Environmental Sustainability and Supply Chain Management — A Framework of Cross-Functional Integration and Knowledge Transfer

The purpose of this paper is to discuss mechanisms of intra-organizational knowledge transfer within sustainable supply chain management (SSCM). Through a conceptual study design, the focus of this paper is on the transfer of SSCM-associated information and knowledge between functional units. Furthermore, the external stakeholder perspective is taken into account. To support this conceptual framework, the knowledge-based theory provides a theoretical foundation in order to study a company’s ability for knowledge sharing. Within this perspective one approach distinguishes between internal and external structures and the individual competence. These findings will be used as a basis to further develop a framework of intra-organizational SSCM knowledge and information transfer as well as cross-functional integration

Glancing into the Applied Tool Box

Abstract: This paper investigates which sustainability accounting tools are applied in corporate practice. Although a multitude of tools can be identified in academic literature and practitioner handbooks, comparatively little is known about which of these sustainability accounting tools are known and applied by companies. The awareness and application of such tools is considered to be inevitable to implement corporate sustainability. Drawing on a comparative survey among large German companies, this paper reveals a growing importance of integrated sustainability accounting tools as well as of specific performance management tools. Based on the survey results, this paper discusses the application of sustainability accounting tools with regard to their function to provide information for managerial decision making and corporate communication. Furthermore, it identifies gaps for future research

Nachhaltigkeitsmanagement auf dem Vormarsch

Was ist der Stand des Nachhaltigkeitsmanagements in Wissenschaft und Praxis? Dieser Frage geht das Corporate Sustainability Barometer nach, das vom Centre for Sustainability Management der Leuphana Universität Lüneburg in Kooperation mit PricewaterhouseCoopers erstellt wurde

Corporate Sustainability in International ComparisonState of Practice, Opportunities and Challenges /

XXII, 255 p. 124 illus., 18 illus. in color.onlin

Involving Corporate Functions: Who Contributes to Sustainable Development?

A large body of literature claims that corporate sustainable development is a cross-functional challenge, which requires all functional units to be involved. However, it remains uncertain to what extent and in which way different corporate functions are actually involved in corporate sustainability management. To bridge this research gap, our paper draws on a concept of involvement introduced in the field of consumer behavior. Based on this previous research, our paper distinguishes two components of involvement: first, a cognitive-affective component, incorporating being affected by sustainability issues and being supportive of corporate sustainability; and second, a behavioral component, represented by the application of sustainability management tools. We use this concept to empirically analyze the involvement of corporate functions in sustainability management and find considerable differences in large German companies. Whereas public relations and strategic management are heavily involved, finance, accounting and management control appear not to be involved. A multinomial logistic regression shows that the cognitive-affective component significantly influences the behavioral component, with a functional unit being affected influencing the application of tools the most. Building on the model proposed, the paper provides implications on how to increase a functional unit’s involvement in sustainability management