Abstract The Balanced Scorecard of Kaplan and Norton is a management tool that supports the successful implementation corporate strategies. It has been discussed considered widely in both practice research. By linking operational non‐financial activities with causal chains to firm's long‐term strategy, alignment all according their strategic relevance. makes it possible take into account non‐monetary success factors significantly impact economic business. thus promising starting‐point also...

Corporate sustainability confronts managers with tensions between complex economic, environmental, and social issues. Drawing on the literature managerial cognition, corporate sustainability, strategic paradoxes, we develop a cognitive framing perspective sustainability. We propose two frames—a business case frame paradoxical frame—and explore how differences them in content structure influence three stages of sensemaking process—that is, scanning, interpreting, responding regard to explain...

Abstract The mainstream of the literature on corporate sustainability follows win–win paradigm, according to which economic, environmental and social aspects can be achieved simultaneously; indeed, has often been defined by intersection these three areas. However, given multi‐faceted complex nature sustainable development, we argue that trade‐offs conflicts in are rule rather than exception. Turning a blind eye thus results limited perspective contributions development. In order overcome...

The last decade has witnessed the emergence of a paradox perspective on corporate sustainability. By explicitly acknowledging tensions between different desirable, yet interdependent and conflicting sustainability objectives, enables decision makers to achieve competing objectives simultaneously creates leeway for superior business contributions sustainable development. In stark contrast case logic, does not establish emphasize considerations over concerns environmental protection social...

Summary and ConclusionsThese experiments show that all porphyrins tested accumulate in neoplastic (induced transplanted sarcomas, spontaneous mammary carcinomas), embryonic regenerating tissues. Introduction of a metal (zinc) into the porphyrin molecule did not destroy tendency to concentrate tumors. The injected metalloporphyrins lymph nodes may limit therapeutic usefulness these compounds diseases except lymphatic leukemias. possibility using small doses radioactive for detecting deep...

Purpose – The purpose of this paper is to seek shed light on the practice incomplete corporate disclosure quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences existence, separately, completeness voluntary GHG disclosures by 431 European companies. Design/methodology/approach A classification reporting developed with respect scope, type boundary based guidelines Protocol, Global Reporting Initiative Carbon Disclosure Project. Logistic...

Summary We develop and apply a valuation methodology to calculate the cost of sustainability capital, and, eventually, sustainable value creation companies. Sustainable development posits that decisions must take into account all forms capital rather than just economic capital. allows calculation costs are associated with use different Our borrows idea from financial economics return on has cover Capital determined as opportunity costs, is, forgone returns would have been created by...

The literature on corporate social performance advocates that firms address issues based instrumental as well moral rationales. While both rationales trigger initiatives to increase performance, these rest fundamentally different and contradicting foundations. Building the organizational ambidexterity paradox in management, we propose this conceptual article represents an important determinant of performance. We explain how achieve higher levels through ambidextrous ability simultaneously...

Abstract This paper empirically assesses the relevance of information on corporate climate change disclosure and performance to asset prices, discusses whether this is priced appropriately. Findings indicate that disclosures quantitative greenhouse gas (GHG) emissions and, a lesser extent, carbon are value relevant. We use hand‐collected GHG for 433 European companies build portfolios based performance. regress standard four factor model extended industry effects over years 2005 2009....

Purpose – The purpose of this paper is to explore the evolution greenhouse gas (GHG) reporting quality and determine whether linked with type information reported based on “search”, “experience”, “credence” typology. Design/methodology/approach method content analysis GHG in 245 sustainability reports by 45 oil companies between 1998 2010. disclosure index developed links requirements seven dimensions. associated each item classified as “experience” or “credence”. Statistical used any...

Over the last two decades, corporate sustainability has been established as a legitimate research topic among management and organization scholars. This introductory article explores potential avenues for advances in on by readdressing some of fundamental aspects debate approaching novel perspectives insights from outside field. essay also sketches out how each six articles this special issue contribute to literature going back conceptual roots and/or offering sustainability. As these...

Abstract In strategy research, there is a consensus that making resides on continuum from planned to emergent where most strategies are made in mixed way. Different contingency factors have been suggested explain the influence making. Sustainability research seems overlook of this development and assumes instead sustainability purely We contribute better understanding role different modes for three ways. First, we point bias towards formation research. Second, propose new factor help based...