We propose a principle of sustainability to complement established principles used for justifying healthcare resource allocation. We argue that the application of established principles of equal treatment, need, prognosis and cost-effectiveness gives rise to what we call negative dynamics: a gradual depletion of the value possible to generate through healthcare. These principles should therefore be complemented by a sustainability principle, making the prospect of negative dynamics a further factor to consider, and possibly outweigh considerations highlighted by the other (...) principles. We demonstrate how this principle may take different forms, and show that a commitment to sustainability is supported by considerations internal to the ethical principles already guiding healthcare resource allocation. We also consider two objections. The first of these, we argue, is either based on implausible assumptions or begs the question, whereas the second can be adequately accommodated by the principle we propose. (shrink)

This study examines the direct impact of three dimensions of the institutional environment on managerial attitudes toward the natural environment and the direct influence of the latter on the environmental sustainability orientation (ESO) of small firms. We contend that when the institutional environment is perceived by owner–managers as supportive of sound natural environment management practices, they are more likely to develop a positive attitude toward natural environment issues and concerns. Such owner–manager attitudes are likely to lead to a positive (...) and proactive orientation of their firms toward environmental sustainability. The study uses survey data from 166 small manufacturing firms located in three Philippine cities. First, the study develops and tests the measurement models to examine the validity of the constructs representing the firm’s institutional environment, managerial attitudes toward the natural environment and the ESO of firms. Second, the study develops and tests the structural models examining the institutional environment–managerial attitudes–ESO linkages. Multi-sample invariance structural model analysis shows the mediating role of managerial attitudes in the institutional environment–ESO nexus. The findings show that ESO is a construct comprising three dimensions: knowledge of environmental issues, sustainable practices and commitment toward environmental sustainability. The cognitive, regulatory and normative elements of the institutional environment are strongly linked to positive managerial attitudes toward environmental sustainability, which in turn, positively influences the firm’s overall ESO. Managerial attitudes play a mediating role in the institutional environment–ESO linkages. The managerial, practical, research and policy implications of the research findings are discussed. (shrink)

Sustainability science seeks to extend scientific investigation into domains characterized by a distinct problem-solving agenda, physical and social complexity, and complex moral and ethical landscapes. In this endeavor it arguably pushes scientific investigation beyond its usual comfort zones, raising fundamental issues about how best to structure such investigation. Philosophers of science have long scrutinized the structure of science and scientific practices, and the conditions under which they operate effectively. We propose a critical engagement between sustainability scientists and philosophers (...) of science with respect to how to engage in scientific activity in these complex domains. We identify specific issues philosophers of science raise concerning current sustainability science and the contributions philosophers can make to resolving them. In conclusion we reflect on the steps philosophers of science could take to advance sustainability science. (shrink)

This paper investigates how deans and directors at the top 50 global MBA programs (as rated by the "Financial Times" in their 2006 Global MBA rankings) respond to questions about the inclusion and coverage of the topics of ethics, corporate social responsibility, and sustainability at their respective institutions. This work purposely investigates each of the three topics separately. Our findings reveal that: (1) a majority of the schools require that one or more of these topics be covered in their (...) MBA curriculum and one-third of the schools require coverage of all three topics as part of the MBA curriculum, (2) there is a trend toward the inclusion of sustainability-related courses, (3) there is a higher percentage of student interest in these topics (as measured by the presence of a Net Impact club) in the top 10 schools, and (4) several schools are teaching these topics using experiential learning and immersion techniques. We note a fivefold increase in the number of stand-alone ethics courses since a 1988 investigation on ethics, and we include other findings about institutional support of centers or special programs; as well as a discussion of integration, teaching techniques, and notable practices in relation to all three topics. (shrink)

This essay evolved from my keynote address for the plenary session of the ASEAN Conference for Young Scientists 2019 organized by the ASEAN Secretariat, Vietnam Ministry of Science and Technology—whose main theme is sustainability science—organized at Hanoi-based Phenikaa University. It has also benefited from my advisory work for the International Union for Conservation of Nature (IUCN).

Prior research on sustainability in business often assumes that decisions on social and environmental investments are made for instrumental reasons, which points to causal relationships between corporate financial performance and corporate social and environmental commitment. In other words, social or environmental commitment should predict higher financial performance. The theoretical premise of sustainability, however, is based on a systems perspective, which implies a tighter integration between corporate financial performance and corporate commitment to social and environmental issues. In this paper, (...) we describe the important theoretical differences between an instrumental and integrative logic in managing business sustainability. We test the presence of each logic using data from 738 firms over 13 years and find evidence of integrative logic applied in business. (shrink)

Ethics in the anthropocene -- Atmospheric powers: climate change and moral incompetence -- Christian ethics and unprecedented problems -- Global ethics: moral pluralism and planetary problems -- Sustainability science and the ethics of wicked problems -- Toxic wombs and the ecology of justice -- Impoverishment and the economy of desire -- Intergenerational risk and the future of love -- Sustaining grace.

