Mu ua, Kennedy; Powell-Tu ne , Julieanna; Spie s, Melissa; Callaghan, Jess
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An in-dep h analysis o ba ie s o co po a e sus ainabili y
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Sugges ed Ci a ion: Mu ua, Kennedy; Powell-Tu ne , Julieanna; Spie s, Melissa; Callaghan, Jess
(2025) : An in-dep h analysis o ba ie s o co po a e sus ainabili y, Adminis a i e Sciences, ISSN
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Ci a ion: Mu ua, K., Powell-Tu ne , J.,
Spie s, M., & Callaghan, J. (2025). An
In-Dep h Analysis o Ba ie s o
Co po a e Sus ainabili y.
Adminis a i e Sciences,15(5), 161.
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A icle
An In-Dep h Analysis o Ba ie s o Co po a e Sus ainabili y
Kennedy Mu ua * , Julieanna Powell-Tu ne , Melissa Spie s and Jess Callaghan
Ches e Business School, Uni e si y o Ches e , Ches e CH14BJ, UK; j.powell u ne @ches e .ac.uk (J.P.-T.);
m.spie s@ches e .ac.uk (M.S.); jess.callaghan@ches e .ac.uk (J.C.)
*Co espondence: k.mu ua@ches e .ac.uk
Abs ac : Recen decades ha e wi nessed an unp eceden ed demand o co po a e sus ain-
abili y. D i en by a desi e o emain compe i i e amids economic u moil and clima e
change, o ganisa ions a e embedding sus ainable measu es in o hei long- e m goals and
s a egies. Despi e such p og ess, co po a e sus ainabili y is aking longe han an icipa ed,
and o unde s and he easons behind he delay, his esea ch employs a sys ema ic li -
e a u e e iew o iden i y and ca ego ise he key ba ie s o he adop ion o co po a e
sus ainabili y. A collec ion o ba ie s om 56 a icles is es ablished, o alling 90 unique
ba ie s g ouped in o six main ca ego ies. The indings e eal ha co po a e sus ainabili y
is highly complex, emphasising he need o a ansdisciplina y app oach ha inco po a es
a ious heo e ical amewo ks. The indings will be a gene al guide o any o ganisa ion
o p epa e i sel o ackling sus ainabili y ba ie s while equipping policymake s in de-
eloping policies aimed a educing hei magni ude. Equally, i will p o ide insigh s o
ins i u ions o highe lea ning on he signi icance o c oss-indus y coope a ion o ensu e
skill gaps a e add essed a ea lie s ages and aligned wi h o ganisa ional needs.
Keywo ds: co po a e; o ganisa ions; sus ainabili y; ba ie s; ansdisciplina y; complex
1. In oduc ion
The 21s cen u y has been cha ac e ised by a con inuous shi in ocus o co po a ions
in he sus ainabili y deba e, especially la ge ones, as he public pe cei es hem o be
esponsible o he nega i e en i onmen al and socie al impac s acing hem (Lozano,
2014,2015;Lozano & Ba ei o-Gen,2023;Lozano e al.,2015). To coun e he end,
many o ganisa ions a e ecognising he in e dependencies be ween he en i onmen al,
economic, and social dimensions o hei ac i i ies (Lozano e al.,2015;Rosa i & Fa ia,
2019;Kücükgül e al.,2022). O ganisa ions a e inc easingly embedding sus ainabili y as a
s a egic p io i y o p oduc s and se ice inno a ions o align hei ision wi h he UN
sus ainable de elopmen goals (SDGs) p omo ing co po a e sus ainabili y (CS) (Kücükgül
e al.,2022;Ceschin,2013;Lozano,2012). Dyllick and Hocke s de ine CS as mee ing
he needs o a i m’s (company o business) di ec and indi ec s akeholde s wi hou
comp omising i s abili y o mee he needs o u u e s akeholde s (Rosa i & Fa ia,2019;
Dyllick & Hocke s,2002). This can be ansla ed as alue c ea ion ac oss economic, social,
and en i onmen al on s by o ganisa ions bo h o p esen and o u u e gene a ions
(Mou sellas e al.,2024). C ea ing a balance be ween he o ganisa ion’s main goal (p o i )
and he en i onmen and i s s akeholde s’ needs (Ash a i e al.,2018,2019). Resea ch posi s
ha he le el o willingness o s akeholde s is mo e likely o in luence how o ganisa ions
implemen hei sus ainabili y ision (Lopes de Sousa Jabbou e al.,2020).
To ensu e hese o ganisa ions a e compe i i e and sus ainable, a as majo i y a e
emba king on a jou ney cha ac e ised by adical changes, which in mos ins ances in ol es
Adm. Sci. 2025,15, 161 h ps://doi.o g/10.3390/admsci15050161
Adm. Sci. 2025,15, 161 2 o 33
challenges o coping wi h he al eady es ablished ope a ional ac ics (Ceschin,2013;Tukke
& Tischne ,2006). This is a mul i ace ed jou ney, as o ganisa ions iew he associa ed
changes as complex in compa ison o hei adi ional ways o ope a ion, while hei
consume s a e ied o hei cul u al ine ia, making hem conside hese changes as alueless
(O. K. Mon ,2002). Howe e , adop ing holism wi h ega d o o ganisa ional con ex ual
ac o s is signi ican in o e coming he associa ed challenges (Lozano,2012,2014,2015;
S ege e al.,2007;Linnenluecke & G i i hs,2010).
As sus ainabili y con inues o domina e he public deba e, an inc eased desi e o
en i onmen ally and socially e hical p oduc s and se ices by s akeholde s is leading he
demand side, whe eas in es o s a e pushing o sus ainable o ganisa ions o es ablish
business models ha a e esilien and adap i e o isks as a cushion agains u u e inancial
shocks (Lozano & Ba ei o-Gen,2023;Pajunen e al.,2016). This end has a ac ed
conside able in e es om schola s, policymake s, and he public, ying o unde s and he
complexi y o he in e ac ions (Ba aglia e al.,2016). Howe e , achie ing a balance be ween
o ganisa ional demands and cons ained esou ces emains a pe inen challenge on he
pa h o sus ainabili y (Lopes de Sousa Jabbou e al.,2020;Pajunen e al.,2016;Mon iel &
Delgado-Ceballos,2014;Eb ahimi & Koh,2021). Unde s anding he associa ed challenges is
c i ical o ad ancing bo h heo e ical and p ac ical knowledge in co po a e sus ainabili y.
