What Is Corporate Sustainability and How Do Firms Practice It? A Management Accounting Research Perspective

Joshi, Satish; Li, Yue

doi:10.2308/jmar-10496

Cited by 83 publications

(76 citation statements)

References 60 publications

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“…Sustainability and sustainable development are clichéd terms that are widely employed in the business press but are seldom unequivocally defined (Joshi and Li, ). According to the report of the United Nations Global Compact (), the manner in which businesses address sustainability issues is also changing.…”

Section: Dimensions Of Sustainable Enterprisementioning

confidence: 99%

Stakeholder Engagement in Sustainable Enterprise: Evolving a Conceptual Framework, and a Case Study of ITC

Anbarasan

Sushil

2017

Bus Strat Env

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An intensive debate has been occurring among academics, consultants and corporate executives, resulting in many definitions of a more humane, more ethical and more transparent manner of conducting business. They have created, supported or criticized related concepts such as sustainable development, corporate citizenship, sustainable entrepreneurship, the triple bottom line, business ethics and corporate social responsibility (Van Marrewijk, ). In the midst of LPG (liberalization, privatization and globalization), with market expansion occurring and the customer base needing to be widened for long‐term profitability, can enterprise opt for sustainability through the stakeholder approach? Interestingly, the ITC (Imperial Tobacco Company) is a firm committed to the core values of sustainable development in agrobusiness and in other activities, which has made the corporation well known for its stand on sustainability. Hence, this study begins with a brief literature review on sustainable enterprise and an introduction to familiarize the reader with the case organization, to examine what has made the ITC remain a stalwart in sustainable development and to identify the factors that drive the ITC's vision of sustainability. Based on the identified factors, total interpretive structural modeling (TISM) has been used to evolve a framework of sustainable enterprises on the star model (Sushil, ), which explains the customer and the government as driving factors for sustainability along with the triple bottom line. To validate our study, data on surrogate measures of some of the variables have been taken from the annual reports of the ITC and the validation is performed using linear regression analysis. Finally, the future research scope and limitations of the study are discussed. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

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Section: Dimensions Of Sustainable Enterprisementioning

confidence: 99%

Stakeholder Engagement in Sustainable Enterprise: Evolving a Conceptual Framework, and a Case Study of ITC

Anbarasan

Sushil

2017

Bus Strat Env

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“…Global bodies such as the Business and Sustainable Development Commission (Nelson 2017) and the United Nations are encouraging firms to pursue collective action for achieving sustainable development (Vrettos et al 2017). Because of increasing pressure from investors, customers, and governments to reduce the environmental impact of their operations, firms are incorporating sustainability objectives into their operations management practices Wassenhove 2012, Bonini andG€ orner 2011, Joshi andLi Information technology (IT) can have a significant influence on sustainable operations and managing and containing carbon emissions (Melville 2010). In this regard, IT can be both a problem and a solution (Laitner 2002).…”

Section: Introductionmentioning

confidence: 99%

Information Technology and Sustainability: Evidence from an Emerging Economy

Khuntia

Saldanha

Mithas

et al. 2018

Production and Operations Management

139

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Research in operations management and information systems suggests that information technology (IT) can play an important role in managing operations that support environmentally sustainable (green) growth. Yet, few studies have empirically assessed the efficacy of green IT investments and initiatives, particularly in emerging economies such as India. This study examines the performance consequences of green IT investment and implementation in terms of energy conservation and profit impact. We analyze an archival dataset constructed from a survey of nearly 300 organizations in India, matched partially with objective data from a secondary source. We find that green IT investment is positively associated with a higher profit impact and that this association is partially mediated by a reduction in IT equipment energy consumption. In addition, we find that operations‐oriented green IT implementation is positively associated with both IT equipment energy consumption reduction and profit impact, whereas supplier‐oriented green IT implementation is positively associated only with reduction in IT equipment energy consumption. Our findings are robust to objective measures of firm‐level total income and profit after tax. We highlight opportunities for further research and discuss the implications of the study for managerial practice to encourage the implementation of green IT initiatives that promote greater environmental sustainability.

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“…It focuses on the managerial aspects of corporate sustainability practice and the research issues that relate to the implementation of sustainability at firm level. It includes sustainability management, sustainability measurement, sustainability external reporting and sustainability management control systems, all included in the sustainability accounting concept [82]. Note 4 Controls in MCSs comprise, for instance, strategic planning, budgeting, financial measurement systems, non-financial measurement systems, hybrid measurement systems, project management, and evaluation and reward.…”

Section: Conflicts Of Interestmentioning

confidence: 99%

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

2017

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Abstract:The aim of this paper is to investigate how the integration of new forms of sustainable control systems (SCSs) and traditional management control systems (MCSs), and the use of these control systems affect the integration of sustainability within organizational strategy. A qualitative case study based on a longitudinal investigation of an Italian family firm operating in an environment-sensitive context, the intermodal transport industry, has been used to trace the company's pathway to sustainability integration based on the Gond et al. framework. The paper enriches the Gond et al. conceptualization providing evidence of the external and internal factors relevant in affecting the organization's pathway towards sustainability integration. To the best of the authors' knowledge, the present study is the first analysis that investigates the integration of sustainability into organizational strategy in the context of family firms, from the point of view of performance management systems (PMSs).

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What Is Corporate Sustainability and How Do Firms Practice It? A Management Accounting Research Perspective

Cited by 83 publications

References 60 publications

Stakeholder Engagement in Sustainable Enterprise: Evolving a Conceptual Framework, and a Case Study of ITC

Stakeholder Engagement in Sustainable Enterprise: Evolving a Conceptual Framework, and a Case Study of ITC

Information Technology and Sustainability: Evidence from an Emerging Economy

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

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