Measuring and Controlling Sustainability

Spanning Theory and Practice
1. Auflage 2018
ISBN: 978-1-138-22463-6
Verlag: Taylor & Francis Ltd

Buch, Englisch, 324 Seiten, Format (B × H): 252 mm x 180 mm, Gewicht: 728 g

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.

Zielgruppe

Professional Practice & Development

Autoren/Hrsg.

Lindgreen, Adam

Hirsch, Bernhard

Vallaster, Christine

Yousofzai, . Shumaila

Yousofzai, Dr. Shumaila

Fachgebiete

• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Betriebliches Energie- und Umweltmanagement
• Sozialwissenschaften Politikwissenschaft Regierungspolitik Wirtschafts- und Finanzpolitik
• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftspolitik, politische Ökonomie

Inhaltsverzeichnis

List of figures; List of tables; About the editors; About the contributors; Foreword and acknowledgments; Part 1: Organizations and social value creation: concepts, responsibilities, and barriers; 1.1: The Responsible Care initiative as an enabler of implementing coporate social responsibility concepts in the chemical industry, Peter Letmathe and Ilja Rabinovitch; 1.2: Mind the gap! Existing barriers to standardizing the measurement of social value creation, Cecilia Grieco and Laura Michelini; Part 2: Accounting, measurement, performance, and diffusion of social value; 2.1: The sustainability balanced scorecard: an introduction to the SBSC and its links to accounting and reporting, Florian Lüdeke-Freund and Stefan Schaltegger; 2.2: Sustainability accounting standards in the USA – procedural legitimacy: governance, participation, and decision-making processes, Delphine Gibassier; 2.3: Adapting the measuring rod for social returns in advanced welfare states: a critique of SROI, Konstantin Kehl, Gorgi Krlev, Volker Then, and Georg Mildenberger; 2.4: Measuring the impact of strategic corporate social responsibility (S-CSR): finding the right approach, Fabian Herkenrath and Christine Vallaster; 2.5: A performance tool for policy-makers to monitor the dual objective of social enterprises: a data envelopment analysis approach, Matthias Staessens, Pieter Jan Kerstens, Johan Bruneel, and Laurens Cherchye; 2.6: Diffusion of sustainability: a road map for developing corporate compliance programmes with high diffusion potential, Duygu Türker and Ceren Altuntas Vural; Part 3: Practical and managerial insights from real-life cases; 3.1: The impact of environmental and social practices on the triple bottom line: a mediated model, Cristina Gimenez, Vicenta Sierra, Cristina Sancha, Joan Rodón, and Stefan Markovic; 3.2: Disclosing the invisible: measurement and disclosure pitfalls of carbon dioxide emissions, Nils Niehues and Andreas Dutzi; 3.3: Social entrepreneurship and social impact assessment: the case of euphoria, Florian Hoos; 3.4: Mechanisms and tools for measuring and reporting sustainability in the hotel industry: a practical dimension, Piotr Zientara and Paulina Bohdanowicz-Godfrey; 3.5: The growth of social banks: a new measurement approach, Nikolas Höhnke and Susanne Homölle; Part 4: Choices, incentives, guidance, and ethics; 4.1: An experimental study on corporate social responsibilty in junior managers’ project choice in an energy-producing company, Matthias Sohn, Dominik Fischer, and Werner Sohn; 4.2: Design options for sustainability-oriented incentive systems, Robert Huber, Bernhard Hirsch, and Matthias Sohn; 4.3: Sustainability reporting: do the Global Reporting Initiative Guidelines provide clear guidance?, Rudiger W. Waldkirch and Bernhard Hirsch; 4.4: Sustainability and ethics in financial reporting: an empirical study of German, Austrian, and Swiss Groups, Peter G. Kirchschläger and Michaekla M. Schaffhauser-Linzatti; Index.

Über Autor(innen)

After graduating in engineering, Dr. Adam Lindgreen completed an MSc in food science and technology at the Technical University of Denmark. He went on to studying chemistry and physics after which he finished an MBA at the University of Leicester. Professor Lindgreen received his Ph.D. in marketing from Cranfield University. Since 2011, he has been professor of marketing at the University of Cardiff’s Business School. Univ.-Prof. Dr. Bernhard Hirsch has been Professor of Organizational Controls at the Bundeswehr University, Munich since 2006. Professor Hirsch is a Lecturer at Kühne Logistics University in Hamburg and Handelshochschule Leipzig. Christine Vallaster works as a senior lecturer for marketing at the University of Liechtenstein. Over the past years, her research in the fields of Corporate Brand Management, Strategy development and CSR was funded by the Liechtenstein research community (FFF), the Marketing Science Institute (MSI, USA), the Alexander von Humboldt-Foundation as well as by the German Research Community (DFG). Christine Vallaster’s competence is particularly the qualitative research approach. Shumaila Yousofzai is a Senior Lecturer in Marketing at the University of Cardiff. Her research can be viewed in relation to three key themes: Technology Adoption; Entrepreneurship, and Transformative Consumer Behaviour. Dr Beatriz Palacios-Florencio is an assistant professor of marketing at University Pablo de Olavide at Seville. Her Ph.D thesis examined the effect of the CSR perception on trust and loyalty of tourists in the hotel sector. She has been a visiting scholar with UNIME, Brasil and Cardiff Business School, Wales. She has worked in the private sector related with the marketing and she is specialized in two areas of complementary research related to teaching and marketing services. She has published in Management Decision, Total Quality Management & Business Excellence, Environmental Engineering and Management Journal, Internet Research, and she is author and co-author of several scholarly books. She is responsible for a line of research in Brazil on corporate responsibility and sustainable tourism development.