Measuring and Controlling Sustainability Spanning Theory and Practice 1st Edition by Adam Lindgreen, Christine Vallaster, Shumaila Yousafzai, Bernhard Hirsch ISBN 9781315401881 1315401886

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ISBN 10: 1315401886
ISBN 13: 9781315401881
Author: Adam Lindgreen, Christine Vallaster, Shumaila Yousafzai, Bernhard Hirsch

Measuring and Controlling Sustainability Spanning Theory and Practice 1st Edition Table of contents:

Part 1 Organizations and Social Value Creation: Concepts, Responsibilities, and Barriers

1.1 The Responsible Care Initiative as an Enabler of Implementing Corporate Social Responsibility Concepts in the Chemical Industry

Introduction

Research Question

Theoretical Framework

The Development of Rc

Motivation for Rc and Csr Adoption

Interdependencies Between Rc and Csr

Influence of Rc on Csr Performance

Methodology

Results

Conclusions and Outlook

References

1.2 Mind the Gap! Existing Barriers to Standardizing the Measurement of Social Value Creation

Introduction

The Measurement of Social Value Creation

Method

Emerging Barriers to Adopting Smts: The Perspective of the Entrepreneurs

Conclusions: How to Bridge the Gap?

Notes

References

Part 2 Accounting, Measurement, Performance, and Diffusion of Social Value

2.1 The Sustainability Balanced Scorecard: An Introduction to the Sbsc and Its Links to Accounting and Reporting

The Sbsc: A Tool for Integrated Sustainability Management

Case: Sbsc Development at Hamburg Airport Corporation

Sustainability Performance Measurement and Reporting With the Sbsc

Summary and Conclusions

References

2.2 Sustainability Accounting Standards in the Usa – Procedural Legitimacy: Governance, Participation, and Decision-Making Processes

Introduction

Analytical Framework

Case Studies of the Procedural Legitimacy of Multi-Stakeholder Initiatives in Csr

Research Design

Findings: The Rules of an Expert-Based Procedural Legitimacy

Discussion

Conclusions

Notes

References

2.3 Adapting the Measuring Rod for Social Returns in Advanced Welfare States: A Critique of Sroi

Introduction

Sustainability and Sroi

Impact Measurement: Why, What For, and How?

Sroi Revisited: Measuring What Matters Instead of Focusing on What is Easy to Measure

Sroi as a Governance Tool in the Continental European Context

Sroi as an Instrument to Measure the Impact of Multi-Faceted Organizations

Where is the Beef? Insights on Applying the Integrated Sroi

Conclusions

Notes

References

2.4 Measuring the Impact of Strategic Corporate Social Responsibility (S-Csr): Finding the Right Approach

Introduction

Setting the Stage

Approaches to Measure Strategic Csr

Comparison of the Introduced Approaches in Measuring Strategic Csr

Conclusions

Notes

References

2.5 a Performance Tool for Policy-Makers to Monitor the Dual Objective of Social Enterprises: A Data Envelopment Analysis Approach

Introduction

Literature Review

Performance Benchmark Technique

Dea Methodology and Benefits for Policy-Makers

Malmquist Index and Decomposition

Empirical Illustration

Conclusions

Notes

References

2.6 Diffusion of Sustainability: A Road Map for Developing Corporate Compliance Programmes With High Diffusion Potential

Introduction

Corporate Compliance Programmes for Sustainability in the Supply Chain

Effectiveness of Compliance Programmes

Factors of Importance in Compliance Programmes for Sustainability in the Supply Chain

Developing an Integrative Code and Programme to Increase Diffusion

Conclusions

References

Part 3 Practical and Managerial Insights From Real-Life Cases

3.1 The Impact of Environmental and Social Practices on the Triple Bottom Line: A Mediated Model

Introduction

Literature Review

Hypotheses Development

Methodology

Data Analysis and Results

Discussion

Theoretical Contributions

Managerial Implications

Limitations and Future Research

References

Appendix A. Measures

Appendix B. Measurement Assessment

Appendix C. Structural Analysis

3.2 Disclosing the Invisible: Measurement and Disclosure Pitfalls of Carbon Dioxide Emissions

Introduction

Theoretical Explanation of Csr Disclosure Strategies

Complexity of Carbon Disclosure

Limitations on Carbon Reporting

Summary and Recommendations

References

3.3 Social Entrepreneurship and Social Impact Assessment: The Case of Euforia

Introduction

Background: Social Impact Assessment

The Case of Euforia

Designing a Social Impact Measurement System for Euforia

Discussion and Conclusions

References

3.4 Mechanisms and Tools for Measuring and Reporting Sustainability in the Hotel Industry: A Practical Dimension

Introduction

The Quintessence of Sustainability and Corporate Social Responsibility

Measuring and Reporting Sustainability: The Nature of the Challenge

Specificity of Measuring and Reporting Sustainability in the Hotel Industry

Industry-Specific Initiatives Aimed at Methodological Standardization and Performance Monitoring

A Practical Example of a Sustainability Monitoring Platform in the Hotel Industry – Hilton Lightstay

Future of Sustainability Measurement

Conclusions

Notes

References

3.5 the Growth of Social Banks: A New Measurement Approach

Introduction

Social Banking

Growth Measure

Conception

Example

Discussion and Conclusions

Notes

References

Part 4 Choices, Incentives, Guidance, and Ethics

4.1 An Experimental Study on Corporate Social Responsibility in Junior Managers’ Project Choice in An Energy-Producing Company

Introduction

Theoretical Implications

Methodology

Results

Conclusions and Recommendations for Practice

Notes

References

4.2 Design Options for Sustainability-Oriented Incentive Systems

Incentive Systems and Sustainability

Options for Creating Sustainability-Oriented Incentive Systems

Discussion of Options for Creating Sustainability-Oriented Incentive Systems

Conclusions

References

4.3 Sustainability Reporting: Do the Global Reporting Initiative Guidelines Provide Clear Guidance?

Introduction

Conceptual Background

The Global Reporting Initiative’s G4 Sustainability Reporting Guidelines

Analysis and Discussion

Potential Improvements

Concluding Remarks

Notes

References

4.4 Sustainability and Ethics in Financial Reporting: An Empirical Study of German, Austrian, and Swiss Groups

Legal and Ethical Dimensions

Methodology

Results

Conclusions

References

Index

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