In-Red 2023 - IX Congreso Nacional de Innovación Educativa y Docencia en Red
Los actuales escenarios económicos y sociales y la aparición de diversas iniciativas instituciona... more Los actuales escenarios económicos y sociales y la aparición de diversas iniciativas institucionales como los Objetivos de Desarrollo Sostenible, hacen necesario adaptar los actuales planes de estudio incorporando el análisis y el estudio de aspectos relacionados con la sostenibilidad. Para ello, se han diseñado un conjunto de prácticas y actividades relacionadas con la sostenibilidad con un enfoque interdisciplinar, a lo largo de diferentes planes de estudios, complementando así la visión aislada y optativa que se está ofreciendo en este momento. En total se prevé llegar a más de 1.600 alumnos de 7 titulaciones y 6 centros, aprovechando a su vez metodologías y herramientas de e-learning para actualizar el proceso de aprendizaje. El proyecto, pretende incorporar experiencia adicional sobre el uso de distintas metodologías docentes que ayuden a incorporar la perspectiva de sostenibilidad como capacidad transversal para el estudiantado.
The purpose of this paper is to study the mimetic isomorphism process among firms in a context of... more The purpose of this paper is to study the mimetic isomorphism process among firms in a context of expectations of further non-financial disclosure regulation. From the new institutionalism theory approach, we study the effect that the 2014/95/EU Directive transposition into the Spanish law had on 120 companies over an eight-year period and the isomorphism determined by their activity and leadership in reporting before (expectations period) and after the law enactment. Before the law, a trend to increase disclosure was observed, especially among environmentally sensible sectors and low-level reporting firms, while afterwards, the trend was reversed except for leading companies, highlighting the prevalence of the mimetic and normative isomorphism. This work deepens understanding of the adoption processes of coercive norms based on mimetic behaviors and coercive isomorphisms and helps in predicting the effect of a given norm after its announcement and approval, supporting more efficien...
In the last two decades there has been a growing contribution to environmental and social account... more In the last two decades there has been a growing contribution to environmental and social accounting from the Spanish and Latin American academic community, both in Spanish and in English - the dominant language in the production and dissemination of this type of specialised academic knowledge. In this extensive academic production, the one related to the issuing of sustainability reports has been the most abundant, due, among other aspects, to the accessibility of this type of voluntary information issued by companies. From a position that is generally peripheral to the central core of knowledge production, this research community seems to have tried to integrate itself into the main trends - conventional and alternative - of academic knowledge production and dissemination, marked by a process of homogenisation. However, there are major gaps in knowledge about the impact of this process. In an attempt to make a contribution in this respect, the aim of this paper is to carry out a s...
Corporate Social Responsibility and Environmental Management
The European sustainable finance taxonomy requires financial and nonfinancial companies to provid... more The European sustainable finance taxonomy requires financial and nonfinancial companies to provide investors with information about the environmental performance of their assets and economic activities. For financial institutions, making socially and environmentally responsible investments visible through a common label that guarantees specific standards for the entire European Union is crucial. Against this background, this study analyzes the evolution of sustainability reporting practices and their assurance in a sample of European financial institutions. To this end, we used a double qualitative methodological approach, based on (a) an external analysis of nonfinancial information and its relationship with the main economic-financial variables of the sample companies, and (b) a case study of a bank carried out through semi-structured interviews. This study provides an external measurement analysis of nonfinancial information in entities from different countries, which can contribute to broadening the scope and level of sustainability and circular economy accountability.
