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Journal articles on the topic 'Corporate sustainability'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 May 2024

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1

Joy, Varhese. "Corporate Sustainability." International Journal of Social Quality 10, no. 1 (June 1, 2020): 87–104. http://dx.doi.org/10.3167/ijsq.2020.100105.

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This is a review of the concept corporate sustainability. Being the most widely discussed and deliberated topic in the management and corporate literature, this concept has been defined by many academic scholars with their own specific approach. This article makes an attempt to review these approaches and will examine them in the context of the principles of the social quality approach (SQA). The progress and relevance of the United Nation’s 2030 sustainable development is also reviewed. The conceptual and methodological redefinition given by SQA scholars and the reasons for their rejection of the tripartite approach to defining sustainability provided in the UN Brundtland Report is also discussed in order to provide a basis for further research into the issue of sustainability and how it relates to the SQA.

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Karnama, Ahmad, and Ricardo Vinuesa. "Organic Growth Theory for Corporate Sustainability." Sustainability 12, no. 20 (October 15, 2020): 8523. http://dx.doi.org/10.3390/su12208523.

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This paper introduces a theory for the evolution of corporates in which the growth and sustainability strategies are developed simultaneously. Since the introduction of corporate sustainability, it has been seen an extra cost for risk mitigation and making “compensating” positive impact. The world has reached a tipping point of volatility, mainly due to climate change but also due to the emergence of COVID-19, therefore the applicability of existing corporate structures is under question and this poses high risk to the existence of our planet. On the other hand, the technology cost for sustainable investment has reached parity in comparison with non-sustainable alternatives. Therefore, our proposed Organic Growth Theory introduces a step-by-step approach so that corporates can grow and be profitable without compromising the ability of future generations to meet their needs. It is concluded that a new structure for corporates, called founcorps, would be required to direct corporates to evolve into being a responsible legal entity.

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3

Wang, Ziqi. "Corporate Sustainability and Corporate Value." Transactions on Economics, Business and Management Research 5 (March 31, 2024): 68–75. http://dx.doi.org/10.62051/1qqczy93.

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In recent years, the concept of sustainable development has gradually lodged itself in the public mind, and there is increasing emphasis on companies’ performance in environmental, social, and corporate governance (ESG) aspects. This paper empirically investigates the impact of corporate ESG performance on firm value based on all A-share listed companies in China from the first quarter of 2015 to the fourth quarter of 2020 as the initial research sample. The research results indicate that the better the corporate ESG performance, the higher the firm value. The study provides clear insights: firstly, ESG performance can enhance firm value, revealing that ESG can reduce information asymmetry and reduce financial risks for enterprises. Secondly, ESG performance is an endogenous driving force for companies to promote environmental protection, social responsibility, and corporate governance construction, prompting companies to establish a sound ESG information disclosure system. Thirdly, it provides crucial evidence for ESG investors, compelling corporate managers to pay more attention to the impact of ESG management principles on the company and consider the company's future sustainable development.

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Przychodzeń, Wojciech, and Justyna Przychodzeń. "Corporate Social Responsibility for Sustainability." Management and Business Administration. Central Europe\ 22, no. 2 (June 15, 2014): 80–97. http://dx.doi.org/10.7206/mba.ce.2084-3356.100.

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5

Atkinson, Giles. "Measuring Corporate Sustainability." Journal of Environmental Planning and Management 43, no. 2 (March 2000): 235–52. http://dx.doi.org/10.1080/09640560010694.

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Benijts, Tim. "Measuring Corporate Sustainability." Journal of Corporate Citizenship 2008, no. 32 (December 1, 2008): 29–42. http://dx.doi.org/10.9774/gleaf.4700.2008.wi.00005.

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7

Elena Windolph, Sarah, Stefan Schaltegger, and Christian Herzig. "Implementing corporate sustainability." Sustainability Accounting, Management and Policy Journal 5, no. 4 (October 28, 2014): 378–404. http://dx.doi.org/10.1108/sampj-01-2014-0002.

