) price pressure hypothesis, which posits that event announcement does not carry information and any shift in demand (and hence the corresponding price change and liquidity change) is temporary. (shrink)

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This paper offers observations on people’s lived experience of the food system in Michigan during the early Covid-19 pandemic as an initial critical foray into the everyday pandemic food world. The Covid-19 crisis illuminates a myriad of adaptive food behaviors, as people struggle to address their destabilized lives, including the casual acknowledgement of the pandemic, then anxiety of the unknown, the subsequent new dependency, and the possible emergence of a new normal. The pandemic makes the injustices inherent in the food (...) system apparent across communities, demonstrating that food injustice destabilizes all members of the food system, regardless of their social location. The challenges of eating in a pandemic also reinforce the importance of building a sustainable food system; the challenges of food sovereignty and foodsustainability are inextricably linked, and the pandemic lays this bare. (shrink)

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Sustainability challenges typically occur across sectoral boundaries, calling the state, market, and civil society to action. Although consensus exists on the merits of cross-sector collaboration, our understanding of whether and how it can create value for various, collaborating stakeholders is still limited. This special issue focuses on how new combined knowledge on cross-sector collaboration and business models forsustainability can inform the academic and practitioner debates aboutsustainability challenges and solutions. We discuss how cross-sector collaboration can play (...) an important role for the transition to new and potentiallysustainability-driven business models given that value creation, delivery, and capture of organizations are intimately related to the collaborative ties with their stakeholders. Sustainable alternatives to conventional business models tend to adopt a more holistic perspective of business by broadening the spectrum of solutions and stakeholders and, when aligned with cross-sector collaboration, can contribute new ways of addressing the wickedsustainability problems humanity faces. (shrink)

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There is widespread consensus among policymakers that climate change and digitalisation constitute the most pressing global transformations shaping human life in the 21st century. Seeking to address the challenges arising at this juncture, governments, technologists and scientists alike increasingly herald artificial intelligence (AI) as a vehicle to propel climate change mitigation and adaptation. In this paper, we explore the intersection of digitalisation and climate change by examining the deployment of AI in government-led climate action. Building on participant observations conducted in (...) the context of the “Civic Tech Lab for Green”—a government-funded public interest AI initiative—and eight expert interviews, we investigate how AI shapes the negotiation of environmentalsustainability as an issue of public interest. Challenging the prescribed means–end relationship between AI and environmental protection, we argue that the unquestioned investment in AI curtails political imagination and displaces discussion of climate “problems” and possible “solutions” with “technology education”. This line of argumentation is rooted in empirical findings that illuminate three key tensions in current coproduction efforts: “AI talk vs. AI walk”, “civics washing vs. civics involvement” and “public invitation vs. public participation”. Emphasising the importance of re-exploring the innovative state in climate governance, this paper extends academic literature in science and technology studies that examines public participation in climate change adaptation by shedding light on the emergent phenomenon of public interest AI. (shrink)

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Achievingsustainability as a firm outcome is increasingly a concern for CEOs. Attention breadth (executive attention where attention is focused on a variety of areas simultaneously) is an important capability for CEOs to have in order to achievesustainability performance at the firm level, assustainability requires attending to multiple areas simultaneously including environmental, social, and governance dimensions as well as financial performance. To further explicate the development of attention breadth, I explore the two socio-cognitive antecedents of (...) attention breadth—career experience and social ties. Additionally, I examine the impact of CEO attention breadth onsustainability performance. A content analysis of letters to shareholders from a sample of Fortune 500 firms together with other archival data show an indirect influence of career experience and social ties onsustainability performance through the mediator of attention breadth. In particular, the number of social ties is shown to have more influence than career experience in determining the level of attention breadth, which I argue and show, ultimately leads to improvedsustainability performance represented by a broader and more complex set of firm outcomes. The findings shed light on the antecedents ofsustainability performance and expand the understanding of executive attention. (shrink)

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This study aims to address how and when retailers’sustainability efforts translate into positive consumer responses. Hypotheses are developed and tested through a scenario-based experiment among 672 consumers. Retailers’ assortmentsustainability and distributionsustainability are manipulated. Retailers’sustainability efforts lead to positive consumer responses via two underlying mechanisms: consumers’ identification with the store and store legitimacy. The effects ofsustainability efforts are strengthened if consumers have personal norms favoring shopping at environmentally friendly stores. Remarkably, when (...) controlling for moderation by personal norms, social norms weaken the effects. The findings show that traditional marketing mix elements provide opportunities for retailers to improve their organizations’ bottom line and positively affect consumer well-being. This study helps retailers decide whether or not to invest in and communicate aboutsustainability. Past research has shown the clear potential for positive consumer responses to firms’sustainability efforts, but little is known about the underlying mechanisms and the conditions under which such responses take place. This study advances theory by examining personal and social factors as mediators and moderators of the retailers’sustainability efforts–consumer responses relationship. (shrink)