HAL (Le Centre pour la Communication Scientifique Directe), Jun 1, 2017
Cette recherche vise à répondre à la double problématique : quelles sont les pratiques de dévelop... more Cette recherche vise à répondre à la double problématique : quelles sont les pratiques de développement durable mobilisées par les collectivités locales ? Et quel est l'état d'avancement de ces pratiques à l'heure de Rio +20 ? Pour cela, l'article définit un cadre d'analyse des pratiques de développement durable dans un contexte local, d'après les quatre dimensions environnementale, sociale, économique et de gouvernance. Ce modèle sert alors de référence à une analyse quantitative, centrée sur les collectivités françaises dotées d'un Agenda 21, afin d'établir un bilan de la réalisation du développement durable local.
hegoak zabalduz euskarazko material bildumak ikuspegi zabal batetik garapenarekin lotutako askota... more hegoak zabalduz euskarazko material bildumak ikuspegi zabal batetik garapenarekin lotutako askotariko gaiak jorratzea du helburu. Testuak didaktikoak eta dibulgazio mailakoak dira, eta gaien inguruko sarrera edo ikuspegi orokorra ematen dute. Kontabilitate Finantzarioaren begirada zabalduz gizarteari eta naturari buruzko informaziora. Gizarte Kontabilitatearen jatorria, eboluzioa eta etorkizuneko erronkak.
Corruption is a key factor that affects countries’ development, with emerging countries being a g... more Corruption is a key factor that affects countries’ development, with emerging countries being a geographical area in which it tends to generate greater negative effects. However, few empirical studies analyze corruption from the point of view of disclosure by companies in this relevant geographical area. Based on a regression analysis using data from the 96 large companies from 15 emerging countries included in the 2016 International Transparency Report, this paper seeks to understand what determinants affect such disclosure. In that context, this paper provides empirical evidence to understand the factors that influence reporting on anti-corruption mechanisms in an area of high economic importance that has been little studied to date, pointing to the positive effect of press freedom in a country where the company is located and with the industry being the unique control variable that strengthens this relationship.
Corporate Social Responsibility and Environmental Management, 2018
Corruption is a very important topic in society but also for businesses. However, there are few e... more Corruption is a very important topic in society but also for businesses. However, there are few empirical studies that analyze corruption from the point of view of disclosure by companies and none that analyze its effect in corporate reputation. The aim of this paper is to use stakeholder theory to analyze the potential power of reporting in influencing stakeholders' perceptions and communication tools, such as sustainability reports, to bolster corporate reputation in relation to the social issue of corruption. Based on a regression analysis using data from the 70 largest European companies, we find that disclosure positively correlates with social reputation in the anti-corruption area. The study addresses a gap in the literature by highlighting the fact that this global and key social issue has not yet been analyzed empirically.
Supply Chain Management: An International Journal, 2014
Purpose – The purpose of this paper is to provide evidence of connections between sustainability ... more Purpose – The purpose of this paper is to provide evidence of connections between sustainability policy goals included in public procurement tenders and offers and their achievement through contract award. Design/methodology/approach – Two hypotheses based on extant literature and the inducement–contribution theory were tested by means of a survey of 281 procurement files from 2007 to 2009 relating to eight product categories and four European Union (EU) member states. Data were analyzed using structural equation modeling. Findings – Findings indicate that public procurement was more effective in influencing socially responsible goals than environmental goals. In terms of supplier readiness, vendors achieved greater progress in delivering green than socially responsible operations. Research limitations/implications – The collection and analysis of data are based on procurement files, which is a new but also a complex procedure. In comparison to survey data, the data from procurement...
* Agradecimientos: en especial, a los profesores Rodríguez Fernández, y Fernández Aguirre, y a lo... more * Agradecimientos: en especial, a los profesores Rodríguez Fernández, y Fernández Aguirre, y a los dos revisores anónimos, por sus sugerencias y aportaciones. Quisiéramos también agradecer a los participantes en la VIII Reunión de Investigación en Contabilidad Social y Medioambiental celebrada en Burgos en 2011, en especial al profesor Carrasco Fenech, así como a los participantes del XVI Congreso AECA celebrado en Granada en 2011 por sus comentarios. Esta investigación ha sido financiada por el proyecto de investigación EHU09/35 (Proyectos de Investigación UPV/EHU) y el grupo de investigación IT 555-10 (Grupo de Investigación del Gobierno Vasco).
