TY - JOUR

T1 - Motivations for Corporate Sustainability Management

T2 - Contrasting Survey Results and Implementation

AU - Windolph, Sarah Elena

AU - Harms, Dorli

AU - Schaltegger, Stefan

PY - 2014/9

Y1 - 2014/9

N2 - This paper compares empirical findings on the implementation of sustainability management with the results of earlier surveys on corporate motivations to deal with sustainability. We analyze the relevance of three different motivations, i.e. seeking corporate legitimacy, market success, and internal improvement. This is accomplished by matching these motivations with empirical findings on the engagement of functional areas. The underlying rationale is that differences in the engagement of functional areas can be expected to depend on the overall corporate motivation for sustainability management. Our analysis shows low engagement in finance and accounting, whereas the public relations department is actively engaged. Since this functional area commonly aims to legitimize corporate activities, this finding contradicts the results of earlier studies which concluded that legitimacy is not an important motivation for sustainability. We discuss reasons for these contradictions and derive implications for future research and business activities.

AB - This paper compares empirical findings on the implementation of sustainability management with the results of earlier surveys on corporate motivations to deal with sustainability. We analyze the relevance of three different motivations, i.e. seeking corporate legitimacy, market success, and internal improvement. This is accomplished by matching these motivations with empirical findings on the engagement of functional areas. The underlying rationale is that differences in the engagement of functional areas can be expected to depend on the overall corporate motivation for sustainability management. Our analysis shows low engagement in finance and accounting, whereas the public relations department is actively engaged. Since this functional area commonly aims to legitimize corporate activities, this finding contradicts the results of earlier studies which concluded that legitimacy is not an important motivation for sustainability. We discuss reasons for these contradictions and derive implications for future research and business activities.

KW - Sustainability sciences, Management & Economics

KW - corporate sustainability management

KW - functional area

KW - motivation

KW - Legitimacy

KW - market success

KW - improvement

KW - Corporate sustainability management

KW - Functional area

KW - Improvement

KW - Legitimacy

KW - Market success

KW - Motivation

KW - Entrepreneurship

UR - http://www.scopus.com/inward/record.url?scp=84925959005&partnerID=8YFLogxK

U2 - 10.1002/csr.1337

DO - 10.1002/csr.1337

M3 - Journal articles

VL - 21

SP - 272

EP - 285

JO - Corporate Social Responsibility and Environmental Management

JF - Corporate Social Responsibility and Environmental Management

SN - 1535-3958

IS - 5

ER -