Publications

Authors:

Cantele, Silvia; Landi, Stefano; Vernizzi, Silvia

Title:

Measuring corporate sustainability in its multidimensionality: A formative approach to integrate ESG and triple bottom line approaches

Year:

2024

Type of item:

Articolo in Rivista

Tipologia ANVUR:

Articolo su rivista

Language:

Inglese

Referee:

Sì

Name of journal:

BUSINESS STRATEGY AND THE ENVIRONMENT

ISSN of journal:

0964-4733

Page numbers:

1-26

Keyword:

corporate sustainability implementation; formative model; scale development; sustainability measurement; sustainability practices; third-order construct

Short description of contents:

Corporate sustainability is a multifaceted concept with different definitions and measures proposed by the literature and the standards. This study aims to develop and validate a scale of corporate sustainability implementation that can face the complexity and multidimensionality of the concept. Specifically, the scale was designed around four dimensions (governance, prosperity, planet, and people), a three-level structure, and a formative approach. The scale validation process entailed the engagement of experts, a survey of 303 Italian firms, and a case study application. The findings highlight the nature of the third-order construct of sustainability implementation and the relevance of adding the governance dimensions to the most spread triple bottom line approach. As a theoretical contribution, this study argues that the missed recognition of these features could originate differences in previous sustainability measures. Further studies would apply the scale to measure firm sustainability in different contexts and in relationship with relevant drivers and outcomes.

Web page:

https://onlinelibrary.wiley.com/doi/10.1002/bse.3872

Product ID:

140624

Handle IRIS:

11562/1132106

Last Modified:

January 25, 2025

Bibliographic citation:

Cantele, Silvia; Landi, Stefano; Vernizzi, Silvia, Measuring corporate sustainability in its multidimensionality: A formative approach to integrate ESG and triple bottom line approaches «BUSINESS STRATEGY AND THE ENVIRONMENT» , 2024 , pp. 1-26

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