Corporate Social Responsibility and Environmental Management, 2014
This paper revisits the influence of companies’ financial factors on the extent of corporate envi... more This paper revisits the influence of companies’ financial factors on the extent of corporate environmental sustainability reporting (CESR) in an impressive sample of 3931 companies operating in 51 industries and 59 countries. A CESR composite index is constructed for each company that focuses on the G3 core environmental indicators from the Global Reporting Initiative because they are material for most organizations. In a methodological innovation, this study employs a quantile regression that unfolds certain interesting effects of financial drivers on the intensity of CESR that have not previously been revealed. Considering a combination of the main underlying theories of corporate sustainability reporting – legitimacy theory, agency theory, political costs theory, and signal theory – offers a better understanding of the complex structure of the dependencies found among factors such as company size, leverage, return on assets, research and development spending, market return and ma...
En esta comunicación se sintetiza la labor que en el marco de un Proyecto de Innovación Educativa... more En esta comunicación se sintetiza la labor que en el marco de un Proyecto de Innovación Educativa (PIE) se está llevando a cabo en la Escuela Universitaria de Estudios Empresariales de Donostia-San Sebastián de la Universidad del País Vasco/Euskal Herriko Unibertsitatea (UPV/EHU). Dicho PIE, que se encuentra en fase de realización, tiene por objetivo principal diseñar una intervención educativa innovadora dirigida a trabajar las competencias deontológicas, éticas y de responsabilidad social en alumnos/as del nuevo ...
Revista española de financiación y contabilidad, 2009
RESUMEN En una sociedad cada día más sensibilizada ante los problemas sociales y medioambientales... more RESUMEN En una sociedad cada día más sensibilizada ante los problemas sociales y medioambientales, la Responsabilidad Social Corporativa (RSC) se está convirtiendo en un mecanismo de competitividad empresarial. El presente trabajo comenzará describiendo el concepto de empresa que nos proporciona la teoría de los Stakeholders. Posteriormente, clasificaremos las diferentes iniciativas que se han ido produciendo tanto desde organismos públicos como desde instituciones empresariales y profesionales. Finalmente ...
The environmental and social impacts of companies and their processes, products and supply chains... more The environmental and social impacts of companies and their processes, products and supply chains are a widespread concern. At the same time, such impacts provide opportunities for firms to engage in sustainability practices, to transform their businesses or to start new ventures contributing to sustainable development. In this context, innovation can be an important supportive vehicle for developing corporate sustainability management and accounting practices to effectively contribute to sustainable development. Based on the six attributes proposed by Baregheh et al. (2009) to characterise innovations, this paper discusses what innovation in accounting for sustainability may encompass. Although significant efforts have been made, a reorientation and more research are needed to develop corporate accounting approaches to address environmental and social challenges more effectively.