This article explores how corporate governance processes and structures are being used in large Australian companies to develop, lead and implement corporate responsibility strategies. It presents an empirical analysis of the governance of sustainability in fifty large listed companies based on each company’s disclosures in annual and sustainability reports. We find that significant progress is being made by large listed Australian companies towards integrating sustainability into core business operations. There is evidence of leadership structures being put in (...) place to ensure that board and senior management are involved in sustainability strategy development and are then incentivised to monitor and ensure implementation of that strategy through financial rewards. There is evidence of a willingness to engage and communicate clearly the results of these strategies to interested stakeholders. Overall, there appears to be a developing acceptance amongst large corporations that efforts towards improved corporate sustainability are not only expected but are of value to the business. We suggest that this is evidence of a managerial shift away from an orthodox shareholder primacy understanding of the corporation towards a more enlightened shareholder value approach, often encompassing a stakeholder-orientated view of business strategy. However, strong underlying tensions remain due to the insistent market emphasis on shareholder value. (shrink)

This study examines how the leading beverage company handles the strategic paradox between its core business and the social issue of obesity. A discursive analysis reveals how the organization does embrace a social goal related to obesity but not the paradoxical tension between this goal and its core business. The analysis further shows how the tension, along with the responsibility for the social goal, is projected outside the organization. This response is underpinned by the paradoxical constructions of consumers and the (...) concept of obesity in the organization’s communication. Based on these findings, I outline a new type of process for projection, one of the defensive mechanisms recognized in the literature. The findings increase our understanding of defensive responses to organizational paradoxes and help distinguish between different kinds of strategic paradoxes. They also highlight the need to further open up the complexity and multiplicity of strategic paradoxes related to corporate sustainability. (shrink)

Abating the threat climate change poses to the lives of future people clearly challenges our development models. The 2011 Human Devel- opment Report rightly focuses on the integral links between sustainability and equity. However, the human development and capabilities approach emphasizes the expansion of people’s capabilities simpliciter, which is ques- tionable in view of environmental sustainability. We argue that capabilities should be defined as triadic relations between an agent, constraints and poss- ible functionings. This triadic syntax particularly applies (...) to climate change: since people’s lives and capabilities are dependent on the environment, sus- tainable human development should also include constraining human activi- ties in order to prevent losses in future people’s well-being due to the adverse effects of exacerbated climate change. On this basis, we will advocate that the goals of sustainable human development should be informed by a fra- mework that consists of enhancing capabilities up to a threshold level, as well as constraining the functionings beyond this threshold in terms of their green- house gas emissions. (shrink)

Sustainability has become a major goal of domestic and international development. This essay analyzes the transitions of normative ideas embedded in the notion of sustainability by reviewing the discourses in the representative reports and literature from different periods. Three sets of ideas are proposed: inter- and intra-generational equity, stability of public systems, and a sense of solidarity, which confirms the scope of community and functions as a precondition for the previous two ideas. This essay uses the case of (...) a health system in a hypothetical country to illustrate that, besides securing financial sustainability, a genuinely sustainable public system must also meet the three normative ideas of sustainability. This essay also finds that these three ideas may create intrinsic tensions within the prevalent policy-making model—democracy. The pursuit of sustainability is not only the responsibility of a democratic government, but also a shared moral obligation of the body politic. (shrink)

Successful formation of a new venture is not the most critical indicator of the real success of an entrepreneurial venture. Instead, the sustainability of an entrepreneurial venture (i.e., entrepreneurial sustainability) is the most critical but the most difficulty goal. Entrepreneurial sustainability relies largely on positive collective psychology. This article offers systematic and detailed discussion of the effects of psychological capital on the critical elements of entrepreneurship sustainability – not just that on a successful formation of a (...) new venture. The goal is to shed light on potential practical designs and theoretical improvement in the future. (shrink)

