Being good while being bad: social responsibility and the international diversification of US firms

Strike, Vanessa M.; Gao, Jijun; Bansal, Pratima

doi:10.1057/palgrave.jibs.8400226

Cited by 602 publications

(589 citation statements)

References 41 publications

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“…Empirically, diversified US-based multinational corporations have been shown to exhibit contrasted sustainable behaviours in various countries, supporting the view of corporate actors 'being good while being bad' [167]. Accordingly, this configuration could be of a medium frequency.…”

Section: Schizoid Sustainability Strategy (Configuration D)mentioning

confidence: 78%

Configuring management control systems: Theorizing the integration of strategy and sustainability

Gond

Grubnic

Herzig

et al. 2012

Management Accounting Research

406

557

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Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control system contributes to a deeper integration of sustainability within organizational strategy. This paper addresses this gap and mobilizes a configuration approach to theorise the roles and uses of management control system (MCS) and sustainability control system (SCS) in the integration of sustainability within organizational strategy. Building on the levers of control framework, we distinguish two possible uses of a MCS and a SCS-a diagnostic use and an interactive use-, and we specify the modes of MCS and SCS integration. We rely on these two core dimensions to identify eight organizational configurations that reflect the various uses as well as their modes of integration of SCS and MCS. We characterize these ideals-type configurations, explain their impact on the triple bottom line, and describe which mechanisms allow organizations to move from one configuration to another. In so doing, we highlight various paths toward sustainability integration or marginalization within organizations. Finally, we explain how our framework can support future research on the role of MCS and SCS in the integration of sustainability within strategy.

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Section: Schizoid Sustainability Strategy (Configuration D)mentioning

confidence: 78%

Configuring management control systems: Theorizing the integration of strategy and sustainability

Gond

Grubnic

Herzig

et al. 2012

Management Accounting Research

406

557

View full text Add to dashboard Cite

show abstract

“…Companies can act in socially responsible and in socially irresponsible ways (e.g. Giuliani, Macchi, & Fiaschi, 2014;Jones, Bowd, & Tench, 2009;Strike, Gao, & Bansal, 2006). Socially responsible behaviour is a prerequisite for contributing to sustainable development, yet can take different forms.…”

Section: Ethical Dutiesmentioning

confidence: 99%

Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

2018

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The Sustainable Development Goals (SDGs) cannot be achieved without the contributions of multinational enterprises (MNEs). However, extant international business research hardly covers the private sector's role in achieving international policy goals. This article conceptualises the SDGs as a goal-based institution. Building on institutional theory, it develops propositions that help explain MNEs' engagement with SDGs. Exploratory survey results from 81 European and North American Financial Times Global 500 companies indicate that MNEs engage more with SDG targets that are actionable within their (value chain) operations than those outside of it, and more with SDG targets that ''avoid harm'' than those that ''do good''. Differences in SDG engagement based on MNEs' home-and host-countries and their industrial sectors are also explored. We draw policy conclusions for a more pro-active involvement of MNEs in sustainable development, and we define avenues for future international business research. In particular, cross-sector partnerships deserve further attention.

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“…Similarly, Mattingly and Berman (2006) corroborated the claim that positive and negative social actions are empirically and conceptually distinct aspects of a more general social performance construct. Strike, Gao, and Bansal (2006) also showed that responsible and irresponsible social behaviors require separate measurement and that each has a distinct correlation to financial performance.…”

Section: Two Dimensions?mentioning

confidence: 99%

Triangulating Environmental Performance: What Do Corporate Social Responsibility Ratings Really Capture?

Delmas

Etzion

Nairn-Birch

2013

AMP

221

193

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The emergence of socially responsible investing has led to the development of a large number of methodologies for rating corporate social responsibility and to a growing body of research exploring the link between environmental and financial performance. Increased availability of information potentially generates an abundance of riches upon which to base investment decisions, but it also raises issues of commensurability, information overload, and confusion. Using a unique data set combining environmental ratings from three leading purveyors, we identify the principal components of corporate environmental performance. We find that two distinct factors-the environmental processes and practices implemented by firms, and the environmental outcomes they generate-explain 80% of the variance of the data. We also find corporate financial performance to be associated to process but not to outcome measures.

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Being good while being bad: social responsibility and the international diversification of US firms

Cited by 602 publications

References 41 publications

Configuring management control systems: Theorizing the integration of strategy and sustainability

Configuring management control systems: Theorizing the integration of strategy and sustainability

Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

Triangulating Environmental Performance: What Do Corporate Social Responsibility Ratings Really Capture?

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