Attitudes toward corporate sustainability: a multi-item scale and a multi-country empirical analysis
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
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2013
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| Beschreibung: | XI, 222 Bl. graph. Darst. |
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Datensatz im Suchindex
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| adam_text | Titel: Attitudes toward corporate sustainability
Autor: Kausch, Caterina
Jahr: 2013
Table of Contents
List of Tables............................................................................................................................VI
List of Figures.......................................................................................................................VIII
List of Abbreviations................................................................................................................IX
List of Symbols........................................................................................................................XI
1 Introduction...........................................................................................................................1
1.1 Problem Statement...................................................................................................................1
1.2 Research Objectives and Research Questions.........................................................................3
1.3 Structure of the Dissertation....................................................................................................4
2 Conceptual Foundation of Corporate Sustainability.............................................................6
2.1 Origin and Perspectives of Corporate Sustainability...............................................................6
2.1.1 The Environmental Perspective of Corporate Sustainability..........................................8
2.1.2 The Social Perspective of Corporate Sustainability......................................................10
2.1.3 The Economic Perspective of Sustainability.................................................................12
2.1.4 The Triple Bottom Line Approach................................................................................13
2.1.5 Toward a Clearer Definition of Corporate Sustainability.............................................16
2.2 Delineating Corporate Sustainability from Related Concepts...............................................18
2.2.1 Stakeholder Theory.......................................................................................................19
2.2.2 Corporate Social Responsibility....................................................................................20
2.2.3 Corporate Citizenship....................................................................................................24
2.2.4 Shared Value.................................................................................................................25
2.2.5 A Conceptual Model of Corporate Sustainability.........................................................26
2.3 Practical Relevance of Corporate Sustainability....................................................................28
2.3.1 Corporate Motives.........................................................................................................28
2.3.2 Institutionalization of Sustainability..............................................................................30
2.3.3 Trends in Non-Financial Disclosures............................................................................32
Appendix to Chapter 2.....................................................................................................................40
3 Conceptual Foundation of Attitudes toward Corporate Sustainability................................53
3.1 Determinants of Sustainable Business Practices....................................................................53
3.1.1 Individual Level Determinants of Sustainable Business Practices................................56
3.1.2 Attitudes toward Corporate Sustainability....................................................................57
3.2 The Link between Culture, Personal Values and Corporate Sustainability Attitudes...........59
3.2.1 Defining and Classifying Culture..................................................................................60
3.2.2 Defining and Classifying Personal Values....................................................................65
3.3 Review of Empirical Research on Attitudes toward Sustainable Business Conduct.............72
3.3.1 Methodology of the Literature Review.........................................................................72
3.3.2 Descriptive Statistics.....................................................................................................73
3.3.3 Empirical Findings........................................................................................................77
3.3.3.1 Country-of-Origin and Corporate Sustainability Attitudes.......................................78
3.3.3.2 Cultural Values and Corporate Sustainability Attitudes............................................84
3.3.3.3 Personal Values and Corporate Sustainability Attitudes...........................................85
3.3.3.4 Socio-Demographic Variables and Corporate Sustainability Attitudes....................87
Appendix to Chapter 3.....................................................................................................................90
4 Development of the Corporate Sustainability Attitude Scale..............................................97
4.1 Construct Definition...............................................................................................................99
4.2 Item Generation and Scale Design.........................................................................................99
4.3 Pre-Testing...........................................................................................................................102
4.3.1 First Pre-Test...............................................................................................................103
4.3.2 Second Pre-Test...........................................................................................................105
4.3.3 Third Pre-Test..............................................................................................................105
4.4 Pilot Study............................................................................................................................110
