The role of value systems in translating environmental planning into performance

Heggen, Campbell

doi:10.1016/j.bar.2018.09.005

Cited by 14 publications

(12 citation statements)

References 91 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…More specifically, BP corporate governance has undergone a re-structuration process that was driven by a refocused strategy that was developed and put in place to address legitimatisation and continuation. This expands on recent research which shows that altered organisational values became core to informal control in shaping formal controls, that is, sustainability strategy and corporate governance, in promoting shared environmental values and beliefs throughout BP (Heggen, 2018; Jollands et al , 2015; Riccaboni and Leone, 2010). It cascades down from the refocused strategy to the directorships’ process, as reported (BP plc, 2011, p. 120):…”

Section: Case Study: British Petroleumsupporting

confidence: 57%

Sustainability governance and legitimisation processes: Gulf of Mexico oil spill

Elsayed

Ammar

2020

SAMPJ

View full text Add to dashboard Cite

Purpose The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time. Design/methodology/approach The Gulf of Mexico oil spill incident is an extreme case study undertaken to examine its implications on the organisational legitimacy of British Petroleum (BP) and the latter’s response to the incident and beyond. The paper draws on Suchman’s legitimacy framework (1995) to understand sustainability governance as an organisational practice that evolved post the Gulf of Mexico oil spill to manage BP’s legitimacy. It draws on archival records and documentation from 2008 to 2017, as key sources for data collection, using interrogation by NVivo software. Findings Sustainability governance is a sound practice that was socially constructed to manage the re-legitimatisation process following the Gulf of Mexico oil spill. It is characterised by broadness (the interplay between the corporate governance and corporate social responsibility disciplines), dynamic (developing the tactics to repair and maintain legitimacy), agility (conforming to the accountability for socially responsible investment and ensuring steps towards geopolitically responsible investment) and interdependence (reflecting composition and interactions). Practical implications This paper has practical implications for organisations, in terms of sustainability governance’s constitution, mechanism and characteristics. Social implications This paper has implications not only for organisations, in terms of sustainability governance’s characteristics, but also for policy-makers, regulators and accounting education. However, the present paper’s insights are achieved through an in-depth and longitudinal case study. Originality/value This paper has problematized the concept of sustainability governance and elaborated its evolution (the emergence, enactment, deployment and interplay) process. The sustainability governance showed an otherwise organisational response that moves our understanding of the deployment of disclosure for complex organisational change as a way to discredit events.

show abstract

Section: Case Study: British Petroleumsupporting

confidence: 57%

Sustainability governance and legitimisation processes: Gulf of Mexico oil spill

Elsayed

Ammar

2020

SAMPJ

View full text Add to dashboard Cite

show abstract

“…There has also been research seeking to identify characteristics within firms that are likely to improve reporting quality and extensiveness, such as the existence of internal environmental management systems, values, and policies (Adams, 2002;Heggen, 2019). Within this space, accounting researchers have found that the quality and amount of CSR reporting produced by a firm is related to the personal commitment of its managers to social and environmental concerns (Bouten and Hoozée, 2013) and the diversity of their boards (Hollindale et al, 2019).…”

Section: Descriptive Research: What Is Csr Reporting?mentioning

confidence: 99%

Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights

Andrew

Baker

2020

Abacus

View full text Add to dashboard Cite

The volume of work published by accounting scholars on corporate social responsibility (CSR) reporting is impressive. As a community we have explored ongoing developments in the field, including the accuracy of the accounts and their economic impact for various actors. We have also asked broader questions about the effect of CSR reporting on corporate accountability and responsibility. However, as it currently stands, our interests are separated because of specific epistemological approaches, and these have divided our efforts. Drawing inspiration from Donaldson and Preston (1995), we identify three streams of CSR reporting research, that is, descriptive, instrumental, and normative. Descriptive research asks: what is CSR reporting? It explores the content of reports and the effect of various contexts on the practice and quality of reporting. Instrumental research asks whether CSR pays, and explores the commercial and economic benefits of CSR for firms and the information value of disclosures for investors. Normative research examines the significance of CSR reporting at a societal level, asking whether these practices have improved organizations’ accountability to their stakeholders. While the main purpose of our paper is to review the CSR reporting literature (245 articles), we also map some of the positive impacts that may result from greater epistemological engagement between streams. We identify specific aspects of each stream that might benefit a cross‐pollination of ideas, findings, and insights. We argue that future CSR reporting will be enriched by conversations that extend beyond epistemological divides, which are more likely to mirror the complex reality of CSR in practice.

show abstract

“…Management theory has largely researched both drivers to adopt environmental practices [11,21], obstacles blocking those practices [22][23][24], and beliefs and values towards the environment [16,[25][26][27], but seldom ( [28][29][30][31] being cases in point) have environmental paradigms, drivers, and barriers been conceptualized and tested empirically as a whole. Moreover, these studies considering jointly internal and external context factors and managers' environmental paradigms, have focused in one particular type of environmental paradigm (e.g., environmental conservatism by [31] rather than jointly analyzing different paradigms).…”

Section: Introductionmentioning

confidence: 99%

“…To address these gaps, our paper proposes a value and context model building on environmental paradigms as conceptualized by Dryzek's environmental discourses theory [28][29][30]. Using multiple discriminant analysis (MDA) to analyze data, about 6 discourses and several other value and context factors collected from a multi-respondent survey of Argentinean polluting firms, we identify distinctive characteristics of firms going beyond regulation and offenders, note that different configurations of characteristics explain beyond compliance and offenders and find that endorsement of green growth (also known as ecological modernization) is a characteristic of firms that go beyond compliance in their environmental performance.…”

Section: Introductionmentioning

confidence: 99%

What Characteristics Do the Firms Have That Go Beyond Compliance with Regulation in Environmental Protection? A Multiple Discriminant Analysis

Vázquez‐Brust

Plaza-Úbeda

2021

Sustainability

View full text Add to dashboard Cite

This paper is focused on analyzing the characteristics of firms that have environmental performance beyond the requirements of regulation in environmental protection. To identify such characteristics, we propose a value and context model building on environmental paradigms as conceptualized by Dryzek’s environmental discourse theory. Using multiple discriminant analysis (MDA) to analyze data collected from a multi-respondent survey of Argentinean polluting firms, we identify distinctive characteristics of firms going beyond regulation and firms that do not comply with regulation. In particular, comparing with other five environmental discourses, endorsement of green growth is evaluated in its connection with compliance patterns. We find that supporting green growth discourse (also known as ecological modernization) is one of the characteristics of those firms that go beyond compliance in their environmental performance.

show abstract

The role of value systems in translating environmental planning into performance

Cited by 14 publications

References 91 publications

Sustainability governance and legitimisation processes: Gulf of Mexico oil spill

Sustainability governance and legitimisation processes: Gulf of Mexico oil spill

Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights

What Characteristics Do the Firms Have That Go Beyond Compliance with Regulation in Environmental Protection? A Multiple Discriminant Analysis

Contact Info

Product

Resources

About