Pub Date : 2022-08-22DOI: 10.1177/10860266221111587
L. DiVito, Erin Leitheiser, Charlotte Piller
We aim to understand how actors respond to field logic plurality and maintain legitimacy through business model innovation. Drawing on a longitudinal field study in the fashion industry, we traced how de novo and incumbent firms incorporate circular logics in business models (for sustainability) and uncover how the intersection between issue and exchange fields creates institutional complexity and experimental spaces for business model innovation. Our findings showed a shift in the discourse on circular logic that diverted attention and resources from materials innovation (e.g., recycling) to business model innovation (e.g., circular business models). By juxtaposing institutional complexity and external pressure to maintain legitimacy, we derived four strategic business model innovation responses—preserve, detach, integrate and extend—that illuminate how actors leverage shifting logics and innovate extant business models (for sustainability). We make novel contributions to the literature on organizational fields, business models for sustainability, and business model innovation.
{"title":"Circular Moonshot: Understanding Shifts in Organizational Field Logics and Business Model Innovation","authors":"L. DiVito, Erin Leitheiser, Charlotte Piller","doi":"10.1177/10860266221111587","DOIUrl":"https://doi.org/10.1177/10860266221111587","url":null,"abstract":"We aim to understand how actors respond to field logic plurality and maintain legitimacy through business model innovation. Drawing on a longitudinal field study in the fashion industry, we traced how de novo and incumbent firms incorporate circular logics in business models (for sustainability) and uncover how the intersection between issue and exchange fields creates institutional complexity and experimental spaces for business model innovation. Our findings showed a shift in the discourse on circular logic that diverted attention and resources from materials innovation (e.g., recycling) to business model innovation (e.g., circular business models). By juxtaposing institutional complexity and external pressure to maintain legitimacy, we derived four strategic business model innovation responses—preserve, detach, integrate and extend—that illuminate how actors leverage shifting logics and innovate extant business models (for sustainability). We make novel contributions to the literature on organizational fields, business models for sustainability, and business model innovation.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"349 - 377"},"PeriodicalIF":5.3,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42901605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-22DOI: 10.1177/10860266221107645
E. Reuter, Tao Krauspe
Established firms often develop new businesses through internal corporate venturing (ICV), for instance, to capture value from novel sustainable technologies. We illuminate the early definition stage of ICV’s by asking: When and how business model schemas—that is, managerial understandings of how value is created and captured—change in ICV? We conduct a qualitative, embedded case study of the change in a business model schema for e-mobility in a Swiss utility’s ICV. We uncover a key trigger: strategic re-framing—the active re-formulation of the definition of a given situation within ICV–top manager interactions. The strategic re-framing’s specificity level provokes either schema restrictions or expansions via the distinct accommodation practices it induces. Our theoretical model of business model schema change contributes to the literatures on managerial cognition, business models, and ICV, suggesting that business model schema change in ICV is a semi-autonomous process that involves both independent and joint endeavors.
{"title":"Business Models for Sustainable Technology: Strategic Re-Framing and Business Model Schema Change in Internal Corporate Venturing","authors":"E. Reuter, Tao Krauspe","doi":"10.1177/10860266221107645","DOIUrl":"https://doi.org/10.1177/10860266221107645","url":null,"abstract":"Established firms often develop new businesses through internal corporate venturing (ICV), for instance, to capture value from novel sustainable technologies. We illuminate the early definition stage of ICV’s by asking: When and how business model schemas—that is, managerial understandings of how value is created and captured—change in ICV? We conduct a qualitative, embedded case study of the change in a business model schema for e-mobility in a Swiss utility’s ICV. We uncover a key trigger: strategic re-framing—the active re-formulation of the definition of a given situation within ICV–top manager interactions. The strategic re-framing’s specificity level provokes either schema restrictions or expansions via the distinct accommodation practices it induces. Our theoretical model of business model schema change contributes to the literatures on managerial cognition, business models, and ICV, suggesting that business model schema change in ICV is a semi-autonomous process that involves both independent and joint endeavors.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"282 - 314"},"PeriodicalIF":5.3,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48736850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-28DOI: 10.1177/10860266221108711
D. Dobija, Charles H. Cho, C. She, E. Zarzycka, Joanna Krasodomska, D. Jemielniak
This study explores firm responses to stakeholder-initiated involuntary disclosures, which are disclosures made by stakeholders about an organization but are against the will of managers, and subsequent stakeholder reactions. We analyzed 134,977 firm Twitter replies from seven companies to identify their responses to involuntary corporate social responsibility (CSR) disclosures and find that companies demonstrate different attitudes toward engagement in the exchange about involuntary disclosures. Whereas some companies communicate with stakeholders, others are almost silent. When a company engages in communication with its stakeholders, the communication is mostly one-way, and mortification or dissent is the likely response strategy. We also find that while stakeholders generally do not continue to engage with corporate communications, they are likely to respond when companies deny the information revealed by involuntary disclosure. Our results suggest that involuntary disclosures on social media are not able to improve communication between stakeholders and companies.