Appendix to Chapter 4...................................................................................................................113
5 German Business Students Attitudes toward Corporate Sustainability...........................125
5.1 Sample and Data Collection.................................................................................................125
5.2 Measurement Instruments....................................................................................................127
5.2.1 CSA Scale....................................................................................................................127
5.2.1.1 Assumption Testing for Factor Analysis.................................................................128
5.2.1.2 Exploratory Factor Analysis....................................................................................130
5.2.1.3 Confirmatory Factor Analysis.................................................................................135
5.2.1.4 Validity and Reliability of the Three-Factor Model................................................137
5.2.2 Individual Cultural Values Scale.................................................................................140
5.2.3 Schwartz Value Survey...............................................................................................142
5.2.4 Socio-demographic Variables.....................................................................................144
5.3 Analyses and Results...........................................................................................................144
5.3.1 Assumption Testing for Regression Analysis.............................................................144
5.3.2 Relevance of Corporate Sustainability Spheres...........................................................147
5.3.3 Hypotheses Testing.....................................................................................................148
Appendix to Chapter 5...................................................................................................................153
6 Attitudes toward Corporate Sustainability - A Six Country Study...................................157
6.1 Sample and Data Collection.................................................................................................157
6.2 Measurement Instruments....................................................................................................160
6.2.1 CSA Scale....................................................................................................................160
6.2.1.1 Procedure Applied to Test for Measurement Invariance.........................................161
6.2.1.2 Results of CFA and MGCFA..................................................................................162
6.2.2 Individual Cultural Values Scale.................................................................................167
6.2.3 Schwartz Value Survey...............................................................................................170
6.2.4 Socio-demographic Variables.....................................................................................172
6.3 Analyses and Results...........................................................................................................172
6.3.1 Assumption Testing for Regression Analysis.............................................................172
6.3.2 Relevance of Corporate Sustainability Spheres in Each Country...............................174
6.3.3 Hypotheses Testing.....................................................................................................175
Appendix to Chapter 6...................................................................................................................184
7 Discussion and Conclusion................................................................................................194
7.1 Summary and Discussion of Findings.................................................................................194
7.2 Theoretical and Practical Implications.................................................................................197
7.3 Limitations and Directions for Future Research..................................................................198
List of References...................................................................................................................201
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| spelling | Kausch, Caterina Verfasser aut Attitudes toward corporate sustainability a multi-item scale and a multi-country empirical analysis Caterina Kausch 2013 XI, 222 Bl. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Magdeburg, Univ., Diss., 2013 Unternehmen (DE-588)4061963-1 gnd rswk-swf Nachhaltigkeit (DE-588)4326464-5 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Unternehmen (DE-588)4061963-1 s Nachhaltigkeit (DE-588)4326464-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026087972&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Kausch, Caterina Attitudes toward corporate sustainability a multi-item scale and a multi-country empirical analysis Unternehmen (DE-588)4061963-1 gnd Nachhaltigkeit (DE-588)4326464-5 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4326464-5 (DE-588)4113937-9 |
| title | Attitudes toward corporate sustainability a multi-item scale and a multi-country empirical analysis |
| title_auth | Attitudes toward corporate sustainability a multi-item scale and a multi-country empirical analysis |
| title_exact_search | Attitudes toward corporate sustainability a multi-item scale and a multi-country empirical analysis |
| title_full | Attitudes toward corporate sustainability a multi-item scale and a multi-country empirical analysis Caterina Kausch |
| title_fullStr | Attitudes toward corporate sustainability a multi-item scale and a multi-country empirical analysis Caterina Kausch |
| title_full_unstemmed | Attitudes toward corporate sustainability a multi-item scale and a multi-country empirical analysis Caterina Kausch |
| title_short | Attitudes toward corporate sustainability |
| title_sort | attitudes toward corporate sustainability a multi item scale and a multi country empirical analysis |
| title_sub | a multi-item scale and a multi-country empirical analysis |
| topic | Unternehmen (DE-588)4061963-1 gnd Nachhaltigkeit (DE-588)4326464-5 gnd |
| topic_facet | Unternehmen Nachhaltigkeit Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026087972&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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