Although there has been a proliferation of interest in sustainable business practice, recent research has identified concerns with the relative neglect of the social versus environmental aspects of sustainability. It is argued here that due to its reliance on internally held, concrete and intrinsically motivated forms of responsiveness, as well as its ability to be authentically social versus parochial in nature, that the ethical construct of “embodied care” (Hamington, Embodied Care: Jane Addams, Maurice Merleau-Ponty, and Feminist Ethics, 2004 ) (...) has particular relevance as one path through which responsiveness to the human aspects of sustainable business practice might occur. Consideration is given to care as both an individual and organizational level construct. Business case examples are offered and directions for future research described. (shrink)

Voluntary sustainability standards that establish global rules for firms’ environmental and/or social conduct and allow for verification of firm compliance via third-party certification hold the promise to govern firms’ sustainability conduct in a globalizing world economy. However, the recent proliferation of competing and overlapping global sustainability standards that have been developed by various stakeholders with different agendas, creates uncertainties for firms that likely reduce their propensity to adopt any standard. Without widespread adoption these standards cannot effectively govern (...) firm conduct and in contrast create barriers for firms’ access to export markets. We suggest that the uncertainties associated with competing standards and the effect of these uncertainties on standard certification decisions are especially large for firms in emerging economies because these firms lack access to information about current and future standards and the resources to obtain certifications to multiple standards. We theoretically propose and empirically identify three distinct sources of sustainability standard uncertainty: diversity of customer requirements, dynamism of customer requirements, and the unpredictability of the future evolution of standard and propose that each of these sources reduces firms’ propensity to obtain certification to any standard. Our empirical results based on certifications to food safety standards by a sample of 97 Mexican food exporting firms confirm that three distinct sources of sustainability standard uncertainty exist and that all of them negatively impact certification. We discuss ethical implications and offer recommendations for both suppliers as well as standard setting organizations. (shrink)

The study empirically investigates the relationship between corporate governance and the triple bottom line sustainability performance through the lens of agency theory and stakeholder theory. We claim, in fact, that no single theory fully accounts for all the hypothesised relationships. We measure sustainability performance through manual content analysis on sustainability reports of the US-based companies. The study extends the existing literature by investigating the impact of selected corporate governance mechanisms on each dimension of sustainability performance, as (...) defined by the GRI framework. Our approach allows to identify which governance mechanisms foster triple bottom line performance, also revealing that some mechanisms fit only specific dimension of sustainability. The fact-based findings provide support for a new beginning in the theorising process in which the theories must try not only to provide rationale for the impact of corporate governance on sustainability, but also to explain which dimension of sustainability might be more affected. The most important implication for practitioners is the support for sustainability practices, which may be gained through implementation of particular corporate governance mechanisms. The findings contribute also to the improvement of the ongoing standard setting process, in particular as it concerns the in-depth revision of the economic dimension of sustainability carried out under the new GRI framework. (shrink)

Research on sustainability assurance is still in its beginnings. One of the key questions in this field that also is of the highest practical relevance is concerned with the quality of the assurance process. However, a common understanding of assurance quality and how it should be measured is still missing. We try to close this gap by building on the financial audit literature. We introduce a definition of assurance quality that comprises two key aspects: the depth of the assurance (...) process and the breadth of the assurance statement. Based on prior research, we hypothesize that a firm’s sustainability performance is related to the depth of the assurance process, while the type of the assurance provider, more precisely the affiliation to the accounting profession, is related to the breadth of the assurance statement. Results for a sample of 122 European firms reveal a negative relationship between sustainability performance and assurance process depth as well as between the affiliation to the accounting profession and assurance statement breadth. Thus, we find evidence that poor sustainability performers ask for in-depth assurance services, most likely as a means to enhance their internal sustainability-related processes and systems. Assurance providers that do not belong to the accounting profession in turn are associated with broader assurance statements. (shrink)

This essay explores ‘design for sustainability’ in terms of two aspects of Slavoj Žižek’s thinking that are intricately interwoven, namely his thinking on ideology, as that which regulates the relationship between the visible and the invisible, and ecology, as that which must nullify the usual conceptions of nature in order to function. In so doing, and with reference to key texts on ecologically intentional design, I aim to set out the three key co-ordinates within which designing for sustainability (...) functions as an ideological category. The first two of these co-ordinates, I argue, are untenable. The third, however, may be taken as the central point of departure for rethinking the place of design within debates around ecology. (shrink)