{"title":"Involuntary Disclosures and Stakeholder-Initiated Communication on Social Media","authors":"D. Dobija, Charles H. Cho, C. She, E. Zarzycka, Joanna Krasodomska, D. Jemielniak","doi":"10.1177/10860266221108711","DOIUrl":"https://doi.org/10.1177/10860266221108711","url":null,"abstract":"This study explores firm responses to stakeholder-initiated involuntary disclosures, which are disclosures made by stakeholders about an organization but are against the will of managers, and subsequent stakeholder reactions. We analyzed 134,977 firm Twitter replies from seven companies to identify their responses to involuntary corporate social responsibility (CSR) disclosures and find that companies demonstrate different attitudes toward engagement in the exchange about involuntary disclosures. Whereas some companies communicate with stakeholders, others are almost silent. When a company engages in communication with its stakeholders, the communication is mostly one-way, and mortification or dissent is the likely response strategy. We also find that while stakeholders generally do not continue to engage with corporate communications, they are likely to respond when companies deny the information revealed by involuntary disclosure. Our results suggest that involuntary disclosures on social media are not able to improve communication between stakeholders and companies.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"69 - 97"},"PeriodicalIF":5.3,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47512004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-28DOI: 10.1177/10860266221108704
Limin Fu
Can bad news also be good news? In this study, I explicate why bad news about firms’ corporate social irresponsibility (CSiR) can be good news for firms. Specifically, I address the role of negative media coverage of CSiR in firms’ corporate social performance (CSP). Drawing on signaling theory, I propose that negative media coverage of CSiR is a form of costly yet effective external feedback to firms’ current social signaling. It, therefore, propels firms to undertake organizational changes to send positive response signals through improved CSP. Furthermore, I argue that this effect is augmented by organizational innovation search, which influences firms’ learning capacity required to improve firms’ CSP. Using a multicountry sample of 1,049 firms between 2007 and 2016, I find that negative media coverage of CSiR induces firms to enhance CSP, and this effect is moderated by organizational innovation search.
{"title":"Why Bad News Can Be Good News: The Signaling Feedback Effect of Negative Media Coverage of Corporate Irresponsibility","authors":"Limin Fu","doi":"10.1177/10860266221108704","DOIUrl":"https://doi.org/10.1177/10860266221108704","url":null,"abstract":"Can bad news also be good news? In this study, I explicate why bad news about firms’ corporate social irresponsibility (CSiR) can be good news for firms. Specifically, I address the role of negative media coverage of CSiR in firms’ corporate social performance (CSP). Drawing on signaling theory, I propose that negative media coverage of CSiR is a form of costly yet effective external feedback to firms’ current social signaling. It, therefore, propels firms to undertake organizational changes to send positive response signals through improved CSP. Furthermore, I argue that this effect is augmented by organizational innovation search, which influences firms’ learning capacity required to improve firms’ CSP. Using a multicountry sample of 1,049 firms between 2007 and 2016, I find that negative media coverage of CSiR induces firms to enhance CSP, and this effect is moderated by organizational innovation search.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"98 - 125"},"PeriodicalIF":5.3,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46451447","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-29DOI: 10.1177/10860266221104039
Yuan Jiang, S. Jackson, H. Shim, P. Budhwar, D. Renwick, C. Jabbour, Ana Beatriz Lopes de Sousa Jabbour, Guiyao Tang, Michael Müller-Camen, M. Wagner, Andrea Kim
To understand the conditions that support employee green behavior across cultures, we develop and test a conceptual model that describes how normative cues from work team leaders and peers in combination with country cultural norms shape discretionary green workplace behavior. Data from 1,605 employees in five countries indicate that power distance moderates the positive relationships observed between the discretionary green workplace behavior of leaders and their subordinates. In addition, an observed positive relationship between team green advocacy and individual discretionary green workplace behavior held across both collectivistic and individualistic cultures, contrary to our predictions. By taking macro-level cultural context into account and examining its interplay with lower-level work team norms, the study makes a significant contribution to understanding and intervening employees’ discretionary green behavior at work.
