TY - JOUR

T1 - Implementing Corporate Sustainability

T2 - What drives the Application of Sustainability Management Tools in Germany?

AU - Windolph, Sarah Elena

AU - Schaltegger, Stefan

AU - Herzig, Christian

PY - 2014/10/28

Y1 - 2014/10/28

N2 - 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.

AB - 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.

KW - Sustainability sciences, Management & Economics

KW - Awareness

KW - Standards

KW - Isomorphism

KW - Management tools

KW - implementation

KW - Corporate Sustainability

KW - Awareness

KW - Corporate sustainability

KW - Implementation

KW - Isomorphism

KW - Management tools

KW - Standards

UR - http://www.scopus.com/inward/record.url?scp=84915737073&partnerID=8YFLogxK

U2 - 10.1108/sampj-01-2014-0002

DO - 10.1108/sampj-01-2014-0002

M3 - Journal articles

VL - 5

SP - 378

EP - 404

JO - Sustainability Accounting, Management and Policy Journal

JF - Sustainability Accounting, Management and Policy Journal

SN - 2040-8021

IS - 4

ER -