The Use of Sustainability Information
Empirical Evidence from Multinational Corporations
Summary
Excerpt
Table Of Contents
- Cover
- Title
- Copyright
- About the Author
- About the book
- This eBook can be cited
- Preface
- Acknowledgement
- Overview of contents
- Table of contents
- Index of figures
- Index of tables
- Index of abbreviations
- Index of symbols
- 1: Introduction
- 1.1: Motivation and research questions
- 1.2: Scientific positioning
- 1.3: Study outline
- 2: Conceptual foundations
- 2.1: Sustainability information
- 2.1.1: Sustainability concepts
- 2.1.2: Types of sustainability information
- 2.2: Multinational corporations
- 2.3: Sustainability management at multinational corporations
- 2.3.1: Institutionalization and strategy
- 2.3.2: Collection of sustainability information
- 2.3.3: Use of sustainability information
- 3: State of research
- 3.1: Sustainability management
- 3.2: Use types
- 3.3: Use of sustainability information
- 3.4: Research gap
- 4: Theories and theoretical framework
- 4.1: Theories at the corporate level
- 4.1.1: Behavioral decision theory
- 4.1.2: Agency theory
- 4.2: Theories at the individual level
- 4.2.1: Theory of planned behavior
- 4.2.2: Promotor model
- 4.3: Theoretical framework
- 5: Research design
- 5.1: Research approach
- 5.1.1: Introduction
- 5.1.2: Principles of qualitative research
- 5.2: Research methodology
- 5.2.1: Case study methodology
- 5.2.2: Case study design
- 5.3: Research process
- 5.3.1: Case selection
- 5.3.2: Data collection
- 5.3.2.1: Method selection
- 5.3.2.2: Data collection by interviews
- 5.3.2.3: Interview data
- 5.3.3: Data analysis
- 5.3.4: Review of the research process
- 6: Empirical results
- 6.1: Within-case analyses
- 6.1.1: ChemCo case
- 6.1.1.1: Case profile and sustainability management
- 6.1.1.2: Use of sustainability information
- 6.1.1.2.1: Innovation
- 6.1.1.2.2: Procurement
- 6.1.1.2.3: Operations
- 6.1.1.2.4: Sales
- 6.1.1.2.5: Human resources
- 6.1.1.2.6: Management control
- 6.1.1.3: Summary
- 6.1.2: HealthCareCo case
- 6.1.2.1: Case profile and sustainability management
- 6.1.2.2: Use of sustainability information
- 6.1.2.2.1: Innovation
- 6.1.2.2.2: Procurement
- 6.1.2.2.3: Operations
- 6.1.2.2.4: Sales
- 6.1.2.2.5: Human resources
- 6.1.2.2.6: Management control
- 6.1.2.3: Summary
- 6.1.3: HomeTechCo case
- 6.1.3.1: Case profile and sustainability management
- 6.1.3.2: Use of sustainability information
- 6.1.3.2.1: Innovation
- 6.1.3.2.2: Procurement
- 6.1.3.2.3: Operations
- 6.1.3.2.4: Sales
- 6.1.3.2.5: Human resources
- 6.1.3.2.6: Management control
- 6.1.3.3: Summary
- 6.1.4: LogCo case
- 6.1.4.1: Case profile and sustainability management
- 6.1.4.2: Use of sustainability information
- 6.1.4.2.1: Innovation
- 6.1.4.2.2: Procurement
- 6.1.4.2.3: Operations
- 6.1.4.2.4: Sales
- 6.1.4.2.5: Human resources
- 6.1.4.2.6: Management control
- 6.1.4.3: Summary
- 6.2: Cross-case analyses
- 6.2.1: Use of sustainability information at multinational corporations
- 6.2.1.1: Innovation
- 6.2.1.2: Procurement
- 6.2.1.3: Operations
- 6.2.1.4: Sales
- 6.2.1.5: Human resources
- 6.2.1.6: Management control
- 6.2.1.7: Discussion
- 6.2.2: Typology of the use of sustainability information
- 6.2.2.1: Instrumental use
- 6.2.2.2: Conceptual use
- 6.2.2.3: Focusing use
- 6.2.2.4: Diagnostic use
- 6.2.2.5: Positioning use
- 6.2.2.6: Ceremonial use
- 6.2.2.7: Bounding use
- 6.2.2.8: Discussion
- 6.2.3: Influencing factors of the use of sustainability information
- 6.2.3.1: Influencing factors at the corporate level
- 6.2.3.1.1: Business model
- 6.2.3.1.2: Institutionalization of sustainability management
- 6.2.3.1.3: Collaboration between headquarters and subsidiaries
- 6.2.3.2: Influencing factors at the individual level
- 6.2.3.2.1: Personal factors
- 6.2.3.2.2: Promotors
- 6.2.3.3: Discussion
- 7: Conclusion
- 7.1: Main results and implications
- 7.2: Limitations and future research
- Appendices
- List of references
- Series Index
Index of figures
Figure 2-1: Link of leading and lagging indicators to performance