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Purpose – The purpose of this paper is to conduct an empirical analysis among large German companies to enhance the understanding of whether and which institutional factors influence the application of sustainability management tools. Stepping from corporate sustainability visions to implementation requires the application of management tools. A multitude of sustainability management tools have been proposed in literature. Research on their application in corporate practice is, however, scarce. Design/methodology/approach – Based on a survey of large German companies and publicly available data, this paper tests the influence of corporate sustainability networks, indices, standards and the awareness of sustainability management tools on their application in corporate practice. Findings – A particularly strong positive relation exists between awareness and application of sustainability management tools. Standards are also found to have a positive influence, while the influence of networks and indices is less strong. Our findings suggest that the application of sustainability management tools can be fostered through the promotion and increasing awareness of tools. Research limitations/implications – The analysis is based on a survey of large German companies. Factors of institutional isomorphism are tested. Further research is needed for small- and medium-sized enterprises (SMEs) and the influence of further aspects such as competitive and psychological factors. Practical implications – The findings of this paper suggest that the application of sustainability management tools can be fostered particularly well through increasing awareness and the active promotion of tools. Networks, indices and standard help increase awareness. Originality/value – The analysis unveils the role of institutional factors influencing the application sustainability management tools in corporate practice.

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8

Parris, Thomas M. "Corporate Sustainability Reporting." Environment: Science and Policy for Sustainable Development 48, no. 5 (June 2006): 3. http://dx.doi.org/10.3200/envt.48.5.3-3.

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9

Ionescu-Somers, A. I. S. "Mainstreaming Corporate Sustainability." Chemie Ingenieur Technik 75, no. 8 (August 25, 2003): 1052. http://dx.doi.org/10.1002/cite.200390222.

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10

Montiel, Ivan. "Corporate Social Responsibility and Corporate Sustainability." Organization & Environment 21, no. 3 (September 2008): 245–69. http://dx.doi.org/10.1177/1086026608321329.

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11

Dzhengiz, Tulin, and Kai N. Hockerts. "From Corporate Sustainability to Organisational Sustainability." Academy of Management Proceedings 2019, no. 1 (August 1, 2019): 12215. http://dx.doi.org/10.5465/ambpp.2019.12215abstract.

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12

JERÓNIMO SILVESTRE, Winston, Paula ANTUNES, and Walter LEAL FILHO. "THE CORPORATE SUSTAINABILITY TYPOLOGY: ANALYSING SUSTAINABILITY DRIVERS AND FOSTERING SUSTAINABILITY AT ENTERPRISES." Technological and Economic Development of Economy 24, no. 2 (November 30, 2016): 513–33. http://dx.doi.org/10.3846/20294913.2016.1213199.

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Much has been written about the need for more humane, ethical, socially just and transparent ways of doing business and performing entrepreneurial activities. Consistent with this, concepts such as sustainable development, corporate citizenship, corporate sustainability (CS), sustainable entrepreneurship, business ethics, and corporate social responsibility (CSR), among many others, have emerged. This diversity of expressions raises the need to development a new typology for to CS. This paper addresses this gap and describes a framework typology for corporate sustainability, by analysing sustainability drivers and the interactivity factors in the context of sustainability. It also describes the various types of sustainable emphasis given by companies and their associated levels of CS, which may pave the way for a new framework typology.

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13

Gao, Wenxuan, and Shanyue Jin. "How Does Corporate Intelligence Level Affect Corporate Sustainability? Evidence from China." International Academy of Global Business and Trade 19, no. 3 (June 30, 2023): 45–70. http://dx.doi.org/10.20294/jgbt.2023.19.3.45.

