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2017

Sustainability as a dynamic organizational capability: a systematic review and a future agenda toward a sustainable transition

Abstract

Sustainability is a managerial trend that plays an important role in the contemporary organizational strategy. A company’s capability to make sustainability more dynamic and integrated with strategies, transforming it into a business asset, has yet to be studied. This process of adaptation is reflected through innovative practices. However, there is still a gap between these practices and the organization’s strategies and capabilities. The aim of this work was to conduct a systematic literature review of the dynamic capabilities for sustainability. Afterward, it was possible to systematize the available knowledge, assessing the current lack of research integrating both themes. The mainstream literature was classified and coded, resulting in a framework for what has been done to date, with recommendations to guide future research. Results show that more research is needed on dynamic capabilities for sustainability, especially in emerging economies in general. Future studies should also consider mixed methodologies and comparative perspectives in multiples sectors or in the services sector. There’s also space to discuss managerial innovations toward sustainability through research alliances between different institutions around the world. In short, there are few studies that connect both themes— corporate sustainability and dynamic capabilities—and for this reason there is an opportunity for future studies seeking to identify what kind of dynamic capabilities can be developed to more effectively overcome the emerging sustainability challenges.

 

Keywords: Sustainability; Dynamic capabilities; Literature review; Dynamic capability; Sustainable innovation

 

Liboni Amui, L.B., Chiappetta Jabbour, C.J., Jabbour, A.B.L.D.S., & Devika, K. (2017). Sustainability as a dynamic organizational capability: a systematic review and a future agenda toward a sustainable transition. Journal of Cleaner Production142(Part1), 308-322.
DOI: 10.1016/j.jclepro.2016.07.103

Strategic Aspects in Sustainability Reporting in Oil & Gas Industry: the comparative case-study of Brazilian Petrobras and Spanish Repsol

Abstract

The importance of disclosure both environmental and social information by organisations has increased in the last few years. Through this process, companies can express and communicate their current strategy specially referring to their sustainability practices. However, there is some doubt if this is a real practice or strategy and sustainability performance are actually detached. Thus, this paper aims to identify the association between a firm’s strategy and its sustainability aspects, represented by Global Reporting Initiative indicators as a proxy. This study is both descriptive and qualitative, based on a thematic content analysis, describing and comparing two cases: first, Petrobras, the biggest Brazilian Oil & Gas company and the 14th in the world, and Spanish Repsol, the 22nd largest company in this industry. Main results show evidence of some of the most important elements of strategy having none or little relationship to sustainability aspects and vice-versa. There is also imbalance and incompleteness regarding the triple bottom line approach in companies’ reporting, with a predominance of social aspects. The two companies, despite belonging to the same industry, have several differences in their sustainability strategy. In quantitative terms, for Petrobras, 4 aspects (out of 5) are related to Economic dimension, in comparison with 3 of Social (maximum 12) and Environmental (maximum 34) dimensions. In short, 10 different sustainability aspects are shown related to 5 strategic elements. For Repsol, only 2 aspects (out of 5) are related to Economic dimension, and 2 are related to both Social dimension (maximum 32) and Environmental (maximum 12) dimension. In short, 6 different sustainability aspects are shown related to 7 strategic elements. We conclude that there should be multiple criteria of analysis and evaluation for sustainability regarding the importance of sustainable strategies for companies that are, in fact, trying to deal with this challenge. More exactly, some strategic elements, such as Strategic Intent and Values, are barely considered in companies sustainability approach. On the other hand, Stakeholders is the aspect that is, by far, more frequent in both cases. The results express that Repsol presents a wider range of strategic elements than Petrobras and, alternatively, the range of sustainability aspects is larger for Petrobras.