{"title":"Culture as Context: A Five-Country Study of Discretionary Green Workplace Behavior","authors":"Yuan Jiang, S. Jackson, H. Shim, P. Budhwar, D. Renwick, C. Jabbour, Ana Beatriz Lopes de Sousa Jabbour, Guiyao Tang, Michael Müller-Camen, M. Wagner, Andrea Kim","doi":"10.1177/10860266221104039","DOIUrl":"https://doi.org/10.1177/10860266221104039","url":null,"abstract":"To understand the conditions that support employee green behavior across cultures, we develop and test a conceptual model that describes how normative cues from work team leaders and peers in combination with country cultural norms shape discretionary green workplace behavior. Data from 1,605 employees in five countries indicate that power distance moderates the positive relationships observed between the discretionary green workplace behavior of leaders and their subordinates. In addition, an observed positive relationship between team green advocacy and individual discretionary green workplace behavior held across both collectivistic and individualistic cultures, contrary to our predictions. By taking macro-level cultural context into account and examining its interplay with lower-level work team norms, the study makes a significant contribution to understanding and intervening employees’ discretionary green behavior at work.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"35 1","pages":"499 - 522"},"PeriodicalIF":5.3,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42825116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-03DOI: 10.1177/10860266221095253
Thijs Geradts, Justin J. P. Jansen, J. Cornelissen
Entering the Economic Base of the Pyramid (BoP) is often portrayed as an effective way for multinational corporations (MNCs) to grow and alleviate poverty, yet only few MNCs succeed. Although scholars have suggested that emotional arguments may be critical in motivating MNCs to engage at the BoP, it has remained unexplored how managers who develop BoP ventures inside MNCs use emotional framing to persuade organizational members to support their initiatives. Building on a multiple-case study of a Fast-Moving Consumer Goods Company, we find that captivating, solidifying, and perpetuating emotional frames allowed managers to earn and maintain commitment from volunteers and senior managers and sustain venturing efforts up until a stage where ventures were considered for launch despite an obvious sense of profitability. These findings contribute to a theoretical understanding of processes that enable BoP venture development inside MNCs, and contribute to the literatures on emotional framing and corporate entrepreneurship.