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Purpose - Facing the backdrop of the digital economy and industrial transformation, China is interested in smart manufacturing to promote transformation, economic growth, and development. Executive characteristics when employing smart technology play an important role. This study aims to explore the relationship between various qualities and the sustainable development of enterprises. Design/Methodology/Approach - This study investigates the impact of corporate intelligence level on corporate sustainability in the digital economy era using a fixed-effects model with Chinese A-share listed companies from 2011 to 2020. It also explores the moderating roles of executive technical backgrounds, overseas backgrounds, and age on the impact of corporate intelligence level on corporate sustainability. Findings - The findings show that corporate intelligence level can contribute to sustainable development. Executive technical backgrounds, overseas backgrounds, and age have positive moderating effects on corporate intelligence level, which can contribute to sustainable development. Research Implications - This study indicates that enterprises will promote sustainable development if they place value on the qualities our findings have highlighted. Our study thus enriches the relevant research on smart manufacturing and sustainable development.

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Rafique, Imran. "RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CORPORATE SUSTAINABILITY." Pakistan Journal of Social Research 03, no. 03 (September 30, 2021): 119–29. http://dx.doi.org/10.52567/pjsr.v3i3.232.

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The purpose of this article is to demonstrate that corporate governance is essential to the continued functioning of any company, and much attention has been given to its governance processes. In the same way, sustainability is essential to every company's continued functioning and is perhaps the current trendy idea. Whilst it is obvious what corporate governance usually means, the meaning of sustainability is much less clear, and the article revealed how corporate governance and corporate sustainability interact. A cross-sectional design was followed and the data was gathered from 160 company respondents. The findings of the correlation study indicate an important direct corporate governance and corporate sustainability connection among companies. This research may also be used to detect the effects of corporate governance on company sustainability performance and growth. Keywords: Corporate Governance, Corporate Sustainability, Organizational sustainability, Corporate Authority, Governance

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15

Landrum, Nancy E. "Stages of Corporate Sustainability: Integrating the Strong Sustainability Worldview." Organization & Environment 31, no. 4 (July 6, 2017): 287–313. http://dx.doi.org/10.1177/1086026617717456.

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Businesses are increasingly adopting sustainability, yet the environment continues to decline. This research responds to Dyllick and Muff’s assertion that this paradox is caused by a constricted understanding of the meaning of corporate sustainability, lack of inclusion of constructs from related streams of literature, and failure to integrate micro and macro perspectives of sustainability. The current research addresses these concerns through an integration of 22 micro- and macro-level models of stages of development from literature in corporate sustainability, corporate social responsibility, environmental management, and sustainable development. This integration results in a new unified model of stages of corporate sustainability that broadens the current narrowly constricted understanding of corporate sustainability, extends the paradigm of corporate sustainability beyond the business case and into the realm of ecological science and strong sustainability, and sheds light on the paradox.

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Talattov, Abra P. G., M. Ridzki Wibowo, and Mei Kallman. "CORPORATE TRANSFORMATION TOWARDS SUSTAINABILITY:." Sustainability Science and Resources 1, no. 1 (December 30, 2021): 107–34. http://dx.doi.org/10.55168/ssr2809-6029.2021.1005.

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This paper explores the process of sustainability transformation on pulp and paper industry in Indonesia, including the factors driving sustainability, challenges of integrating sustainability, and current best practices in the industry. We used a qualitative research methodology, interview and examine sustainability reports of APP and APRIL, two leading pulp and paper companies in Indonesia. We find a total of 4 drivers and 2 main challenges in the transformation process. The four drivers are: risk and risk reduction, expectation of key stakeholders, i.e., market, consumers, investors, society; competitive advantage, and top management. The two main challenges are the initial investment required and the lack of competence to manage the alleged paradox of improving environmental, social, and economic goals at the same time. However, despite the challenges presented, we find that the transformational process has resulted in a positive impact for the companies’ triple bottom line.

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Talattov, Abra P. G., M. Ridzki Wibowo, and Mei Kallman. "CORPORATE TRANSFORMATION TOWARDS SUSTAINABILITY:." Sustainability Science and Resources 1, no. 1 (December 30, 2021): 107–34. http://dx.doi.org/10.55168/ssr2809-6029.2021.105.

