Advancing the integration of corporate sustainability measurement, management and reporting

Maas, Karen; Schaltegger, Stefan; Crutzen, Nathalie

doi:10.1016/j.jclepro.2016.06.006

Cited by 52 publications

(54 citation statements)

References 33 publications

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“…Additionally, Maas et al . () found that the role of sustainability performance and measurement is wide‐ranging and there is no ‘one size fits all’ approach. Future research could examine how luxury‐brand marketers can balance sustainability credentials and communications while maintaining their exclusive allure, particularly since research suggests that consumers may not regard luxury and responsibility as compatible (Davies et al .…”

Section: Research Streamsmentioning

confidence: 99%

Sustainable Luxury Marketing: A Synthesis and Research Agenda

Athwal

Wells

Carrigan

et al. 2019

Int J Management Reviews

192

141

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Sustainability has become a pervasive issue for the luxury sector, gaining traction with brand managers, scholars, policy‐makers, the media, and academia. The purpose of this paper is to examine the state of sustainable luxury research in marketing and consumer behaviour by critically reviewing and synthesizing the growing but fragmented body of scholarly work on sustainable‐luxury marketing. The paper critically assesses where, how and by whom research on sustainable luxury is being conducted, and it identifies gaps for future investigation. The paper reviews research published between 2007 and 2018 within major peer‐reviewed English‐language scholarly publications in business, marketing, ethics, fashion, food and tourism journals. The research is identified using the keywords sustainable luxury, green luxury, eco‐luxury and organic luxury. Three core themes emerge from this review: (1) consumer concerns and practices; (2) organizational concerns and practices; and (3) international and cross‐cultural issues. The review confirms that research on sustainable luxury is significantly underdeveloped. This paper provides the first critical and comprehensive assessment and categorization of the emergent literature streams on sustainable luxury. The authors argue for a broader, deeper and more critical research agenda on the relationship between sustainability and luxury. Potential avenues for future research on sustainable luxury are proposed, with calls for theoretical and cross‐cultural reflections that tackle broader systemic and institutional issues within the field.

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Section: Research Streamsmentioning

confidence: 99%

Sustainable Luxury Marketing: A Synthesis and Research Agenda

Athwal

Wells

Carrigan

et al. 2019

Int J Management Reviews

192

141

View full text Add to dashboard Cite

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“…Finally, there are no standard models for the global integration of sustainability in organisations. What organisations need to know is precisely how they can implement sustainability in their daily operations, as well as strategies in the medium and long term [11] (in a simple manner) that use management systems that they have already implemented. Therefore, the research question in this study is as follows: given existing sustainability integration models, is there a framework to implement sustainability in a simple manner that can enhance the organisational value chain?…”

Section: Introductionmentioning

confidence: 99%

Integrating Sustainability in Organisations: An Activity-Based Sustainability Model

Rodríguez-Olalla

Avilés-Palacios

2017

Sustainability

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Organisations have become interested in using integral management systems to increase their sustainable value. Although global integration models address sustainability in organisations, these models present shortcomings and limitations and do not describe how to achieve the integration of sustainability. This paper proposes an Activity-Based Sustainability (ABS) integration model that complements other models from an inside-out perspective. Its assessment follows a procedure similar to that proposed by the Activity-Based Costing (ABC) model of cost accounting. The model assigns impacts from activities in the value chain of a process to the objects of impact (products, services, clients, or markets) that must be managed in terms of sustainability. The main limitations of the ABS model are the need to identify and describe processes, to locate every activity that constitutes the value chain, and to quantify the impacts of these activities. The ABS model is presented as an alternative to link sustainable management accounting and sustainable communication, as well as sustainable management control and sustainability assessment. It connects these sustainable elements through the bilateral identification of the linkages among skills, processes, and practices. It also links these aspects with the contribution to sustainable development and the development of competitive advantages.

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“…Additionally, previous studies have concluded that corporate sustainability requires integrative measurement and management of sustainability issues instead of isolated application of various tools [6,7]. Sustainability performance indicators can be applied to the identification and assessment of key issues [6] and sustainability assessment and management accounting, control, and reporting should be integrated [7].…”

Section: Discussionmentioning

confidence: 99%

“…Sustainability performance indicators can be applied to the identification and assessment of key issues [6] and sustainability assessment and management accounting, control, and reporting should be integrated [7]. Studies in the field of sustainable buildings have noted the importance of systematic and holistic sustainability assessment using environmental, social and economic criteria with due focus on social sustainability aspects and support of informed decision-making [12][13][14].…”

Section: Discussionmentioning

confidence: 99%

Development and Piloting of Sustainability Assessment Metrics for Arctic Process Industry in Finland—The Biorefinery Investment and Slag Processing Service Cases

Husgafvel

Poikela²,

Honkatukia

et al. 2017

Sustainability

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Abstract:Regionally, there has been a lot of focus on the advancement of sustainable arctic industry and circular economy activities within process industry in the Finnish Lapland. In this study, collaboration between university and industry was established facilitated by regional development actors to develop and pilot test a sustainability assessment approach taking into account previous work in this field. The industry partners in this study were a biorefinery investment in the first case and a slag processing service in the second case. As a result of the joint efforts, novel sets of environmental and economic sustainability assessment indicators and associated sub-indicators were developed and the existing set of social indicators was updated. Moreover, environmental and social sustainability assessments were implemented in the biorefinery case accompanied by a separate evaluation of regional economic impacts. In the slag processing case, environmental, economic and social sustainability were assessed. The results of the sustainability assessments indicated very good level of overall performance in both cases. However, specific elements that contributed to lower level of performance included lack of specific sustainability management and reporting approaches and need for better performance in supply chain sustainability, monitoring of greenhouse gas emissions, life cycle thinking and circular economy training. The expected effects of the planned investment on the regional economy were very positive based on the results of the evaluation.

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Advancing the integration of corporate sustainability measurement, management and reporting

Cited by 52 publications

References 33 publications

Sustainable Luxury Marketing: A Synthesis and Research Agenda

Sustainable Luxury Marketing: A Synthesis and Research Agenda

Integrating Sustainability in Organisations: An Activity-Based Sustainability Model

Development and Piloting of Sustainability Assessment Metrics for Arctic Process Industry in Finland—The Biorefinery Investment and Slag Processing Service Cases

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