{"title":"Let’s Profitably Fight Poverty, Shall We? How Managers Use Emotional Framing to Develop Base of the Pyramid Ventures Inside a Large Fast-moving Consumer Goods Company","authors":"Thijs Geradts, Justin J. P. Jansen, J. Cornelissen","doi":"10.1177/10860266221095253","DOIUrl":"https://doi.org/10.1177/10860266221095253","url":null,"abstract":"Entering the Economic Base of the Pyramid (BoP) is often portrayed as an effective way for multinational corporations (MNCs) to grow and alleviate poverty, yet only few MNCs succeed. Although scholars have suggested that emotional arguments may be critical in motivating MNCs to engage at the BoP, it has remained unexplored how managers who develop BoP ventures inside MNCs use emotional framing to persuade organizational members to support their initiatives. Building on a multiple-case study of a Fast-Moving Consumer Goods Company, we find that captivating, solidifying, and perpetuating emotional frames allowed managers to earn and maintain commitment from volunteers and senior managers and sustain venturing efforts up until a stage where ventures were considered for launch despite an obvious sense of profitability. These findings contribute to a theoretical understanding of processes that enable BoP venture development inside MNCs, and contribute to the literatures on emotional framing and corporate entrepreneurship.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"35 1","pages":"579 - 606"},"PeriodicalIF":5.3,"publicationDate":"2022-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47317636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-04DOI: 10.1177/10860266221092167
K. Menon
This article develops a framework for managerial conceptualization of corporate sustainability–stakeholder relationships (CS-SR) for paradoxical frames. The embedded nature of the business case frame for sustainability and aligned CS-SR, and a lack of insight into CS-SR for a paradoxical frame, may impede implementing a paradoxical frame for sustainability. Therefore, this article offers an understanding of structural differences in CS-SR in a business case versus a paradoxical frame for sustainability in terms of agency and communion. It then presents conceptual metaphorical mapping as the cognitive mechanism for managerial conceptualization of CS-SR for a paradoxical frame. Identifying nurturant parenting as an apt metaphorical domain with a conceptually similar relational structure to CS-SR of the paradoxical frame and dissimilar from the business case frame, it presents a model where juxtaposing nurturant parenting with sustainability enables sensebreaking of CS-SR of the business case frame and sensemaking of CS-SR of the paradoxical frame.
{"title":"Metaphorical Mapping for Sensemaking and Sensebreaking of Stakeholder Relations in Sustainability Frames","authors":"K. Menon","doi":"10.1177/10860266221092167","DOIUrl":"https://doi.org/10.1177/10860266221092167","url":null,"abstract":"This article develops a framework for managerial conceptualization of corporate sustainability–stakeholder relationships (CS-SR) for paradoxical frames. The embedded nature of the business case frame for sustainability and aligned CS-SR, and a lack of insight into CS-SR for a paradoxical frame, may impede implementing a paradoxical frame for sustainability. Therefore, this article offers an understanding of structural differences in CS-SR in a business case versus a paradoxical frame for sustainability in terms of agency and communion. It then presents conceptual metaphorical mapping as the cognitive mechanism for managerial conceptualization of CS-SR for a paradoxical frame. Identifying nurturant parenting as an apt metaphorical domain with a conceptually similar relational structure to CS-SR of the paradoxical frame and dissimilar from the business case frame, it presents a model where juxtaposing nurturant parenting with sustainability enables sensebreaking of CS-SR of the business case frame and sensemaking of CS-SR of the paradoxical frame.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"35 1","pages":"607 - 626"},"PeriodicalIF":5.3,"publicationDate":"2022-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42110023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-08DOI: 10.1177/10860266221086617
Koen van Bommel, A. Rasche, A. Spicer
Drawing on extensive case study evidence, this study unpacks sustainability reporting’s evolution from a moral values–based practice toward a financialized value–based one. We argue that this transition can be seen as a commensuration project. We examine the dynamics of this process and its implications for sustainability-related outcomes. We find that increased levels of commensuration have moved sustainability reporting away from an original emphasis on morality and values to a focus on strategic value creation for the firm. We theorize this process as a “crowding out of morality” that is enabled by a rigid cognitive framing of social and environmental issues (objectification) and the monetized coordination of relevant social interactions (marketization). We outline implications of our analysis for the scholarly debates on the institutionalization of sustainability reporting and commensuration.
