Classification and Measurement of the Firms’ Resources and Capabilities Applied to Eco-Innovation Projects from a Resource-Based View Perspective

Interest from academics, policy–makers and practitioners in eco-innovation has increased as it enables the optimization of the use of natural resources improving competitiveness and it provides a conceptual framework for corporate sustainability. In this context, this paper provides an in-depth analysis and a wide classification of the specific indicators for the integrated measurement of eco-innovation projects in business from a resource-based view (RBV). The specific metrics were tested to measure the economic-financial and environmental resources and capabilities applied by five Spanish firms to eco-innovation projects, selected as case studies

Improving sustainability teaching by grouping and interrelating pedagogical approaches and sustainability competences: evidence from 15 worldwide higher education institutions

There has been increasing research on pedagogical approaches, sustainability competences, and how to connect them in Higher Education Institutions (HEIs). This paper's aim is to provide deeper insights into the system of pedagogical approaches and sustainability competences, as well as how these interrelate. A survey was developed to investigate sustainability teaching in 15 HEIs. The survey was sent to educators of each HEI from which 668 responses were obtained. The responses were analysed in a five-step process: (1) descriptive statistics; (2) Pearson correlations; (3) principal component analyses (PCAs) to detect groups; (4) Pearson correlations between the groups; and (5) regressions. The first step provided the base to carry out the PCAs, from which three groups for the pedagogical approaches (Universal, Social, and Environmental) and three for the sustainability competences (Extrospective-social, Introspective-personal, and Cogitative-processual) were obtained. The correlations between the groups showed that: (1) the competences are closely interrelated; (2) the pedagogical approaches are somehow interrelated; and (3) the pedagogical approaches are somehow interrelated to the competences. The regressions showed that the Universal and Social groups would be most suitable to develop all the competences' groups. The Environmental group develops only the cogitative-processual competences' group. The results served as bases to propose the Sustainability Teaching System (STS), which provides deeper insights into the system of pedagogical approaches and sustainability competences by grouping them, as well as showing directionality and strength. To improve sustainability teaching, it is necessary to understand the pedagogical approaches' groups and how they can develop the competences' groups.info:eu-repo/semantics/publishedVersio

Are stock markets influenced by sustainability matter? Evidence from European companies

The emergence of ethical investment is a sign of the increasing interest of shareholders in the impact of corporate activities on sustainable development. The objective of this article is to analyse the relationship between the sustainable performance of a company and its financial performance measured by stock market value. Belonging to the Dow Jones Sustainability Index, disclosing a Global Reporting Initiative Sustainability Report and Sustainable Ratings are used as proxies for sustainability. This article is based on sustainability as a multivariate issue, and exploratory factor analysis is used to model the sustainability performance of a sample of European companies.ethical investment; sustainable economy; corporate social responsibility; sustainable performance; value relevance; stock markets; sustainability; Europe; CSR; sustainable development; sustainable economy; financial performance.

Corporate social reporting and reputation risk management

Purpose – The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach – The paper draws heavily on management research. In addition, an image restoration framework is introduced. Findings – The concept of reputation risk management could assist in the understanding of corporate social responsibility reporting practice. Originality/value – This paper explores the link between reputation risk management and existing theorising in social accounting.Corporate image, Corporate social responsibility, Employees, Risk management

Legitimating reputation/the reputation of legitimacy theory

Purpose – The aim of this paper is to respond to commentaries on Bebbington, Larrinaga-Gonzales and Moneva, by Unerman and by Adams, published in Accounting Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach – The paper reviews and discusses the points suggested/contested by the commentary papers. Findings – That given the current state of our understanding of corporate social responsibility reporting in stand alone (and other) formats, openness to a multitude of theoretical perspectives is appropriate. Further, that concepts of legitimacy and reputation can and should be distinguished from one another. Originality/value – The authors put forward their views, beliefs and reservations.Corporate image, Corporate social responsibility, Risk management