A new approach to measure sustainability in German facility management

Facilities ◽  
2016 ◽  
Vol 34 (1/2) ◽  
pp. 28-42 ◽  
Author(s):  
Carl-Alexander Graubner ◽  
Andrea Pelzeter ◽  
Sebastian Pohl
Keyword(s):  
Pilot Study ◽  
Assessment Tool ◽  
Service Providers ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Blind Spot ◽  
Facility Management ◽  
Assessment Methodology ◽  
Assessment Framework ◽  
Content Type

Purpose – The purpose of this paper is to present the development of an action and assessment framework to make sustainability in German facility management (FM) transparent, measurable and assessable. Design/methodology/approach – The underlying research project’s approach to develop the new action and assessment framework consisted of a three-step methodology: to define and substantiate sustainability in FM, to operationalise and quantify sustainability in FM and to validate the developed system draft through an initial pilot study. Findings – The main result of the presented research project is a set of 24 criteria, organised into the separate areas of environmental, economic and sociocultural quality, as well as the quality of FM organisation and the sustainability of building/contract-specific facility services. The assessment methodology reflects the strategic approach of a plan–do–check–act loop to create a transparent and objective appraisal and a practical action framework. Research limitations/implications – The outcome of the study is initially only a measurement and assessment framework. To transform the finalised system draft and assessment tool into a certification system, further steps of development are necessary. Practical implications – The newly developed action and assessment framework is able to cure the blind spot that the relevant players (building owners, users and service providers) suffer from while developing, purchasing and comparing concepts for sustainable FM. The results and practical experiences of its initial pilot study show that this new framework can make the building operation phase and its processes transparent, measurable and assessable. Social implications – The guideline is also able to establish a crucial basis for the development of corporate sustainability strategies and sustainability reporting. This is an important step in closing the existing gap in numerous corporate social responsibility reports. Originality/value – Due to its assessment methodology and the calibration of its criteria, this new action and assessment framework both diversifies and completes the range of existing sustainability certification systems.

Corporate sustainability reporting in Japanese multinational enterprises: a threat to local legitimacy or an opportunity lost for corporate sustainability practices?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Masayoshi Ike ◽  
Jerome Denis Donovan ◽  
Cheree Topple ◽  
Eryadi Kordi Masli
Keyword(s):  
Multinational Enterprises ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Internal Communication ◽  
Structured Interviews ◽  
Host Countries ◽  
Content Type ◽  
The Sustainable Development ◽  
Novel Approach ◽  
Responsible Consumption

Purpose This paper aims to investigate whether Japanese manufacturing multinational enterprises (MNEs) maintain local legitimacy in their host countries through adequate informing of local stakeholders with targeted corporate sustainability (CS) reporting. Design/methodology/approach The paper first identified specific CS activities that were considered important in four Association of Southeast Asian Nations host countries, through semi-structured interviews with 58 participants of 16 Japanese manufacturing MNEs. The degree of establishment of local legitimacy was then measured through the number of references made to these CS activities and other activities specific to the respective host countries in the CS reports of the MNEs across a five-year period. Findings The majority of MNEs in the sample were under-reporting items of specific interest to localhost country stakeholders potentially undermining the MNEs’ image. There were found to be differences on the topics published in CS reports compared to those mentioned in the interviews indicating potential issues with regard to internal communication between the subsidiary and headquarters offices. Originality/value A novel approach is taken to investigate the degree of local legitimacy established by MNEs through comparing the contents of interviews held at subsidiaries with their respective CS reports. This paper highlights the importance of considering MNE subsidiaries when addressing Target 12.6 of the Sustainable Development Goal 12: responsible consumption and production.

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.

Characteristics of UK higher education institutions that disclose sustainability reports

2018 ◽  
Vol 19 (7) ◽  
pp. 1279-1298 ◽  
Author(s):  
Remmer Sassen ◽  
Dominik Dienes ◽  
Johanna Wedemeier
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Research Question ◽  
Corporate Sustainability ◽  
Public Funding ◽  
Sustainability Reporting ◽  
Content Type ◽  
Sustainability Reports ◽  
The Uk ◽  
Uk Higher Education

Purpose This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions? Design/methodology/approach To answer the aforementioned research question, this study uses logistic regression. Findings The results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability. Research limitations/implications The findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions. Originality/value Although a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report.

Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kishore Kumar ◽  
Ranjita Kumari ◽  
Archana Poonia ◽  
Rakesh Kumar
Keyword(s):  
Empirical Evidence ◽  
Information Disclosure ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Free Cash Flow ◽  
Government Ownership ◽  
Content Type ◽  
Flow Capacity ◽  
Sustainability Disclosure ◽  
The Impact

Purpose This study aims to evaluate the nature and extent of sustainability disclosure practices of publicly listed companies in India. Further, it investigates the impact of potential determinants on the sustainability disclosure of companies. Design/methodology/approach The study analyzes data of 75 top listed nonbanking companies operating in India included in NIFTY100 Index for the years 2014-2015 to 2018-2019. In the present study, environment, social and governance disclosure dimensions were considered to evaluate the sustainability reporting performance of companies using content analysis. Panel data analysis was conducted to investigate the impact of various factors on the extent of sustainability information disclosure. Findings Results indicate that environmentally polluting industries disclose significantly higher sustainability information than non-polluting industries in India. The empirical findings suggest that determinants such as company size, age, free cash flow capacity, government ownership and global reporting initiative (GRI) usage positively related to the extent of corporate sustainability disclosure. Contrary to the expectations, financial leverage and profitability were found to be negatively related to the sustainability disclosure of companies in India. Practical implications This study provides empirical evidence for regulators, practitioners and corporate strategists to assess the progress in the sustainability reporting landscape in India. The finding implies that large and established companies can reduce legitimacy costs through higher sustainability information disclosure. Interestingly, this premise did not hold in the case of high leveraged and profitable companies. Overall findings can also help policymakers to incorporate necessary reforms to improve sustainability reporting in India. Originality/value This study is one of the first studies to investigate the nature, extent and potential determinants of corporate sustainability disclosure in India. The paper adds to the existing literature on sustainability reporting by providing empirical evidence on the relationship between sustainability reporting and potential determinants such as government ownership, size, leverage, profitability, age, free cash flow capacity, industry and GRI usage.

Consequences of corporate sustainability reporting: evidence from an emerging market

2020 ◽  
Vol 62 (3) ◽  
pp. 243-265
Author(s):  
RMNC Swarnapali
Keyword(s):  
Financial Reporting ◽  
Firm Value ◽  
Stock Exchange ◽  
Emerging Market ◽  
Earnings Quality ◽  
Corporate Sustainability ◽  
Market Value ◽  
Sustainability Reporting ◽  
Content Type ◽  
Sustainability Disclosure

Purpose The purpose of this paper is to discover whether corporate sustainability disclosure has a potential impact on the market value and earnings quality of firms in an emerging market. Design/methodology/approach The data were collected from 220 companies listed in the Colombo Stock Exchange (CSE) in Sri Lanka during the period 2012-2016. Firm value proxies by Tobin’s Q, while earnings quality proxies by discretionary accruals (DAC). The study is premised on value-enhancing theory for firm value and transparent financial reporting perspective for earnings quality. Regression analyses are executed on the panel data to achieve the study objectives. Findings The results reveal a positive relationship between sustainability reporting (SR) and firm market value, accepting the value-enhancing theory while rejecting the value-destroying theory. This finding suggests that investors pay a premium in the financial markets for firms that perform in an environmentally and socially responsible manner, compared to firms that do not perform in a similar manner. In the same vein, the results reveal that sustainability disclosure and DAC are negatively and significantly associated, resulting in high-quality earnings. The result is consistent with the transparent financial reporting hypothesis, which is also in line with the managers’ integrity motivation. Originality/value This is the first study investigating the consequences of SR that is specific to the Sri Lankan context. Owing to the sparse studies on consequences of SR, this study contributes significantly to the extant literature by broadening the geographical coverage to include a developing country setting.

