Beyond eco‐efficiency: understanding CS through the IC practice lens

Wasiluk, Kendra

doi:10.1108/14691931311289048

Cited by 54 publications

(51 citation statements)

References 77 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…As explained in the previous section, the GRI guidelines are a widely-accepted framework for sustainability reports, and also provide guidance on how they should be related to broader public policy. Despite criticisms of the high number of indicators recommended, the managerial approach taken and the fact that the same specific weight is assigned to all the items, a growing number of public entities worldwide are using the GRI guidelines [77,78]. At present, therefore, the GRI guidelines constitute the global standard for the voluntary disclosure of information on sustainability [38].…”

Section: Empirical Methodsmentioning

confidence: 99%

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

2018

View full text Add to dashboard Cite

In the current socioeconomic context, the question of local government sustainability transparency is of great interest to policymakers, managers, citizens and other stakeholders, and yet one to which previous research has devoted little specific attention. At the same time, the Internet has become an instrument of good governance worldwide and government entities in Europe have strived to promote e-government to improve transparency towards citizens. The aim of this study was to identify factors that can help politicians and managers improve practices of sustainability information disclosed by European local governments. To do so, an empirical study was conducted of 91 municipalities in nine countries, comparing three main administrative cultures. Our analysis of the study results highlights various demographic, socioeconomic, financial and legal factors that may be useful to policymakers and managers in promoting the online provision of sustainability information in Anglo-Saxon, Nordic and Southern European countries.

show abstract

Section: Empirical Methodsmentioning

confidence: 99%

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

2018

View full text Add to dashboard Cite

show abstract

“…The following paper focuses on these relationships. The authors of publications [4,18,[39][40][41][42][43][44][45][46][47][48][49][50] engage in research in the scope of intellectual capital, green intellectual capital and green innovation as well as their influence on the competitive advantage of firms and business sustainability.…”

Section: Literature Reviewmentioning

confidence: 99%

“…The results confirm that intellectual capital and sustainability affect each other. Wasiluk [48] focused on how firms mobilize their intellectual capital towards more sustainable practices. The research was held in the Australian property and construction sector and the survey research was used.…”

Section: Literature Reviewmentioning

confidence: 99%

Can Elements of Intellectual Capital Improve Business Sustainability?—The Perspective of Managers of SMEs in Poland

2020

View full text Add to dashboard Cite

Many organizations choose business sustainability to meet environmental, social, and financial demands to ensure responsible and long-term success. In order to achieve this, enterprises have to fully and optimally apply their resources. Intellectual capital is one of their most important resources creating market value and reinforcing sustainable competitive advantages. The main goal of the paper is to indicate which elements of the intellectual capital of small and medium-sized enterprises in Poland have the greatest impact on their sustainable development in the opinions of managers. The study took into account 1041 economic entities. Managers of small and medium enterprises operating in Poland have been asked to assess the elements of intellectual capital. The paper utilizes a new approach to the importance assessment of the impact of each characteristic on business sustainability. It is based on intuitionistic fuzzy sets. The proposed method is especially useful when variables are measured on an ordinal scale. In accordance with the classical theory of measurement, it does not allow the majority of arithmetic calculations to be performed. Based on the results of the research it has been determined that the most important factors are those which constitute human capital. Moreover, the observation has been made that there is a high degree of coherence of opinions expressed by managers of small and medium enterprises. The results of the research can be applied by both managers of enterprises in managing intellectual capital and employees of companies, by increasing their awareness of the topic of the influence of intellectual capital on business sustainability.Sustainability 2020, 12, 1545 2 of 23 be equal in terms of priorities to financial aspects. Meeting economic, social and environmental goals can bring a number of benefits and increase competitiveness [1,2].Intellectual capital is one of the most valuable resources of an enterprise, which enables its sustainable development. It is comprised of human capital, structural capital and relational capital.The main goal of the paper is to indicate which elements of the intellectual capital of small and medium-sized enterprises in Poland have the greatest impact on their sustainable development in the opinions of managers. The analysis utilizes the results of a study on managing intellectual capital by enterprises in Poland. The research was conducted in May, 2019. The research was realized through the CATI (computer-assisted telephone interviewing) and CAWI (computer-assisted web interviewing) methods in a representative group of 1041 enterprises operating in Poland (employing at least 10 employees) with an assumed level of trust of 0.95 and an estimation error of 3%. It was based on a proportional selection of enterprises based on voivodeships and their size measured by the number of employees. The assumed structure of the test group also took into account the differentiation of enterprises based on their type of activity (the number of interviews conducted was ...

show abstract

“…Critics to this approach argue about the inherent problem of establishing suitable weighting for the contribution of different dimensions towards total sustainability [6]. Other approaches to measurement include efficiency, in terms of value created per unit of environmental or social damage [35,36]. Several other measurement tools exist, such as qualitative sustainability initiatives, benchmarking standards, and survey-based approaches [37,38].…”

Section: Measures Of Total Sustainabilitymentioning

confidence: 99%

The Impact of Sustainability Practices on Corporate Financial Performance: Literature Trends and Future Research Potential

2018

View full text Add to dashboard Cite

This paper presents an analysis of the literature concerning the impact of corporate sustainability on corporate financial performance. The relationship between corporate sustainable practices and financial performance has received growing attention in research, yet a consensus remains elusive. This paper identifies developing trends and the issues that hinder conclusive consensus on that relationship. We used content analysis to examine the literature and establish the current state of research. A total of 132 papers from top-tier journals are shortlisted. We find that 78% of publications report a positive relationship between corporate sustainability and financial performance. Variations in research methodology and measurement of variables lead to the divergent views on the relationship. Furthermore, literature is slowly replacing total sustainability with narrower corporate social responsibility (CSR), which is dominated by the social dimension of sustainability, while encompassing little to nothing of environmental and economic dimensions. Studies from developing countries remain scarce. More research is needed to facilitate convergence in the understanding of the relationship between corporate sustainable practices and financial performance.

show abstract

Beyond eco‐efficiency: understanding CS through the IC practice lens

Cited by 54 publications

References 77 publications

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

Can Elements of Intellectual Capital Improve Business Sustainability?—The Perspective of Managers of SMEs in Poland

The Impact of Sustainability Practices on Corporate Financial Performance: Literature Trends and Future Research Potential

Contact Info

Product

Resources

About