Abstract
Extensive research has already been conducted on the technical aspects of a Sustainability Assessment (SA) at a company level, i.e., Corporate Sustainability Assessment (CSA). However, previous research paid little attention to the context in which an assessment takes place, i.e., the conditions within the organization that facilitate or inhibit the effectiveness of CSA as a decision support tool. This study seeks to shed more light on the organizational context for CSA. Since the research in this topic is limited within the SA discipline, the knowledge from the Performance Measurement (PM) discipline is used. Using a cross-disciplinary approach, factors that define the organizational context for CSA were proposed. Furthermore, they were ranked by 104 sustainability professionals using online survey. The survey results revealed that the top five factors are “leadership commitment”, “sustainability strategy”, “data collection capabilities”, “understanding of purpose and benefits of SA” and “focus on continuous improvements”. The practical application of the result of this study was illustrated using a multiple case study, in which the readiness to implement CSA by four manufacturing companies was evaluated.
Highlights
In the scientific and professional literature, Corporate Sustainability Assessment (CSA), or Sustainability Assessment (SA) at a company level, has been embraced as a means to incorporate sustainability concerns into the decision-making process
Since no sufficient attention has yet been paid to the role of organizational context in the effectiveness of CSA, the choice was made toward the use of knowledge from the Performance Measurement (PM) discipline that is similar to SA discipline
The difference between performance measurement system (PMS) and CSA is taken into account during the definition of the factors that influence the effectiveness of CSA
Summary
In the scientific and professional literature, CSA, or SA at a company level, has been embraced as a means to incorporate sustainability concerns into the decision-making process. The organizational context for CSAS can be seen as a combination of factors within the organization that can influence the effectiveness of the implementation and use of assessment system. The goal of this paper is to define the organizational context for CSA that can potentially influence the effectiveness of the implementation and use of the assessment. Since the research on the organizational context and factors that influence the effectiveness of CSA is limited, a cross-disciplinary approach is adopted. AAfftteerrwwaarrddss,, tthhee lliisstt ooff ffaaccttoorrss wwaass aaddjjuusstteedd ttoo tthhee SSAA ddiisscciipplliinnee.
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