Sustainability performance indicators: Definition, interaction, and influence of contextual characteristics

Arceiz, Francisco José López; Rio, Cristina Del; Pérez-Grueso, Ana José Bellostas

doi:10.1002/csr.1986

Cited by 17 publications

(17 citation statements)

References 62 publications

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“…With these premises, this paper identified analyses linked to the planning, strategy, design, and organisational structure that lay the foundations for business in a socially responsible context [12,37,38,[41][42][43]58,59]; those that provide critical guidelines for the management of the various stakeholders [33,35,36,[60][61][62][63][64]; those that seek to measure, control, and report on responsible management [6,14,17,42,[65][66][67]; CSR and performance management research [18,20,21,23,25,48,68]; and, finally, those that highlight strategic communication and transparency in organisational management as drivers of social responsibility [29][30][31]69,70]. CSR is being linked to all areas of management and it seems to require a systematisation of the way it is understood and applied.…”

Section: Discussionmentioning

confidence: 99%

Scientometric Analysis of Research on Corporate Social Responsibility

et al. 2022

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This work shows how Corporative Social Responsibility (CSR) has been filtering into different management areas, providing an insight into its evolution, and presenting literature reviews and efforts to incorporate conceptualisations and recommendations on its application. It can be understood through a scientometric and bibliometric analysis, using the WoS documents on the “Social Responsibility” concept in the “Business and Economics” category, analysing a total of 8728 papers up to the year 2020. In this work, CSR is associated with views from different fields of study in economics and business, highlighting diverse management fields; it seeks to explain the correlation between CSR and concepts from such fields of study, suggesting that there is a need to order and question the current understanding of CSR and show its relevance so it can be considered an area of specialisation within the management of businesses.

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Section: Discussionmentioning

confidence: 99%

Scientometric Analysis of Research on Corporate Social Responsibility

et al. 2022

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“…Nevertheless, this should not prevent organizations from being able to structure, measure and evaluate their impact and performance. Organizational contributions to sustainability are shown by the improvements achieved right from the project phase but also in their current activities and over time (López‐Arceiz et al, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

“…their impact and performance. Organizational contributions to sustainability are shown by the improvements achieved right from the project phase but also in their current activities and over time(L opez- Arceiz et al, 2020).Since materiality is an important aspect of organizational sustainability, the question of what to measure proves to be a key factor as opposed to the single approach of how to measure it. Therefore, materiality determinations address the question of which specific standards of organizational performance should be assessed, and what should be the metrics or indicators that best describe that materiality(McElroy, 2019).The importance of indicators lies in the fact that they simplify complexity into perceptible values by providing comprehensive information for specialists and non-specialists(Bell & Morse, 2018).Research studies understand the definition of indicators in several different ways, considering their different forms, scope, and contexts.In this regard, the present research adopts the definition proposed byKnebel and Seele (2020) "Indicators are process-oriented evolving ideals reducing complexity that initiate change through standardization leading to comparability and performance measurement"(Knebel & Seele, 2020) (p. 5).…”

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confidence: 99%

Strategic sustainability integration: Merging management tools to support business model decisions

2022

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Despite the competitive advantages of sustainable business models, developing management solutions to systematically support sustainability integration into organizational strategy is still a challenging approach for most organizations. Based on a critical analysis of existing tools to support sustainable business models, the present paper describes the development of a practical management tool to guide the strategic integration of sustainability in organizational business models. The proposed management tool results from the synergistic combination of the Sustainable Value Exchange Matrix and the Integrative Sustainable Intelligence Model, in a cyclic and continuous process supported by the periodic diagnosis of the key organizational factors with relevance for successful sustainability integration processes. The management tool described in this paper is expected to guide the strategic adaptation of organizations toward results with a positive impact on sustainability, with an effective contribution to the development of more sustainable business models.

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“…The sustainability agencies periodically assess the impact of sustainability strategies and use this assessment as the main axis for the elaboration of their sustainability rankings. Hence, the position that a company occupies in one of these rankings shows the level that it has achieved in the implementation of ESG practices (López‐Arceiz et al , 2020b). Thus, the assessment carried out by sustainability agencies emerges as an external monitoring mechanism to evaluate the level of development of these practices, also supporting the internal monitoring undertaken by sustainability committees.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?

Arceiz

Rio

Pérez-Grueso

2022

SAMPJ

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Purpose This study aims to analyse the role of persistence in the assessments carried out by sustainability agencies in the interaction between sustainability committee characteristics, sustainability strategies and performance. Design/methodology/approach The authors accessed a sample of European sustainable multinational and transnational companies (EMNs) for the period 2008–2017 from RobecoSAM universe. Using a set of simultaneous equation models, the authors test the effect of the sustainability committee on sustainability performance considering the sustainability strategy as a mediating element. Moreover, the authors analysed if the persistent assessment of sustainability agencies conditions the previous interaction. Findings Persistence of the sustainability assessment performed by an external agency is necessary to support the sustainability strategy and the sustainability committee, legitimating an organization in its institutional context. Practical implications This study provides practitioners with relevant insights into the identification of the sustainability strategy followed by an EMN and the effects associated with it can be useful for social and economic agents in decision-making processes. Social implications A persistent assessment could be a signal over time of the evolution of organizations, reinforcing the monitoring mechanisms. It is a stimulus to EMNs as they obtain both an indicator of their levels of performance and public recognition. Originality/value The lack of similarity in the levels of sustainable performance observed among companies can be explained by the persistence, which is an omitted variable in previous studies.

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Sustainability performance indicators: Definition, interaction, and influence of contextual characteristics

Cited by 17 publications

References 62 publications

Scientometric Analysis of Research on Corporate Social Responsibility

Scientometric Analysis of Research on Corporate Social Responsibility

Strategic sustainability integration: Merging management tools to support business model decisions

The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?

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