Trajectories of sustainability reporting by MNCs

The theory of planned behavior and managers’ sustainability reporting model

The goal of this research is to explore managers’ approaches, viewpoints and some other psychological factors on sustainability reporting regarding to theory of planned behavior (TPB). Thus the research includes top and middle managers of listed and non listed companies of Iran stock exchange. Data was analyzed by partial linear squares (PLS). Findings show that subjective norms which are deri...

Developing sustainability reporting - Case Cargotec

Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability

Although there has been a considerable increase in the publication of sustainability reports in the corporate world in the last decade, sustainability reporting in higher education institutions is still in its early stages. This study’s aim was to explore the relationship between sustainability reporting and organizational change management for sustainability in higher education. A survey was s...

The Consequences of Mandatory Corporate Sustainability Reporting

We examine the effect of mandatory sustainability reporting on several measures of socially responsible management practices. Using data for 58 countries, we show that after the adoption of mandatory sustainability reporting laws and regulations, the social responsibility of business leaders increases. We also document that both sustainable development and employee training become a higher prio...

Trend to Comprehensive Sustainability Reporting and Proactive Sustainability Management

The pressure on enterprises to manage and improve their environmental sustainability is steadily increasing. Despite the growing awareness in the IS community and business practice, current IS solutions remain in an initial state. Sustainability benchmarking is seen as a novel and effective tool in this context. However, sustainability benchmarking faces two major obstacles: First, the heteroge...