Arbeitspapier

CEOs' talk of sustainability: Towards an inclusion of an embeddedness and value-creation perspective

Purpose: This paper sets out to examine how CEOs' talk of sustainability has developed in a period of increased expectations from society for companies to step up their transformation towards more sustainable businesses and better account for their progress and performance within the sustainability area. Design/methodology/approach: By adopting an interpretive textual approach, this paper provides a careful analysis of how CEO talk of sustainability has developed in the largest listed Swedish companies during the period 2008-2017. The analysis focuses on the CEO letter. Findings: The CEOs' talk of sustainability is becoming much more elaborated, proactive and also adopts a multidimensional approach towards sustainability. The CEOs frame their talk by adopting different perspectives over the period; the sticky environmental-, the performance and meso-, the product-market oriented- and the embeddedness and value-creation perspective. The most intriguing finding is that of a radical change in the CEOs' talk of sustainability in the latest letters indicating that the alleged capitalistic and short-sighted focus on value maximization and profitability might be changing for embedding more of sustainability dimensions. Practical implications: The findings provide relevant inputs to the debate on how CEOs provide accountability to their stakeholders by framing their talk of sustainability from different perspectives. Originality/value: This comprehensive analysis of how CEOs in the largest listed companies through their talk of sustainability provide accountability to their stakeholders, offers a unique frame of reference for further interpretational work on how CEOs frame, engage in and shape the sustainability discourse.

Sprache
Englisch

Erschienen in
Series: LSR Working Papers Series ; No. 19/02

Klassifikation
Wirtschaft
Sustainable Development
Corporate Culture; Diversity; Social Responsibility
Accounting
Thema
CEO talk
sustainability
CEO letters
accountability
organisational (managerial) attention
corporate response

Ereignis
Geistige Schöpfung
(wer)
Arvidsson, Susanne
Ereignis
Veröffentlichung
(wer)
Lund University, School of Economics and Management, LUSEM Sustainability Research Network
(wo)
Lund
(wann)
2019

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Arvidsson, Susanne
  • Lund University, School of Economics and Management, LUSEM Sustainability Research Network

Entstanden

  • 2019

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