Three Anchoring Managerial Mechanisms to Embed Sustainability in Service Organizations

Carlos Martin-Rios, Cédric Poretti and Giovanni Battista Derchi
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Carlos Martin-Rios: EHL Hospitality Business School, HES-SO University of Applied Sciences and Arts Western Switzerland, 1000 Lausanne, Switzerland
Cédric Poretti: EHL Hospitality Business School, HES-SO University of Applied Sciences and Arts Western Switzerland, 1000 Lausanne, Switzerland
Giovanni Battista Derchi: EHL Hospitality Business School, HES-SO University of Applied Sciences and Arts Western Switzerland, 1000 Lausanne, Switzerland

Sustainability, 2021, vol. 14, issue 1, 1-16

Abstract: The aim of this discussion paper is to address three major concerns in establishing sustainability in service organizations regarding the intersections among external reporting, internal governance, and business management and innovation. External reporting addresses issues related to sustainability information specificities and determinants, the pros and cons of mandating CSR disclosures, and the need for assurance. The internal management of sustainability refers to the opportunities and challenges for services to introduce sustainable business models and sustainability innovation. Finally, internal governance prioritizes the control process and systems employed by managers to make informed decisions and implement sustainability strategies. By means of an extensive and sophisticated literature review, the article contributes to untangling the opportunities and challenges that services face when adopting external and internal practices to commit to sustainability. Specifically, the paper addresses how company-level mechanisms of transparency, accountability, and innovation are linked to system-level mechanisms of implementation that lead to the adoption of sustainability in service organizations.

Keywords: sustainable business model; sustainability innovation; corporate information disclosure; reporting; accountability; CSR disclosure; sustainability management control; circular economy business models; service sector; service sustainability (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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