Due o he a ie y o sus ainabili y ini ia i es, manage s a e ealising ha in eg a -
ing sus ainabili y is a ac ical oppo uni y ha can le e age hei pe o mance (Ba aglia
e al.,2016;Bux e al.,2020). A s a egic mo e cha ac e ised by exponen ial g ow h in
en i onmen al consciousness, accompanied by a widesp ead adop ion o e minologies
such as “ne ze o”, “eco-e iciency”, “en i onmen ally iendly”, “socially esponsible”,
“g een washing”, and “ci cula economy”, clea ly indica es how sus ainabili y is aking a
cen e ole in o ganisa ional decision making (Mou sellas e al.,2024;F ee e al.,2024;Ik am
e al.,2020;He as-Saiza bi o ia e al.,2022). Un o una ely, he p oli e a ion o amewo ks,
epo ing s anda ds, egula ions, and me ics o quan i ying sus ainabili y has c ea ed
con usion o o ganisa ions abou how bes o p oceed and which me hods o implemen
ende ing sus ainabili y as a ba ie (Lozano,2015;Bebic e al.,2024). O ganisa ional p es-
su es o mee se a ge s ha e led o ci cum en ion o sus ainabili y epo ing equi emen s,
ende ing he p ocess decep i e, wi h educed u gency and igou gi en o sus ainabili y
commi men s compa ed o o he business objec i es (B occa do e al.,2023;Nikula,2022).
Whils ends such as embedding sus ainabili y in ision s a emen s, p omo ing eco-
e iciency measu es, and he enac men o he iple bo om line, epo ing s anda ds a e
inc easingly isible in public ma e ials (Filho e al.,2022;Basi e al.,2024) and wi h public
p essu e and demand o sus ainable p oduc s o cing sus ainabili y highe on he agenda,
nume ous ba ie s and compe ing p io i ies con inue o hinde p og ess (Mou sellas e al.,
2024;Filho e al.,2022;Basi e al.,2024;Bocken & Ge ad s,2020;Geo ge e al.,2016;
Kha e e al.,2021;de Pai a Dua e,2015;Macin y e e al.,2020;Ja ah e al.,2024).
Unlocking he po en ial o CS calls o a clea unde s anding o hese ba ie s and balancing
en i onmen al, social, and economic goals while closing he gap be ween in en ions ( a ge s)
and achie emen s (impac s) (de Pai a Dua e,2015). Failu e o iden i y ba ie s can lead o
a cycle ha canno iden i y he co ec i e ac ions in achie ing posi i e sus ainable ou comes
(Filho e al.,2022;Basi e al.,2024).
P e ious s udies ha e p o ided a de ailed se ies o heo e ical cons uc s o analyse
CS om a b oade lens. The exis ing li e a u e has been linked o agency heo y (S. Li
e al.,2021), heo y o esou ce dependency (Lopes de Sousa Jabbou e al.,2020;Liu
e al.,2023), ins i u ional heo y (Rosa i & Fa ia,2019;Eb ahimi & Koh,2021;Filho e al.,
2022;Kelling e al.,2021), iple-bo om-line heo y (Hubba d,2009), heo y o poli ical
cos s (Milne,2002), s a egic o esigh heo y (Demneh e al.,2023), heo y o legi imacy
Adm. Sci. 2025,15, 161 3 o 33
(Ben enu o e al.,2023), signal, and he uppe echelons heo y (Ben enu o e al.,2023;
Aba ecola & C is o a o,2020;F iske e al.,2023) o explain he complexi y o o ganisa ional
sus ainabili y. Howe e , much o his wo k ocuses on he d i e s o sus ainabili y, wi h
ba ie s discussed shallowly (Lozano,2015;B occa do e al.,2023;Nikula,2022;Bocken
& Ge ad s,2020;Kha e e al.,2021;Ben enu o e al.,2023;Ca mo e al.,2023;Ma ia
e al.,2021;Zhao e al.,2022). Fewe s udies ha e explici ly discussed he ba ie s as ei he
in e nal o ex e nal. Howe e , he e exis s no clea delinea ion o de ine hese ba ie s,
since he desi e o add ess he ansi ional phase a ises, imposing a ba ie . Mo eo e ,
he complex na u e o ins i u ions and s akeholde s canno be sepa a ed and mus be
add essed as a sys em o ensu e a uni ied app oach o hese ba ie s. Some o he widely
discussed ba ie s, hough no limi ed o hese, include he manage ial app oaches, as well
as inancial, echnical, egula o y, and cogni i e ba ie s (Mou sellas e al.,2024;S. Li e al.,
2021;Kong,2013;Tsang e al.,2023;Rod iguez-Fe nandez,2016;Kuppig e al.,2016).
The e is an inc eased conce n om academia, policymake s, and decisionmake s on
how o make o ganisa ions mo e sus ainable. Se e al s udies ha e poin ed ou he need o
adjus he exis ing uni e si y cu iculum o align i wi h he business needs and in eg a e
sus ainabili y in o his cou sewo k (Lozano e al.,2015;Bux e al.,2020;Ba be e al.,2014).
By doing so, his has he po en ial o add ess he exis ing skill gap, especially wi h he
new dynamics o sus ainabili y. Di e en dimensions o co po a e sus ainabili y ha e been
iden i ied ac oss he li e a u e, wi h compliance, anspa ency, us , an inadequa e skill se ,
he alue o sus ainabili y and me hodological issues on epo ing, and he quan i ica ion
o sus ainabili y highligh ed as issues o conce n (Lozano & Ba ei o-Gen,2023;Lozano
e al.,2015;Ceschin,2013;Mou sellas e al.,2024;Ben enu o e al.,2023;Blanco-Po ela
e al.,2017;Ceschin & Vezzoli,2010). F om his li e a u e e iew, we d aw a lis o ba ie s
and g oup hem in o main ba ie s ha can be add essed om a policy pe spec i e, as
u he p esen ed in Table 1. Building on he s udy objec i e, his esea ch aims o iden i y
he p ima y ba ie s o CS and how o s a egically ans o m and align hem wi h o gani-
sa ional sus ainabili y objec i es. By add essing his ques ion, his s udy seeks o b idge
he gap be ween sus ainabili y in en ions and ou comes, p o iding a de ailed analysis o
he s uc u al, cul u al, and economic challenges o ganisa ions ace in hei sus ainabili y
jou ney. This will ac as a gene al guide o any o ganisa ion o p epa e i sel o ackling
sus ainabili y ba ie s. Equally, i will also equip policymake s in de eloping policies
aimed a educing he magni ude o hese ba ie s. Addi ionally, i will p o ide insigh s
o he ins i u ions o highe lea ning on he signi icance o c oss-indus y coope a ion o
ensu e skill gaps a e add essed a ea lie s ages and aligned wi h o ganisa ional needs.
