Corporate sustainability as an opportunity for tourism partnerships: a case study on Fairmont Hotels & Resorts.

2017 ◽  
pp. 216-232
Author(s):  
K. Boluk
Keyword(s):  
Corporate Sustainability

scholarly journals Performance Management for Growth: A Framework Based on EVA

2021 ◽  
Vol 14 (3) ◽  
pp. 102
Author(s):  
Mihaela Brindusa Tudose ◽  
Valentina Diana Rusu ◽  
Silvia Avasilcai
Keyword(s):  
Statistical Analysis ◽  
Performance Management ◽  
Performance Appraisal ◽  
Business Performance ◽  
Reference Model ◽  
Corporate Sustainability ◽  
Economic Value ◽  
Value Added ◽  
Research Perspectives

Some of the constructs in the field of performance management are intuitive or not empirically validated. This study provides a data-driven framework for measuring and improving the performance through synchronized strategies. The ultimate goal was to provide support for increasing business performance. Empirical research materializes in an exploratory case study and a statistical analysis with econometric models. The case study revealed that a company can improve its performance, even in periods of growth, being characterized by consistent investments. The statistical analysis, performed on a restricted sample of companies, confirmed the results that were provided by the case study. The measurement of performance was made by capitalizing on financial and non-financial data precisely to intensify the interest for corporate sustainability. The obtained results, contrary to previous research that showed that economic value added (EVA) is negatively influenced by the increase in invested capital, open up new research perspectives to find out whether, at the industry level, performance appraisal that is based on EVA stimulates the development of a business’s economic capital. The research has a double utility: scientific (by providing an overview of the state of the art in the field of performance management) and practical (by providing a reference model for measuring and monitoring performance).

Case study of sustainable service design in the hospitality industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yi-An Chen ◽  
Chun Liang Chen
Keyword(s):  
Sustainable Development ◽  
Customer Value ◽  
Hospitality Industry ◽  
Service Providers ◽  
Corporate Sustainability ◽  
Service Design ◽  
Cultural Resources ◽  
Content Type ◽  
Holistic Understanding

Purpose The purpose of this study is to explore how creative-cultural hotels can achieve sustainable service design through the development of a holistic conceptual framework. Design/methodology/approach The authors created this framework using a qualitative exploratory multi-case study of four creative-cultural hotels in Taiwan. The framework comprises strategic, organizational and interface levels to describe the design process and implementation of service offerings that co-create value within a multifaceted network of actors. Findings The findings of this study show that incorporating local arts and culture into sustainable service design can generate unique value and experiences for customers. From the perspective of sustainable development, these hotels seek to add value by using local creative and cultural resources to ensure that they have a sound commercial base from which to showcase their cultural features. As such, this study recommends that the hotel industry shift its focus to a paradigm that provides a strategic and sustainability-framed vision to create value for society while protecting local natural and cultural resources. Originality/value This multilevel model reframes the development of customer value constellations through a holistic understanding of user experience, eco-design practice, service encounters aligned with user touchpoints and front-line employee capabilities. To integrate the perspectives of both service providers and their customers, the proposed model embeds these stakeholders within a single model through the vehicle of local value co-creation. This holistic framework can assist in designing sustainable service within the hospitality industry to deliver better services and customer experiences. The findings provide an illustration of how the proposed multilevel sustainable-development-oriented service design framework can serve as a useful tool in guiding hotels toward corporate sustainability.

scholarly journals Caracterizando a participação do profissional contábil no contexto da sustentabilidade empresarial

2018 ◽  
Vol 17 (3) ◽  
pp. 889-912
Author(s):  
Maria Luíza Farias Diniz ◽  
Aldo Leonardo Cunha Callado
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Social Dimension ◽  
Social Dimensions ◽  
Economic Dimension ◽  
Business Sustainability ◽  
The Social ◽  
A Company

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.

scholarly journals The Use of Corporate Sustainability Indices : A Case Study on the Dow Jones Sustainability Index

2021 ◽  
Author(s):  
Doaa Mohammed Elkhawas
Keyword(s):  
North America ◽  
Corporate Sustainability ◽  
Socially Responsible ◽  
Responsible Investment ◽  
Sustainability Index ◽  
Dow Jones Sustainability Index ◽  
Sustainability Reports ◽  
Similarities And Differences ◽  
Sustainability Indices

Corporations are under growing pressure from socially responsible investors to consider the environmental and social impacts of their operations. To help highlight corporations that have taken steps to address these issues, a number of sustainability indices have been developed. While there is a growing body of literature that focuses on sustainability indices, little is known on how they are used in practice. The purpose of this project was to explore the use of sustainability indices in corporations. In this project, the Dow Jones Sustainability Index North America (DJSINA) was used in a case study. The project consisted of three key phases: a content analysis of corporate sustainability reports in North America, a survey with Canadian experts on the DJSINA, and a review of the DJSI website. The project highlights the similarities and differences in the use of the DJSI by Canadian and American corporations. As the first study focusing on the use of the DJSINA, the results will be of interest to practitioners and academics in socially responsible investment and corporate sustainability.

Corporate Sustainability

2016 ◽  
pp. 291-306
Author(s):  
Taranjit Kaur
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Future Generation ◽  
Major Stakeholder ◽  
Corporate Social ◽  
The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

Competing corporate sustainability perceptions in a global retail organization

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ulf Elg ◽  
Jens Hultman ◽  
Axel Welinder
Keyword(s):  
Corporate Sustainability ◽  
Organizational Level ◽  
Case Study Method ◽  
Communication Management ◽  
Content Type ◽  
Country Level ◽  
Strategic Issue ◽  
Retail Managers ◽  
The Uk

PurposeThe purpose is to explore the different and often contradictory perceptions individual managers have about corporate sustainability within a global retailer.Design/methodology/approachA qualitative case study method is used, including interviews and document studies. The authors study the global retailer IKEA. In total the authors have interviewed respondents on both the global level and the country level, within the sustainability organization as well as corporate, sales and communication management. The study includes managers in Sweden, the UK and Germany.FindingsThe research is based on institutional theory, focusing upon cognitive and normative aspects; the authors propose that managers may have a proactive, forceful view on sustainability or a reactive view. These need to coexist. The authors also show how global retailers can balance sustainability goals with other business considerations, as well as about the implications of the sustainability approach for the retailer's business model.Practical implicationsRetail managers need to recognize and integrate the contradictory views on sustainability that managers hold. The authors show how sustainability can be given different impact depending on the context and the strategic issue it is linked to.Originality/valueMost studies have focused on how sustainability is managed on an organizational level and how different goals can co-exist. The authors’ focus is on individual managers and their perceptions of sustainability – what it includes, how they want to manage sustainability issues, and the priority it should be given.

scholarly journals A Fuzzy Logic-Based Tool for the Assessment of Corporate Sustainability: A Case Study in the Food Machinery Industry

2017 ◽  
Vol 9 (4) ◽  
pp. 583 ◽  
Author(s):  
Eleonora Bottani ◽  
Maria Carmen Gentilotti ◽  
Marta Rinaldi
Keyword(s):  
Fuzzy Logic ◽  
Corporate Sustainability ◽  
Machinery Industry
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