Corporate sustainability disclosure’s importance in China: financial analysts’ perception

2019 ◽  
Vol 16 (8) ◽  
pp. 1169-1189
Author(s):  
Jhunru Zhang ◽  
Hadrian Geri Djajadikerta ◽  
Terri Trireksani
Keyword(s):  
Corporate Sustainability ◽  
Financial Analysts ◽  
Health And Safety ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Environmental Aspect ◽  
Content Type ◽  
Sustainability Disclosure ◽  
The Social ◽  
Level Of Importance

Purpose Corporate sustainability in China has become a subject of increasing international concern. Corporate sustainability disclosure (CSD) is considered a useful tool to facilitate the empowerment and acknowledgement of stakeholders in the quest for sustainability. However, the degree of cultural and political influences for being sustainably orientated can be significantly different between countries. This study aims to examine the perception of financial analysts, as CSD report users, in China about the level of importance of various indicators of corporate sustainability described in the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines. Design/methodology/approach A set of questionnaires was developed based on GRI G4 guidelines to measure the perception of financial analysts in China on the level of importance of each sustainability indicator described in the GRI G4. A five-point Likert scale was used to measure the report users’ perceptions of each of the indicators. Findings The findings of this study increase our understanding of how Chinese CSD report users perceive corporate sustainability differently from the GRI guidelines. The main results show that the environmental aspect of sustainability was seen to be important in China, followed by the social and economic aspects. Indicator-wise, “water”, “effluents and waste”, “emissions”, “compliance” and “energy” were perceived as vital in the environmental category, while “customer health and safety”, “customer privacy” and “compliance” were considered significant in the social category. Originality/value This study addresses the need for differing corporate sustainability guidelines for different nations and cultures, specifically within the Chinese context. It also contributes to the corporate sustainability literature by adding to our understanding of how financial analysts in China, as CSD report users, perceive aspects of sustainability.

scholarly journals Framing sustainability in public procurement by typologizing sustainability indicators – the case of Switzerland

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sebastian Knebel ◽  
Peter Seele
Keyword(s):  
Online Survey ◽  
Common Ground ◽  
Public Procurement ◽  
Corporate Sustainability ◽  
Implementation Process ◽  
Climate Change Impacts ◽  
Sustainability Reporting ◽  
Sustainability Indicators ◽  
Content Type ◽  
Csr Reporting

Purpose Sustainable public procurement (SPP) lacks common means for its operationalization within legislative latitudes. Through the translation of sustainability indicators (SIs) from CSR and corporate sustainability reporting into the needs of SPP, this paper aims to support the framing process of sustainability in public procurement. This paper does so along with the case of Switzerland. Design/methodology/approach This paper performs a typological analysis of well-established SIs from CSR reporting to propose a criteria framework for SPP. Second, this paper tests the framework’s usability and feasibility with an expert online survey conducted in the Swiss SPP landscape. Findings This paper proposes 10 generic criteria to frame the operationalization of SPP. Furthermore, public procurement experts from Switzerland evaluate the SPP framework as useful and feasible. Research limitations/implications A limitation of the study can be seen in its deductive approach. Thus, it rather complements recent inductive approaches of SPP type and frame developments than replacing them. Future studies can further refine the understanding and operationalization of sustainability in public procurement. Practical implications The generic SPP criteria framework provides a common ground for the operationalization of SPP building on existing sustainability performance measurement knowledge and a frame to operationalize sustainability measurements for public tender processes. Social implications Implementing sustainability in public procurement potentially changes market behaviors globally toward social equality and minimization of climate change impacts. This research aims to support the SPP implementation process. Originality/value To the best knowledge, this is the first attempt to directly translate established SIs from sustainability reporting into public procurement to frame SPP and to use existing sustainability measurement knowledge for its operationalization and harmonization.

Imag(in)ing Colombian post-conflict in corporate sustainability reports

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrés Cabrera-Narváez ◽  
Fabián Leonardo Quinche-Martín
Keyword(s):  
Critical Discourse Analysis ◽  
Social Order ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Armed Forces ◽  
Content Type ◽  
Post Conflict ◽  
Visual Semiotics ◽  
Sustainability Reports ◽  
Corporate Actions