To answe he esea ch ques ion, a sys ema ic li e a u e e iew was conduc ed wi h he
aim o de eloping an in-dep h (uni a y and compac ) unde s anding o CS in a mul i- heo y
con ex and p esen ing he ba ie s o o ganisa ional sus ainabili y. The s udy conside s
CS s udies om 2010 o 2024 o ensu e i cap u es he mos up- o-da e de elopmen s
in academia.
Finally, i is obse ed ha co po a e sus ainabili y ba ie s a e highly complex and
s ongly in e dependen , which in u n equi es a holis ic app oach o ensu e a mul i-ac o
app oach is in place when add essing hese ba ie s. In his sense, due o he b oadness
o CS, his esea ch was delimi ed om in e iewing co po a e o ganisa ions o ge a
glimpse o he ac ual challenges. Mo e de ails on his delimi a ion can be ound in Sec ion 4
(Discussion). Besides his in oduc ion, he p esen esea ch is o ganised in o ou sec ions.
The nex sec ion con empla es on he esea ch me hodology. Sec ion 3add esses he b oad
hema ic a eas de i ed om he SLR; Sec ion 4add esses he discussions and di ec ions
o u u e esea ch. Finally, Sec ion 5desc ibes he conclusions o he s udy ollowed by
bibliog aphic e e ences.
Adm. Sci. 2025,15, 161 4 o 33
Table 1. A lis o co po a e sus ainabili y ba ie s ga he ed om he li e a u e.
Au ho Iden i ied Ba ie s Ti le
(Lozano,2015)
Limi ed skill se on sus ainabili y (Exis ing skills ocus on
ha d echnocen ic o manage ial issues)
Legal compliance
Lack o ins i u ionalised sus ainabili y sys ems in
o ganisa ional cul u es
The abili y o people o accommoda e change
A holis ic pe spec i e on co po a e
sus ainabili y d i e s
(Ceschin,2013)
Cul u al
O ganisa ional
Regula o y
C i ical ac o s o implemen ing
and di using sus ainable p oduc
se ice sys ems: insigh s om
inno a ion s udies and companies’
expe iences
(Mou sellas
e al.,2024)
Lack o ime o de eloping and implemen ing sus ainable
p ac ices
Lack o esou ces and expe ise
High capi al expendi u es o measu e sus ainabili y
Limi ed economical esou ces
Poo o ganisa ional s uc u e
Absence o esea ch and de elopmen
Weak ma ke s uc u e
Inadequa e logis ic in as uc u e
Pe cei ed enable s and ba ie s
impac ing sus ainabili y o small
and medium-sized en e p ises: A
quan i a i e analysis in
ou Eu opean coun ies
(Ash a i e al.,
2019)
Cos associa ed wi h sus ainabili y ac ions
Lack o sus ainabili y compe ences wi hin he o ganisa ion
Limi ed cus ome in e es
Di icul y in implemen ing sus ainabili y p ac ices
Co po a e sus ainabili y in
Canadian and US ma i ime po s
(Pajunen e al.,
2016)
Lack o s ong will and decision o ocus on sus ainabili y
ma ke ing
O ganisa ional epu a ion/cul u e
Lack o clea alue o sus ainabili y o he sha eholde s
Pe cei ed high isk in es men
P oduc ion o ien ed mindse
Value in sus ainabili y: he p ocess
indus y pe spec i e
(Ba aglia e al.,
2016)
Lack o adequa e in o ma ion sys em o da a collec ion
ega ding sus ainabili y issues
Exis ence o many and complex moni o ing sys ems
Weak collabo a ion ac oss wo k oles
Di icul ies in communica ion be ween middle manage s
and ope a ional le els wi h espec o sus ainabili y p ojec s
p omo ed by op manage s
Poo skills o middle manage s wi h espec o new
sus ainabili y- ela ed issues
Resis ance by inance manage s and comme cial op
manage s
Pe cep ion o some middle-class manage s and ope a ional
le els ha some o he p ojec s implemen ed we e aimed a
e alua ing hei pe o mance and con ol hei ac ions
Managing o in eg a ion: a
longi udinal analysis o
managemen con ol o
sus ainabili y
Adm. Sci. 2025,15, 161 5 o 33
Table 1. Con .
Au ho Iden i ied Ba ie s Ti le
(Bux e al.,
2020)
Lack o op managemen commi men
Lack o knowledge
Inadequa e aining
Lack o conce n o epu a ion
Lack o o ganisa ional s uc u e
Inadequa e policy egula ions
Inadequa e cus ome knowledge
Unce ain y abou he e ec i eness o implemen ed
measu es (g eenwashing)
The complexi y in ol ed in sus ainabili y implemen a ion
Time consuming
Lack o s akeholde awa eness
Lack o policy incen i es
P omo ing sus ainabili y h ough
co po a e social esponsibili y
implemen a ion in he
manu ac u ing indus y: An
empi ical analysis o ba ie s using
he ISM-MICMAC app oach
(Ik am e al.,
2020)
S uc u e and dynamics o co po a e go e nance
Co po a e awa d and ecogni ion
Managemen and audi o co po a e go e nance
Co po a e go e nance accoun abili y
Con lic o in e es in co po a e go e nance
Public–p i a e pa ne ship in sus ainabili y
Indi ec impac s o p oduc
Compliance wi h p oduc s and policies
P oduc esea ch and de elopmen
Reduced lexibili y a e in eg a ion
Inc ease in bu eauc acy due o in e wining
CSR and sus ainabili y ac i i ies expendi u e
Economic and inancial policy and s a egy
Employee inhouse aining
The social dimensions o co po a e
sus ainabili y: an in eg a i e
amewo k including
COVID-19 insigh s
(Bebic e al.,
2024)
Human- esou ce challenges
Concep ual ambigui y
Legal complexi ies
S anda disa ion gaps
Rapid implemen a ion p essu es
Explo ing he ba ie s and d i e s
o ESG in he Ge man Mi els and:
a quali a i e analysis o mechanical
and plan enginee ing companies
(Filho e al.,
2022)
Supply-chain complexi y
Inadequa e ins i u ion policies
Lack o employee engagemen
Ine ec i e implemen a ion
Lack o expe ise de elopmen
Lack o esou ces
Managemen con ol
Inadequa e awa eness
Ba ie s o ins i u ional social
sus ainabili y
(Basi e al.,
2024)
Insecu i y o da a s o age
Lack o us
Lack o op managemen suppo
Resis ance o change o he new echnology
Lack o skilled wo k o ce
Da a b eeches
Poo ne wo k secu i y
Re iew o enable s and ba ie s o
sus ainable business p ac ices
in SMEs
Adm. Sci. 2025,15, 161 6 o 33
Table 1. Con .