HE FUNDAMENTAL ROLE OF COMPANIES IN SUSTAINABLE DEVELOPMENT HAS BEEN WIDELY ADDRESSED BY ACADEMIC... more HE FUNDAMENTAL ROLE OF COMPANIES IN SUSTAINABLE DEVELOPMENT HAS BEEN WIDELY ADDRESSED BY ACADEMIC research in recent decades (e.g. Bansal, 2005). Companies have been challenged to develop and implement innovative corporate sustainability practices beyond corporate social responsibility (CSR) initiatives, which are often added to business as usual. Corporate sustainability takes the core business and business model (Schaltegger et al., 2016b), planetary boundaries (Whiteman et al., 2013) and societal issues beyond direct stakeholder pressures (see, e.g., Hörisch et al., 2014) explicitly into account. As conventional accounting systems and methods are overtaxed with dealing with these sustainability challenges, new, innovative approaches of sustainability accounting and reporting are required. Innovative accounting models for corporate sustainability may help companies to identify their key problems in the context of the societal vision of sustainable development and to improve their contributions to this goal. These innovations require new forms of performance measurement methods to support higher effectiveness of corporate environmental and social management practices. In spite of the large body of literature on environmental and social accounting and reporting produced in recent decades, limited substantial real world effects to achieve a sustainable economy and society have been achieved so far. This special issue of Sustainable Development presents four articles discussing accounting approaches for sustainable development on the organizational level. The first contribution, on 'Innovating corporate accounting and reporting for sustainability. Attributes and challenges' by Schaltegger et al. (2016a), employs the innovation attributes of Baregheh et al. (2009) to discuss how corporate accounting and reporting could be reoriented to address actual environmental and social challenges more effectively. The paper discusses what corporate sustainability might imply for accounting and reporting innovation. Although some beneficial innovations in sustainability accounting and reporting have been made in recent decades, substantial deficiencies still exist with regard to addressing planetary boundaries and broader societal goals such as represented by the UN Sustainable Development Goals (UN, 2015). More far reaching methodological innovations are thus necessary by involving all corporate functions and external stakeholders, and by refocusing on societal goals including planetary boundaries. The second contribution, 'What constitutes contemporary corporate water accounting? A review from a management perspective' by Christ and Burritt (2016), recognizes the importance of innovations in corporate water accounting to deal with growing water problems and risks. Recent research reveals that global freshwater consumption has already been pushed beyond its boundary (Jaramillo and Destouni, 2014) and that businesses are among the largest consumers. Christ and Burritt show that little prior research exists for those looking for guidance in water accounting. To support the innovations of more effective corporate water accounting approaches, the paper identifies and discusses five key elements that any water accounting pursuit should consider, including the level of analysis, the type of data, the timeframe adopted, the categorization and evaluation of corporate water risks,
Within the theoretical framework of socio-political economics, and more specifically of stakehold... more Within the theoretical framework of socio-political economics, and more specifically of stakeholder theory, this work examines whether companies operating under different institutional constraints and stakeholder pressure tend to emphasize different models of corporate environmental reporting. Furthermore, the paper tests whether different corporate environmental reporting policies are driven by the countries' corporate governance systems. A sample of 3931 international companies was examined through a logistic biplot and conditional mean linear regression models. The main results reveal that companies follow two distinct environmental reporting approaches, which depend on specific stakeholders and institutional requirements. The first model, which is followed by firms within codified law countries, mostly focuses on water and emissions. The second approach, mainly followed by companies operating in common law countries, emphasizes materials and energy issues. This finding reveals that companies gradually modify their environmental strategies to make themselves more compatible with the characteristics of the social and institutional environment, which will result in several corporate benefits. The paper provides several outstanding implications for companies' strategic managers, national institutions and firms' stakeholders, especially for investors and customers.
This chapter summarises the results for France as part of the International Corporate Sustainabil... more This chapter summarises the results for France as part of the International Corporate Sustainability Barometer (ICSB). The introduction and the first section describe the context of sustainability in France and the characteristics of the French companies surveyed. The second section presents the main findings and some comparisons between our sample of French companies and the international average regarding the three main topics of the International Corporate Sustainability Barometer. Concerning the intention to manage sustainability issues, French firms are found to be most strongly influenced by national authorities. With regard to the integration of sustainability into the organisation, the results show that in France social and environmental issues affect the majority of organisational units to a lesser degree than is the case on international average. In addition, differences exist between organisational units in France. More specifically, sustainability-related and externally-oriented units, such as CSR and communication, are most supportive of sustainability. By contrast, performance-oriented units, such as finance and accounting, are less supportive. Lastly, the actual implementation of corporate sustainability is characterised by the fact that the application of sustainability management tools is less common among French companies when compared to the international average. Nevertheless, French companies frequently measure the impact of their sustainability measures.
