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

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

Descripción

Título: Exploring the link between sustainability reporting and sustainability management: a conceptual framework.
Autor/es:
  • Perez Lopez, Diego
  • Moreno Romero, Ana María
  • Barkemeyer, Ralph
Tipo de Documento: Ponencia en Congreso o Jornada (Artículo)
Título del Evento: Corporate Responsibility Research Conference
Fechas del Evento: 11/09/2013 - 13/09/2013
Lugar del Evento: Graz, Austria
Título del Libro: Corporate Responsibility Research Conference
Fecha: 2013
Materias:
Palabras Clave Informales: Sustainability reporting; Sustainability management; CSR; stakeholder dialogue; Organizational fit
Escuela: E.T.S.I. Diseño Industrial (UPM)
Departamento: Ingeniería de Organización, Administración de Empresas y Estadística
Licencias Creative Commons: Reconocimiento - Sin obra derivada - No comercial

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Resumen

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.

Más información

ID de Registro: 33288
Identificador DC: http://oa.upm.es/33288/
Identificador OAI: oai:oa.upm.es:33288
URL Oficial: http://www.crrconference.org/Previous_conferences/previousconferences/crrc-2013/index.html
Depositado por: Memoria Investigacion
Depositado el: 03 Feb 2015 12:24
Ultima Modificación: 28 Feb 2017 14:29
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