Au ho Iden i ied Ba ie s Ti le
(Bocken &
Ge ad s,2020)
Financial pe o mance indica o s as a p oxy o
sha eholde alue
Low ole ance o unce ain y
Sho - e m in es men belie s
Siloed hinking
Lack o awa eness
Lack o unde s anding sus ainable business model
inno a ions
Lack o skills in sus ainabili y
Inadequa e inancial esou ces
Ba ie s and d i e s o sus ainable
business model inno a ion:
o ganisa ion design and dynamic
capabili ies
(Geo ge e al.,
2016)
Unclea oles and esponsibili ies o sus ainabili y
Lack o knowledge abou sus ainabili y concep s and scope
Employee mindse ocused on scope
Es ablishing o mal sus ainabili y amewo ks ac oss key
ocus a eas
Se ing up wo king g oups
Es ablishing a sus ainabili y uni
Coming up wi h sus ainabili y champions in subsidia ies
P esence o absence o sus ainabili y councils and s a egies
in he o ganisa ion
Sus ainabili y pe o mance measu es and e alua ion limi ed
o ce ain depa men s
Scan y in o ma ion in sus ainabili y epo s
Sepa a e sus ainabili y planning p ocesses concen a ed in
he HQs
Measu ing, acking and quan i ica ion o he added alue
by adop ion o sus ainabili y measu es
Meaning o sus ainabili y no ully comp ehended
O ganisa ional silos
Sus ainabili y educa ion and aining concen a ed on
speci ic employees
Mone a y impac o sus ainabili y is no calcula ed
sys ema ically
Minimal s a egic deploymen o sus ainabili y
Ba ie s o and enable s o
sus ainabili y in eg a ion in he
pe o mance managemen sys ems
o an oil and gas company
(Kha e e al.,
2021)
Inadequa e budge a y alloca ion
Lack o ime amid unning day- o-day ac i i ies
Con lic o in e es om s akeholde s
Lack o knowledge and skills by s a and managemen
Ba ie s and d i e s o
en i onmen al sus ainabili y:
Aus alian ho els
(Ben enu o
e al.,2023)
Legal sys em
Economics and inance
Cul u al sys em
Technological sys em
Educa ion and wo k
A sys ema ic li e a u e e iew on
he de e minan s o sus ainabili y
epo ing sys ems
(B occa do
e al.,2023)
Pe o mance ensions and p essu e om managemen
P io i isa ion o sho - e m g ow h
De iciency o skills o implemen sus ainabili y
S anda dised ope a ional p ocedu es
Fixed inancial budge s
Lack o knowledge, me hods, and ools o measu e
sus ainabili y
Con ingency-based analysis o he
d i e s and obs acles o a success ul
sus ainable business model:
seeking he uncap u ed alue
Adm. Sci. 2025,15, 161 7 o 33
Table 1. Con .
Au ho Iden i ied Ba ie s Ti le
(Kuppig e al.,
2016)
Financial cons ain
Inadequa e capi al
Insu icien inancial payback
Lack o con idence in echnology
Limi ed expe ise
Limi ed in o ma ion
Risk o p oduc ion dis up ion
Lack o s a awa eness
Di icul y in coo dina ion be ween uni s wi hin he company
Implemen a ion o sus ainabili y
imp o emen s a he acili y le el:
mo i a ions and ba ie s
(Ba be e al.,
2014)
Inadequa e esou ces
Limi ed ime
Insu icien collabo a ion wi h he indus y
In eg a ing sus ainabili y in o
business cu icula: Uni e si y o
New Hampshi e case s udy
(Blanco-Po ela
e al.,2017)
Lack o communica ion
Lack o us
Th ea o job secu i y/s a us
G oup cul u e
Lack o commi men
Bu eauc acy
Lack o in e disciplina y collabo a ion
Lack o aining
Lack o ins i u ional ac ion plan o in eg a ion o
sus ainabili y
Lack o inancial esou ces
Towa ds he in eg a ion o
sus ainabili y in highe -educa ion
ins i u ions: a e iew o d i e s o
and ba ie s o o ganisa ional
change and hei compa ison
agains hose ound in companies
(O. Mon &
Lindhq is ,
2003)
The quan i ica ion o he alue o sus ainabili y o he
o ganisa ion
Cla i ying he concep o
p oduc -se ice sys em
(Luzzani e al.,
2021)
Complexi y in da a managemen
Poo in e nal e-skills
Blockchain echnology in he wine
chain o collec ing and add essing
sus ainable pe o mance: an
explo a o y s udy
(Pede sen &
Ande sen,
2015)
Ex e nal ba ie s ( igidi y o managemen o change)
Regula o y amewo ks
Complexi y o he alue chain
Sus ainabili y inno a o s and
ancho d agge s: a global-expe
s udy on sus ainable ashion
(Singh &
Rahman,2021)Complexi y and in e connec edness o s akeholde s
In eg a ing co po a e sus ainabili y
and sus ainable de elopmen goals:
owa ds a mul i-s akeholde
amewo k
(Kodua e al.,
2022)
Lack o suppo om managemen
Inadequa e knowledge among employees in add essing
en i onmen al issues
Inadequacy o echnological suppo
Lack o inancial esou ces
Lack o en i onmen al managemen knowledge
Vagueness o g een alue
Complex go e nmen policies and egula ions
Ba ie s o g een human esou ce
managemen implemen a ion in
de eloping coun ies.
(Ga das e al.,
2018)
Poo in as uc u e
Complex supply chains
Lack o su icien go e nmen policies
Low le el o in eg a ion
Skills sho age
Lack o posi i e b and image
Modelling he challenges o
sus ainabili y in he ex ile and
appa el (T&A) sec o : A
Delphi–DEMATEL app oach
Adm. Sci. 2025,15, 161 8 o 33
Table 1. Con .