Figure 2-2: Value chain conceptualization
Figure 2-3: Challenges of collecting and using sustainability information at MNCs
Figure 3-1: Relevant literature streams
Figure 4-1: Decision-making in organizations
Figure 4-2: Main agency relationships at MNCs
Figure 4-3: Theory of planned behavior
Figure 4-4: Activities of promotors within innovation processes
Figure 4-5: Promotor model in the sustainability context
Figure 4-6: Shared assumptions of the theoretical framework
Figure 5-1: Types of case study designs
Figure 5-2: Main case selection criteria
Figure 5-3: Interviewing process
Figure 5-4: Interviewee identification process
Figure 5-5: Development of interview guidelines
Figure 5-6: Preparation of interview transcripts
Figure 5-7: Number and nationalities of interviewees
Figure 5-8: Organizational settings of interviewees per case
Figure 5-9: Thematic coding method
Figure 5-10: Data collection and data analysis structure
Figure 6-1: Institutionalization of sustainability management at ChemCo
Figure 6-2: Sustainable procurement platform at ChemCo
Figure 6-3: Hygiene and differentiating factors within sales activities at ChemCo
Figure 6-4: Institutionalization of sustainability management at HealthCareCo
Figure 6-5: Relevant sustainability topics for HealthCareCo’s customers
Figure 6-6: Institutionalization of sustainability management at HomeTechCo
Figure 6-7: Relevant information within R&D decision-making at HomeTechCo
Figure 6-8: Supplier selection criteria at HomeTechCo
Figure 6-9: Institutionalization of sustainability management at LogCo
Figure 6-10: Use of sustainability information within operations at LogCo
←xv | xvi→Figure 6-11: Evaluation of prior findings in the literature
Figure 6-12: Development of a new type of information use
Figure 6-13: Overview of influencing factors of the use of sustainability information at MNCs
Index of tables
Table 2-1: Three dimensions of sustainability
Table 2-2: Definitions of multinationalism of MNCs
Table 2-3: Potential orientations of sustainability management
Table 3-1: Synthesis of use types
Table 5-1: Differences between qualitative and quantitative research approaches
Table 5-2: Characteristics of selected MNCs
Table 5-3: Overview of qualitative data analysis methods
Table 6-1: Pros and cons of the internal CO2 price at ChemCo
Table 6-2: Operations KPIs at HealthCareCo
Table 6-3: Production line KPIs at HealthCareCo
Table 6-4: Sustainability product labels across HomeTechCo’s markets
Table 6-5: Challenges of business case calculations at HomeTechCo
Table 6-6: Relevance of sustainability information for LogCo’s clients
Table 6-7: Use of sustainability information within innovation across MNCs
Table 6-8: Use of sustainability information within procurement across MNCs
Table 6-9: Use of economic sustainability information within operations across MNCs
Table 6-10: Use of environmental sustainability information within operations across MNCs
Table 6-11: Use of social sustainability information within operations across MNCs
Table 6-12: Use of sustainability information within sales across MNCs
Table 6-13: Use of sustainability information within HR across MNCs
Table 6-14: Use of sustainability information within management control across MNCs
Index of abbreviations
A/S Aktieselskab (stock corporation)
B2B Business-to-business
B2C Business-to-consumer
BA Bachelor
BEL Belgium
BMU Bundesministerium für Umwelt, Naturschutz und nukleare Sicherheit (Federal Ministry for the Environment, Nature Conservation and Nuclear Safety)
BRIC Brazil, Russia, India and China
CAC 40 Cotation Assistée en Continu 40 (French stock market index)
CAQDAS Computer-assisted qualitative data analysis software
CEP Compliance and Ethics Professional
CFO Chief financial officer
CHE Switzerland
CHN China
CO2 Carbon dioxide COVID-19 Coronavirus disease 2019
CSR Corporate social responsibility
CZE Czech Republic
DAX Deutscher Aktienindex (German stock index)
DG Daniel Gayk
DHL Dalsey, Hillblom and Lynn
DIN Deutsches Institut für Normung (German Institute for Standardization)
