Sustainability ethics and team production: implications for value-creating boards in SMEs

Jonas Gabrielsson and Morten Huse

Chapter 3 in Research Handbook on Corporate Governance and Ethics, 2023, pp 48-67 from Edward Elgar Publishing

Abstract: Sustainability has become a key concern for SMEs whose board members recognize the need to consider not only the financial bottom line but also the environmental and social performance of the business. Sustainability is about ethics because it calls on board members to consider the condition of current stakeholders as well as the potential condition of future people who are at the mercy of contemporary unsustainable production and consumption patterns. In this chapter, we build on recent developments of the extended team production theory to discuss the characteristics and behavior of value-creating boards in SMEs. We present an integrated value chain framework that may be used for developing the value-creating potential of boards to achieve the long-term sustainability goals of the business.

Keywords: Business and Management; Economics and Finance; Environment (search for similar items in EconPapers)
Date: 2023
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