Au ho Iden i ied Ba ie s Ti le
(Pede sen e al.,
2019)
Exis ence o b oad s akeholde s
Lack o p ope communica ion o consume s
Lack o sui able in as uc u e
High cos o ini ia i es
Lack o inhouse skills o epai and emanu ac u e
Lack o suppo ing egula ions
(Guix e al.,
2019)
Cogni i e
O ganisa ional
Technical
Ma e iali y: s akeholde
accoun abili y choices in ho els’
sus ainabili y epo s
(Oyedijo e al.,
2024)
Cos o sus ainabili y
Knowledge gap
Lack o in as uc u e
Supply-chain complexi y
Mul i- ie sus ainable supply-chain
managemen : a case s udy o a
global ood e aile
(Do ado e al.,
2022)Inadequa e s akeholde engagemen by manage s
En i onmen al policy and
co po a e sus ainabili y: he
media ing ole o en i onmen al
managemen sys ems in ci cula
economy adop ion
(Naeem & Neal,
2012)
Lack o o e all sys ema ic app oaches o in eg a e
sus ainabili y in o business cu icula
Sus ainabili y in business educa ion
in he Asia Paci ic egion: a
snapsho o he si ua ion
(Al omon e
e al.,2014)
Lack o a legisla i e amewo k ha c ea es eal d i e s
and demands.
Lack o a long- e m ision and inancial incen i es o
p omo e inno a ion in design
Mapping he way o wa d:
educa ion o sus ainabili y in
a chi ec u e and u ban design
(Sei e ,2018)Leng hy and in ol ing documen a ion p ocess
Lack o knowledge and s a awa eness
The ba ie s o olun a y
en i onmen al managemen
sys ems- he case o EMAS in
hospi als
(Kos e e al.,
2019)
Cul u al cogni i e d i e
No ma i e d i e
Regula o y
The ad oca e’s own challenges o
beha e in a sus ainable way: an
ins i u ional analysis o ad ocacy
NGOs
(Schöggl e al.,
2024)
Unclea link o p o i abili y
Lack o op managemen suppo
Di icul ies in handling ade-o s
High ope a ional cos s
Lack o in eg a ion o sus ainabili y in he co po a e s a egy
Di icul ies in in eg a ing alue-chain ac o s
Global a ia ion in legisla ion
Lack o cus ome demand
High cos in inancial and human esou ces
Di icul ies o ope a ionalize sus ainabili y
Di icul ies in es ablishing a mul idisciplina y and
mul i-depa men app oach
Employees eluc ance o adop sus ainabili y p ac ices
Inadequa e sus ainabili y knowledge
Lack o en i onmen al and social impac pe o mance da a
De iciency in exis ing assessmen and epo ing ools
Lack o new ools
Ba ie s o sus ainable and ci cula
p oduc design—a heo e ical and
empi ical p io i isa ion in he
Eu opean au omo i e indus y
Adm. Sci. 2025,15, 161 15 o 33
ac ions ac oss di e en o ganisa ions. This has been blu ed u he by sus ainabili y
cynical ac ics in a as -g owing business en i onmen (Po e e al.,2016;Ca michael,2022).
Va da i e al. (2020) explains he in icacies o CS cu ing ac oss an adap a ion o economic,
en i onmen al, and social ac o s o he ac i i ies and mechanisms o co po a e decision
making coupled wi h he p inciples o go e nance and isk managemen (Va da i e al.,
2020). A b oad and complex unde aking which canno be sol ed by a one-size- i s-all
app oach, as elabo a ed in Figu e 1. Depending on he size, na u e, and speci ici y o
each o ganisa ion, a s a egic app oach o add ess CS o p omo e i s success is c i ical.
Mou sellas e al. (2024) explains how SMEs expe ience di e en ba ie s ha canno be
compa ed o la ge o ganisa ions and mus be iewed di e en ly om la ge o ganisa ions
(Mou sellas e al.,2024).
Adm. Sci. 2025, 15, x FOR PEER REVIEW 15 o 35
Figu e 1. The complexi ies o an o ganisa ion’s jou ney owa ds sus ainabili y and he ba ie s
which may hinde p og ession. Sou ce: Au ho s’ elabo a ion based on he li e a u e.
The o ganisa ional capaci y includes a b oade social and en i onmen al aspec s,
whils ad ancing he iple-bo om-line app oach o ensu e a balance be ween people,
plane , and p o i (A agón & Macedo, 2010; Aguile a e al., 2021; Bowen & A agon-Co ea,
2014
).
Do ado e al. (2021) e alua ed 85 Spanish manu ac u ing companies’ en i onmen al
and co po a e policies and ound ou hose companies ha had en i onmen al
managemen sys ems in place had a posi i e e ec on sus ainabili y. Simila ba ie s a e
epo ed by
Chowdhu y e al.
(2023) in e alua ing op ions o mi iga ing ba ie s o supply-
chain sus ainabili y. Howe e , hey ecommended he need o manage s o show new
leade ship app oaches by explo ing ad ancing s akeholde engagemen on he new on .
Kos e e al. (2019) e alua es how NGOs a e changing hei ad ocacy ole o lead in
sus ainabili y implemen a ion and epo ed ha cogni i e and ins i u ional no ms a e
main ba ie s. To unde s and how such engagemen s can be unde aken, Ba be e al.
(2014) e alua ed how sus ainabili y can be in eg a ed in o he business cu icula and
emphasised ha ins i u ional o ganisa ions and business mus come oge he and e hink
hei oles in sus ainabili y, as sus ainabili y can be i mly en enched wi hin he exis ing
s uc u es wi hou incu ing u he cos s. Howe e , his mus be app oached wi h
cau ion o ensu e indi idual in e es s do no o e ide he o ganisa ional goals.
Con lic ing and p oli e a ing egula ions u he ampli y his issue, p esen ing
sus ainabili y as a ba ie o o ganisa ional pe o mance (Filho e al., 2022; Se yaningsih
e al., 2024; Lozano e al., 2016; Siew, 2015). Mo eo e , he legal en i onmen wi hin which
o ganisa ions ope a e necessi a es a b oade pe spec i e han p o i making, equi ing
ac i e pa icipa ion in socie y. Howe e , he lack o cohe en policy in in eg a ing
o ganisa ions in o he socie y elabo a es on he complexi y o sus ainabili y. Al omon e e
al. (2014) e alua ed he sus ainabili y o he buil -up en i onmen highligh s knowledge
and egula o y s anda ds as he main ba ie s o he u u e o he sec o . His o ically, he e
a e new de elopmen s cu ing ac oss om co po a e social esponsibili y (CSR) o he
en i onmen al social go e nance (ESG) (Geo ge e al., 2016; Tsang e al., 2023; Kuppig e
al., 2016; Pede sen e al., 2019; Boge s e al., 2022; Haas, 2017) o ensu e he o ganisa ions
gain legi imacy and p e en legal sanc ions. Bebic e al. (2024) epo ed legal complexi ies,
Figu e 1. The complexi ies o an o ganisa ion’s jou ney owa ds sus ainabili y and he ba ie s which
may hinde p og ession. Sou ce: Au ho s’ elabo a ion based on he li e a u e.
