The environmental performance of UK‐based B Corp companies: An analysis based on the triple bottom line approach

Liute, Adriana; Giacomo, Maria Rosa De

doi:10.1002/bse.2919

Cited by 51 publications

(39 citation statements)

References 75 publications

(126 reference statements)

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“…B Corps' efforts to use business as a force for good and desire to build a new social contract between business and society [34] is incarnated in the idea of acting as "The Best Enterprises for the World" instead of the well-known Forbes approach of becoming "World's Best Companies". B Corps are oriented towards sustainability issues at their core [35], directly contributing to the well-known TBL dimensions [13,36].…”

Section: B Corp: a Sustainability-oriented Hybrid Organisationmentioning

confidence: 99%

Unpacking B Corps’ Impact on Sustainable Development: An Analysis from Structuration Theory

et al. 2021

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With Our Common Future and the United Nation’s global call to implement the Sustainable Development Goals (SDGs) in 2030, public policies increasingly emphasise the need for various actors to contribute to a global transformation and a more sustainable future. Despite growing research on hybrid organisations and their contributions to sustainable development, their impact on accelerating this transition might be faulty. Looking at a type of hybrid organisation, Certified B Corporations (B Corps), this article draws on a multiple case study of nine B Corps in a developing country in Latin America, Colombia. The study builds on the Structuration Theory to examine to what extent and how B Corps impact sustainable development. The article empirically shows that B Corps focus on four categories of sustainable development: considering future generations; enhancing human development; encouraging new mindsets, behaviours, and lifestyles; and promoting socio-political engagement. The findings suggest that B Corps develop communicative and narrative discourses and symbolic schemas as means of signification and follow norms and moral rules to exert legitimation and utilise authoritative resources to exercise power. The article contributes to research on hybrid organisations, sustainability transitions, and business models.

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Section: B Corp: a Sustainability-oriented Hybrid Organisationmentioning

confidence: 99%

Unpacking B Corps’ Impact on Sustainable Development: An Analysis from Structuration Theory

et al. 2021

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“…Global efforts aimed at protecting the environment and promoting economic viability and social equity through the design and the implementation of corporate sustainable policies that have been intensified over the past 20 years (Adu et al, 2021; Brooks & Schopohl, 2020; Haque & Ntim, 2020; Liute & De Giacomo, 2021). With growing economic challenges associated with issues related to climate change and social inclusion, there is a heightened interest on identifying how banks make long‐term decisions that explain these topical global concerns (Alessi et al, 2021; Emerton & Jones, 2019).…”

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Executive compensation, environmental performance, and sustainable banking: The moderating effect of governance mechanisms

2022

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This paper contributes to the extant business strategy and sustainable development literature by investigating the effect of a broad corporate governance disclosure index on executive compensation and, subsequently, determines the extent to which the pay‐for‐sustainability sensitivity is moderated by corporate governance mechanisms. Employing data collected from 16 Sub‐Saharan Africa countries over the period from 2007 to 2018, the findings are as follows: First, we report that better‐governed banks pay lower compensation packages to their executives. Second, we find that executive compensation increases sustainable banking disclosures in the countries. Third, the findings show that executive compensation is negatively associated with environmental performance. Finally, we detect that the association between executive pay and sustainable banking performance is significantly moderated by corporate governance mechanisms, revealing that the pay‐for‐sustainability sensitivity is mainly positive and improves in banks with high corporate governance quality. This implies that the pay‐for‐sustainability sensitivity is contingent on the quality of the bank's internal governance mechanisms. Our findings have key implications for banking practitioners, regulators, environmental activists, and policy‐makers.

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“…This framework incorporates ecological and social measures demanding to assign appropriate means of measurement (Liute and De Giacomo 2021 ; Pedroso et al 2021 ; Rogers and Ryan 2001 ; Slaper and Hall 2011 ). The study used public procurement decision-making as a management control activity as a theoretical lens to discuss the results.…”

Section: Discussionmentioning

confidence: 99%

Driving through dense fog: a study of the effects and control of sustainable public procurement of electric cars

Langseth

Moe

2022

Environ Syst Decis

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Governments are large buyers of vehicles, thus contributing to pollution. To promote sustainability, policies have been shaped to replace government-owned fossil fuel cars with electric cars. Public procurement is seen as a strategic tool for the government to transition. This study identifies a research gap due to a lack of studies on how stakeholders at different levels identify and calculate the sustainability effects of public procurement of cars. Our approach uses a multilevel perspective to explore how various stakeholders perceive and assess the effects of sustainable public procurement. The data were obtained through a qualitative research design with documents and semi-structured interviews with stakeholders in Norway ranging from government agencies, public procurement officers, car suppliers, and end-users. (End-users in this setting are the ones who ultimately use the vehicles). The study’s findings are two-fold. First, it contributes to understanding that perceived effects of sustainable public procurement vary from the stakeholders' perspectives and that public procurement initiatives perceive to have cultural effects in addition to innovation, environmental, economic, and social impacts. Second, it contributes to understanding the importance of feedback mechanisms in public procurement to align the assessment of the effects. A better understanding of how effects are identified, and improved feedback mechanisms could help government representatives control the procurement system and accomplish the intended effects.

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The environmental performance of UK‐based B Corp companies: An analysis based on the triple bottom line approach

Cited by 51 publications

References 75 publications

Unpacking B Corps’ Impact on Sustainable Development: An Analysis from Structuration Theory

Unpacking B Corps’ Impact on Sustainable Development: An Analysis from Structuration Theory

Executive compensation, environmental performance, and sustainable banking: The moderating effect of governance mechanisms

Driving through dense fog: a study of the effects and control of sustainable public procurement of electric cars

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