Sustainability performance indicators: definition, interaction, and influence of contextual characteristics
Fecha
2020Versión
Acceso abierto / Sarbide irekia
Tipo
Artículo / Artikulua
Versión
Versión aceptada / Onetsi den bertsioa
Impacto
|
10.1002/csr.1986
Resumen
Financial markets and investors are pushing modern firms to increase their commitment to sustainable development. Corporate sustainability refers to processes that develop from normative traditions, ethical roots, and stakeholder attitudes in such organizations. These processes require that we define suitable sustainability indicators and other measurement instruments. Therefore, this study analy ...
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Financial markets and investors are pushing modern firms to increase their commitment to sustainable development. Corporate sustainability refers to processes that develop from normative traditions, ethical roots, and stakeholder attitudes in such organizations. These processes require that we define suitable sustainability indicators and other measurement instruments. Therefore, this study analyzes the influence of cultural and legal contextual characteristics on the design and internal workings of such indicators. The results show that sustainability measurements are indeed shaped by cultural and legal factors. However, no unique pattern can be identified. Thus, what emerges is variation under different cultural contexts and legal systems. [--]
Materias
Contextual characteristics,
Corporate sustainability,
Sustainability performance indicators,
Institutional theory
Editor
Wiley ERP Environment
Publicado en
Corporate Social Responsibility and Environmental Management, 2020, 27(6), 2615-2630
Departamento
Universidad Pública de Navarra. Departamento de Gestión de Empresas /
Nafarroako Unibertsitate Publikoa. Enpresen Kudeaketa Saila /
Universidad Pública de Navarra/Nafarroako Unibertsitate Publikoa. Institute for Advanced Research in Business and Economics - INARBE
Versión del editor
Entidades Financiadoras
Ministerio de Economía y Competitividad, Grant/Award Number: ECO2016-77631-R/PID2019-104304GB-I00.