DMNC(s) Diversified multinational corporation(s)
DNA Desoxyribonukleinsäure (deoxribonucleic acid)
Dr. Doctor
eco Ecologic
ed(s). Editor(s)
EEX European Energy Exchange
e.g. Exempli gratia (for example)
EHS Environment, health and safety
EMA Environmental management accounting
ERP Enterprise resource planning
et al. Et alia (and others)
etc. Et cetera (and so forth)
←xix | xx→EU European Union
EUOA Embedded unit of analysis
EUR Euro
f. Following
FAQ Frequently asked questions FY Fiscal year
GaBi Ganzheitliche Bilanzierung (Holistic accounting) GRI Global Reporting Initiative
HKG Hong Kong
HR Human resources
HRM Human resource management
https Hypertext Transfer Protocol Secure
i.e. Id est (that is)
IPO Initial public offering
ISO International Organization for Standardization
IT Information technology
ITA Italy
IUR Lehrstuhl für Internationale Unternehmensrechnung (Chair of International Accounting)
JPN Japan
KPI(s) Key performance indicator(s)
LED Licht emittierende Diode (light emitting diode)
M&A Mergers and acquisitions
MCS(s) Management control system(s)
MNC(s) Multinational corporation(s)
MSc Master of Science
n/a Not applicable
No. Number
p. Page
P1 Person 1
P2 Person 2
←xx | xxi→PMS(s) Performance measurement system(s)
POL Poland
pp. Pages
Prof. Professor
PuK Planung und Kontrolle (planning and control)
QDA Qualitative data analysis
R&D Research and development RQ(s) Research question(s)
SA Social accountability SAP BW Database software ‘Systems Applications and Products Business Information Warehouse’
SDG Sustainable development goal
SO2 Sulfur dioxide
SSRN Social Science Research Network
SWE Sweden
TUR Turkey
UAE United Arab Emirates
UK United Kingdom
URL Uniform Resource Locator
U.S. United States
USA United States of America
Vol. Volume vs. Versus
www World Wide Web
Index of symbols
& And
✔ Applicable
Ø Average
✘ Not applicable
# Number
(✔) Partially applicable
% Percent
+ Plus
1Introduction
1.1 Motivation and research questions
Sustainability and the associated role of multinational corporations (MNCs) is one of the prime topics in this millenium, especially within Europe (European Commission (2020)). Accordingly, numerous MNCs have communicated their intent to follow ambitious environmental, social and economic sustainability goals. For instance, the global furniture manufacturer IKEA has committed itself to reduce the carbon footprint of its warehouse operations by 80 percent and of its value chain by 15 percent from the year 2016 to 2030 (IKEA (2020)). Besides, the sportswear producer NIKE has announced to safeguard pay equity between men and women (NIKE (2020)). Furthermore, the consumer goods corporation Henkel aims at strengthening long-lasting relationships along the supply chain by collaborating with its suppliers on establishing sustainable business practices (Henkel (2020)).
Research indicates that MNCs need to ensure that their employees use sustainability information for decision-making purposes (e.g. assessing different decision-making options such as alternative input materials, guiding the ultimate decision) when aiming at improving corporate sustainability performance (Palme/Tillman (2008), p. 1355; Lisi (2015), p. 40). In turn, enhancing the sustainability performance and thereby attaining communicated sustainability goals is increasingly relevant to MNCs for strengthening their reputation and legitimacy (Blacconiere/Patten (1994), p. 374; Roberts/Dowling (2002), pp. 1077f.; Henri/Journeault (2010), p. 73; Cho et al. (2012), pp. 14f.).
Details
- Pages
- 254
- Year
- 2021
- ISBN (PDF)
- 9783631864685
- ISBN (ePUB)
- 9783631864692
- ISBN (Hardcover)
- 9783631863725
- DOI
- 10.3726/b18866
- Language
- English
- Publication date
- 2021 (September)
- Keywords
- Sustainability management International companies Decision-making Sustainability performance Carbon emissions Qualitative research Management accounting
- Published
- Berlin, Bern, Bruxelles, New York, Oxford, Warszawa, Wien, 2021. XXIV, 254 pp., 34 fig. b/w, 22 tables.