Measuring and Controlling Sustainability: Spanning Theory and Practice

Measuring and Controlling Sustainability - Front Cover
Measuring and Controlling Sustainability
Title Page
Copyright Page
Dedication Page
Contents
List of Figures
List of Tables
About the editors
About the contributors
Foreword and acknowledgements
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
	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