In-Red 2023 - IX Congreso Nacional de Innovación Educativa y Docencia en Red
Los actuales escenarios económicos y sociales y la aparición de diversas iniciativas instituciona... more Los actuales escenarios económicos y sociales y la aparición de diversas iniciativas institucionales como los Objetivos de Desarrollo Sostenible, hacen necesario adaptar los actuales planes de estudio incorporando el análisis y el estudio de aspectos relacionados con la sostenibilidad. Para ello, se han diseñado un conjunto de prácticas y actividades relacionadas con la sostenibilidad con un enfoque interdisciplinar, a lo largo de diferentes planes de estudios, complementando así la visión aislada y optativa que se está ofreciendo en este momento. En total se prevé llegar a más de 1.600 alumnos de 7 titulaciones y 6 centros, aprovechando a su vez metodologías y herramientas de e-learning para actualizar el proceso de aprendizaje. El proyecto, pretende incorporar experiencia adicional sobre el uso de distintas metodologías docentes que ayuden a incorporar la perspectiva de sostenibilidad como capacidad transversal para el estudiantado.
The purpose of this paper is to study the mimetic isomorphism process among firms in a context of... more The purpose of this paper is to study the mimetic isomorphism process among firms in a context of expectations of further non-financial disclosure regulation. From the new institutionalism theory approach, we study the effect that the 2014/95/EU Directive transposition into the Spanish law had on 120 companies over an eight-year period and the isomorphism determined by their activity and leadership in reporting before (expectations period) and after the law enactment. Before the law, a trend to increase disclosure was observed, especially among environmentally sensible sectors and low-level reporting firms, while afterwards, the trend was reversed except for leading companies, highlighting the prevalence of the mimetic and normative isomorphism. This work deepens understanding of the adoption processes of coercive norms based on mimetic behaviors and coercive isomorphisms and helps in predicting the effect of a given norm after its announcement and approval, supporting more efficien...
In the last two decades there has been a growing contribution to environmental and social account... more In the last two decades there has been a growing contribution to environmental and social accounting from the Spanish and Latin American academic community, both in Spanish and in English - the dominant language in the production and dissemination of this type of specialised academic knowledge. In this extensive academic production, the one related to the issuing of sustainability reports has been the most abundant, due, among other aspects, to the accessibility of this type of voluntary information issued by companies. From a position that is generally peripheral to the central core of knowledge production, this research community seems to have tried to integrate itself into the main trends - conventional and alternative - of academic knowledge production and dissemination, marked by a process of homogenisation. However, there are major gaps in knowledge about the impact of this process. In an attempt to make a contribution in this respect, the aim of this paper is to carry out a s...
Corporate Social Responsibility and Environmental Management
The European sustainable finance taxonomy requires financial and nonfinancial companies to provid... more The European sustainable finance taxonomy requires financial and nonfinancial companies to provide investors with information about the environmental performance of their assets and economic activities. For financial institutions, making socially and environmentally responsible investments visible through a common label that guarantees specific standards for the entire European Union is crucial. Against this background, this study analyzes the evolution of sustainability reporting practices and their assurance in a sample of European financial institutions. To this end, we used a double qualitative methodological approach, based on (a) an external analysis of nonfinancial information and its relationship with the main economic-financial variables of the sample companies, and (b) a case study of a bank carried out through semi-structured interviews. This study provides an external measurement analysis of nonfinancial information in entities from different countries, which can contribute to broadening the scope and level of sustainability and circular economy accountability.
