Implementing sustainability: What role do knowledge management and management accounting play? Agenda for environmentally friendly businesses

IF 8.3 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-11 DOI:10.1002/csr.2936

Laura Broccardo, Daniele Giordino, Muhammad Zafar Yaqub, Safiya Mukhtar Alshibani

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引用次数: 0

Abstract

The present article investigates the literary corpus on knowledge management (KM), management accounting and control (MAC) systems, and sustainability implementation. The adopted method is a systematic literature review (SLR) analysis on articles listed on Scopus and Web of Science (WoS). The authors followed a rigorous research protocol that led to a final sample composed of 61 academic articles. This body of work: (i) profiles the selected articles underscoring journals productivity, geographical scope, methodological approach, and the most cited manuscripts; (ii) identifies and classifies the six main thematic clusters detailed as: corporate social responsibility, sustainability reporting, sustainable supply chain management, human resource management, green innovation, and universities as knowledge rich organizations; (iii) allows for the proposition of a conceptual framework; and (iv) helps establish existing research gaps. The present body of work carries both theoretical and practical implications, as well as limitations associated with its methodological approach and scope.

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实施可持续发展：知识管理和管理会计发挥什么作用？环境友好型企业议程

本文调查了有关知识管理（KM）、管理会计与控制（MAC）系统和可持续性实施的文献资料。采用的方法是对 Scopus 和 Web of Science (WoS) 上的文章进行系统文献综述（SLR）分析。作者遵循严格的研究规程，最终获得了由 61 篇学术文章组成的样本。本研究成果包括：(i) 对所选文章进行剖析，强调期刊的生产力、地理范围、方法论以及被引用次数最多的手稿；(ii) 确定并划分六大主题群，分别是：企业社会责任、可持续发展报告、可持续供应链管理、人力资源管理、绿色创新以及作为知识丰富组织的大学；(iii) 提出概念框架；以及 (iv) 帮助确定现有的研究差距。本研究既有理论和实践意义，也有方法和范围上的局限性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.