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by Adam Lindgreen (Editor), Christine Vallaster (Editor), Dr. Shumaila Yousofzai (Editor), Bernhard Hirsch (Editor)
About the Author
Dr. Adam Lindgreen is Professor of Marketing at Copenhagen Business School where he heads the Department of Marketing and Extra Ordinary Professor at University of Pretoria's Gordon Institute of Business Science. Dr. Lindgreen received his PhD from Cranfield University. He has published in California Management Review, Journal of Business Ethics, Journal of Product and Innovation Management, Journal of the Academy of Marketing Science, and Journal of World Business, among others.
Dr. Christine Vallaster is Professor of Marketing and Relationship Management at the University of Applied Sciences in Salzburg. Dr. Vallaster received her post-doctoral qualification from the University of Innsbruck (Austria). She has published in California Management Review, Journal of Business Research, European Journal of Marketing, and Journal of World Business, among others.
Dr. Shumaila Yousafzai is Associate Professor at Cardiff University, UK. Her research focuses on the contextual embeddedness of entrepreneurship, institutional theory, and entrepreneurial orientation. She is the Associate Editor of the Journal of Small Business Management and has extensively published in various international journals. She has also co-edited a special issue on women’s entrepreneurship for Entrepreneurship & Regional Development and has edited volumes on women's entrepreneurship with Edward Elgar and Routledge.
Dr. Bernhard Hirsch is Professor of Management Accounting at Bundeswehr University Munich. He received his post-doctoral qualification (Dr. rer. pol. habil.) from WHU – Otto Beisheim School of Management (Germany) and his doctoral degree (Dr. rer. pol.) from Witten/Herdcke University (Germany). He has published in Management Accounting Research, Journal of Accounting and Organizational Change, Business Strategy and the Environment, International Journal of Physical Distribution & Logistics Management, and Financial Accountability & Management, among others.
About this book
Efforts to establish the measurement and control of sustainability have produced notable tools, but those instruments lack applicability in practice. Increasing the level of standardization of such tools also seems difficult to achieve, because the contexts surrounding the focal organizations differ considerably. Therefore, what we need is a systematic, interdisciplinary assessment of how to measure and control sustainability, so that we can establish an essential definition and up-to-date picture of the field.
Measuring and Controlling Sustainability attempts to provide such an assessment in 17 chapters, organized into four main topic sections:
(a) organizations and social value creation: concepts, responsibilities, and barriers;
(b) accounting, measurement, performance, and diffusion of social value;
(c) practical and managerial insights from real-life cases; and
(d) choices, incentives, guidance, and ethics.
This research anthology provides a comprehensive collection of cutting-edge theories and research that will further the development and advancement of measuring and controlling sustainable efforts in theory and managerial practice.
Brief contents
PART 1 Organizations and social value creation: concepts, responsibilities, and barriers 1
- 1.1 The Responsible Care initiative as an enabler of implementing corporate social responsibility concepts in the chemical industry 3
- 1.2 Mind the gap! Existing barriers to standardizing the measurement of social value creation 18
- 2.1 The sustainability balanced scorecard: an introduction to the SBSC and its links to accounting and reporting 33
- 2.2 Sustainability accounting standards in the USA – procedural legitimacy: governance, participation, and decision-making processes 54
- 2.3 Adapting the measuring rod for social returns in advanced welfare states: a critique of SROI 71
- 2.4 Measuring the impact of strategic corporate social responsibility (S-CSR): finding the right approach 89
- 2.5 A performance tool for policy-makers to monitor the dual objective of social enterprises: a data envelopment analysis approach 102
- 2.6 Diffusion of sustainability: a road map for developing corporate compliance programmes with high diffusion potential 122
- 3.1 The impact of environmental and social practices on the triple bottom line: a mediated model 141
- 3.2 Disclosing the invisible: measurement and disclosure pitfalls of carbon dioxide emissions 166
- 3.3 Social entrepreneurship and social impact assessment: the case of euforia 179
- 3.4 Mechanisms and tools for measuring and reporting sustainability in the hotel industry: a practical dimension 189
- 3.5 The growth of social banks: a new measurement approach 206
- 4.1 An experimental study on corporate social responsibility in junior managers’ project choice in an energy-producing company 225
- 4.2 Design options for sustainability-oriented incentive systems 240
- 4.3 Sustainability reporting: do the Global Reporting Initiative Guidelines provide clear guidance? 253
- 4.4 Sustainability and ethics in financial reporting: an empirical study of German, Austrian, and Swiss groups 269
Pages: 327 pages
Publisher: Routledge; 1 edition (August 14, 2018)
Language: English
ISBN-10: 1138224634
ISBN-13: 978-1138224636
Routledge__Measuring and Controlling Sustainability.pdf
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