We argue that the gap between an authentically ethical conviction of sustainability and a behaviour that avoids confronting the terrifying reality of its ethical point of reference is characteristic of the field of business sustainability. We do not accuse the field of business sustainability of ethical shortcomings on the account of this attitude–behaviour gap. If anything, we claim the opposite, namely that there resides an ethical sincerity in the convictions of business scholars to entrust capitalism and capitalists (...) with the mammoth task of reversing, the terrifying reality of ecological devastation. Yet, the very illusory nature of this belief in capitalism’s captains to save us from the environmentally devastating effects of capitalism gives this ethical stance a tragic beauty. While sincere and authentic, it nevertheless is an ethical stance that relies on an “exclusionary gesture of refusing to see”, what in psychoanalysis is referred to as a fetishist disavowal of reality. We submit that this disavowal is fetishistic because the act is not simply one of repressing the real. If it was, we would rightly expect that we could all see the truth if we only provide more or better information to fill the subject’s lack of knowledge. The problem is that the fetishist transfers a fantasy of the real as the real. In the case of destructive capitalism, the fetishist disavows that particular reality by believing in another, thus subjectively negating the lack. Therefore, from the perspective of psychoanalytic theory, we submit that the gap between attitude and behaviour is best understood not only as an ethical flaw, but also as an essential component of an ethics that makes possible the field of business sustainability. (shrink)

Existing research posits that decision makers use specific cognitive frames to manage tensions in sustainability. However, we know less about how the cognitive frames of individuals at different levels in organization interact and what these interactions imply for managing sustainability tensions, such as in Bottom of the Pyramid projects. To address this omission, we ask do organizational and project leaders differ in their understanding of tensions in a BOP project, and if so, how? We answer this question by (...) drawing on a 5-year study of a BOP project of a global pharmaceutical company in India. In line with the existing research, we found three kinds of frames—paradoxical, business case, and business—held differently across organizational levels and over time. We also found that the shift in frames of both project and organizational leaders was mediated by the decision-making horizon. The initial divergence across organizational levels, seen in paradoxical and business frames, was mediated by long-term decision-making horizon. However, there was an eventual convergence toward business frames associated with the shift from long- to shorter-term decision-making horizons and one that led to the project’s closure. We contribute by proposing a dynamic model of cognitive frames in sustainability, where the research has either alluded to top-down or bottom-up understanding. (shrink)

This paper contributes to the ongoing discussion of sustainability behaviors by introducing the construct of perceived organizational support toward the environment. We propose and empirically test an integrated model whereby we test the association of POS-E with employees’ organizational citizenship behaviors toward the environment as well as to job attitudes. Results indicated that POS-E was positively related to OCB-E, job satisfaction, organizational identification, and psychological empowerment, and negatively related to turnover intentions. We also found that psychological empowerment partially mediated (...) the relationship between POS-E and the dependent variables. We discuss the theoretical implications as well as practical implications for managers seeking to encourage sustainability in their organizations. (shrink)

Voluntary sustainability standards (VSS) aim to encourage ethical behaviors of organizations, yet studies show that many VSS adopters do not live up to these promises. Existing literature typically attributes the reason for this ineffectiveness to either policy–practice decoupling, owing to a lack of adhering to VSS requirements, or means–ends decoupling, owing to a lack of adapting to the local context. However, little is known about how the contradictory needs of adherence and adaptation evolve throughout VSS implementation. Building on the (...) knowledge transfer literature, we develop a dynamic conceptual framework that distinguishes two phases of VSS implementation. Specifically, we theorize how tensions emerge in the transition between phases since the first phase primarily calls for adherence, whereas the second calls for adaptation. Applying this framework, we develop propositions to illustrate how these tensions relate to different VSS characteristics: stringency, enforcement, and scope. The article concludes with implications and future research directions for VSS scholarship. (shrink)

Climate change and loss of biodiversity are advancing rapidly, making a transition to a more sustainable society one of the most pressing tasks facing humanity. This special section shines a spotlight on how emotions shape and are shaped by the climate and biodiversity crises, and how they intersect with pro-environmental behavior. To this end, leading sustainability scholars and policy makers articulate what they believe are the most important questions that emotion research should answer to support a sustainable societal transition. (...) Here, we first provide an overview of the articles in the special section, which include a wide range of topics including global analyses of distress related to climate change and biodiversity loss, case studies on emotional experiences toward locally specific instances of climate change consequences and adaptation or mitigation efforts, discussions of the motivational functions of emotions and their potential to drive pro-environmental action, and reflections on how we can make affective science more salient to policy makers in the sustainability domain. In the second part, we summarize the emerging overarching themes that point to promising research objectives and questions for affective sustainability science. Finally, we discuss how the study of sustainability can also be beneficial for the affective sciences. Our hope is that this special section will put sustainability on the research agenda of emotion researchers and stimulate more research in affective sustainability science. (shrink)

