Sustainability nears a tipping point

Kiron, David

doi:10.1108/sd.2012.05628gaa.012

Cited by 159 publications

(204 citation statements)

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“…This report also shows a significant increase of the CEOs attitude toward sustainability which increases from 72% in 2007 to 96% in 2010. Other survey based-study carried out by the Massachusetts Institute of Technology in 2012 involved 2874 managers and executives from 113 countries [77]. The study shows that 70% of firms have incorporated sustainability on their management agendas, while 66% of respondents indicates that sustainability was crucial to be competitive under today's market and social demands.…”

Section: Discussionmentioning

confidence: 99%

Diagnosis of Sustainable Business Strategies Implemented by Chilean Construction Companies

2017

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Construction companies need to formulate sustainable construction business strategies to create a competitive advantage and remain in the market. This requires that construction firms incorporate sustainability into their business model. However, the current situation of the firm must be known before following the path to be a sustainable construction firm. Therefore, the aim of this research is to identify sustainable business strategies and their level of implementation in Chilean construction companies. A survey was designed and applied to 245 construction firms to provide statistically valid and reliable information, thus supporting both the senior managers' decision-making process and the companies' strategic planning. The main results show that the companies do not pursue business strategies that promote profound organizational changes; instead, they focus their short-term efforts on urgent market demands. This is evidenced by the lack of the function of sustainability management as a permanent role in the organization. Also, this study found that only 32% of Chilean construction companies implement business strategies towards sustainability. Construction firms with higher turnover and subjected to stricter regulations, such as construction companies working in the mining sector, incorporate more sustainable business strategies across their organizations. The lack of a sustainability-oriented vision can affect the transformation of strategy into a competitive advantage, a step that is necessary to support both the company's permanence in the market and its long-term sustainability.

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Section: Discussionmentioning

confidence: 99%

Diagnosis of Sustainable Business Strategies Implemented by Chilean Construction Companies

2017

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“…There are several reasons for this. The <IR> framework, for instance, has received widespread criticism for being "one-sided" and "limited" [54,55]. In 2014, Haller and van Staden also argued that for the application of the concept of integrated reporting at the corporate level using the <IR> framework is not sufficient [56].…”

Section: Methodsmentioning

confidence: 99%

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Dilling

2016

Sustainability

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This study empirically analyzes reporting on long-term value creation for Canadian public mining and energy companies. It represents an important first step in determining the quality of reporting and its determinants for large public companies. In this exploratory empirical study, a reporting quality scoring index was developed to measure disclosure quality of long-term value creation reporting. Content analysis was used to examine financial and sustainability reports for a sample of twenty Canadian public mining and energy companies. Corporate disclosure quality scores were then calculated by assessing the quality of reporting in four main categories. The findings suggest that overall disclosure quality on long-term value creation is still low. Companies disclosing higher quality information on long-term value creation are of bigger size, operate in the basic materials sector, have an independent board, are listed in the Dow Jones Sustainability Index, experience higher stock volatility and use more words related to long-term value creation in their annual financial and non-financial reports. In order to increase and restore stakeholder trust and credibility as well as a tool to maintain stability, it is strongly recommended to introduce adequate mandatory standardization resulting in a set of internationally recognized reporting standards as well as a requirement for external assurance of reports.

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“…According to a recent study, 70% of companies have placed sustainability permanently on their management agendas according to the responses from 2874 managers and executives from 113 countries [44]. Along the often-cited aphorisms "you can't manage what you can't measure", management tools need to be in place that can act as a bridge between strategy and execution.…”

Section: Reporting: Meeting a Growing Demand For Transparency On Sustmentioning

confidence: 99%

The Potential of IT for Corporate Sustainability

Hack

Berg

2014

Sustainability

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Several studies have proven that information technology (IT) can improve enterprises' performance. The effective and efficient management of enterprise resources has for long been the role of enterprise resource planning (ERP) systems. Whereas traditional ERP systems focused on the optimization of financial resources and assets, the manifold challenges of a sustainable development necessitate broadening that view. Business applications need to provide informational transparency on all kinds of financial, environmental and social indicators, both within the enterprise and along the value chain; they need to support business processes and enable the measuring, tracking and reporting of sustainability performance, as well as the compliance with legal regulations, all implying substantial potential for improving corporate sustainability. However, the understanding of the potential of IT for corporate sustainability poses an interesting and valuable research topic. Drawing on previous works of Luftman, Melville et al. and Dao et al., we propose a conceptual model for the sustainability value of IT. We will summarize the main aspects of the recent discussion around the capabilities of IT and, then, illustrate with best-practice examples how these capabilities can be utilized for improved sustainability performance in a corporate setting. The paper concentrates on the second order effects of IT, like process improvements or substitution effects, which have also been described as "green through IT".

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Sustainability nears a tipping point

Cited by 159 publications

References 0 publications

Diagnosis of Sustainable Business Strategies Implemented by Chilean Construction Companies

Diagnosis of Sustainable Business Strategies Implemented by Chilean Construction Companies

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

The Potential of IT for Corporate Sustainability

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