Sustainability and technology: the contribution of “managerial talk” to the three pillars framework

Abstract

PurposeThis article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.Design/methodology/approachA data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.FindingsThe study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.Research limitations/implicationsAcknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.Originality/valueInterrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.

Implementation of digital innovation on sustainability performance: the moderating role of green accounting in the industrial sector

“…It can be implemented because digitalization is a cross-disciplinary field. In the study on the relationship between sustainability and technology, it is found that the existence of technology has the potential to help implement sustainability and encourage the three pillars of sustainability [27]. Digitalization capabilities enhance corporate sustainability by extensively integrating digital assets and business resources, and leveraging digital networks for product, service and process innovation [28].…”

“…The modified measure comprised 21 indicators and four dimensions. The variable representing human capacity building was derived from a five-dimensional measure proposed in previous research [27]. The sustainability strategy variable was constructed using a four-dimensional measure proposed in previous research [36].…”

The impact of green innovation on sustainability and financial performance: Evidence from the Jordanian financial sector

“…The use of green revenue reporting and sub-sector and sub-segment criteria can help identify sustainable products, goods, and services and promote the transition to a green economy (Golubeva, 2022). A study has highlighted the connection between technology and sustainability and the need for regulatory monitoring and knowledge to promote technological growth for sustainable goals, where managers emphasize the importance of understanding long-term global industrial trends (Golubeva, 2022). Yang et al (2020) added that the mediating effect of green technology in developing regions is significantly larger than that in developed regions.…”

“…For financial businesses, this presents an opportunity to establish a positive status as an ethical organization (Thomas et al, 2021). The use of green revenue reporting and sub‐sector and sub‐segment criteria can help identify sustainable products, goods, and services and promote the transition to a green economy (Golubeva, 2022). A study has highlighted the connection between technology and sustainability and the need for regulatory monitoring and knowledge to promote technological growth for sustainable goals, where managers emphasize the importance of understanding long‐term global industrial trends (Golubeva, 2022).…”