Exploring the Effects of Sustainability on Accounting Information Systems: The Role of SBSC

Corsi, Katia; Arru, Brunella

doi:10.1007/978-3-319-62636-9_16

Cited by 2 publications

(2 citation statements)

References 49 publications

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“…Among the formal tools, a noteworthy fact concerns the style of SBSC use, given that two companies out of six considered this tool useful only in the diagnostic way; in contrast, one company used the SBSC only in an interactive way. This could be a signal that, although several scholars consider this tool as the best to realise sustainable development (Caraiani et al , 2015; Corsi and Arru, 2018), not all companies believe that the SBSC can support alignment of the organisation with the sustainable strategy and at the same time control and communicate it. This confirms the need to disseminate widespread knowledge about the implementation of this tool.…”

Section: Discussionmentioning

confidence: 99%

“…Some studies focussed on a single tool, such as the sustainability balanced scorecard (SBSC) (Corsi and Arru, 2018; De Villiers et al , 2016), while others focussed on several control tools (formal and informal), sometimes also as a “package”, defined as a sustainability management control package (SMCP) (e.g. Crutzen et al , 2017; Gond et al , 2012; Maas et al , 2016b; Riccaboni and Leone, 2010).…”

Section: Introductionmentioning

confidence: 99%

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Role and implementation of sustainability management control tools: critical aspects in the Italian context

Corsi

Arru

2020

AAAJ

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PurposeThe purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.Design/methodology/approachUsing a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.FindingsInformal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.Research limitations/implicationsThe criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.Practical implicationsThis paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.Originality/valueCompared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Role and implementation of sustainability management control tools: critical aspects in the Italian context

Corsi

Arru

2020

AAAJ

Self Cite

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Role of environmental, social and governance disclosure in business profitability and cost of debt: An analysis of small Southern Italian agri‐food businesses

Brunella,

Federico,

Roberto

et al. 2024

Agribusiness

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This article investigates the environmental, social, and governance (ESG) commitment of small agri‐food businesses disclosed by 279 Italians using Thomson Reuters Eikon ESG indicators and its relationship with their financial dimensions, that is, the corporate profitability indexes (ROE and EBITDA) and cost of debt, used as a proxy of the ability to access credit. Findings showed the absence of social reporting and the disclosure of business governance, including sustainability strategy, and the poor reporting of the environmental and social pillars, except for product innovation, product quality, and responsible marketing themes. The capability of ESG disclosure to predict corporate profitability and access to credit is limited. Moreover, investments in product responsibility are negatively related to the cost of debt, while commitment toward the internal and external companies' community appears to predict their ability to access credit positively. In light of the new institutional pressures requiring small agri‐food businesses to change and combine intrinsic and extrinsic motivation for CSR, the study extends the literature on the sustainability of small agri‐food businesses, which is mostly limited, and provides significant practical and political contributions to foster the paradigm shift toward sustainability [EconLit Citations: M21, Q01, Q13].

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Exploring the Effects of Sustainability on Accounting Information Systems: The Role of SBSC

Cited by 2 publications

References 49 publications

Role and implementation of sustainability management control tools: critical aspects in the Italian context

Role and implementation of sustainability management control tools: critical aspects in the Italian context

Role of environmental, social and governance disclosure in business profitability and cost of debt: An analysis of small Southern Italian agri‐food businesses

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