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This paper evaluates the ways in which European business schools are implementingsustainability and ethics into their curricula. Drawing on data gathered by a recent large study that the Academy of Business in Society conducted in cooperation with EFMD, we map the approaches that schools are currently employing by drawing on and expanding Rusinko’s :507–519 2010) and Godemann et al.’s matrice of integratingsustainability in business and management schools. We show that most schools adopt one or more of (...) the four approaches outlined by Godemann et al.. However, we also argue that a fifth dimension needs to be added as the existing matrices do not capture the systemic nature of such curricular initiatives and how these are influenced by internal factors within the business school and external factors beyond. We suggest calling this fifth dimension ‘Systemic Institutional Integration’ and demonstrate that any business school which aims to integratesustainability further into the curricula cannot succeed without the following: Systemic thinking and systemic leadership, Connectedness to business, the natural environment and society and Institutional capacity building. Utilising further literature and the answers provided by the deans and faculty, we discuss each factor in turn and suggest paths towards the successful systemic institutional integration ofsustainability and ethics into management education. (shrink)

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We draw from upper echelons theory to investigate whether the presence of a chiefsustainability officer (CSO) is associated with better corporate environmental performance in highly polluting industries. Such firms are under strong pressure to remediate environmental damage, to comply with regulations, and to even exceed environmental standards. CSOs in these firms are likely to be hired as legitimate agents to lead and successfully implement environmental strategy aimed at reducing pollution levels. Interestingly and contrary to our expectations, we found (...) that the presence of a CSO is associated with higher levels of pollution emissions. Nonetheless, we found that the CSO has a positive influence on a firm’s environmental performance if faced with strict environmental regulations. We argue that the enforcement of environmental regulations enhances monitoring and accountability of pollution emissions. The sample for this study comprised all the S&P 500 firms required by the Environmental Protection Agency to annually report their toxic emissions to the Toxic Release Inventory. Data were collected for a 6-year period from 2006 to 2011. We used a panel data regression and employed propensity score matching to correct for potential endogeneity problems. (shrink)

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This paper examines whether and to what extent the overall business strategy influences the firm’s mismanagement ofsustainability. Specifically, an empirical measure for the mismanagement ofsustainability is developed by exploiting the newly available materiality guidelines for US firms to define industry-specific materialsustainability issues. Using this measure, this paper shows that mismanagement ofsustainability can represent unethical business behavior when firms intentionally perform better on immaterial issues than on material issues by diverting stakeholders’ attention from (...) the firm’s low overallsustainability performance. This paper assumes that the right business strategy can prevent such unethical actions. Based on Miles and Snow’s organizational theory, this paper distinguishes between Prospector and Defender business strategies. By employing multiple firm-level panel regressions, the findings suggest that Prospector-type firms are more likely to mismanagesustainability issues compared to Defender-type firms intentionally. The results give implications for researchers, regulators and standard setters, auditors,sustainability practitioners, and scholars. (shrink)

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This research focuses on examining the relationship between some attributes of assurance providers and the level ofsustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation (...) and industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in asustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about asustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

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Given the potential that environmentally oriented anti-consumption (EOA) has in achieving environmentalsustainability, the authors draw upon marketing, management, environmental, and psychology studies to conceptualize and delimit EOA, differentiating it from other (related but distinct) phenomena. In addition, the authors review the available literature at the individual (micro) level and summarize research on the antecedents and meanings of broad and specific/strict EOA practices with different targets. Furthermore, the authors propose an agenda for future research, which reflects on EOA not (...) only at the individual (micro) level, but also lays out new opportunities for EOA work at organizational (meso), industry, and national (macro) levels. The work presented here hopes to spark multilevel research on EOA, its antecedents and consequences, and reactions to EOA phenomena. (shrink)

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In this paper, we identify and discuss howsustainability reporting has spread throughout the Australian business community over the past twenty years or so. We identified all Australian business organisations that have produced asustainability report since 1995, and we undertook an interview survey with managers of reporting companies. By incorporating a wide range and large number of reporting companies, we offer insights beyond those obtained from traditional report content analysis and from close analyses of singular case-study organisations. (...) We reveal thatsustainability reporting has deepened in a few high-impact industries, and it has spread to a small number of firms in a wide range of low-impact industries. We tested whether there were any relationships between the drivers of reporting and the experiences of different types of reporting firms. Many of the relationships we observed were not as clear or as consistent as expected.Sustainability reporting is, however, of strategic importance to reporting companies. Given the small number of reporters in Australia, we raise the possibility of strategic differentiation as a key driver of reporting behaviour and suggest further studies to explore institutional fields that may be shapingsustainability reporting practice. (shrink)

