Sustainability Reporting as a Challenge for Performance Measurement: Literature Review

Klovienė, Lina; Speziale, Maria Teresa

doi:10.7250/eb.2014.019

Cited by 15 publications

(11 citation statements)

References 64 publications

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“…It is also important to measure the three dimensions of corporate sustainability strategy, so that stakeholders know the financial value of the actions implemented through organisations' adoption of that strategy [128][129][130][131].…”

Section: Authors Factorsmentioning

confidence: 99%

The Corporate Sustainability Strategy in Organisations: A Systematic Review and Future Directions

Rodrigues

Franco

2019

Sustainability

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The corporate sustainability strategy in organisations is a current topic and set in Agenda 2030 for sustainability, and so this study aims to map the literature on the subject through a bibliometric analysis. From 97 documents identified and analyzed, the results obtained show the fragmentation and hiatus between the planning of a global strategy and inclusion therein of a sustainable strategy. Furthermore, these results provide the construction of a framework as an auxiliary tool for managers of different organisations to implement a sustainable strategy, this being the main contribution of the study. In addition, the theoretical contribution of this study is to obtain evidence that the resources and market position of organisations is crucial to the successful implementation of this type of strategy, in which the resource-based view and competitive advantage proved to be appropriate to support the same. The contribution to the practice showed the importance of having full involvement and commitment of all stakeholders in this implementation, so that the organisations acquire the so ambitious internal and external legitimacy. Finally, some limitations, indications for future research are draw.

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Section: Authors Factorsmentioning

confidence: 99%

The Corporate Sustainability Strategy in Organisations: A Systematic Review and Future Directions

Rodrigues

Franco

2019

Sustainability

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“…As a way of responding to internal and external pressures, organizations need to manage their social and environmental responsibilities [14] and to demonstrate to society in general, and investors in particular, the adequacy of their behaviour in social and environmental aspects [15]. Sustainability reports consist of reporting the social, environmental and economic impacts caused by the action of organizations [16].…”

Section: A Sustainability Reportmentioning

confidence: 99%

A Geographical Comparison of Assurance on Integrated Reporting

Rodrigues

Morais

2019

2019 14th Iberian Conference on Information Systems and Technologies (CISTI)

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This paper explores the report of the companies. The focus is on Integrated Reporting-IR that presents financial and non-financial information through integrated thinking. An Integrated Reporting presents a hybrid situation because it includes financial information that is subjected to a mandatory audit, and non-financial information that can be assured in a voluntary basis. In this way, the inclusion of assurance information can be seen through a legitimation lens representing the organizations' effort to increase legitimacy. The motivation behind this paper is to discuss the assurance presented on Integrated Reporting. The research's objective is to provide an analysis on the differences between companies from different geographical origins related to the assurance provided on Integrated Reporting. The methodological approach is characterized by a qualitative study on the assurance included in Integrated Reporting. The empirical analysis is related to the analysis of the reports of 45 organizations. We find that the company's geographical origins implicate differences in the information disclosed related to assurance. The paper's contribution consists on new insights into the emergent field of assurance on Integrated Reporting with the increase of the understanding of the assurance report's characteristics, which are disclosed by companies from different geographical settings.

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“…There is seemingly no agreement on the definition of sustainable entrepreneurship. Existing definitions have focused on the economic, social and environmental aspects (Alani and Ezekiel, 2016;Atiq, 2014;Batra, 2012;Crnogaj et al, 2014;Klovienė and Speziale, 2015;Kumar et al, 2012;Levinsohn, 2013;Ojo et al, 2017;Salimzadeh et al, 2013;Santamaria et al, 2015;Soto-Acosta et al, 2016). In addition, sustainable entrepreneurship is viewed as "the focus on the preservation of nature, life support, and community in the pursuit of perceived opportunities to bring into existence future products, processes and services for gain, where gain is broadly construed to include economic and non-economic gains to individuals, the economy and society" (Shepherd and Patzelt, 2011).…”

Section: Sustainable Entrepreneurshipmentioning

confidence: 99%

Sustainable entrepreneurship intention among university students in Uganda: A conceptual paper

Sendawula¹,

Turyakira²

2018

Afr. J. Bus. Manage.

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Entrepreneurship is significant in transformation towards a sustainable future. Sustainable entrepreneurship intention aims at establishing businesses that balance the triple bottom line of economic, social and environmental aspects. Such businesses minimize environment degradation, pollution, resource scarcity and social challenges while enabling entrepreneurs to maximize profits. In developing countries such as Uganda, there are limited conceptual and empirical studies on action regulation factors in predicting sustainable entrepreneurship intention among university students. Therefore, developing an action regulation mechanism among university students could enhance their intention towards establishing sustainable entrepreneurial ventures. The overall objective of this paper is twofold: To identify action regulation factors that influence sustainable entrepreneurship intention and to develop a hypothesised model that can be tested on university students with a focus on the moderating effect of gender differences on sustainable entrepreneurship intention. The results of the action regulation factors could enhance establishment of more sustainable enterprises in Uganda.

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Sustainability Reporting as a Challenge for Performance Measurement: Literature Review

Cited by 15 publications

References 64 publications

The Corporate Sustainability Strategy in Organisations: A Systematic Review and Future Directions

The Corporate Sustainability Strategy in Organisations: A Systematic Review and Future Directions

A Geographical Comparison of Assurance on Integrated Reporting

Sustainable entrepreneurship intention among university students in Uganda: A conceptual paper

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