Drivers that motivate energy companies to be responsible. A systematic literature review of Corporate Social Responsibility in the energy sector

Latapí, Mauricio; Jóhannsdóttir, Lára; Davíðsdóttir, Brynhildur

doi:10.1016/j.jclepro.2019.119094

Cited by 102 publications

(67 citation statements)

References 63 publications

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“…In general, stakeholders impose coercive and normative pressures on companies [65,72] by forcing them to improve their performance to maintain their social license to operate [45,74]. These findings support previous research on sustainability drivers in organizations, which also identified governments, regulations and legislation, stakeholders' engagement [51,71,72], and industry associations [73] as external drivers together with a social license to operate and sustainability initiatives as additional pressures [51,71].…”

Section: Institutional Drivers For Implementation Of Sustainability Psupporting

confidence: 75%

“…Some of the external drivers were national governments, regulations, legislation, society pressure, stakeholders' expectations, and collaboration with external organizations, while connecting drivers included sustainability reports, license to operate, access to natural resources, and reputation. Building on this research, Latapí Agudelo et al [71] identified external drivers for the energy sector, including reputation, reporting, and social license to operate as connecting drivers and competitiveness, legislation and regulations, social commitment, and stakeholder engagement as external drivers. Furthermore, Johannsdottir [72] recognized various stakeholders as the most important external driver for large companies, together with legislation and reputation.…”

Section: Institutional Theorymentioning

confidence: 99%

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Drivers of sustainability practices and contributions to sustainable development evident in sustainability reports of European mining companies

2021

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Mining activities cause negative environmental impacts and social conflicts but also provide economic benefits to communities and secure the minerals necessary for low-carbon technology. The aim of this multiple case study is to analyze, compare and critically evaluate sustainability reports of 10 European mining companies for the 2016–2018 period to determine the drivers for implementation of sustainability practices and their contribution to the Sustainable Development Goals (SDGs). The findings suggest that European mining companies act under pressures from international initiatives and industry associations, the European Union, governments, stakeholders, and maintaining social license to operate. The companies report on the core subjects of corporate governance, employees, the environment, stakeholders’ engagement and occupational health and safety. Positive trends were observed in stakeholders’ engagement and health and safety, while air emissions and water and energy usage increased for most companies. Furthermore, there was an absence of improvement in gender diversity, utilization of renewable energy, and waste recycling. Even though all analyzed companies mentioned SDGs in the reports, the reports lacked a comprehensive explanation of mining activities’ contribution to the SDGs. This study addresses a gap in the existing literature on the European mining context of sustainable development and SDGs relevant for researchers, policymakers, and other impacted stakeholders and adds new theoretical knowledge on the external drivers of CSR activities based on institutional theory.

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Section: Institutional Drivers For Implementation Of Sustainability Psupporting

confidence: 75%

Section: Institutional Theorymentioning

confidence: 99%

Drivers of sustainability practices and contributions to sustainable development evident in sustainability reports of European mining companies

2021

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“…However, this novel connection between employees’ cognition, CPP, SQ and CSR implementation at company level has never been unveiled in previous CPP literature to date ( Chang et al., 2010 ; Farooq and Salam, 2020 ; Latapí Agudelo et al., 2020 ; Wang, 2019 ). For that reason, now this study aims to offer a new comprehension into the minds of employees, and it will give an opportunity to the executives and policymakers to look at the implementation of CPP, SQ and CSR with the lens of employees’ perspective.…”

Section: Introductionmentioning

confidence: 93%

“…CSR) and environmental protection (i.e. CPP) in a broader perspective ( de Oliveira et al., 2019 ; Farooq and Salam, 2020 ; Latapí Agudelo et al., 2020 ; Rodrigues and Mendes, 2018 ; Sennewald and Baillie, 2021 ). Therefore, this study argues that instead of gauging the outcomes of CPP, SQ and CSR with a yardstick of monetary gains, profitability or enhanced organizational performance, there is a sheer need to marshal the resources for enunciating the micro level impact (i.e.…”

Section: Introductionmentioning

confidence: 99%

Cleaner production practices at company level enhance the desire of employees to have a significant positive impact on society through work

Farooq

Salam

2021

Journal of Cleaner Production

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Implementation of cleaner production practices (CPP), service quality (SQ) and corporate social responsibility (CSR) is often studied at organizational level. A number of studies on trio have reported it’s significant impact on overall organizational performance and profitability across the globe. However, not much is studied about the individual level micro influence of these constructs on employee engagement (EE), organizational pride (OP), organizational identification (OI) and “desire to have a significant impact through work” (DSIW). Therefore, this study presents a comprehensive framework for assessing the impact of the implementation of CPP, SQ and CSR on EE, OP, OI and DSIW. Data collected from 320 non-managerial staff members employed at a garments manufacturing company in Pakistan was analyzed using partial least square (PLS) approach. Findings revealed that the implementation of CPP, SQ and CSR plays an important role in shaping EE, OP, OI and DSIW in the garments manufacturing industry. Further, it is found that the implementation of CPP has a non-significant impact on SQ. Additionally, results of the importance-performance map analysis (IPMA) have also confirmed that the implementation of CPP at company level has shown a highest importance and performance amongst all the latent constructs proposed as predictors of DSIW in the garments manufacturing industry. These findings are a step forward and unique contribution of this study in the domain of CPP, SQ, CSR, EE, OP, OI and DSIW.

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“…One more responsibility is philanthropic responsibility; it is also not mentioned in Ukrainian laws and regulations.According to international business practice this type of responsibility is considered to be the highest level of responsibility. It involves investing in the projects that significantly benefit society, but are not profitable (such as, environmental protection, donating to health and educational facilities, infrastructure, campaigns against poverty) (Osadcha & Svirko, 2014;Oliinyk, 2017;Mauricio Andrés, Lára, Brynhildur, 2019), or those ones with prevailing social goals comparing with economic interests, for instance, social entrepreneurship (Bilan, Mishchuk, & Pylypchuk, 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

Motivational Component of National Corporate Social Responsibility: Funding, Accounting and Reporting Aspects

Павелко¹,

Nakonieczny

Zinkevych³

2021

IJBS

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The article describes accounting assurance for payroll payment in national company under modern business conditions. The purpose of research is to identify methods for social protection of employees, being the vital element of sustainable business activity. The issues of statutory and accounting regulations for payroll payment and other fringe benefits have been generalized; their alternative solution has been given. Distinguishing features of payments specified in national comparing to international accounting standards have been researched. Practical approaches to funding of motivational component for social protection of personnel in national business company have been analyzed. Considering current requirements of national accounting standards, the improvement in analytical accounting of accruals and payments to employees (compensatory as well as motivational benefits) have been suggested. These ideas will allow us to expand informational capacity of accounting assurance for fringe benefits and their types, monetary evaluation, employee categories etc. All the above mentioned will give the opportunity to control methods of organization and owner’s regulatory compliance of corporate social responsibility.

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Drivers that motivate energy companies to be responsible. A systematic literature review of Corporate Social Responsibility in the energy sector

Cited by 102 publications

References 63 publications

Drivers of sustainability practices and contributions to sustainable development evident in sustainability reports of European mining companies

Drivers of sustainability practices and contributions to sustainable development evident in sustainability reports of European mining companies

Cleaner production practices at company level enhance the desire of employees to have a significant positive impact on society through work

Motivational Component of National Corporate Social Responsibility: Funding, Accounting and Reporting Aspects

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