The ‘European Green Deal’ (EGD) is a set of communications from the European Commission that outlines EU roadmap to climate neutrality by 2050. The policy envisions that, with the facilitation of speedy and just ‘green transition’, the goals of environmental protection and economic development can be reconciled. This article offers a language-focused critical study of the EGD. After giving an overview of neoliberal ‘discourses of sustainability’ and explaining the notion of ‘interdiscursivity’ in CDS, it presents the results of a (...) close thematic analysis supported by keyword and concordance analysis of representations of ‘environment’ and ‘climate’ on the one hand, and ‘economy’ and ‘transition’ on the other. This study attends to salient language patterns and reveals how interdiscursive crossovers are established to normalise ‘sustainability’ as the contingency between environmental and economic orders of discourse. Also, it identifies the discursive strategies of nomination, predication, argumentation, perspectivisation and mitigation or intensification and shows how tensions between discourses are smoothened. This analysis of EGD’s ideological hybridity also sheds light onto how EU institutions are (self)authorised to lead actions on environmental challenges on behalf of European citizens. (shrink)

This article explains how strong sustainability ethics has emerged and developed as a new field over the last two decades as a critical response to influential conceptions of weak sustainability. It investigates three competing, normative approaches to strong sustainability: the communitarian approach, the Rawlsian approach, and the capabilities approach. Although these approaches converge around the idea that there are critical, non-substitutable natural resources and services, they diverge on how to reconcile human development and environmental protection. The aim (...) of the paper is to provide a critical overview of these three perspectives, but also and mostly to show that when we put them into dialogue with each other, we can clarify the demands of sustainability. The paper concludes that the capabilities approach is the most suitable way to think about sustainability, but only if it goes beyond its dominantly anthropocentric view. (shrink)

Why do some organizations suffer more than others in the wake of an industry scandal? Although ex-ante greater opportunistic behavior of organizations is one factor, we argue that ex-post greater targeting of organizations is another important factor. Using the context of microfinance organizations (MFOs), we examine why the financial sustainability of for-profit and non-profit organizations may be heterogeneously affected following a scandal. Leveraging the 2010 Indian microfinance scandal as our research setting and analyzing longitudinal data, we find a substantial (...) decline in the financial sustainability of Indian MFOs relative to their counterparts within the rest of South Asia. Compared to Indian non-profit MFOs, Indian for-profit MFOs suffered substantially more. Intriguingly, these results hold not only in the full sample, but also in the matched sample of comparable for-profit and non-profit MFOs. Further analysis reveals that the adverse impact on for-profit MFOs was much bigger in the scandal’s epicenter. Our findings suggest that some organizations may suffer more than others not only due to their engagement in actual malfeasance but also due to their greater targeting by the social control agents. We discuss the implications of this study for social enterprise managers and policymakers. (shrink)

ABSTRACT:This article reviews four key orientations in environmental ethics that range from an instrumental understanding of sustainability to one that acknowledges the intrinsic value of sustainable behavior. It then shows that the current scholarly discourse around corporate sustainability management—as reflected in environment management, corporate social responsibility, and corporate political activity —mostly favors an instrumental perspective on sustainability. Sustainable business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based on these observations, (...) we speculate about what corporate sustainability management might look like if it applied ethical orientations that emphasize the intrinsic value of nature. This discussion also includes an introduction to two articles in this special section focused on the role of the environmental manager and sustainability standards, both of which offer paths for incorporating intrinsic valuation of the environment into sustainability management. (shrink)

This paper evaluates the ways in which European business schools are implementing sustainability and ethics into their curricula. Drawing on data gathered by a recent large study that the Academy of Business in Society conducted in cooperation with EFMD, we map the approaches that schools are currently employing by drawing on and expanding Rusinko’s :507–519 2010) and Godemann et al.’s matrice of integrating sustainability in business and management schools. We show that most schools adopt one or more of (...) the four approaches outlined by Godemann et al.. However, we also argue that a fifth dimension needs to be added as the existing matrices do not capture the systemic nature of such curricular initiatives and how these are influenced by internal factors within the business school and external factors beyond. We suggest calling this fifth dimension ‘Systemic Institutional Integration’ and demonstrate that any business school which aims to integrate sustainability further into the curricula cannot succeed without the following: Systemic thinking and systemic leadership, Connectedness to business, the natural environment and society and Institutional capacity building. Utilising further literature and the answers provided by the deans and faculty, we discuss each factor in turn and suggest paths towards the successful systemic institutional integration of sustainability and ethics into management education. (shrink)

