Stakeholders and corporate sustainability performance indicators
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2022-02-15
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en
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Although studies have examined the influence of stakeholders on performance indicators ((Kaur & Lodhia, 2018; Pondeville et al., 2013; Rodrigue et al., 2013), there are no studies that have explored the influence of stakeholders on sustainability performance indicators (SPI) in all three dimensions of sustainability (Beusch et al., 2022). It also contributes to mixed results in previous studies, whether stakeholder influence is one-directional (Cormier et al., 2004; Kassinis and Vafeas, 2006; Robberts, 1992; Rodrigue et al., 2013). Furthermore, the research extends the existing literature through the use of Simons' levers of control framework in addressing the role of SPI (Gond et al., 2012; Rodrigue et al., 2013; Beusch et al., 2022). Using Simons' levers of control, and conducting a multiple case study, the influence of key stakeholders on SPIs was examined. Here, an interpretivist research paradigm was used. This study provides empirical data in the audit and logistic sector and therefore contributes on stakeholder influence in a Dutch logistic SME (Arsic et al., 2020; Zowada, 2020). Results show that SPI are used as diagnostic and interactive controls in the economic and social dimensions of sustainability. Further, results of the research show that three types of stakeholder influence can be distinguished and key stakeholder groups differ between the two case firms. In addition, the internal drivers are different in the audit firm and logistic firm, where respectively legitimacy and an economic driver also influence SPIs.
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Faculteit der Managementwetenschappen