Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach

The Journal of Business Inquiry 2017, 16, Special Issue (Issue 1)

28 Pages Posted: 30 Mar 2018

See all articles by Zabihollah Rezaee

Zabihollah Rezaee

University of Memphis - School of Accountancy

Date Written: March 1, 2016

Abstract

Corporate sustainability has become an economic and strategic imperative with the potential to create opportunities and risks for businesses. The tension and possible link between economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance have been extensively yet inconclusively debated in business literature. This paper attempts to fill this void by proposing a framework consisting of four integrated strategies of the sustainability theory integration, sustainable shared value creation, continuous performance improvements, and sustainability performance reporting and assurance. Propositions are advanced for each of these four strategies in promoting future sustainability research.

Keywords: Sustainability Performance, Managerial Decision-Making, Shared Value Creation, Integrated Sustainability Reporting and Assurance

JEL Classification: M12, M14, M38, M48

Suggested Citation

Rezaee, Zabihollah, Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach (March 1, 2016). The Journal of Business Inquiry 2017, 16, Special Issue (Issue 1). Available at SSRN: https://ssrn.com/abstract=3148705

Zabihollah Rezaee (Contact Author)

University of Memphis - School of Accountancy ( email )

Fogelman College of Business and Economics
Memphis, TN 38152-6460
United States
901-678-4652 (Phone)

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