Skip to Main Content
 

Global Search Box

 
 
 

ETD Abstract Container

Abstract Header

The Role of an Ethos of Sustainability: The Hidden Value of Intangible Resources

Levin, Matthew H., Levin
http://rave.ohiolink.edu/etdc/view?acc_num=case1497005512519097

Abstract Details

2017, Doctor of Philosophy, Case Western Reserve University, Management.
Business enterprises are investing in major sustainability initiatives; yet, often they do not know the financial outcomes of these activities. While managers may have a sense that `doing good' yields financial rewards, they cannot pinpoint the specific effects on financial performance. There is extensive literature focusing on how corporate social responsibility (CSR) and sustainability initiatives affect corporate financial performance (CFP). Since 1975 there have been over 200 research studies on this question; yet, the results remain mixed. In some cases, researchers have found a positive relationship between CSR and CFP; whereas, other research has revealed either negative or inconclusive relationships. This mixed methods three-phased study draws data from a number of for-profit business enterprises, and seeks to understand how sustainability activities influence financial outcomes beneficial to the organization. Beginning with a qualitative research study and 32 interviews of business executives, consultants, and academics representing a broad cross-section of organizations, and followed by two quantitative research studies of 150 public corporations in different sectors of the manufacturing industry, I tease out a broader conceptualization of financial performance. Utilizing existing theory together with analysis of exploratory research data, I propose a new construct of how certain business organizations, those that have an `ethos of sustainability, may be enabled to develop unique firm resources that are "valuable, rare, inimitable, and non-substitutable" (Barney, 1991). The third phase of this study examines the relationship of an Ethos of Sustainability to Innovation as an intangible resource of the firm. Based on tests utilizing content analysis of 150 corporate sustainability reports and regression analysis of the hypothesized relationships, I find associations between measures of firms' Ethos of Sustainability and Innovation. Specifically, striving for Operational Excellence, earning Sustainability Awards and Memberships, and becoming a Learning Organization reveal significant and positive relationships with Innovation. Whereas, I find no significant relationship between Eco-efficiency and Innovation. Resource-based Theory, Stakeholder Theory, and Upper Echelons Theory help explain these relationships. These findings provide support for the business case for CSR and are important to practitioners and academicians who are responsible for sustainability success within their organization or field of research.
Chris Laszlo, Ph.D. (Committee Chair)
Richard Boland, Ph.D. (Committee Member)
Marc Epstein, Ph.D. (Committee Member)
Aron Lindberg, Ph.D. (Committee Member)
Roger Saillant, Ph.D. (Committee Member)
331 p.
Accounting; Management
corporate social responsibility; CSR; corporate financial performance; CFP; ethos; innovation; intangible resources; sustainability

Recommended Citations

Citations

  • Levin, Levin, M. H. (2017). The Role of an Ethos of Sustainability: The Hidden Value of Intangible Resources [Doctoral dissertation, Case Western Reserve University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=case1497005512519097

    APA Style (7th edition)

  • Levin, Levin, Matthew. The Role of an Ethos of Sustainability: The Hidden Value of Intangible Resources. 2017. Case Western Reserve University, Doctoral dissertation. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=case1497005512519097.

    MLA Style (8th edition)

  • Levin, Levin, Matthew. "The Role of an Ethos of Sustainability: The Hidden Value of Intangible Resources." Doctoral dissertation, Case Western Reserve University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=case1497005512519097

    Chicago Manual of Style (17th edition)

case1497005512519097
1,591
© 2017, all rights reserved.
This open access ETD is published by Case Western Reserve University School of Graduate Studies and OhioLINK.