Implementing Corporate Sustainability: What drives the Application of Sustainability Management Tools in Germany?

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

Purpose - The purpose of this paper is to conduct an empirical analysis among large German companies to enhance the understanding of whether and which institutional factors influence the application of sustainability management tools. Stepping from corporate sustainability visions to implementation requires the application of management tools. A multitude of sustainability management tools have been proposed in literature. Research on their application in corporate practice is, however, scarce.

Design/methodology/approach - Based on a survey of large German companies and publicly available data, this paper tests the influence of corporate sustainability networks, indices, standards and the awareness of sustainability management tools on their application in corporate practice.

Findings - A particularly strong positive relation exists between awareness and application of sustainability management tools. Standards are also found to have a positive influence, while the influence of networks and indices is less strong. Our findings suggest that the application of sustainability management tools can be fostered through the promotion and increasing awareness of tools.

Research limitations/implications - The analysis is based on a survey of large German companies. Factors of institutional isomorphism are tested. Further research is needed for smalland medium-sized enterprises (SMEs) and the influence of further aspects such as competitive and psychological factors.

Practical implications-The findings of this paper suggest that the application of sustainability management tools can be fostered particularly well through increasing awareness and the active promotion of tools. Networks, indices and standard help increase awareness.

Originality/value - The analysis unveils the role of institutional factors influencing the application sustainability management tools in corporate practice.

Original languageEnglish
JournalSustainability Accounting, Management and Policy Journal
Volume5
Issue number4
Pages (from-to)378-404
Number of pages27
ISSN2040-8021
DOIs
Publication statusPublished - 28.10.2014

Recently viewed

Researchers

  1. Joshua Simon

Publications

  1. Learning Soccer in Elementary School: Using Teaching Games for Understanding and Digital Media
  2. Entangled Identities
  3. Die Macht der Funktionen
  4. Improving the cost-effectiveness of a healthcare system for depressive disorders by implementing telemedicine
  5. New Media, Old Media: A History and Theory Reader
  6. Influence of clouds on the photochemical degradation in aqueous phase - II
  7. Web-based occupational stress prevention in German micro- and small-sized enterprises – process evaluation results of an implementation study
  8. A meta-analytic reliability generalization of the Physical Self-Description Questionnaire (PSDQ)
  9. A target costing approach to developing an online distribution channel
  10. I'm lonely, can't you tell?
  11. Variational pragmatics
  12. Smelling like resin
  13. Friede den Völkern
  14. Cycling at varying load
  15. Konfiguration der PPS
  16. Measuring Method Effects
  17. Coauthoring collaborative strategy when voices are many and authority is ambiguous
  18. Friction riveting of 3D printed polyamide 6 with AA 6056-T6
  19. Site use of grazing cattle and sheep in a large-scale pasture landscape
  20. Quality management in a top tier accounting firm: Towards a socio-cognitive model
  21. Enterprise Architecture as a Tool for Managing Corporate Social Responsibility
  22. An individual differences perspective on pragmatic abilities in the preschool years
  23. Indentity 2.0
  24. Über das Essen
  25. Trust-Based Cooperation Relationships between SMEs
  26. Exploring the “works with nature” pillar of food sovereignty
  27. Identity-b(i)ased intervention of third-parties
  28. Im Schatten des Vielfaltsdiskurses