Assessment of corporate culture in sustainability performance using a hierarchical framework and interdependence relations

Islam, Shamimul; Tseng, Ming‐Lang; Karia, Noorliza

doi:10.1016/j.jclepro.2019.01.259

Cited by 66 publications

(61 citation statements)

References 81 publications

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“…As previously stated, it is possible to affirm that sustainability concepts are evidenced in the company's websites, with a positive trend for the period 2018-2020. Thus, confirming an increasing trend of attention towards sustainability by companies, increasing attentiveness to social and environmental issues, also by virtue of the national regulation which, as mentioned, requires the disclosure of non-financial information and which therefore contributes to the creation and spreading a culture of sustainability [92]. This link about sustainability and document accessibility has been investigated using the "Mouse Click Theory," which led to accept our H1.…”

Section: Discussionmentioning

confidence: 53%

Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective

et al. 2020

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The paper aims at investigating the impact of UN Sustainable Development Goals (SDGs) 2030 on Italian “public interest entities” both in term of approaches to non-financial disclosure and on business strategies. The analysis focuses on the investigation of the relationships between the 17 SDGs and the set of non-financial information defined in bont the EU Directive 2014/95/EU and the related Italian L.D. n. 254 of 30 December 2016. SDGs has been significantly analysed in the literature, considering the effects on sustainability policies adopted by the States, but little attention has been paid to the policies adopted by companies. The awareness of companies towards the business implication connected to the achievemt of these goals translate into a new conscientious path, in compliance with sustainability standards. In this framework, the paper investigates the entire population of Italian companies subject to the publishing of non-financial information disclosure, with the exclusion of banks and insurance companies. For each company under investigation, two kinds of analysis are presented: (1) firstly, the company’s level of sustainability derived from the company website; (2) the approach in pursuing the 17 SDGs. The overall results are quite comforting in term of companies’ sustainability aptitude. Over the years, Italian public interest entities have implemented active policies linked to the achievement of some specific goals, in compliance with the Italian legislation, although divergences still emerge among the Italian areas, as a result of cultural differences that still exist and affect companies’ approaches to sustainability issues. In this regard, the results of the analysis are interesting for government authorities to regulat the pursuit of sustainability goals.

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Section: Discussionmentioning

confidence: 53%

Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective

et al. 2020

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“…Organizational culture has a strong influence on sustainability implementation, but more studies are needed to understand this influence (Baumgartner, ; Galbreath, ; Islam, Tseng, & Karia, ; Linnenluecke & Griffiths, ; Weerts, Vermeulen, & Witjes, ). Schein () defined group culture as “a pattern of shared basic assumptions that was learned by a group as it solved its problems of external adaption and internal integration, that has worked well enough to be considered value and, therefore, to be taught to new members as the correct way to perceive, think and feel in relation to those problems” (p. 17).…”

Section: Theoretical Background and Conceptual Frameworkmentioning

confidence: 99%

Sustainability management emergence and integration on different management levels in smaller large‐sized companies in Austria

Kiesnere

Baumgartner

2019

Corp Soc Responsibility Env

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Companies should integrate sustainability into all organizational units and on all management levels to contribute to sustainable development. This study explores nine smaller large-sized companies (revenue between €50 and €300 million, at least 250 employees) from various sectors. We applied the framework of Baumgartner for corporate sustainability/corporate social responsibility empirically and used the promotor model of Witte from innovation management in the context of sustainability. The findings show that companies must have (a) top management support and (b) an open organizational culture regarding sustainable development to integrate sustainability on operational, strategic, and normative management levels. These two prerequisites need to remain stable over time, as changes in top management and staff create new challenges in sustainability implementation. The companies have mainly implemented sustainability management from the top-down, first enlarging aspects of environmental management and human resource management and then integrating sustainability in terms of their vision and strategy. If top management does not see the need to alter the organization to address sustainability challenges, lower level managers or middle managers might take the initiative. In this case, however, only good environmental and human resources management practices are enabled. The top management blocks bottom-up implementation efforts if they are not willing to make decisions based on new values and judgement and promote change in the organization. Our case studies show that a power promoter is essential for the integration of sustainability on all organizational levels. Presence of strong power promoter allows other promoter types to act in sustainability integration. ---This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

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“…Since we know that (a) organizational culture strongly influences sustainability implementation [8], (b) a gap exists in the broad theoretical and empirical literature on what organizational culture components drive toward corporate sustainability are [9,19], and (c) there is limited research on how to embed sustainability in and organizational culture [20], our research questions are below.…”

Section: Introductionmentioning

confidence: 99%

Exploring Relationships among Sustainability Organizational Culture Components at a Leading Asian Industrial Conglomerate

Kantrabutra

2021

Sustainability

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Although it i and well recognized that organizational culture is important for ensuring corporate sustainability, most existing models on an organizational culture do not have a sustain-ability-oriented organizational culture. While a few models about sustainability organizational culture are available, they focus on a particular aspect of the sustainability organizational culture (e.g., strategy, practice). To fill in the gap in the literature, the present study aims at developing a sustainability organizational culture model. It identifies components of a sustainability organizational culture, develops an Integrated Sustainability Organizational Culture model, and explores the model by adopting the case study approach, mixed data collection methods, and the working analytical framework. As an empirical contribution, findings indicate that, through a widely shared organizational culture, the sustainability organizational vision and values drive emotionally committed organizational members to perform corporate sustainability practices that lead to enhanced Triple Bottom Line outputs, satisfied stakeholders, and brand equity. As a theoretical contribution, the empirically endorsed Integrated Sustainability Organizational Culture model provides directions for further theoretical development. Managerial implications are discussed.

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Assessment of corporate culture in sustainability performance using a hierarchical framework and interdependence relations

Cited by 66 publications

References 81 publications

Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective

Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective

Sustainability management emergence and integration on different management levels in smaller large‐sized companies in Austria

Exploring Relationships among Sustainability Organizational Culture Components at a Leading Asian Industrial Conglomerate

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