17 research outputs found

    The Role of Sustainable Entrepreneurship in Sustainability Transitions: A Conceptual Synthesis against the Background of the Multi-Level Perspective

    No full text
    This paper conceptually synthesizes prior studies on sustainable entrepreneurship against the background of the multi-level perspective. It thereby relates separate streams of literature on sustainable entrepreneurship, sustainability transformations and ecopreneurship, which have previously not been systematically connected and synthesized, to the multi-level perspective. The paper furthermore provides suggestions on how the multi-level perspective can be advanced based on the inspirations of these previously only sparsely-connected streams of literature. Finally, implications for entrepreneurs, academia and politics are presented: means to increase the contribution of sustainable entrepreneurship to sustainability transitions are suggested, and the importance of growth and degrowth is discussed in the context of sustainable entrepreneurship

    The Role of Sustainable Entrepreneurship in Sustainability Transitions: A Conceptual Synthesis against the Background of the Multi-Level Perspective

    No full text
    This paper conceptually synthesizes prior studies on sustainable entrepreneurship against the background of the multi-level perspective. It thereby relates separate streams of literature on sustainable entrepreneurship, sustainability transformations and ecopreneurship, which have previously not been systematically connected and synthesized, to the multi-level perspective. The paper furthermore provides suggestions on how the multi-level perspective can be advanced based on the inspirations of these previously only sparsely-connected streams of literature. Finally, implications for entrepreneurs, academia and politics are presented: means to increase the contribution of sustainable entrepreneurship to sustainability transitions are suggested, and the importance of growth and degrowth is discussed in the context of sustainable entrepreneurship

    Legal systems, internationalization and corporate sustainability. An empirical analysis of the influence of national and international authorities

    No full text
    Purpose – This paper aims to compare the influence of different legal systems on corporate sustainability management practices. Against the background of growing internationalization of business activities, it additionally considers whether internationalization allows companies to circumvent the influence of national authorities. Design/methodology/approach – Three legal systems are compared using regression analyses of more than 200 large corporations in five countries: common law (USA and Australia), German code law (Germany) and French code law (France and Spain). Findings – The impact of national and international authorities is found to be strongest in French code law countries. In addition, the influence of international authorities is stronger for corporations with higher shares of international sales. For both national and international authorities, the degree of internationalization is found to moderate the influence of the legal system on corporate sustainability practices. Practical implications – The legal system in place influences the relative effectiveness of national and international authorities over company sustainability practices and needs to be taken into account in policymaking. To be effective, international authorities need to work with or substitute for national authorities in promoting corporate sustainability practices in countries depending on their legal systems. Originality/value – This research applies and quantitatively tests La Porta’s (1998) framework on legal systems in the new context of corporate sustainability. Keywords Internationalization, Corporate sustainability, Sustainability management, Code law, Common law, Legal system Paper type Research pape

    Management roles and sustainability information. Exploring corporate practice

    No full text
    Little empirical research has been conducted on perceptions of the types of sustainability information dealt with by different managers in internal company processes. In this study the roles of different managers are distinguished based on contingency theory and using the categorisation in the sustainability balanced scorecard concept. Expected sustainability information types are identified for these roles and hypotheses are derived and tested about perceptions of the types of sustainability information in different management roles. Interviews identified 116 roles involved with sustainability information in a set of leading German and UK sustainability reporting companies. Results from analysing sustainability information types contingent upon different management roles contribute to the understanding of sustainability accounting systems and practices and how companies can best support different management roles with appropriate sustainability information.18 page(s
    corecore