HAL (Le Centre pour la Communication Scientifique Directe), Jun 1, 2017
Cette recherche vise à répondre à la double problématique : quelles sont les pratiques de dévelop... more Cette recherche vise à répondre à la double problématique : quelles sont les pratiques de développement durable mobilisées par les collectivités locales ? Et quel est l'état d'avancement de ces pratiques à l'heure de Rio +20 ? Pour cela, l'article définit un cadre d'analyse des pratiques de développement durable dans un contexte local, d'après les quatre dimensions environnementale, sociale, économique et de gouvernance. Ce modèle sert alors de référence à une analyse quantitative, centrée sur les collectivités françaises dotées d'un Agenda 21, afin d'établir un bilan de la réalisation du développement durable local.
hegoak zabalduz euskarazko material bildumak ikuspegi zabal batetik garapenarekin lotutako askota... more hegoak zabalduz euskarazko material bildumak ikuspegi zabal batetik garapenarekin lotutako askotariko gaiak jorratzea du helburu. Testuak didaktikoak eta dibulgazio mailakoak dira, eta gaien inguruko sarrera edo ikuspegi orokorra ematen dute. Kontabilitate Finantzarioaren begirada zabalduz gizarteari eta naturari buruzko informaziora. Gizarte Kontabilitatearen jatorria, eboluzioa eta etorkizuneko erronkak.
Corruption is a key factor that affects countries’ development, with emerging countries being a g... more Corruption is a key factor that affects countries’ development, with emerging countries being a geographical area in which it tends to generate greater negative effects. However, few empirical studies analyze corruption from the point of view of disclosure by companies in this relevant geographical area. Based on a regression analysis using data from the 96 large companies from 15 emerging countries included in the 2016 International Transparency Report, this paper seeks to understand what determinants affect such disclosure. In that context, this paper provides empirical evidence to understand the factors that influence reporting on anti-corruption mechanisms in an area of high economic importance that has been little studied to date, pointing to the positive effect of press freedom in a country where the company is located and with the industry being the unique control variable that strengthens this relationship.
Corporate Social Responsibility and Environmental Management, 2018
Corruption is a very important topic in society but also for businesses. However, there are few e... more Corruption is a very important topic in society but also for businesses. However, there are few empirical studies that analyze corruption from the point of view of disclosure by companies and none that analyze its effect in corporate reputation. The aim of this paper is to use stakeholder theory to analyze the potential power of reporting in influencing stakeholders' perceptions and communication tools, such as sustainability reports, to bolster corporate reputation in relation to the social issue of corruption. Based on a regression analysis using data from the 70 largest European companies, we find that disclosure positively correlates with social reputation in the anti-corruption area. The study addresses a gap in the literature by highlighting the fact that this global and key social issue has not yet been analyzed empirically.
Supply Chain Management: An International Journal, 2014
Purpose – The purpose of this paper is to provide evidence of connections between sustainability ... more Purpose – The purpose of this paper is to provide evidence of connections between sustainability policy goals included in public procurement tenders and offers and their achievement through contract award. Design/methodology/approach – Two hypotheses based on extant literature and the inducement–contribution theory were tested by means of a survey of 281 procurement files from 2007 to 2009 relating to eight product categories and four European Union (EU) member states. Data were analyzed using structural equation modeling. Findings – Findings indicate that public procurement was more effective in influencing socially responsible goals than environmental goals. In terms of supplier readiness, vendors achieved greater progress in delivering green than socially responsible operations. Research limitations/implications – The collection and analysis of data are based on procurement files, which is a new but also a complex procedure. In comparison to survey data, the data from procurement...
* Agradecimientos: en especial, a los profesores Rodríguez Fernández, y Fernández Aguirre, y a lo... more * Agradecimientos: en especial, a los profesores Rodríguez Fernández, y Fernández Aguirre, y a los dos revisores anónimos, por sus sugerencias y aportaciones. Quisiéramos también agradecer a los participantes en la VIII Reunión de Investigación en Contabilidad Social y Medioambiental celebrada en Burgos en 2011, en especial al profesor Carrasco Fenech, así como a los participantes del XVI Congreso AECA celebrado en Granada en 2011 por sus comentarios. Esta investigación ha sido financiada por el proyecto de investigación EHU09/35 (Proyectos de Investigación UPV/EHU) y el grupo de investigación IT 555-10 (Grupo de Investigación del Gobierno Vasco).
