Detalls del projecte
Description
Nowadays, organizations face escalating pressures to prioritize environmental issues. Integrating these concerns into their management systems arguably empowers managers to make more informed judgments and decisions, ensuring the attainment of sustainability objectives.
This project studies whether and how firms integrate environmental aspects into their management systems, and how these integrations affect their environmental and economic outcomes. We tackle these questions from two different angles:
In a first block, we focus on corporate environmental reporting from an internal perspective, examining the roles of performance measurement and management control systems (PMMCS). Specifically, we explore: i) the extent to which different environmental motivations (i.e. instrumental, moral imperative, compliance) influence PMMCS design choices for integrating environmental and financial information in top management team (TMT) decision processes; ii) the extent to which diversity of cognitive frames and cognitive conflicts within TMTs affect the realization of the expected integrative benefits of these PMMCS choices; and iii) the contingent (in)effectiveness of PMMCS-based extrinsic and intrinsic rewards, selection mechanisms, and their interplay in enhancing environmental performance.
In a second block, we focus on corporate environmental reporting from an external perspective, examining the role that externally mandated sustainability reporting plays in shaping organizations’ environmental outcomes. Specifically, we explore: i) the extent to which newly available information emanating from external disclosure mandates integrates with existing internal reporting processes; and ii) whether this integration affects environmental disclosure quality and performance. We use the introduction of a sustainability disclosure regulation in Spain, which mandated environmental disclosures (the Estado de Información No Financiera, EINF) from FY 2021 to +250 employee firms.
This project studies whether and how firms integrate environmental aspects into their management systems, and how these integrations affect their environmental and economic outcomes. We tackle these questions from two different angles:
In a first block, we focus on corporate environmental reporting from an internal perspective, examining the roles of performance measurement and management control systems (PMMCS). Specifically, we explore: i) the extent to which different environmental motivations (i.e. instrumental, moral imperative, compliance) influence PMMCS design choices for integrating environmental and financial information in top management team (TMT) decision processes; ii) the extent to which diversity of cognitive frames and cognitive conflicts within TMTs affect the realization of the expected integrative benefits of these PMMCS choices; and iii) the contingent (in)effectiveness of PMMCS-based extrinsic and intrinsic rewards, selection mechanisms, and their interplay in enhancing environmental performance.
In a second block, we focus on corporate environmental reporting from an external perspective, examining the role that externally mandated sustainability reporting plays in shaping organizations’ environmental outcomes. Specifically, we explore: i) the extent to which newly available information emanating from external disclosure mandates integrates with existing internal reporting processes; and ii) whether this integration affects environmental disclosure quality and performance. We use the introduction of a sustainability disclosure regulation in Spain, which mandated environmental disclosures (the Estado de Información No Financiera, EINF) from FY 2021 to +250 employee firms.
| Estatus | Acabat |
|---|---|
| Data efectiva d'inici i finalització | 15/04/24 → 31/12/24 |
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