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This paper explores the process of sustainability transformation on pulp and paper industry in Indonesia, including the factors driving sustainability, challenges of integrating sustainability, and current best practices in the industry. We used a qualitative research methodology, interview and examine sustainability reports of APP and APRIL, two leading pulp and paper companies in Indonesia. We find a total of 4 drivers and 2 main challenges in the transformation process. The four drivers are: risk and risk reduction, expectation of key stakeholders, i.e., market, consumers, investors, society; competitive advantage, and top management. The two main challenges are the initial investment required and the lack of competence to manage the alleged paradox of improving environmental, social, and economic goals at the same time. However, despite the challenges presented, we find that the transformational process has resulted in a positive impact for the companies’ triple bottom line.

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18

Talattov, Abra P. G., M. Ridzki Wibowo, and Mei Kallman. "CORPORATE TRANSFORMATION TOWARDS SUSTAINABILITY:." Sustainability Science and Resources 1, no. 1 (December 30, 2021): 107–34. http://dx.doi.org/10.55168/ssr2809-6029.2021-1005.

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This paper explores the process of sustainability transformation on pulp and paper industry in Indonesia, including the factors driving sustainability, challenges of integrating sustainability, and current best practices in the industry. We used a qualitative research methodology, interview and examine sustainability reports of APP and APRIL, two leading pulp and paper companies in Indonesia. We find a total of 4 drivers and 2 main challenges in the transformation process. The four drivers are: risk and risk reduction, expectation of key stakeholders, i.e., market, consumers, investors, society; competitive advantage, and top management. The two main challenges are the initial investment required and the lack of competence to manage the alleged paradox of improving environmental, social, and economic goals at the same time. However, despite the challenges presented, we find that the transformational process has resulted in a positive impact for the companies’ triple bottom line.

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19

Nicolăescu, Eugen, Cristina Alpopi, and Constantin Zaharia. "Measuring Corporate Sustainability Performance." Sustainability 7, no. 1 (January 13, 2015): 851–65. http://dx.doi.org/10.3390/su7010851.

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20

Beckmann, Markus, and Ingo Pies. "Sustainability by Corporate Citizenship." Journal of Corporate Citizenship 2008, no. 31 (September 1, 2008): 45–57. http://dx.doi.org/10.9774/gleaf.4700.2008.au.00008.

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21

Griffiths, Andrew, and Joseph A. Petrick. "Corporate architectures for sustainability." International Journal of Operations & Production Management 21, no. 12 (December 1, 2001): 1573–85. http://dx.doi.org/10.1108/01443570110410919.

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While there exists a growing literature on corporate “green” strategies, there is a research gap about which corporate architectures and organizational change processes enable “green” strategies. This article addresses the research gap in an interdisciplinary manner by focusing on two questions: What conditions characterize ecological and humanly sustainable corporations? What alternative architectures can generate and institutionalize corporate sustainability? Three alternative architectures for sustainability are treated and three research propositions are identified to further future empirical research on specific architectures that link organization design and corporate sustainability.

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22

Eboli, Marisa, and Sergio Mancini. "Corporate education for sustainability." International Journal of Environment and Sustainable Development 11, no. 4 (2012): 339. http://dx.doi.org/10.1504/ijesd.2012.050827.

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23

Sebastiani, Roberta, Daniela Corsaro, Francesca Montagnini, and Albert Caruana. "Corporate sustainability in action." Service Industries Journal 34, no. 7 (May 9, 2014): 584–603. http://dx.doi.org/10.1080/02642069.2014.886191.

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24

Backhaus, Kristin. "Approaches to Corporate Sustainability." Organization Management Journal 10, no. 2 (June 2013): 85. http://dx.doi.org/10.1080/15416518.2013.801740.

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25

Jones, Peter, Daphne Comfort, and David Hillier. "Crowdsourcing corporate sustainability strategies." International Journal of Business and Globalisation 10, no. 3 (2013): 345. http://dx.doi.org/10.1504/ijbg.2013.052993.

