Keywords

sustainability definitions, sustainability reporting, sustainability policy, sustainability

Abstract

The phrase “corporate sustainability” is increasingly prevalent in both the industry press and management journals (Engardio, 2007; Montiel, 2008). Corporate sustainability pledges and reports are also increasingly prevalent, yet empirical studies on how top managers define and enact the construct are lacking. To address this deficiency, we investigate how firms define, support, and report their sustainability efforts. In a large sample (N = 922) study of accounting executives at U.S.-based firms, we find evidence that organizational size, ownership, and industry are strongly related with support mechanisms and reporting of sustainability.

Original Publication Citation

Gallo, P.J., & Jones Christensen, L. (2011). Firm size really does matter: An empirical investigation of organizational size and ownership on sustainability-related behaviors. Business and Society, (50): 1-35.

Document Type

Peer-Reviewed Article

Publication Date

2011

Publisher

Business and Society

Language

English

College

Marriott School of Business

Department

Marketing

University Standing at Time of Publication

Full Professor

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