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This article proposes an alternative approach insustainability assessment. The conceptual framework was developed by modifying Ken Wilber's All Quadrants, All Levels (AQAL) approach, and focuses on the inter-relatedness/inter-connection of various perspectives inherent to the concept ofsustainability. To look at how our framework can facilitate the practice ofsustainability assessment, we apply the framework to examine the relationships between social systems and the environmental changes in the Ili River basin across the period 1900?2008. This approach enables (...) us to investigate the environmental problems of the Ili River basin in a four-quadrant framework, and combine the empirics of quadrants obtained from traditional disciplinary methodologies. The four-quadrant framework adopted in this study illustrates the interlocking relationships among various perspectives of environmental issues in the Ili River basin, namely, physical perspective, personal perspective, cultural perspective, and social perspective. In particular, the protruding development (evolution) of the lower right dimension is the fundamental cause of the environmental degradation and its related social problems in the Ili River basin. Compared to other established approaches in literature that emphasize on the tradeoffs of various perspectives ofsustainability, our findings indicate the potential contributions of four-quadrant framework tosustainability assessment through its focus on the inter-relatedness/inter-connection of different perspectives. (shrink)

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Cognitive frames help companies make sense of the intrinsic tensions ofsustainability issues and influence how they respond to calls forsustainability over time. Yet, cognitive frames have been investigated as a static feature and previous studies have overlooked the evolutionary dynamics that can lead an organization to change its own frame. This study observes the evolution of life cycle management implementation through the theory of cognitive frames. We conducted a longitudinal multiple case study of 10 SMEs involved (...) in a European‐funded project. Over a three‐year period we examined how cognitive approaches tosustainability issues changed according to different learning mindsets. A total of three cognitive frames and two learning mindsets were revealed from the analysis, thus providing two important contributions. First, cognitive frames are not static in time, but can change to give more importance to the environmentalsustainability of a life cycle. Second, the type of learning mindsets that managers in SMEs share can trigger changes in organizational cognitive frames. (shrink)

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Decisions made by supply chain managers have a far-reaching impact on the economic, environmental, and social performance of entire supply chains, even though many activities in the supply chain occur beyond the direct control of those managers. Some firms establish a line of moral disengagement, beyond which they distance themselves from the impact of the activities of the supply chain. This research addresses the question of why some managers choose to take responsibility for thesustainability of their supply chain, (...) while others do not. We argue that the ethical predisposition and moral complexity of the individual employee moderates the interpretation of the drivers ofsustainability, increasing or decreasing their ability to build a business case for supply chain responsibility. We also argue that ethical predisposition moderates the likelihood of a business case being enacted. We then discuss theoretical and managerial implications resulting from this finding. (shrink)

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A central task in efforts to identify pathways to ecologically and socially sustainable economies is to reduce inequality and poverty while reducing material consumption, which has recently inspired future post-growth scenarios. We build a model to explore the potential of a universal basic income (UBI) to serve these objectives. Starting from the observation that post-growth trajectories can take very different forms we analyze UBI in two scenarios advanced in the literature. Comparing UBI in a “local self-sufficiency” economy to a UBI (...) in an “automation” economy, we show that although both scenarios satisfy centralsustainability criteria, the impact of a UBI would differ greatly between these contexts. Our analysis shows that a UBI is less compatible with a labor-intensive local self-sufficiency economy than a capital-intensive, high tech economy. We conclude that the feasibility and attractiveness of a UBI in a post-growth scenario depends greatly on the specific characteristics of the economy. (shrink)

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The practice of relational leadership is essential for dealing with the increasingly urgent and complex social, economic and environmental issues that characterizesustainability. Despite growing attention to both relational leadership and leadership forsustainability, an ethical understanding of both is limited. This is problematic as bothsustainability and relational leadership are rife with moral implications. This paper conceptually explores how the moral theory of ‘ethics of care’ can help to illuminate the ethical dimensions of relational leadership for (...)sustainability. In doing so, the implications of ethics of care more broadly for the practice of relational leadership development are elaborated. From a caring perspective, a ‘relational stance’ or logic of effectiveness can be fostered through engaging in a reflective process of moral education through conversation. In starting this dialogue, we can begin to build capacity for relational leadership forsustainability and, thus, support the development of individual well-being and organizational and societal flourishing. (shrink)