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26

Sureeyatanapas, Panitas, Jian-Bo Yang, and David Bamford. "Evaluation of Corporate Sustainability." Frontiers of Engineering Management 1, no. 2 (2014): 176. http://dx.doi.org/10.15302/j-fem-2014025.

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27

Lloret, Antonio. "Modeling corporate sustainability strategy." Journal of Business Research 69, no. 2 (February 2016): 418–25. http://dx.doi.org/10.1016/j.jbusres.2015.06.047.

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28

Gramlich, Dieter, and Nicole Finster. "Corporate sustainability and risk." Journal of Business Economics 83, no. 6 (April 27, 2013): 631–64. http://dx.doi.org/10.1007/s11573-013-0666-4.

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29

Schaltegger, Stefan, Markus Beckmann, and Erik G. Hansen. "Corporate Sustainability Meets Transdisciplinarity." Business Strategy and the Environment 22, no. 4 (May 2013): 217–18. http://dx.doi.org/10.1002/bse.1770.

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30

Shulman, Skylar. "Corporate Sustainability Due Diligence." Columbia Journal of Environmental Law 49, no. 2 (May 10, 2024): 479–523. http://dx.doi.org/10.52214/cjel.v49i2.12633.

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Ever since the concept of Corporate Social Responsibility (CSR) be-gan to take off in the 1970s, multinational corporations (MNCs) and international organizations have attempted to implement a variety of voluntary initiatives to detect and prevent human rights and environ-mental abuses within corporate supply chains. Despite these voluntary initiatives, however, human rights violations and environmental dam-age have continued to occur frequently within the supply chains of MNCs, leading to increased calls for binding, “hard law” remedies. The adoption of the United Nations’ Guiding Principles on Business and Human Rights (UNGPs) in 2011 catalyzed efforts to adopt domestic mandatory human rights due diligence (mHRDD) laws, and since 2017, a growing number of nations have passed more comprehensive human rights and environmental due diligence (HREDD) laws that recognize the connection between human rights and the environment. The most ambitious HREDD proposal thus far is the European Union’s proposed Corporate Sustainability Due Diligence Directive (CS3D), which, when enacted, will impose mandatory human rights and environmental due diligence requirements on corporations that conduct business in the European Union. This Note assesses the feasibility and desirability of adopting domes-tic HREDD legislation in the United States based on the framework provided by the EU’s proposed CS3D. The predominant reliance in the U.S. on voluntary CSR initiatives and limited disclosure regulations is insufficient to prevent human rights and environmental abuses in the supply chains of US-based MNCs. This Note argues that the proposed CS3D provides a promising model for how Congress could take strong-er action in this area. Although it would not completely prevent adverse impacts and could be initially challenging to implement because of the ambiguity surrounding its scope, comprehensive federal HREDD legislation based on the CS3D framework would be a significant step towards filling in the gaps in U.S. corporate accountability.

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Saunila, Minna, Mina Nasiri, Juhani Ukko, and Tero Rantala. "Smart technologies and corporate sustainability: The mediation effect of corporate sustainability strategy." Computers in Industry 108 (June 2019): 178–85. http://dx.doi.org/10.1016/j.compind.2019.03.003.

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32

Landrum, Nancy E., and Brian Ohsowski. "Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports." Business Strategy and the Environment 27, no. 1 (November 15, 2017): 128–51. http://dx.doi.org/10.1002/bse.1989.

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33

Pavez, Ignacio, and 'Alim J. Beveridge. ""Corporate social responsibility, corporate citizenship and corporate sustainability: critical review"." Academy of Management Proceedings 2013, no. 1 (January 2013): 13287. http://dx.doi.org/10.5465/ambpp.2013.13287abstract.

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34

Kocmanová, Alena, and Marie Dočekalová. "Corporate sustainability: environmental, social, economic and corporate performance." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 7 (2011): 203–8. http://dx.doi.org/10.11118/actaun201159070203.

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The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI) for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.

