Christian Herzig

Corporate Sustainability Reporting

This chapter introduces the goals and benefits that are motivating companies to report on their sustainability activities and provides an overview of the historical development of sustainability reporting over recent decades. The presentation of challenges in sustainability reporting is followed by a critical appraisal of approaches to overcome these problems. The authors suggest a double-path approach which combines the strategic inside-out approach of performance measurement and management with the outside-in approach of adopting to the external requirements and conclude with consequences for the field of sustainability communication.

Higher education and sustainable development Exploring possibilities for organisational change

Purpose - – This paper seeks to create the context within which research into how higher education institutions (HEIs) might engage with the goal of sustainable development. In particular, the paper outlines the context in which papers in a special section on this topic might be understood as well as developing propositions for how a research focus might emerge in this area. The paper, therefore, seeks to contribute to discussions about whether, under which circumstances and how social accountability and engagement processes focusing on sustainable development might trigger, frame and/or promote change processes in HEIs. The papers that compose this special section are also introduced and future research avenues offered. Design/methodology/approach - – Literature review Findings - – Despite a dearth of literature in the area of HEI responsiveness to sustainable development (and leaving side education/learning and research for sustainable development), numerous points of intersection exist. Foremost among these is the role of HEIs as shapers of the values of society (and a place for debates about these values). In addition, HEIs are substantive organisations with sustainable development impacts. The paper suggests, however, that understanding HEIs and self-consciously seeking change in their activities has to seriously engage with the characterisation of these organisations as loosely coupled systems. Originality/value - – The paper discusses the distinctive characteristics of HEIs and considers the higher education context as a challenging case to explore the capacity of social accountability and stakeholder engagement to foster change towards the goal of sustainable development.

Internet-supported sustainability reporting: developments in Germany

Purpose – The paper aims to explore trends in the use of internet‐supported sustainability reporting for German DAX30 companies. Particular focus is to be given to the question of the extent that these companies use the more effective internet‐specific methods of provision, accessibility, comprehensibility and dialogue compared to print‐based reporting systems in the dissemination of information to, and communication with, stakeholders.Design/methodology/approach – The paper draws on data from three studies in 2004, 2005 and 2007. The research is based on quantitative content analysis from these studies and on an additional e‐mail survey in 2005.Findings – Analysis shows an overall increase in the use of internet‐specific approaches on sustainability web sites between 2004 and 2007. Particular attention has been paid to developments to improve the access and comprehensibility of information on sustainability. There remains a great deal of potential for improvement in the use of tools for stakeholder dialo...

Corporate social reporting by MNCs’ subsidiaries in Sri Lanka

Abstract This study examines the pressures, barriers and enablers which subsidiaries of multinational companies encounter when engaging in corporate social reporting within a developing country context. The researchers conducted in-depth interviews with eighteen managers across ten subsidiaries in Sri Lanka. The findings show that the subsidiaries are overwhelmingly driven by their need to attain internal legitimacy and conform to formal institutionalised processes for reporting on CSR which act as a barrier against publishing separate social reports in Sri Lanka. The study uncovers a tension between head office reporting requirements and demonstrating accountability for the needs of local stakeholders.

Corporate volunteering in Germany: survey and empirical evidence

Corporate volunteering (CV) has become an important issue in Germany in recent years. Especially larger and multinational enterprises demonstrate their community involvement with the help of their personnel resources. However, apart from individual documentation of good practice examples, empirical studies of CV in Germany are still rare. This paper presents the results of a survey on public awareness, and the extent and nature of CV among the 120 largest German companies and draws conclusions on how to enhance further development and dissemination of this kind of partnership between companies, their employees and the community in Germany.

A REVIEW OF THE EMPIRICAL RESEARCH IN MANAGEMENT CONTROL, STRATEGY AND SUSTAINABILITY

Originality of the chapter This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

Implementing corporate sustainability

Purpose – The purpose of this paper is to conduct an empirical analysis among large German companies to enhance the understanding of whether and which institutional factors influence the application of sustainability management tools. Stepping from corporate sustainability visions to implementation requires the application of management tools. A multitude of sustainability management tools have been proposed in literature. Research on their application in corporate practice is, however, scarce. Design/methodology/approach – Based on a survey of large German companies and publicly available data, this paper tests the influence of corporate sustainability networks, indices, standards and the awareness of sustainability management tools on their application in corporate practice. Findings – A particularly strong positive relation exists between awareness and application of sustainability management tools. Standards are also found to have a positive influence, while the influence of networks and indices is le...

Sustainability reporting in the German banking sector during the financial crisis

This article investigates the sustainability reporting practice of the ten largest German banks during the financial crisis in 2008/2009. It is motivated by the wider debate about the irresponsible behaviour of banks which has resulted in the fraying of the social fabric between the banking sector and society and has created an atmosphere of deep distrust due to the failure of ensuring correct business governance and accountability. The article adopts two frameworks used in the wider analysis of sustainability reporting and sustainable banking research to explore the focus and nature of sustainability disclosure in print- and online-based reporting during the financial crisis. It finds four different approaches to sustainability reporting and discusses strategies to foster improvements in sustainability reporting in the banking sector and the rebuilding of the publics confidence. The significance of the findings is considered both for the notion of responsibility in the wider terms of the relation between sustainability and the banking sector and for the reporting strategies of individual banks.

Responsible management education

In diesem Beitrag werden nationale und internationale Entwicklungen zu Responsible Management Education (RME) sowie die Ziele und Inhalte einer der führenden und von den Vereinten Nationen unterstützten Initiativen zu RME, die Principles for Responsible Management Education (PRME) vorgestellt. Der Beitrag erörtert, inwieweit sich die Diskussion um eine verantwortungsvolle Managementbildung innerhalb der deutschen betriebswirtschaftlichen Bildungslandschaft niederschlägt.

A New Era - Extending Environmental Impact to a Broader Sustainability Agenda: The Case of Commercial Group

It is the belief of the Directors of Commercial Group, the UK’s largest independently owned business services company, that leaders can exercise choice and, in so doing, shape the identity of an organisation. The key question is: ‘where would Commercial Group like their organisation to make a positive impact?’ The question is pertinent to the leaders of the company as they have entered into what could be considered a third phase since starting the business in 1991. Phase one was the early days, the survival days, about knocking on doors, getting in front of the right people, and securing sufficient numbers of clients to generate a steady cash flow. Phase two began in 2006, and was orientated towards placing Commercial Group at the forefront of climate action. In phase three, the company seeks to stretch and make a greater social difference, as well as achieve goals on growth and the environment. The leadership of Commercial Group is enacted by the Directors, and an Environmental Strategist. However, the Directors of the company encourage all members of staff to approach them with good ideas and, provided these fall within the vision of the company, to take the initiative to help convert ideas into a reality. Arthur, the company’s Managing Director, is the elder brother of a sister–brother team, and the patriarch of the company. He leads on a vision to grow the business year on year, and for the company to remain independently owned. The business does not have financial obligations to a bank and is controlled by the original co-founders. Simone, a Co-Director, is the sister of Arthur. She is a key player in shaping the values of the company, these encompassing being a team player and customer champion, being innovative (shaking things up), in addition to going the extra mile and being there for each other (Appendix 1).