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  1. Why Architecture Does Not Matter: On the Fallacy of Sustainability Balanced Scorecards.Tobias Hahn & Frank Figge - 2018 - Journal of Business Ethics 150 (4):919-935.
    In a recent review article published in this journal, Hansen and Schaltegger discuss the architecture of sustainability balanced scorecards. They link the architecture of SBSCs to the maturity of the value system of a firm as well as to the proactiveness of a firm’s sustainability strategy. We contend that this argument is flawed and that the architecture of SBSC does not matter since—irrespective of their architecture—SBSCs are ill-suited to achieve substantive corporate contributions to sustainability. First, we assess the SBSC against (...)
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  • Moving Beyond the Link Between HRM and Economic Performance: A Study on the Individual Reactions of HR Managers and Professionals to Sustainable HRM.Marco Guerci, Adelien Decramer, Thomas Van Waeyenberg & Ina Aust - 2018 - Journal of Business Ethics 160 (3):783-800.
    This study contributes to the growing literature on the intersection between human resource management and corporate sustainability and, in particular, on sustainable human resource management. In particular, this paper claims that the members of the HR professional community can increase their job satisfaction and decrease their intention to leave by implementing sustainable HRM. In addition, we test for the mediating role played by the meaning that HR professionals and managers attach to HR work. Indeed, when HR professionals and managers are (...)
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  • Does GRI Sustainability Reporting Pay Off? An Empirical Investigation of Publicly Listed Firms in China.Lujie Chen, Fu Jia, Guido Orzes & Yang Yang - 2021 - Business and Society 60 (7):1738-1772.
    The Global Reporting Initiative (GRI) guidelines have emerged as an important instrument used by firms to structure the content of sustainability reporting (SR). This development has led to the question of whether the elaboration of GRI SR is beneficial to a firm’s financial performance. In this study, building on signaling theory, we carry out an empirical investigation of the impact of GRI SR on firm profitability and the factors moderating that impact. Drawing from the China Stock Market and Accounting Research (...)
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