Materiality of sustainable practices and the institutional logics of adoption: A comparative study of chemical road transportation companies
| Autor: | Luciano Rossoni, Maria Cristina Fogliatti de Sinay, Gabriel Aguiar de Araújo, Isabela Tostes Poli |
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| Rok vydání: | 2020 |
| Předmět: |
Materiality (auditing)
Renewable Energy Sustainability and the Environment 020209 energy Strategy and Management Comparative case 05 social sciences 02 engineering and technology Industrial and Manufacturing Engineering Sustainability 050501 criminology 0202 electrical engineering electronic engineering information engineering Sustainable practices Market logic The Conceptual Framework Business Marketing 0505 law General Environmental Science Valuation (finance) |
| Zdroj: | Journal of Cleaner Production. 246:119058 |
| ISSN: | 0959-6526 |
| DOI: | 10.1016/j.jclepro.2019.119058 |
| Popis: | Why do some companies adopt sustainability practices ceremonially? Seeking to answer this question, this study investigated how interpretive schemes and their underlying logics affect the adoption of sustainable practices in two chemical road transportation companies. To analyze the conditions under which organizational practices are ceremonially or effectively adopted, it was assumed that the practices have an objective dimension that involves implementation as well as a symbolic dimension involving internalization. Additionally, this study examined how the materiality of practices—in terms of tangibility and complexity—increases the likelihood of having greater effective adoption. The comparative case study conducted herein showed that practices were internalized and effectively adopted in the company presenting dominant professional logic. On the other hand, the company for which market logic prevailed showed less internalization and many ceremonially adopted practices. Regarding the materiality of practices, it can be inferred that the most tangible practices tend to be adopted more effectively, whereas the most complex and ambiguous ones tend to be more ceremonially adopted, mainly when they are not supported by interpretive schemes. Through the conceptual framework of institutional logics, this study contributes to the fields of clean production and environmental sustainability by demonstrating how the adoption of sustainability standards is doubly conditioned by the materiality and degree of the valuation of sustainable practices. |
| Databáze: | OpenAIRE |
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