Efforts to establish the measurement and control of sustainability have produced notable tools, but those instruments lack applicability in practice. Increasing the level of standardization of such tools also seems difficult to achieve, because the contexts surrounding the focal organizations differ considerably. Therefore, what we need is a systematic, interdisciplinary assessment of how to measure and control sustainability, so that we can establish an essential definition and up-to-date picture of the field.
Measuring and Controlling Sustainability attempts to provide such an assessment in 17 chapters, organized into four main topic sections: (a) organizations and social value creation: Concepts, responsibilities, and barriers; (b) accounting, measurement, performance, and diffusion of social value; (c) practical and managerial insights from real-life cases; and (d) choices, incentives, guidance, and ethics.
This research anthology provides a comprehensive collection of cutting-edge theories and research that will further the development and advancement of measuring and controlling sustainable efforts in theory and managerial practice.
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xii | |
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xiv | |
About the Editors |
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xvi | |
About the contributors |
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xix | |
Foreword and acknowledgements |
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xxvi | |
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PART 1 Organizations and social value creation: concepts, responsibilities, and barriers |
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1 | (30) |
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1.1 The Responsible Care initiative as an enabler of implementing corporate social responsibility concepts in the chemical industry |
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3 | (15) |
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1.2 Mind the gap! Existing barriers to standardizing the measurement of social value creation |
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18 | (13) |
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PART 2 Accounting, measurement, performance, and diffusion of social value |
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31 | (108) |
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2.1 The sustain ability balanced scorecard: an introduction to the SBSC and its links to accounting and reporting |
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33 | (21) |
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2.2 Sustainability accounting standards in the USA --- procedural legitimacy: governance, participation, and decision-making processes |
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54 | (17) |
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2.3 Adapting the measuring rod for social returns in advanced welfare states: a critique of SROI |
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71 | (18) |
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2.4 Measuring the impact of strategic corporate social responsibility (S-CSR): finding the right approach |
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89 | (13) |
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2.5 A performance tool for policy-makers to monitor the dual objective of social enterprises: a data envelopment analysis approach |
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102 | (20) |
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2.6 Diffusion of sustainability: a road map for developing corporate compliance programmes with high diffusion potential |
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122 | (17) |
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PART 3 Practical and managerial insights from real-life cases |
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139 | (84) |
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3.1 The impact of environmental and social practices on the triple bottom line: a mediated model |
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141 | (25) |
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3.2 Disclosing the invisible: measurement and disclosure pitfalls of carbon dioxide emissions |
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166 | (13) |
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3.3 Social entrepreneurship and social impact assessment: the case of en fori a |
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179 | (10) |
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3.4 Mechanisms and tools for measuring and reporting sustainability in the hotel industry: a practical dimension |
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189 | (17) |
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Paulina Bohdanowicz-Godfrey |
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3.5 The growth of social banks: a new measurement approach |
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206 | (17) |
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PART 4 Choices, incentives, guidance, and ethics |
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223 | (61) |
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4.1 An experimental study on corporate social responsibility in junior managers' project choice in an energy-producing company |
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225 | (15) |
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4.2 Design options for sustainability-oriented incentive systems |
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240 | (13) |
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4.3 Sustainability reporting: do the Global Reporting Initiative Guidelines provide clear guidance? |
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253 | (16) |
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4.4 Sustainability and ethics in financial reporting: an empirical study of German, Austrian, and Swiss groups |
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269 | (15) |
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Michaela M. Schaffhauser-Linzatti |
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Index |
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284 | |
After graduating in engineering, Dr. Adam Lindgreen completed an MSc in food science and technology at the Technical University of Denmark. He went on to studying chemistry and physics after which he finished an MBA at the University of Leicester. Professor Lindgreen received his Ph.D. in marketing from Cranfield University. Since 2011, he has been professor of marketing at the University of Cardiffs Business School. Univ.-Prof. Dr. Bernhard Hirsch has been Professor of Organizational Controls at the Bundeswehr University, Munich since 2006. Professor Hirsch is a Lecturer at Kühne Logistics University in Hamburg and Handelshochschule Leipzig. Christine Vallaster works as a senior lecturer for marketing at the University of Liechtenstein. Over the past years, her research in the fields of Corporate Brand Management, Strategy development and CSR was funded by the Liechtenstein research community (FFF), the Marketing Science Institute (MSI, USA), the Alexander von Humboldt-Foundation as well as by the German Research Community (DFG). Christine Vallasters competence is particularly the qualitative research approach. Shumaila Yousofzai is a Senior Lecturer in Marketing at the University of Cardiff. Her research can be viewed in relation to three key themes: Technology Adoption; Entrepreneurship, and Transformative Consumer Behaviour. Dr Beatriz Palacios-Florencio is an assistant professor of marketing at University Pablo de Olavide at Seville. Her Ph.D thesis examined the effect of the CSR perception on trust and loyalty of tourists in the hotel sector. She has been a visiting scholar with UNIME, Brasil and Cardiff Business School, Wales. She has worked in the private sector related with the marketing and she is specialized in two areas of complementary research related to teaching and marketing services. She has published in Management Decision, Total Quality Management & Business Excellence, Environmental Engineering and Management Journal, Internet Research, and she is author and co-author of several scholarly books. She is responsible for a line of research in Brazil on corporate responsibility and sustainable tourism development.