Inside-Out and Outside-In: Twins between Sustainability Strategy, Performance Management, Reporting and Stakeholder Involvement
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
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BAM2015 Conference Proceedings: The Value of Pluralism in Advancing Management Research, Education and Practice. British Academy of Management, 2015.
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung › begutachtet
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TY - CHAP
T1 - Inside-Out and Outside-In
T2 - British Academy of Management Annual Conference - BAM 2015
AU - Johnson, Matthew
AU - Schaltegger, Stefan
N1 - Article 505
PY - 2015/9
Y1 - 2015/9
N2 - Despite the current trends to encourage companies to create a sustainability report, the strategic and performance management behind such reports is often unclear. Utilizing several conceptual perspectives, inside-out, outside-in and twin-track, this development paper investigates how companies can integrate corporate activities, functions and stakeholders not only to produce a sustainability report, but to integrate sustainability issues in the strategic management and performance measurement as well. This conceptual paper develops a framework that can be used to assess companies’ documents, including sustainability reports, materiality assessments, stakeholder engagement, etc., on their approach to sustainability activities. Initial findings reveal that strategy, stakeholder management, performance measurement and reporting are often created in separate departments, seldom coordinating these business functions to reorganize a company’s sustainability activities. This indicates that more explicit integration of different approaches is needed, and it raises a question for future research how such an integration could actually be achieved.
AB - Despite the current trends to encourage companies to create a sustainability report, the strategic and performance management behind such reports is often unclear. Utilizing several conceptual perspectives, inside-out, outside-in and twin-track, this development paper investigates how companies can integrate corporate activities, functions and stakeholders not only to produce a sustainability report, but to integrate sustainability issues in the strategic management and performance measurement as well. This conceptual paper develops a framework that can be used to assess companies’ documents, including sustainability reports, materiality assessments, stakeholder engagement, etc., on their approach to sustainability activities. Initial findings reveal that strategy, stakeholder management, performance measurement and reporting are often created in separate departments, seldom coordinating these business functions to reorganize a company’s sustainability activities. This indicates that more explicit integration of different approaches is needed, and it raises a question for future research how such an integration could actually be achieved.
KW - Sustainability sciences, Management & Economics
KW - performance management
KW - stakeholder
KW - strategy
KW - sustainable reporting
M3 - Article in conference proceedings
SN - 978-0-9549608-8-9
BT - BAM2015 Conference Proceedings
PB - British Academy of Management
Y2 - 8 September 2015 through 10 September 2015
ER -