 

Keywords: Sustainability; Triple bottom line; Corporate strategy; Sustainability indicators; Corporate reporting

HOURNEAUX JUNIOR, F.GALLELI, B.; GALLARDO, D. & SANCHEZ-FERNANDEZ, M. I. (2017). Strategic Aspects in Sustainability Reporting in Oil & Gas Industry: the comparative case-study of Brazilian Petrobras and Spanish Repsol. ECOLOGICAL INDICATORS, 72, 203-214.

DOI: http://dx.doi.org/10.1016/j.ecolind.2016.08.007

Positive and negative aspects of GRI reporting as perceived by Brazilian organizations

Abstract

The present paper aims to identify positive and negative aspects in the framework for sustainability reporting proposed by the Global Reporting Initiative (GRI) and to analyze the determinants for the adoption of this framework, according to the opinion of the staff responsible for the report. Few studies investigate sustainability reports from this point of view and offers to GRI specific points to be improved. The research was conducted through content analysis of 27 companies responses: “What are the positive and negative aspects you identify in the framework for GRI reporting?” and “why does the company where you work prepare a sustainability report?” The questionnaire was sent to all Brazilian companies that published GRI between 2011 and 2013, related to the base year 2010. As a result, respondents consider that GRI is a management tool for sustainability, helps in benchmarking the sustainability performance, legitimizes the actions of the organization and offers a marketing tool. On the other hand, the companies have difficult to understand the guidelines proposed, and they considered it complex, ambiguous and too flexible, which undermines the standardization and comparison of the reports. Implications to GRI are proposing a simpler and less flexible reporting methodology.

 

Keywords: Global Reporting Initiative; Sustainability Performance; Sustainability Reporting; Sustainability Certification.

QUILICE, T.F.; CEZARINO, L.O.; LIBONI AMUI, L.B.; ALVES, M.F.R. & CALDANA, A.C.F. (2017) Positive and negative aspects of GRI reporting as perceived by Brazilian organizations. Environmental Quality Management.

Performance Measurement and Management Systems: Different Usages in Brazilian Manufacturing Companies

Abstract

Purpose Managerial usage of performance measurement and management systems (PMMS) is commonly far from what theory advocates as ideal. Based on this, the purpose of this paper is to identify the justifications for using PMMS and how much each of them explains the actual use of these systems. Design/methodology/approach An empirical survey was conducted with 149 manufacturing companies’ managers as respondents. Descriptive statistics analysis and factorial analysis were performed with multivariate analysis to test proposed hypotheses. Findings The results for all the companies surveyed are similar for the four dimensions – monitoring, focus, strategic decision-making and legitimization. Only monitoring dimension presents a difference between larger and smaller companies. There is no difference in the other three dimensions. As for the source of capital, there is no difference in any of the four dimensions. It evidences that companies do not seem to be mature enough in the full usage of their PMMS. Research limitations/implications Data are related only to a sample of São Paulo manufacturing companies and should not be fully considered in different contexts without the proper awareness of ambiance differences. Practical implications There is still room for organizations to improve their performance measurement systems as managers could learn how to better avail themselves of the information from the PMMS. Brazilian policymakers could support this process through policies and programs that incentivize manager to gain education in PMMS. Social implications Small and medium enterprises (SMEs) should be supported by policymakers (through learning programs or internal monitoring incentives) to improve their measurement performance systems usage capabilities. Originality/value Discussion was based on data from an emerging country where there are mostly SMEs and companies have to deal with more contingencies and restrictions. Although the lack of resources tends to diminish a more effective usage of these systems, PMMS are mostly directed to monitoring issues.

 

Keywords: Manufacturing companiesPerformance measurementPerformance managementIndicatorsPerformance measurement and management systems

 

HOURNEAUX JUNIOR, F.CARNEIRO DA CUNHA, J.A.CORRÊA, H. L. (2017) Performance Measurement and Management Systems: Different Usages in Brazilian Manufacturing Companies. Managerial Auditing Journal, 32, 1.

DOI: www.emeraldinsight.com/doi/full/10.1108/MAJ-11-2015-1277