Purpose This paper aims to study the use of photos in corporate sustainability reports (CSRs) as a means to gain legitimacy concerning Colombian post-conflict representations. Design/methodology/approach From a critical perspective based on legitimacy theory and political economy theory, and using visual semiotics and critical discourse analysis, this paper examines the use of photographs in sustainability reports as a mechanism to account for corporate actions regarding peace in Colombia. This paper relies on 121 pictures from 30 CSRs. Findings The analysis shows that companies are gaining legitimacy by referring to post-conflict through visual forms. Nonetheless, the structural conditions that caused the Colombian conflict are still present. Sustainability reporting that includes peace action representations becomes a control and subordination mechanism to reproduce existing power relations in the Colombian social order. Indeed, the generation of opportunities for civilians and ex-combatants, victims reparation, security and reconciliation remains unresolved structural issues. Hence, the use of corporate economic resources and their strategic visual representation in reports is just one business way of representing firms as aligned with government initiatives to obtain tax incentives. Research limitations/implications This study is centered on Colombian CSRs for the period 2016-2017; however, 2017 reports by some companies have not yet been published. This study also explored the messages contained in the images that include people. Images that do not depict persons were not examined. Originality/value This study provides evidence on visual representations of corporate peace actions aimed at gaining corporate legitimacy. Furthermore, this research examines a unique scenario that promoted more significant corporate social participation, following the signing of the peace agreements between the Colombian government and the Revolutionary Armed Forces of Colombia (Fuerzas Armadas Revolucionarias de Colombia, Ejército del Pueblo).

A “green” accountant is difficult to find

2018 ◽  
Vol 31 (6) ◽  
pp. 1749-1773 ◽  
Author(s):  
Matthew Egan ◽  
Dale Tweedie
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
Sustainability Initiatives ◽  
Critical Case Study ◽  
Insight Into ◽  
Australian Company

Purpose The purpose of this paper is to empirically explore how accountants can contribute to organisational sustainability initiatives. Design/methodology/approach The paper adopts a critical case study methodology, focused on a large Australian company in which senior management sought to engage accounting staff in an internal sustainability reporting initiative focused on eco-efficiency. Bourdieu’s concepts of habitus, capitals and field enable a relational analysis of the findings. Findings While accountants adapted well to early changes aligned to cost efficiency, they struggled to engage with more creative sustainability improvements. The paper explains both adaptions and constraints as interactions between accountants’ professional habitus, capitals and their broader organisational field. Prior strategies to engage accountants (e.g. training) only partially address these factors. Practical implications The accounting profession has persistently urged members to contribute to organisational sustainability initiatives. This paper provides insight into how organisations might combine professional acculturation and appropriate capitals to advance this agenda. Social implications Although eco-efficiency is only one potential element of comprehensive organisational sustainability management, the paper’s insights into engaging accountants contributes to understanding how broader social sustainability agendas might be advanced. Originality/value The study addresses calls for empirical insights into how accountants can contribute to corporate sustainability practices. Prior studies have polarised between interpreting accountants as either enablers or barriers to sustainability change. This paper explores how shifting configurations of habitus, capital and organisational field can enable either outcome.

scholarly journals Materiality and external assurance in corporate sustainability reporting

2015 ◽  
Vol 33 (5) ◽  
pp. 430-450 ◽  
Author(s):  
Peter Jones ◽  
Daphne Comfort ◽  
David Hillier
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Current Status ◽  
Content Type ◽  
Corporate Websites ◽  
Preliminary Examination ◽  
Stakeholder Pressure ◽  
Reporting Process ◽  
Sustainability Challenges ◽  
The Uk

Purpose – The purpose of this paper is to provide a preliminary examination of the extent to which the UK’s leading house builders are embracing the concept of materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting. Design/methodology/approach – The paper begins with a review of the characteristics of materiality and external assurance and a brief outline of house building in the UK and of the sustainability challenges the industry faces. The information on which the paper is based is drawn for the top twenty UK house builders’ corporate Websites. Findings – The paper reveals that only a minority of the UK’s top 20 house builders had embraced materiality or commissioned some form of independent external assurance or verification as an integral part of their sustainability reporting processes. In many ways this reduces the reliability and credibility of the house builders’ sustainability reports. Looking to the future growing stakeholder pressure may force the UK’s house builders to embrace materiality and commission external assurance as systematic and integral elements in the sustainability reporting process. Originality/value – The paper provides an accessible review of the current status of materiality and external assurance in the UK house builders’ sustainability reporting process, and as such it will interest professionals, practitioners, academics and students interested in sustainability in the construction industry.

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