Collaborative cross-sector business models for sustainability innovation (CCSBMSI) in response to grand challenges are rich foci for tensions. This is the case of CCSBMSI targeting independent living through Information and Communication Technology–enabled care. This research aims at identifying the relevant tensions, understanding their interactions, and assessing how they can be effectively managed so that CCSBMSI become more valuable for partners and transformative for society. A conceptual framework that understands the management of interrelated institutional and interorganizational tensions as a dynamic (...) capability is substantiated through in-depth, qualitative analysis of the long-term dynamics of a four-sector CCSBMSI in telecare—including government, businesses, nonprofits, and informal actors. Its effects on the transition of business models in terms of value creation, delivery, and capture; on relevant stakeholders—particularly nonprofits and beneficiaries; and on the development of the sustainability innovation are discussed. The conceptualization, tension categories, and management capabilities of CCSBMSI are amplified. (shrink)

The global seafood industry is a vital source of food, income, livelihoods, and culture. Seafood demand is steadily rising due to growth in the global human population, affluence, and per capita consumption. Seafood supply is also growing, despite declining wild fish stocks, with phenomenal advances in aquaculture, that is, the cultivation of aquatic organisms. Aquaculture supplied 42 % of the world’s fish in 2012 and is forecast to eclipse capture fisheries production by 2030. The balance between these two seafood production (...) systems has profound implications for global food security, income distribution, and ecological sustainability. Here, a qualitative analysis of the ethics and sustainability of capture fisheries and aquaculture is presented. An innovative practical ethics approach is introduced which adapts the ethical matrix, a conceptual tool for analyzing the wellbeing, autonomy, and justice of different interest groups, and Rapfish, a rapid appraisal technique used to evaluate the sustainability of fisheries along six performance modalities, including ethics. Using case studies of global large- and small-scale capture fisheries and generalized carnivorous and omnivorous aquaculture systems, I show that human institutions and social actors interact in complex governance processes to influence seafood ethics and sustainability. (shrink)

This paper evaluates the ways in which European business schools are implementing sustainability and ethics into their curricula. Drawing on data gathered by a recent large study that the Academy of Business in Society conducted in cooperation with EFMD, we map the approaches that schools are currently employing by drawing on and expanding Rusinko’s :507–519 2010) and Godemann et al.’s matrice of integrating sustainability in business and management schools. We show that most schools adopt one or more of (...) the four approaches outlined by Godemann et al.. However, we also argue that a fifth dimension needs to be added as the existing matrices do not capture the systemic nature of such curricular initiatives and how these are influenced by internal factors within the business school and external factors beyond. We suggest calling this fifth dimension ‘Systemic Institutional Integration’ and demonstrate that any business school which aims to integrate sustainability further into the curricula cannot succeed without the following: Systemic thinking and systemic leadership, Connectedness to business, the natural environment and society and Institutional capacity building. Utilising further literature and the answers provided by the deans and faculty, we discuss each factor in turn and suggest paths towards the successful systemic institutional integration of sustainability and ethics into management education. (shrink)

Religion (dharma) plays a vital role in the Hindu (Sanatana) quest for understanding and practicing harmony between nature and humanity that result into the formation of a cosmological awakening, i.e. 'transcending the universe.' The importance and applicability of such new consciousness is a sign in promoting global humanism in the 21st century, where environmental ethics and sustainability are the wheels of making the future more humane and peaceful. Arne Naess, who coined the term 'deep ecology' conceiving humankind as an (...) integral part of its environment, gives credit to Gandhi. Gandhi’s contributions help to re-awaken the human spirit to self-realisation, finally leading to revelation promoting human coexistence with nature sustainably, mostly through re-interpretation of Vedantic thought. Under the SDGs (Sustainable Development Goals) the ideas of Gandhi are recognised as a path that makes human coexistence stronger, feasible and co-sharedness, sustainable in peace and harmony with nature. This essay presents ecospiritual contextuality and its vitality concerning a sustainable perspective in line with Gandhi's vision and way of life. (shrink)

The assurance of corporate sustainability reporting has long been a controversial field. Corporate management and assurance providers are routinely accused of 'capturing' what should be an exercise in public accountability. This article responds to recent calls for an analysis of the process by which Capture' takes place. Integrating elements of neo-institutional theory and the arena concept, the article sets out a fresh conceptual framework for investigating the dynamics of the interactions between the various bodies active in the assurance field (...) in the UK. (shrink)