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So, Idris Gautama, Hasnah Haron, Anderes Gui, Elfindah Princes, and Synthia Atas Sari. "Sustainability Reporting Disclosure in Islamic Corporates: Do Human Governance, Corporate Governance, and IT Usage Matter?" Sustainability 13, no. 23 (November 24, 2021): 13023. http://dx.doi.org/10.3390/su132313023.

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In developing countries, particularly South Asia, there is scarce research on corporate governance and sustainability reporting disclosure. This study considers several insightful theories, including Stakeholder Theory, Agency Theory, and the TOE Framework, to understand the relationships and drivers of sustainability reporting. The study examines Indonesian Islamic corporates using data from the ISSI (Indonesia Shariah Stock Index). We gathered annual reports and sustainability reports from the ISSI database for the year 2019. The study investigates how human governance (HG), Islamic corporate governance (ICG), and information technology usage (ITU) are related to sustainability reporting disclosure (SR). The findings showed that the sustainability reporting disclosure was significantly influenced by human governance and Islamic corporate governance with firm size and leverage. Furthermore, the research showed that profitability was not significantly related to sustainability reporting disclosure, that Islamic corporate governance had a significant negative influence on SR, and that IT usage was only significant when human governance was not present. Finally, the results showed that human governance is the main driver of sustainability reporting disclosure. Therefore, we conclude that human governance is the best predictor for sustainability reporting disclosure.

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Ludwig, Paul, and Remmer Sassen. "Which internal corporate governance mechanisms drive corporate sustainability?" Journal of Environmental Management 301 (January 2022): 113780. http://dx.doi.org/10.1016/j.jenvman.2021.113780.

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Witjes, Sjors, Walter J. V. Vermeulen, and Jacqueline M. Cramer. "Assessing Corporate Sustainability integration for corporate self-reflection." Resources, Conservation and Recycling 127 (December 2017): 132–47. http://dx.doi.org/10.1016/j.resconrec.2017.08.026.

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38

Lee, Ki Hoon. "Linking stakeholders and corporate reputation towards corporate sustainability." International Journal of Innovation and Sustainable Development 6, no. 2 (2012): 219. http://dx.doi.org/10.1504/ijisd.2012.046947.

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Nayak, Priyanka, and Narayan Kayarkatte. "Concept of Education for Corporate Sustainability Disclosures – An Emerging Need." RESEARCH REVIEW International Journal of Multidisciplinary 7, no. 12 (December 14, 2022): 36–45. http://dx.doi.org/10.31305/rrijm.2022.v07.i12.006.

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Purpose: The purpose of this paper is to broaden the concept of Education for Corporate Sustainability Disclosures and describe its meaning and significance in the present-day Higher Education. The paper studies the literatures published by the researchers in the related areas and arrives at the conceptualisation of a new sub area for future research. It is an emerging need for the future management and accounting professionals, to imbibe the corporate sustainability disclosure aspects as Sustainability Disclosures by Corporates are being mandated in several nations across the globe. Methodology: This paper studies the existing literature to propose a new concept submerging the concept of Education for Sustainable Development (ESD) And Corporate Sustainability Disclosures (CSD). Using the Keyword and Boolean search method in Google Scholar the related articles published in various journals is considered for the study. Findings: Education for CSD is becoming the need of the hour, as it is being highlighted in past several research. ‘Corporate Sustainability Disclosures’ is broader in scope and dimension as compared Sustainability accounting and hence can be adapted to a wider stream of courses rather than professional accounting alone. Originality/ Value: This paper tries to throw light on the Education for Corporate Sustainability Disclosures by the Higher Educational Institutions, with special focus to the Management, Commerce and Accounting streams of study.

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40

Ergene, Seray. "Corporate Sustainability as Practice: Doing Sustainability by Intervening." Academy of Management Proceedings 2018, no. 1 (August 2018): 13419. http://dx.doi.org/10.5465/ambpp.2018.13419abstract.