Corporate Social Responsibility and Environmental Management, 2014
This paper revisits the influence of companies’ financial factors on the extent of corporate envi... more This paper revisits the influence of companies’ financial factors on the extent of corporate environmental sustainability reporting (CESR) in an impressive sample of 3931 companies operating in 51 industries and 59 countries. A CESR composite index is constructed for each company that focuses on the G3 core environmental indicators from the Global Reporting Initiative because they are material for most organizations. In a methodological innovation, this study employs a quantile regression that unfolds certain interesting effects of financial drivers on the intensity of CESR that have not previously been revealed. Considering a combination of the main underlying theories of corporate sustainability reporting – legitimacy theory, agency theory, political costs theory, and signal theory – offers a better understanding of the complex structure of the dependencies found among factors such as company size, leverage, return on assets, research and development spending, market return and ma...
En esta comunicación se sintetiza la labor que en el marco de un Proyecto de Innovación Educativa... more En esta comunicación se sintetiza la labor que en el marco de un Proyecto de Innovación Educativa (PIE) se está llevando a cabo en la Escuela Universitaria de Estudios Empresariales de Donostia-San Sebastián de la Universidad del País Vasco/Euskal Herriko Unibertsitatea (UPV/EHU). Dicho PIE, que se encuentra en fase de realización, tiene por objetivo principal diseñar una intervención educativa innovadora dirigida a trabajar las competencias deontológicas, éticas y de responsabilidad social en alumnos/as del nuevo ...
Revista española de financiación y contabilidad, 2009
RESUMEN En una sociedad cada día más sensibilizada ante los problemas sociales y medioambientales... more RESUMEN En una sociedad cada día más sensibilizada ante los problemas sociales y medioambientales, la Responsabilidad Social Corporativa (RSC) se está convirtiendo en un mecanismo de competitividad empresarial. El presente trabajo comenzará describiendo el concepto de empresa que nos proporciona la teoría de los Stakeholders. Posteriormente, clasificaremos las diferentes iniciativas que se han ido produciendo tanto desde organismos públicos como desde instituciones empresariales y profesionales. Finalmente ...
The environmental and social impacts of companies and their processes, products and supply chains... more The environmental and social impacts of companies and their processes, products and supply chains are a widespread concern. At the same time, such impacts provide opportunities for firms to engage in sustainability practices, to transform their businesses or to start new ventures contributing to sustainable development. In this context, innovation can be an important supportive vehicle for developing corporate sustainability management and accounting practices to effectively contribute to sustainable development. Based on the six attributes proposed by Baregheh et al. (2009) to characterise innovations, this paper discusses what innovation in accounting for sustainability may encompass. Although significant efforts have been made, a reorientation and more research are needed to develop corporate accounting approaches to address environmental and social challenges more effectively.