The o ganisa ional capaci y includes a b oade social and en i onmen al aspec s,
whils ad ancing he iple-bo om-line app oach o ensu e a balance be ween people,
plane , and p o i (A agón & Macedo,2010;Aguile a e al.,2021;Bowen & A agon-Co ea,
2014). Do ado e al. (2022) e alua ed 85 Spanish manu ac u ing companies’ en i onmen al
and co po a e policies and ound ou hose companies ha had en i onmen al managemen
sys ems in place had a posi i e e ec on sus ainabili y. Simila ba ie s a e epo ed by
Chowdhu y e al. (2023) in e alua ing op ions o mi iga ing ba ie s o supply-chain
sus ainabili y. Howe e , hey ecommended he need o manage s o show new leade ship
app oaches by explo ing ad ancing s akeholde engagemen on he new on .
Kos e e al. (2019) e alua es how NGOs a e changing hei ad ocacy ole o lead in
sus ainabili y implemen a ion and epo ed ha cogni i e and ins i u ional no ms a e main
ba ie s. To unde s and how such engagemen s can be unde aken, Ba be e al. (2014)
e alua ed how sus ainabili y can be in eg a ed in o he business cu icula and emphasised
ha ins i u ional o ganisa ions and business mus come oge he and e hink hei oles
in sus ainabili y, as sus ainabili y can be i mly en enched wi hin he exis ing s uc u es
wi hou incu ing u he cos s. Howe e , his mus be app oached wi h cau ion o ensu e
indi idual in e es s do no o e ide he o ganisa ional goals.
Adm. Sci. 2025,15, 161 16 o 33
Con lic ing and p oli e a ing egula ions u he ampli y his issue, p esen ing sus-
ainabili y as a ba ie o o ganisa ional pe o mance (Filho e al.,2022;Se yaningsih e al.,
2024;Lozano e al.,2016;Siew,2015). Mo eo e , he legal en i onmen wi hin which
o ganisa ions ope a e necessi a es a b oade pe spec i e han p o i making, equi ing
ac i e pa icipa ion in socie y. Howe e , he lack o cohe en policy in in eg a ing o gan-
isa ions in o he socie y elabo a es on he complexi y o sus ainabili y. Al omon e e al.
(2014) e alua ed he sus ainabili y o he buil -up en i onmen highligh s knowledge and
egula o y s anda ds as he main ba ie s o he u u e o he sec o . His o ically, he e
a e new de elopmen s cu ing ac oss om co po a e social esponsibili y (CSR) o he
en i onmen al social go e nance (ESG) (Geo ge e al.,2016;Tsang e al.,2023;Kuppig
e al.,2016;Pede sen e al.,2019;Boge s e al.,2022;Haas,2017) o ensu e he o ganisa ions
gain legi imacy and p e en legal sanc ions. Bebic e al. (2024) epo ed legal complexi ies,
s anda disa ion gaps, and apid implemen a ion p essu es as he main ba ie s o ESG
implan a ion ac oss mechanical and plan enginee ing companies in Ge man.
P o i making is a majo d i e o co po a e o ganisa ions (Pajunen e al.,2016;Milne,
2002). F om a b oade pe spec i e, sus ainabili y is iewed as a ac o ha a ec s he
inancial posi ion o o ganisa ions, hus ei he inc easing o dec easing he inancial gap
(Chowdhu y e al.,2023;Se yaningsih e al.,2024;Apolloni e al.,2024;Ch is ie,2021), as
p esen ed in Figu e 1. I no balanced, o ganisa ions a e blu ed by p o i maximisa ion
ying o educe associa ed cos s, esul ing in a scena io ha can be iewed as a “p o i
ision unnel” which is depic ed by he inance gap in Figu e 1. Any sus ainabili y measu e
in oduces an ex a cos o he o ganisa ion, igge ing manage s o only ocus on how
o ensu e ha p o i is no a ec ed “p o i ision unnel”, limi ing i s abili y o maximise
sus ainabili y success ac o s in bo h sho - e m and long- e m plans (Apolloni e al.,2024;
Ch is ie,2021). This p oblem can be sol ed by b oadening he scope o e alua ion om he
iple-bo om-line model and in eg a ing SDGs o ensu e o ganisa ional sus ainabili y is
ancho ed on a amewo k ha all inco po a es all elemen s o CS in o business ope a ions
(Singh & Rahman,2021). Pajunen e al. (2016) e alua ed he alue o sus ainabili y om
he indus y pe spec i e and epo ed ha well-in eg a ed and esponsible en i onmen al
measu es end o imp o e inancial pe o mance.
F om a me hodological poin o iew, CS pe o mance e alua ion is a complex un-
de aking, a ibu ed o he con e gence o social, en i onmen al, and economic ma e s
(Mon iel & Delgado-Ceballos,2014). Al hough hese aspec s could be e alua ed sepa-
a ely, he complexi y o he con e gence has led o di e gen iews om esea che s,
academicians, and policymake s in deli e ing s andalone me hodologies and app oaches
o quan i y co po a e go e nance (Se yaningsih e al.,2024;Y. Li e al.,2024;Lozano e al.,
2016;de Villie s e al.,2022). The complexi y o me hodologies o quan i y co po a e sus-
ainabili y co ela es o he lack o abili y, s emming om an inabili y o human esou ces
o adequa ely de elop and implemen a sha ed g een ision o he company (Mou sellas
e al.,2024;Kha e e al.,2021;Apolloni e al.,2024). This is u he agg a a ed by a lack o
g een skills ha could ad ance co po a e sus ainabili y (Fuchs,2024).
Technological ad ancemen coupled wi h wide adop ion and applica ion is gaining
momen um ac oss CS (Ba aglia e al.,2016;Ka aszewski e al.,2021). Howe e , a lack
o g een skills and me hodological amewo ks has led o he de elopmen o “Blackbox
AI ools” o de ine he meaning o sus ainabili y o o ganisa ions (Kücükgül e al.,2022;
Pede sen & Ande sen,2015;Siew,2015). Emb acing he use and applica ion o blockchain
echnology has he po en ial o answe hese needs (Luzzani e al.,2021;Ka aszewski e al.,
2021). Pede sen and Ande sen (2015) emphasise he signi icance o e hinking exis ing
skills and knowledge ac oss he ashion indus y o do away wi h sus ainabili y d agge s
o he sec o . They ecommend a pa ne ship be ween he academia and he indus y o
Adm. Sci. 2025,15, 161 17 o 33
design a skillse aimed a ad ancing sus ainabili y while add essing he knowledge gaps.