Social screening of investments calls not only for investment policy and criteria, but also for information about companies, their policies, practices and performance. The Global Reporting Initiative (GRI) and its June 2000 Sustainability Reporting Guidelines have the potential to significantly improve the usefulness and quality of information reported by companies about their environmental, social and economic impacts and performance. The GRI aims to develop a voluntary reporting framework that will elevate sustainability reporting practices to a level equivalent to (...) that of financial reporting in rigour, comparability, auditability and general acceptance. This will be a welcome and efficient supplement to the questionnaires, interviews, press releases, media reports and other sources of information traditionally used for screening in investment decision making - social/ethical and mainstream. The Dow Jones Sustainability Group Index, the Jantzi Social Index and the Innovest EcoValue'21 analytical platform, together with the SRI community, are all likely to benefit from GRI-style sustainability reports. One of the GRI's key challenges is to accommodate the broad variety of disclosure needs and expectations of a wide range of report users and company stakeholders. To maximize the usefulness of the GRI Guidelines, report users, including the SRI community, need to be engaged in the process of developing and refining the Guidelines over time. The GRI Guidelines are emerging as an important instrument in enabling companies to communicate with their stakeholders about performance and accountability beyond just the financial bottom line. (shrink)

The “lone” clinical bioethicist working in a large, multisite hospital faces considerable challenges. While attempting to build ethics capacity and sustain a demanding range of responsibilities, he or she must also achieve an acceptable level of integration, sustainability, and accountability within a complex organisational structure. In an effort to address such inherent demands and to create a platform towards better evaluation and effectiveness, the Clinical Ethics Group at the Joint Centre for Bioethics at the University of Toronto is implementing (...) the Hub and Spokes Strategy at seven hospitals. The goal of the Hub and Spokes Strategy is to foster an ethical climate and strengthen ethics capacity broadly throughout healthcare settings as well as create models in clinical bioethics that are excellent and effective. (shrink)

Innovation and sustainability are postulated as key variables for the future of large commercial distribution. In addition, the development of Information and Communication Technologies solutions, and especially those related to Artificial Intelligence and digitization, are particularly relevant factors in the current pandemic scenario in which retail companies operate. These tools are essential to face the derived changes in commercial relations, especially between companies and consumers. For all these reasons, this work aims to examine the effect of ICT, as a (...) driving factor for innovation and its direct and indirect impact on sustainability in retailing. Furthermore, this study takes into account the eventual differences in these relationships according to the types of store formats. To achieve the aforementioned objective, a theoretical model is proposed that is tested through an empirical study carried out on a sample of 510 consumers of three store formats of grocery retail formats in Spain. For the analysis of the data obtained, the partial least squares regression technique and the Multigroup Analysis were used. The results obtained confirm the direct and indirect effect of ICT on innovation and sustainability in grocery retailing. In addition, the results indicate that consumers unequally perceive the technological progress of companies. These differences are greater between discount stores versus hypermarkets and supermarkets. The larger the size of the store format, the higher the incidence of ICT in relation to innovation. Therefore, it is vital to take ICT into consideration, where Artificial Intelligence is imperative for the growth and development of sustainable competitive advantages in retail companies. (shrink)

The meaning of sustainability is the subject of intense debate among environmental and resource economists. Perhaps no other issue separates more clearly the traditional economic view from the views of most natural scientists. The debate currently focuses on the substitutability between the economy and the environment or between “natural capital” and “manufactured capital”—a debate captured in terms of weak versus strong sustainability. In this article, we examine the various interpretations of these concepts. We conclude that natural science and (...) economic perspectives on sustainability are inconsistent. The market-based Hartwick-Solow “weak sustainability” approach is far removed from both the ecosystem-based “Holling sustainability” and the “strong sustainability” approach of Daly and others. Each of these sustainability criteria implies a specific valuation approach, and thus an ethical position, to support monetary indicators of sustainability such as a green or sustainable Gross Domestic Product (GDP). The conflict between “weak sustainability” and “strong sustainability” is more evident in the context of centralized than decentralized decision making. In particular, firms selling “services” instead of material goods and regarding the latter as “capital” leads to decisions more or less consistent with either type of sustainability. Finally, we discuss the implications of global sustainability for such open systems as regions and countries. Open systems have not been dealt with systematically for any of the sustainability criteria. (shrink)

The European Corporate Sustainability Framework (ECSF) is a new generation management framework, aimed to meet increased corporate complexity and support corporate transformation towards more sustainable ways of doing business. It is a multi-layer, integral business framework with an analytical, contextual, situational and dynamic dimension.Analytically, the framework is structured according to four focus points – the constitutional, conceptual, behavioural and evaluative perspective – providing integrative designs of complex and dynamic phenomena. The framework includes coherent sets of business philosophies, approaches, concepts (...) and tools that structures corporate realities and generates sequences of steps in order to obtain adequate institutional structures, a road to corporate transformation and higher performance levels. (shrink)

Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different industries with their stakeholders. If this were the case, it would indicate that the pressure of significant stakeholders determines the required level of transparency of the reports. We find that the pressure of some groups of stakeholders (...) improves the quality of transparency of the reports. We extend previous research by studying the effect of stakeholder group pressure on transparency when reporting sustainability. Our results show that transparency is affected by ownership, along with size and global region. (shrink)

This article provides a review of scholarly approaches to assessing the impact of certification standards for sustainability. While we observe that some theoretical advances have afforded a better understanding of the potential impacts of adopting such standards, we also find that progress has been constrained due to a strong emphasis on assessing impact via linear causal pathways. This linear focus on the net effects for single stakeholders, such as farmers and producers, local communities and ecosystems, falls short of adequately (...) capturing the broader impact of certifications across social and ecological dimensions. Inspired by theories on complex systems thinking, we present a framework based on a systems-based impact logic that better captures and assesses the impacts of certification standards within broader social-ecological systems. Our framework can be used as a heuristic to design impact-related studies and assess the impact of certification standards across disciplinary vantage points and empirical contexts. (shrink)

This paper examines the effects of employees’ sense that they work for a purpose-driven company on their workplace sustainability behaviors. Conceptualizing corporate purpose as an overarching, relevant, shared ethical vision of why a company exists and where it needs to go, we argue that it is particularly suited for driving employee sustainability behaviors, which are more ethically complex than the types of employee ethical behaviors typically examined by prior research. Through four studies, two involving the actual employees of (...) construction companies, we demonstrate that purpose drives the sustainability behaviors of employees by causing them to take psychological ownership of sustainability. In addition, we show that the sustainability-enhancing effect of purpose is stronger when employees perceive that they have higher autonomy in enacting their sustainability actions and for those employees for whom being moral is more central to their sense of self. (shrink)

Given the potential that environmentally oriented anti-consumption (EOA) has in achieving environmental sustainability, the authors draw upon marketing, management, environmental, and psychology studies to conceptualize and delimit EOA, differentiating it from other (related but distinct) phenomena. In addition, the authors review the available literature at the individual (micro) level and summarize research on the antecedents and meanings of broad and specific/strict EOA practices with different targets. Furthermore, the authors propose an agenda for future research, which reflects on EOA not (...) only at the individual (micro) level, but also lays out new opportunities for EOA work at organizational (meso), industry, and national (macro) levels. The work presented here hopes to spark multilevel research on EOA, its antecedents and consequences, and reactions to EOA phenomena. (shrink)

In this chapter, we argue that in order to understand the interdisciplinary and transdisciplinary dialectics in sustainability science, it is useful to see sustainability science as a kind of management science, and then to highlight the hard-soft distinction in systems thinking. First, we argue that the commonly made natural-social science dichotomy is relatively unimportant and unhelpful. We then outline the differences between soft and hard systems thinking as a more relevant and helpful distinction, mainly as a difference between (...) perspectives in systemic modeling toward models. We also illustrate that the distinction is methodologically useful to advance sustainability science by enabling us (i) to suggest novel ways of using existing theoretical, experimental, and computational resources of the sciences for renewable resource management, and (ii) to disentangle disciplinary disagreements in climate science. (shrink)

This paper offers a critique of sustainability reporting and, in particular, a critique of the modern disconnect between the practice of sustainability reporting and what we consider to be the urgent issue of our era: sustaining the life-supporting ecological systems on which humanity and other species depend. Tracing the history of such reporting developments, we identify and isolate the concept of the ‘triple bottom line’ (TBL) as a core and dominant idea that continues to pervade business reporting, and (...) business engagement with sustainability. Incorporating an entity’s economic, environmental and social performance indicators into its management and reporting processes, we argue, has become synonymous with corporate sustainability; in the process, concern for ecology has become sidelined. Moreover, this process has become reinforced and institutionalised through SustainAbility’s biennial benchmarking reports, KPMG’s triennial surveys of practice, initiatives by the accountancy profession and, particularly, the Global Reporting Initiative (GRI)’s sustainability reporting guidelines. We argue that the TBL and the GRI are insufficient conditions for organizations contributing to the sustaining of the Earth’s ecology. Paradoxically, they may reinforce business-as-usual and greater levels of un-sustainability. (shrink)