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41

Tapaninaho, Riikka. "CEO Sustainability Discourses: Tackling Tensions in Corporate Sustainability." Academy of Management Proceedings 2020, no. 1 (August 2020): 19961. http://dx.doi.org/10.5465/ambpp.2020.19961abstract.

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42

Demirel, Burcu, and Murat Erdogan. "Corporate Sustainability Reporting in the BIST Sustainability Index." International Journal of Business and Social Research 6, no. 10 (November 20, 2016): 21. http://dx.doi.org/10.18533/ijbsr.v6i10.999.

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<p>In recent years, there is a growing focus on corporate operations especially since the publication of the first environmental reports in 1989. Companies have started to publish information about its environmental, social and sustainability policies. The study examines the sustainability reporting elements of Borsa Istanbul Sustainability Index (BIST) in Turkey and to evaluate which elements is most vital in this context. This study will begin with the sustainability reporting that will be examined under the roof of corporation sustainability and end with the examination of sustainability reports of 15 firms, which are included in the BIST Sustainability Index in Turkey, and a content analysis. The reports of companies under study were taken from special web site and GRI (Global Reporting Initiative) database of companies. Being the first study in examining the sustainability report of companies in BIST Sustainability Index, it is expected to contribute in literature about sustainability reporting recently started to gain importance in Turkey. Overall our findings suggest that the sustainability index established in Turkey is still in development stage, but the enterprises in the endeavor are working day by day to develop the sustainability qualities.</p>

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43

Baumgartner, Rupert J., and Daniela Ebner. "Corporate sustainability strategies: sustainability profiles and maturity levels." Sustainable Development 18, no. 2 (March 2010): 76–89. http://dx.doi.org/10.1002/sd.447.

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44

Simões, Cláudia, and Roberta Sebastiani. "The Nature of the Relationship Between Corporate Identity and Corporate Sustainability: Evidence from The Retail Industry." Business Ethics Quarterly 27, no. 3 (June 19, 2017): 423–53. http://dx.doi.org/10.1017/beq.2017.15.

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ABSTRACT:This article addresses the nature of the interface between corporate sustainability and corporate identity at both the strategic and instrumental levels. We developed an empirical qualitative study in two countries in Southern Europe addressing retailers who are actively engaged in pursuing corporate-sustainability strategies. Data sources include in-depth interviews, observations, and physical artifacts of identity (digital and printed documents). Findings reveal that, at a strategic level, corporate sustainability is embedded in corporate identity reflecting the company’s strategy. Companies also instrumentally use corporate identity to operationalize corporate sustainability strategies. Organizations show different patterns in the way they bridge corporate sustainability and identity. The contributions of this article are threefold: it reports the symbiotic relationship between corporate sustainability and corporate identity; it scrutinizes how corporate sustainability and corporate identity are integrated at the strategic and operational levels; and it establishes distinct patterns at the interface of corporate sustainability and corporate identity.

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Samaibekova, Zeynegul, Gulzhamal Choyubekova, Kerezkan Isabaeva, and Asel Samaibekova. "Corporate sustainability and social responsibility." E3S Web of Conferences 250 (2021): 06003. http://dx.doi.org/10.1051/e3sconf/202125006003.

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Our paper focuses on the links between corporate sustainability and social responsibility. Corporate Social Responsibility (CSR) emerged as a tool for linking the priorities of business companies (making money and achieving profit) with the priorities of citizens and society. Bringing together the many different parts of a complex CSR programme into a single central system is crucial. Moreover, we discuss the role of corporate structures in the development of social organisations and their impact on society, as well as on corporate social responsibility and the impact of the social entrepreneurship model on the economy. It appears that companies can bring important benefits to society if they are responsible for the quality of the goods and services they produce and develop new goods or services that generate economic growth. The long-term benefits for investors therefore allow companies to invest in product innovation, thereby delivering highquality products that improve people’s standard of living. Business companies thus meet the needs of society and offer important benefits to society in the form of new jobs and economic opportunities for those in society who depend on the company’s good services. While companies seek new economic opportunities and regain public confidence, the creation of shared values and the pursuit of financial success is becoming increasingly important for companies in a way to support sustainable development and fighting global warming and climate change.