{"title":"From Values to Value: The Commensuration of Sustainability Reporting and the Crowding Out of Morality","authors":"Koen van Bommel, A. Rasche, A. Spicer","doi":"10.1177/10860266221086617","DOIUrl":"https://doi.org/10.1177/10860266221086617","url":null,"abstract":"Drawing on extensive case study evidence, this study unpacks sustainability reporting’s evolution from a moral values–based practice toward a financialized value–based one. We argue that this transition can be seen as a commensuration project. We examine the dynamics of this process and its implications for sustainability-related outcomes. We find that increased levels of commensuration have moved sustainability reporting away from an original emphasis on morality and values to a focus on strategic value creation for the firm. We theorize this process as a “crowding out of morality” that is enabled by a rigid cognitive framing of social and environmental issues (objectification) and the monetized coordination of relevant social interactions (marketization). We outline implications of our analysis for the scholarly debates on the institutionalization of sustainability reporting and commensuration.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"179 - 206"},"PeriodicalIF":5.3,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48654391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-29DOI: 10.1177/10860266221083339
Nicolas Garcia-Torea, Carlos Larrinaga, Mercedes Luque-Vílchez
The role of sustainability accounting in promoting organizational change toward more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature of this topic, while accounting research was imagining and exploring the transformative potential of social and environmental accounting practices since the inception of this activity, scholars in organization studies have recently developed a more general interest in this matter. This article aims to review how the association between sustainability accounting and reporting and sustainable organizational change has been examined in both disciplines to elaborate on some potential bridges to foster the creation of an interdisciplinary research field around this association, where a fertile conversation could develop. The mapping of this literature prompts us to propose five bridges around: how accounting and reporting are conceived; the direction of causality between sustainability accounting and organizational change; the assemblage of explanatory factors; theoretical foundations; and research methods.
{"title":"Bridging the Understanding of Sustainability Accounting and Organizational Change","authors":"Nicolas Garcia-Torea, Carlos Larrinaga, Mercedes Luque-Vílchez","doi":"10.1177/10860266221083339","DOIUrl":"https://doi.org/10.1177/10860266221083339","url":null,"abstract":"The role of sustainability accounting in promoting organizational change toward more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature of this topic, while accounting research was imagining and exploring the transformative potential of social and environmental accounting practices since the inception of this activity, scholars in organization studies have recently developed a more general interest in this matter. This article aims to review how the association between sustainability accounting and reporting and sustainable organizational change has been examined in both disciplines to elaborate on some potential bridges to foster the creation of an interdisciplinary research field around this association, where a fertile conversation could develop. The mapping of this literature prompts us to propose five bridges around: how accounting and reporting are conceived; the direction of causality between sustainability accounting and organizational change; the assemblage of explanatory factors; theoretical foundations; and research methods.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"17 - 38"},"PeriodicalIF":5.3,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48088088","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-19DOI: 10.1177/10860266221079408
Logan Crace, Joel Gehman
Why is there such great heterogeneity in environmental, social, and governance (ESG) performance between firms? Drawing inspiration from the locus of performance literature, we use variance partitioning methods to analyze the extent to which CEO, firm, industry, year, and state effects explain variation in ESG performance over recent decades. Our findings show that internal effects (i.e., CEO and firm) are the strongest determinants. Yet, disaggregation of the multidimensional ESG construct shifts the salience of the factors significantly, revealing the importance of the external environment (i.e., industry and year) in explaining ESG concerns. Our research extends the locus of performance literature to our understanding of the triple bottom line and contributes to understanding the complex determinants of firm-level ESG performance across an array of positive and negative ESG indicators.
{"title":"What Really Explains ESG Performance? Disentangling the Asymmetrical Drivers of the Triple Bottom Line","authors":"Logan Crace, Joel Gehman","doi":"10.1177/10860266221079408","DOIUrl":"https://doi.org/10.1177/10860266221079408","url":null,"abstract":"Why is there such great heterogeneity in environmental, social, and governance (ESG) performance between firms? Drawing inspiration from the locus of performance literature, we use variance partitioning methods to analyze the extent to which CEO, firm, industry, year, and state effects explain variation in ESG performance over recent decades. Our findings show that internal effects (i.e., CEO and firm) are the strongest determinants. Yet, disaggregation of the multidimensional ESG construct shifts the salience of the factors significantly, revealing the importance of the external environment (i.e., industry and year) in explaining ESG concerns. Our research extends the locus of performance literature to our understanding of the triple bottom line and contributes to understanding the complex determinants of firm-level ESG performance across an array of positive and negative ESG indicators.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"150 - 178"},"PeriodicalIF":5.3,"publicationDate":"2022-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44065442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}