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Business Law, Public Responsibility, and Ethics Commons™
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Full-Text Articles in Business Law, Public Responsibility, and Ethics
Stages Of Corporate Sustainability: Integrating The Strong Sustainability Worldview, Nancy E. Landrum
Stages Of Corporate Sustainability: Integrating The Strong Sustainability Worldview, Nancy E. Landrum
School of Environmental Sustainability: Faculty Publications and Other Works
Businesses are increasingly adopting sustainability, yet the environment continues to decline. This research responds to Dyllick and Muff’s assertion that this paradox is caused by a constricted understanding of the meaning of corporate sustainability, lack of inclusion of constructs from related streams of literature, and failure to integrate micro and macro perspectives of sustainability. The current research addresses these concerns through an integration of 22 microand macro-level models of stages of development from literature in corporate sustainability, corporate social responsibility, environmental management, and sustainable development. This integration results in a new unified model of stages of corporate sustainability that broadens …
The Impact Of Sustainability Reporting On Firm Profitability, Lancee L. Whetman
The Impact Of Sustainability Reporting On Firm Profitability, Lancee L. Whetman
Undergraduate Economic Review
Using a hand-collected representative sample of 95 publicly traded American firms from various sectors in 2015-2016, I examine how corporate sustainability reporting affects the financial performance of firms. I find a positive and significant effect of sustainability reporting on a firm’s return on equity, return on assets, and profit margin in the subsequent year. However, this relationship is found only for firms with low institutional ownership. These results suggest that sustainability reporting would be a worthwhile use of corporate resources for this subset of firms. Further, corporate sustainability reporting is shown to be an effective substitute for monitoring by institutional …