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Grove, Hugh, and Maclyn Clouse. "Corporate Governance Principles and Sustainability." Corporate Governance and Sustainability Review 1, no. 2 (2017): 13–19. http://dx.doi.org/10.22495/cgsrv1i2p2.

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With 21st century U.S. frauds destroying well over one trillion of market capitalization and now with Valeant’s 2016 market cap destruction of $86 billion, the question must again be asked: where were the gatekeepers (boards of directors, regulators, sell-side financial analysts, and auditors) to protect investors? Many of these frauds were caught only by short sellers, such as Jim Chanos (shorting Enron in 2000 and Valeant in 2014), Andrew Left (shorting Valeant in 2015), and buy-side financial analysts. Sir David Tweedy, the former chair of the International Accounting Standards Board, has commented: “The scandals that we have seen in recent years are often attributed to accounting although, in fact, I think the U.S. cases are corporate governance scandals involving fraud” (Tweedy, 2007). This paper is a case study using the Valeant $86 billion market cap destruction in 2016 to emphasize the timeless nature of such corporate governance scandals. This scandal was even larger than the infamous $78 billion market cap destruction scandal of Enron which occurred 15 years earlier in 2001. These scandals appear here to stay as the new normal so these gatekeepers should be doing everything they can to analyze the ongoing fraud problems. Accordingly, as a case study, this paper develops lessons learned from this $86 billion Valeant scandal to emphasize the importance of sustainable corporate governance principles as a pathway to avoid malpractices in the future.

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Hawn, Olga, and Vanessa Burbano. "National Culture and Corporate Sustainability." Academy of Management Proceedings 2018, no. 1 (August 2018): 12471. http://dx.doi.org/10.5465/ambpp.2018.12471abstract.

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Meuer, Johannes, Julian Koelbel, and Volker Hoffmann. "Mapping Definitions of Corporate Sustainability." Academy of Management Proceedings 2018, no. 1 (August 2018): 15032. http://dx.doi.org/10.5465/ambpp.2018.15032abstract.

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Salvioni, Daniela M., and Francesca Gennari. "Corporate governance, ownership and sustainability." Corporate Ownership and Control 13, no. 2 (2016): 606–12. http://dx.doi.org/10.22495/cocv13i2c3p9.

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The main finding of this article is that sustainability and the broader concept of social responsibility imply a change in the spirit of governance, which promotes the so-called ’de facto convergence’ between the different corporate governance systems existing all over the world. Substantial corporate governance convergence suggests that different countries may have different companies’ ownership structure, rules and institutions but the corporate boards may still be able to perform common goals, with attention to similar key performance indicators, such as ensuring fair disclosure or accountability. Companies that perform better with regard to the triple bottom line can increase shareholder value contributing, at the same time, to the sustainable development of the societies in which they operate.

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Braendle, Udo, Yaroslav Mozghovyi, and Kateryna Huryna. "Corporate competitiveness and sustainability risks." Risk Governance and Control: Financial Markets and Institutions 7, no. 4-2 (December 28, 2017): 225–33. http://dx.doi.org/10.22495/rgc7i4c2art5.

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This paper aims at providing a theoretical analysis of the existing research on corporate competition and sustainability risks that occur when companies aspire to reach maximum competitive advantages and gain competitive benefits compared to their rivals. Competitiveness has been described as a multidimensional, theoretical and relative concept linked with the market mechanism. The concept of competitiveness may refer to different levels of aggregation: national, regional, industrial and individual companies. This paper contributes to the theoretical research on corporate competitiveness by the analysis of old and new definitions of this category. It also notes that the sustainability risks connected to competition can be divided into several groups where the authors highlight environmental, legal, financial risks, behaviour risks and state-related risks as the most crucial ones. For companies to be fit for the competitive challenge, the paper identifies main characteristics of such risks and gives policy guidance for their avoidance.

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