A lack o pa ne ship is mo e likely o widen he gap, leading o ma ginalisa ion o he
academia (Ba be e al.,2014;Pede sen & Ande sen,2015). The impac o ma ginalisa ion
can be associa ed wi h delayed ma ke en y o ea ly ca ee s, as he ma ke bias leads o a
ocus only on expe ienced wo ke s whe e, in mos ins ances, he new g een skills migh no
be a ailable o hem (Wie enga e al.,2024). Simila indings a e epo ed by Kha e e al.
(2021) in he case o Aus alian ho els, whe e lack o knowledge and skills in sus ainabili y
a e a majo ba ie .
Technological h ea s a e educing sus ainabili y pe o mance due o he complexi y
o he epo ed da a and in o ma ion (Basi e al.,2024;Apolloni e al.,2024;Ogun egbe
e al.,2022). Al hough he e is no clea e idence, he e exis s a mixed ela ionship be ween
echnology and sus ainabili y c ea ing a wide dispa i y wi h only economic gains being
ad anced a he expense o sus ainabili y (Liu e al.,2023;Luzzani e al.,2021). Consid-
e ing his, he esea ch iden i ied six clus e s o ba ie s which a e u he discussed in
Figu e 1abo e.
3.1. Finance Gap
A complex ela ionship exis s be ween p o i abili y and co po a e sus ainabili y as
he e is no clea e idence as o whe he i s posi i e o nega i e (Mou sellas e al.,2024;
Ben enu o e al.,2023). Manage s o p o i able o ganisa ions end o use sus ainabili y
objec i es o pe sonal gains such as ensu ing hei posi ions and inc easing hei le el o
enume a ions (Kha e e al.,2021;F ias-Acei uno e al.,2014). In con as , when o ganisa-
ions a e incu ing losses, and he manage s a e equi ed by law o epo sus ainabili y
p og ess, p o i abili y becomes a ba ie o sus ainabili y (Mou sellas e al.,2024;La inaga-
González,2010). In such ins ances, p o i abili y is iewed as an indica o o in es men
quali y, a he han i s impac on he en i onmen (Oyedijo e al.,2024;Y. Li e al.,2024).
This necessi a es s iking a balance be ween p o i abili y and sus ainabili y, as mos o gani-
sa ions will only publish hei p og ess whene e hey ha e posi i e e u ns, as opposed o
when hey a e making losses (de Villie s e al.,2022).
Con a y o he poli ical cos heo y, whe e o ganisa ions ough o olun a ily decla e
sus ainabili y p og ess, manage s end o lean owa ds esou ce a ailabili y o espond o
ma ke o ces, depending on whe he hey ope a e in a bank o ma ke -based economy
(Rosa i & Fa ia,2019;Rod iguez-Fe nandez,2016;Y. Li e al.,2024). F om a g ow h
pe spec i e, o ganisa ions wi h g ea e g ow h oppo uni ies will in es mo e esou ces
in o sus ainabili y. Mou sellas e al. (2024) highligh ed he lack o esea ch and de elopmen
as a majo ba ie o SMEs, which can be associa ed wi h hei small capi al, which limi s
hem om in es ing in R&D. Howe e , his app oach is majo ly d i en by he desi e o
educe cos s while limi ing in o ma ion asymme y (Ch is ie,2021). I no well balanced,
sus ainabili y can ad e sely in luence sha eholde weal h and hus he company alue o
p o i abili y, widening o na owing he inance gap (Kha e e al.,2021;
B own e al.,2006
).
O he acc ued cos s which nega i ely impac p o i abili y include, bu a e no lim-
i ed o, he abili y o pay highly skilled sus ainabili y expe s and consequen ly puni i e
go e nmen ines due o a lack o compliance (Mou sellas e al.,2024;Nikula,2022;S. Li
e al.,2021;Y. Li e al.,2024;Ch is ie,2021). Simila ly, his can be iewed om he lens
o manage ial oppo unism, which has an ad e se e ec on he inancial pe o mance
when ad ancing social and en i onmen al ac i i ies (Y. Li e al.,2024). A challenge u he
agg a a ed when sha eholde s decide o engage in indi idual bene i s a he expense o
an o ganisa ion (Jian e al.,2024). Y. Li e al. (2024) e alua ed he e ec o en i onmen al
policy on co po a e sus ainabili y and ound ha s ingen egional assessmen s coupled
wi h high in es men cos s coupled wi h low-quali y en i onmen al disclosu e in o ma ion
Adm. Sci. 2025,15, 161 18 o 33
we e main ba ie s o lis ed companies’ sus ainabili y (Y. Li e al.,2024). This necessi a ed
he need o anspa ency o ensu e companies do no conside sus ainabili y as a hidden
cos , hus inc easing hei willingness o in es in sus ainabili y.
Un o una ely, he e exis mixed ela ionships be ween sus ainabili y and o ganisa-
ional p o i abili y (Pajunen e al.,2016;Hubba d,2009). Capi al cos s associa ed wi h
membe ship, compliance, and associa ed e o s a e seen as an impedimen o sus ainabili y
implemen a ion (G ego y e al.,2014). To mi iga e he isks associa ed wi h hese cos s,
en i ies end o de ia e owa ds low- isk p o iles o a ac in es o s. This mos ly common
in ol es “sin”, i.e., indus ies wi h a high ca bon isk, whe e an ex a cos mus be incu ed
o ensu e such indus ies emain compe i i e. The jus i ica ion p ocess o all he sus ain-
abili y ac i i ies in a i m a ac s an audi ing p ocess which inc eases he ope a ional cos s.
The addi ional cos coupled wi h esis ance o change wi hin he o ganisa ion is mo e likely
o esul in hidden cos s, nega i ely impac ing he o ganisa ion po olio (G ego y e al.,
2014;Ng & Rezaee,2015).
To o e come associa ed cos s, mos o ganisa ions a e explo ing anspa ency o sus-
ainabili y. To legi imise hei ac ions and commi men owa ds sus ainabili y, o ganisa ions
a e in es ing conside able esou ces in p oducing epo s o inc ease o ganisa ions’ us
le els (Xia e al.,2023). Howe e , anspa ency epo s ace c i icism ega ding hei legi i-
macy, he me hodologies used, and he unce ain y as o whe he such o ganisa ions a e
genuine o i i is a ac ic agains g eenwashing claims (Xia e al.,2023;Khos oshahi e al.,
2021). The e o e, educing any unde aking ha would b oaden he inance gap while
na owing he p o i ma gin has a highe chance o limi ing o ganisa ional pe o mance
wi hin he p o i - unnel scope.