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Sustainability is typically viewed as consisting of three forces, economic, social, and ecological, in tension with one another. In this paper, we address the dangers posed to societalsustainability. The concern being addressed is the very survival of societies where the rights of individuals, personal and collective freedoms, an independent judiciary and media, and democracy, despite its messiness, are highly valued. We argue that, as a result of various technological innovations, a range of dysfunctional impacts are threatening social (...) and political stability. For instance, robotics and automation are replacing human labor and decision-making in a range of industries; search engines, monetized through advertising, have access to, and track, our interests and preferences; social media, in connecting us to one another often know more about us than we ourselves do, enabling them to profit in ways which may not coincide with our well-being; online retailers have not only acquired the ability to track and predict our buying choices, but also they can squeeze vendors based on their outsize bargaining power; and, in general, virtual technologies have changed both the way we think and our sense of self. With the rising deployment of the Internet of Things, and developments in machine learning and artificial intelligence, the threats to individual freedoms and rights, societal cohesion and harmony, employment and economic well-being, and trust in democracy are being ratcheted up. This paper lauds the benefits and addresses the harm wrought by the high tech giants in Information and Communication Technologies. The search for rapidly growing revenues drives firms to accelerate product innovation without fully investigating the entire gamut of their impacts. As greater wealth accrues to the leaders of tech firms, inequalities within firms and societies are widening, creating social tensions and political ferment. We explore the ethical nature of the challenge employing a simple utilitarian calculus, complemented by approaches rooted in rights, justice, and the common good. Various options to address the challenges posed by ICTs are considered and evaluated. We argue that regulation may do little more than slow down the damage to society, particularly since societal values and political preferences vary internationally. Firms need to establish ethical standards, imbuing the upholders of these standards with sufficient authority, while creating a culture of morality. User involvement and activism, and shareholders’ concerns for thesustainability of societies on whose continued prosperity they depend, are imperative to humanity’s ability to decide the future direction of technology. (shrink)

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This paper offers a critique ofsustainability reporting and, in particular, a critique of the modern disconnect between the practice ofsustainability 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 withsustainability. Incorporating an entity’s economic, environmental and social performance indicators into its management and reporting processes, we argue, has become synonymous with corporatesustainability; in the process, concern for ecology has become sidelined. Moreover, this process has become reinforced and institutionalised throughSustainAbility’s biennial benchmarking reports, KPMG’s triennial surveys of practice, initiatives by the accountancy profession and, particularly, the Global Reporting Initiative (GRI)’ssustainability 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. (shrink)

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Discussions of the desirability and ethical justifiability of sustainable agriculture are frequently impeded, if not derailed by the variety of meanings attached to the term “sustainable.” This paper suggests a taxonomy of different notions ofsustainability distinguishing between agricultural product and processsustainability, in both static and dynamic forms, pursued by reductive (extractive), compensatory, regenerative, and induced homeostasis strategies. The discussion then goes on to argue that ethics demand sustainable agriculture. Finally the paper tries to identify just which (...) types of sustainable agriculture will meet the ethical demands. I conclude with reasons for living sustainably in the present, as opposed to trying to orient agriculture by reference to the rights of future generations. (shrink)

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The creation of a specialized executive position that overseessustainability activities represents a distinct shift in the structure of top management teams and their approach for addressingsustainability concerns. However, little is known about these management team members, namely the corporatesustainability officers or CSOs. We examine CSO appointments and their association with subsequentsustainability performance. Our results indicate that the creation of a CSO position may represent more of a symbolic versus substantive governance mechanism. Further (...) tests suggest that CSO expertise and the firm’s existingsustainability performance affect the association between the CSO and post-appointmentsustainability performance. We find no association between CSO appointments and subsequentsustainability performance for firms that were already poor performers, while firms possessing relatively higher levels of priorsustainability performance appointing a CSO begin to experience significant improvements to performance after 3 years. We further find that CSOs with priorsustainability expertise are associated with increases insustainability performance in firms that were already strong performers, but not in firms with poorsustainability performance. Non-expert CSOs, on the other hand, are associated with initial decreases in performance for poor performing firms, whereas better performing firms hiring non-expert CSOs are able to rely on othersustainability attributes of the firm and benefit from improvements in performance in the long term. We discuss the potential importance of these positions as it relates to symbolic versus substantive governance mechanisms through the lens of top management team literature streams. (shrink)

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A survey-based research study was conducted to analyzesustainability practices of large U.S. corporations in their domestic and international operations. Large U.S. corporations were slow to address global environmental challenges, but a majority of them now demonstrate a clear understanding of their responsibilities. Most large U.S. corporations are proactively involved insustainability and environmentally friendly measures, and their involvement at home is more intense than abroad. Analyses revealed that U.S. corporations engage in eight activities related tosustainability: (...) investing in energy-efficient methods, generating electricity from solar power, generating electricity from wind power, using biofuels, trading carbon credits, supporting environmental organizations, generating electricity from biomass, and generating electricity from hydropower. Of these, only generating electricity from biomass and hydropower were not significantly different with respect to U.S. corporations’ foreign and domestic implementation. This paper represents the first attempt to determine whether and how U.S. corporations’ efforts to promotesustainability differ with respect to their operational locus. (shrink)

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