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

Date

2020

Director

Publisher

Wiley
ERP Environment
Acceso abierto / Sarbide irekia
Artículo / Artikulua
Versión aceptada / Onetsi den bertsioa

Project identifier

Impacto
Google Scholar
No disponible en Scopus

Abstract

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.

Description

Keywords

Contextual characteristics, Corporate sustainability, Sustainability performance indicators, Institutional theory

Department

Enpresen Kudeaketa / Institute for Advanced Research in Business and Economics - INARBE / Gestión de Empresas

Faculty/School

Degree

Doctorate program

item.page.cita

item.page.rights

© 2020 ERP Environment and John Wiley & Sons Ltd.

Los documentos de Academica-e están protegidos por derechos de autor con todos los derechos reservados, a no ser que se indique lo contrario.