HE FUNDAMENTAL ROLE OF COMPANIES IN SUSTAINABLE DEVELOPMENT HAS BEEN WIDELY ADDRESSED BY ACADEMIC... more HE FUNDAMENTAL ROLE OF COMPANIES IN SUSTAINABLE DEVELOPMENT HAS BEEN WIDELY ADDRESSED BY ACADEMIC research in recent decades (e.g. Bansal, 2005). Companies have been challenged to develop and implement innovative corporate sustainability practices beyond corporate social responsibility (CSR) initiatives, which are often added to business as usual. Corporate sustainability takes the core business and business model (Schaltegger et al., 2016b), planetary boundaries (Whiteman et al., 2013) and societal issues beyond direct stakeholder pressures (see, e.g., Hörisch et al., 2014) explicitly into account. As conventional accounting systems and methods are overtaxed with dealing with these sustainability challenges, new, innovative approaches of sustainability accounting and reporting are required. Innovative accounting models for corporate sustainability may help companies to identify their key problems in the context of the societal vision of sustainable development and to improve their contributions to this goal. These innovations require new forms of performance measurement methods to support higher effectiveness of corporate environmental and social management practices. In spite of the large body of literature on environmental and social accounting and reporting produced in recent decades, limited substantial real world effects to achieve a sustainable economy and society have been achieved so far. This special issue of Sustainable Development presents four articles discussing accounting approaches for sustainable development on the organizational level. The first contribution, on 'Innovating corporate accounting and reporting for sustainability. Attributes and challenges' by Schaltegger et al. (2016a), employs the innovation attributes of Baregheh et al. (2009) to discuss how corporate accounting and reporting could be reoriented to address actual environmental and social challenges more effectively. The paper discusses what corporate sustainability might imply for accounting and reporting innovation. Although some beneficial innovations in sustainability accounting and reporting have been made in recent decades, substantial deficiencies still exist with regard to addressing planetary boundaries and broader societal goals such as represented by the UN Sustainable Development Goals (UN, 2015). More far reaching methodological innovations are thus necessary by involving all corporate functions and external stakeholders, and by refocusing on societal goals including planetary boundaries. The second contribution, 'What constitutes contemporary corporate water accounting? A review from a management perspective' by Christ and Burritt (2016), recognizes the importance of innovations in corporate water accounting to deal with growing water problems and risks. Recent research reveals that global freshwater consumption has already been pushed beyond its boundary (Jaramillo and Destouni, 2014) and that businesses are among the largest consumers. Christ and Burritt show that little prior research exists for those looking for guidance in water accounting. To support the innovations of more effective corporate water accounting approaches, the paper identifies and discusses five key elements that any water accounting pursuit should consider, including the level of analysis, the type of data, the timeframe adopted, the categorization and evaluation of corporate water risks,
Within the theoretical framework of socio-political economics, and more specifically of stakehold... more Within the theoretical framework of socio-political economics, and more specifically of stakeholder theory, this work examines whether companies operating under different institutional constraints and stakeholder pressure tend to emphasize different models of corporate environmental reporting. Furthermore, the paper tests whether different corporate environmental reporting policies are driven by the countries' corporate governance systems. A sample of 3931 international companies was examined through a logistic biplot and conditional mean linear regression models. The main results reveal that companies follow two distinct environmental reporting approaches, which depend on specific stakeholders and institutional requirements. The first model, which is followed by firms within codified law countries, mostly focuses on water and emissions. The second approach, mainly followed by companies operating in common law countries, emphasizes materials and energy issues. This finding reveals that companies gradually modify their environmental strategies to make themselves more compatible with the characteristics of the social and institutional environment, which will result in several corporate benefits. The paper provides several outstanding implications for companies' strategic managers, national institutions and firms' stakeholders, especially for investors and customers.
This chapter summarises the results for France as part of the International Corporate Sustainabil... more This chapter summarises the results for France as part of the International Corporate Sustainability Barometer (ICSB). The introduction and the first section describe the context of sustainability in France and the characteristics of the French companies surveyed. The second section presents the main findings and some comparisons between our sample of French companies and the international average regarding the three main topics of the International Corporate Sustainability Barometer. Concerning the intention to manage sustainability issues, French firms are found to be most strongly influenced by national authorities. With regard to the integration of sustainability into the organisation, the results show that in France social and environmental issues affect the majority of organisational units to a lesser degree than is the case on international average. In addition, differences exist between organisational units in France. More specifically, sustainability-related and externally-oriented units, such as CSR and communication, are most supportive of sustainability. By contrast, performance-oriented units, such as finance and accounting, are less supportive. Lastly, the actual implementation of corporate sustainability is characterised by the fact that the application of sustainability management tools is less common among French companies when compared to the international average. Nevertheless, French companies frequently measure the impact of their sustainability measures.
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Papers by Igor Álvarez