Three Anchoring Managerial Mechanisms to Embed Sustainability in Service Organizations

Autor: Carlos Martin-Rios, Cédric Poretti, Giovanni Battista Derchi
Rok vydání: 2021
Předmět:
Zdroj: Sustainability, Vol 14, Iss 265, p 265 (2022)
ISSN: 2071-1050
DOI: 10.3390/su14010265
Popis: The aim of this discussion paper is to address three major concerns in establishing sustainability in service organizations regarding the intersections among external reporting, internal governance, and business management and innovation. External reporting addresses issues related to sustainability information specificities and determinants, the pros and cons of mandating CSR disclosures, and the need for assurance. The internal management of sustainability refers to the opportunities and challenges for services to introduce sustainable business models and sustainability innovation. Finally, internal governance prioritizes the control process and systems employed by managers to make informed decisions and implement sustainability strategies. By means of an extensive and sophisticated literature review, the article contributes to untangling the opportunities and challenges that services face when adopting external and internal practices to commit to sustainability. Specifically, the paper addresses how company-level mechanisms of transparency, accountability, and innovation are linked to system-level mechanisms of implementation that lead to the adoption of sustainability in service organizations.
Databáze: OpenAIRE