Exploring the link between sustainability reporting and sustainability management: a conceptual framework.

Perez Lopez, Diego and Moreno Romero, Ana María and Barkemeyer, Ralph (2013). Exploring the link between sustainability reporting and sustainability management: a conceptual framework.. In: "Corporate Responsibility Research Conference", 11/09/2013 - 13/09/2013, Graz, Austria. pp. 1-23.

Description

Title: Exploring the link between sustainability reporting and sustainability management: a conceptual framework.
Author/s:
  • Perez Lopez, Diego
  • Moreno Romero, Ana María
  • Barkemeyer, Ralph
Item Type: Presentation at Congress or Conference (Article)
Event Title: Corporate Responsibility Research Conference
Event Dates: 11/09/2013 - 13/09/2013
Event Location: Graz, Austria
Title of Book: Corporate Responsibility Research Conference
Date: 2013
Subjects:
Freetext Keywords: Sustainability reporting; Sustainability management; CSR; stakeholder dialogue; Organizational fit
Faculty: E.T.S.I. Diseño Industrial (UPM)
Department: Ingeniería de Organización, Administración de Empresas y Estadística
Creative Commons Licenses: Recognition - No derivative works - Non commercial

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Abstract

Sustainability managementand Sustainability Reporting (SR) practices have dramatically increased during the last two decades, raising important questions about the relationship between internal practices and external communication. Previous literature on SR has almost exclusively highlighted the role of institutional and stakeholder pressures in driving its adoption. However, as surveys among reporters also identify internal benefits of SR, its full role for company-level sustainability management remains unclear. In order to address this question, we develop a framework accounting for four SR configurations, stemming from different levels of relative importance of external and internal motives for SR. A multiple case study involving four large Spanish companies serves to illustrate the framework and to identify company-level factors that act both as enablers and barriers of SR internal relevance. We conclude that motivations for SR, along with such internal factors, decisively influence its contribution to sustainability management.

More information

Item ID: 33288
DC Identifier: http://oa.upm.es/33288/
OAI Identifier: oai:oa.upm.es:33288
Official URL: http://www.crrconference.org/Previous_conferences/previousconferences/crrc-2013/index.html
Deposited by: Memoria Investigacion
Deposited on: 03 Feb 2015 12:24
Last Modified: 28 Feb 2017 14:29
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