Management Roles and Sustainability Information. Exploring Corporate Practice

Abstract

Little empirical research has been conducted on perceptions of the types of sustainability information dealt with by different managers in internal company processes. In this study the roles of different managers are distinguished based on contingency theory and using the categorisation in the sustainability balanced scorecard concept. Expected sustainability information types are identified for these roles and hypotheses are derived and tested about perceptions of the types of sustainability information in different management roles. Interviews identified 116 roles involved with sustainability information in a set of leading German and UK sustainability reporting companies. Results from analysing sustainability information types contingent upon different management roles contribute to the understanding of sustainability accounting systems and practicesand how companies can best support different management roles with appropriate sustainability information.

Innovating Corporate Accounting and Reporting for Sustainability – Attributes and Challenges

“…From the ‘means’ perspective, new creativity and idea generation approaches are needed in sustainability accounting research and practice. While the resources used for many accounting innovations include experts with professional knowledge and financial means, accounting and reporting for sustainability may require a broader range of multiple intellectual resources from different business functions (see, e.g., Schaltegger et al ., ) and stakeholders. In corporate practice, accounting, finance and management control departments are least involved in sustainability management and considered least supportive in comparison to all other corporate functions (Windolph et al ., ).…”

Resource Efficiency and an Integral Framework for Performance Measurement

“…When regarding the outer circle, chosen indicators should be related to goals , on the one hand, and benefits as well as stakeholder expectations , on the other hand. Since especially top managers are forced to consider stakeholder expectations, our findings reveal support from prior studies that identify top managers' requirement for more aggregated information (Schaltegger et al ., ). Focusing on the next step, which follows the aspect of stakeholder expectations , the corporate culture and structure inherent in the framework becomes prevalent.…”

“…Therewith, measurement and management of corporate resource efficiency is possible and corporations have a practical guideline. Furthermore, practitioners gain physical and environmental information, which fosters sustainability-oriented decisions (Schaltegger et al, 2015).…”

Multinational Enterprise Strategies for Addressing Sustainability: the Need for Consolidation

“…Instead, emphasis is placed on appropriate governance control and incentive systems as the means to achieve sustainable development, with the conventional top management perspective focusing on sustainability and lower level managers being motivated conventional economic and financial goal. Although these arguments are already well rehearsed in the sustainability management control literature (Figge et al, 2002;Gond et al, 2012;Schaltegger, 2011;Schaltegger et al, 2015), the dynamics of changes in sustainability strategy relative to strategic sustainability control remain research in progress.…”