3.2. Sus ainabili y Repo ing S anda ds and P o ocols
O ganisa ional sus ainabili y epo ing is a leng hy p ocess in ol ing a g ea deal o
in o ma ion (Ben enu o e al.,2023;Pa idhi & Ri ika,2024). In line wi h he olun a y
disclosu e heo y, o ganisa ions may sha e in o ma ion olun a ily wi h he aim o educ-
ing in o ma ion asymme ies (Ben enu o e al.,2023). Howe e , in ins ances whe e he
cos ou weighs he bene i s, his p ocess inc eases he capi al cos , becoming a ba ie o
sus ainabili y. Pa idhi and Ri ika (2024) highligh he esou ce cons ain s coupled wi h he
in ica e na u e o epo ing me ics measu emen s ac oss sus ainabili y as majo ba ie s.
Simila indings a e epo ed by Ceschin (2013) in an e alua ion o he c i ical ac o s
o implemen ing and di using inno a ions o six companies as pa o sus ainabili y,
whe e he highligh s egula o y ba ie s. He epo ed ha mos companies do no in e nally
ewa d sus ainabili y, which u he c ea es a ba ie when he go e nmen in oduces
policies aimed a a ac ing co po a e sus ainabili y. In explo ing he ole o public policy
in o e coming ba ie s o sys ems inno a ion, O. Mon and Lindhq is (2003) highligh ed
how a well-s uc u ed egula o y amewo k can educe high up on cos s, inc easing
awa eness ac oss he o ganisa ion and hus educing egula o y unce ain ies which a e
ba ie s o o ganisa ional sus ainabili y.
The cos associa ed wi h epo ing limi s hose companies wi h less esou ces, bu
since hey a e legally bound depending on hei ju isdic ion, hese o ganisa ions end o
p o ide ambiguous and un e i iable epo s o demons a e en i onmen al compliance
(Milne,2002). Til e al. (2021), in assessing he s a e o business sus ainabili y epo ing in
sub-Saha an A ica, highligh s how he olun a y epo ing amewo ks can signi ican ly
c ea e a ba ie in embedding social no ms coupled o he changes in he egula o y
equi emen s. This is a p ac ice ha goes agains signal heo y, which emphasises he
impo ance o obus in o ma ion in educing asymme ies while c ea ing alue o all, as
g ounded in s akeholde heo y (Mahajan e al.,2023). This p ac ice in inges assu ance and
Adm. Sci. 2025,15, 161 19 o 33
anspa ency p inciples in sus ainabili y (Tang & Higgins,2022;Xia e al.,2023;Khos oshahi
e al.,2021;Da e al.,2022). In iew o he poli ical-cos - heo y pa adigm, o ganisa ions
will only p o ide in o ma ion o educe associa ed poli ical cos s and bene i s om s a e
subsidies (de Villie s e al.,2022;Roe,1991;G ay,2010). This c ea es un ai g ound o
sus ainabili y o be implemen ed by o ganisa ions.
The olun a y na u e o he epo ing p ocess comes a inc eased cos o he o -
ganisa ion (La inaga-González,2010). The esou ce-dependence heo y sugges s ha
o ganisa ions o en op o he cheapes op ion on he ma ke , esul ing in inconsis encies
in epo ing p ocedu es (Dickins & U el,2023). This can be ela ed o why egula o s a e
op ing o quali y-assu ance se ices om hi d pa ies o p omo e anspa ency, albei a
an inc eased cos o e i y and alida e sus ainabili y epo s, c ea ing an impa ial g ound
and hus illegi ima ising he us le els (de Villie s e al.,2022;Da e al.,2022). Simila ly,
he wide a ie y o s anda ds makes i di icul o expe s and companies o wo k oge he
o come up wi h in e ope able s anda ds. A si ua ion u he compounded by he inancial
need and human wo k o ce equi ed o achie e in e ope abili y o s anda ds om he
exis ing egula ions (de Villie s e al.,2022).
The complexi y associa ed wi h epo ing s anda ds is compounded by audi ing and
epo ing pa ies ying hei bes o inc ease assu ance (G ay,2010). This is a dis up i e
p ocess and is d i ing a change om echnological and s a egic ope a ions o e hically
guided p ocesses. Howe e , c ea ing he balance be ween p ac ical and e hical issues o
epo ing amids as -changing echnology makes i ha de o o ganisa ions and manage s
o c ea e an illusion when epo ing on sus ainabili y. Simila ly, baseline da a a e also ha d
o ob ain o many, when we a e baselining, i i p esen ly does no conside ac ion al eady
engaged in.
The adop ion o “one size- i s all” o di e en companies is a ba ie (Mou sellas
e al.,2024;Se yaningsih e al.,2024). Di e si y in da a and epo ing sys ems inc eases he
cos s eams om he ini ial in es men , leading o unce ain y on a e u n on in es men .
This unce ain y gap is mo e likely o o e whelm in es o s and s akeholde s ac oss o gani-
sa ions. The e o e, u u e epo ing s anda ds a e likely o eme ge because o co po a e
and pe o mance de ia ion om he inancial audi ing based on an e hically d i en holis ic
app oach wi h he po en ial o cap u e sus ainabili y epo ing (Dickins & U el,2023).
Simila ly, he e has been inc eased adop ion o a ing sys ems by companies o jus i y
hei commi men o sus ainabili y epo ing in he ma ke (A is izábal-Monsal e e al.,
2022;Be na di e al.,2017). Howe e , he e exis s a gap in anspa ency in hese a ing
sys ems (Basi e al.,2024). In es o s equi e de ailed in o ma ion on hese a ings, and he
ime spen on esponding o hese eques s and deli e ing epo s is mos likely o limi
he implemen a ion o o ganisa ional s a egies and goals (Geysi,2024;Tang & Higgins,
2022;Xia e al.,2023;Khos oshahi e al.,2021). Despi e a high demand o anspa ency,
da a b eaches, a lack o us , and poo ne wo k secu i y a e key ba ie s iden i ied ac oss
SMEs’ sus ainable business p ac ices (Basi e al.,2024).
3.3. O ganisa ional Go e nance and Leade ship
Companies ope a ing wi hin a agile and dynamic business en i onmen , a e o ced
o e hink leade ship in esponse o change. The as -e ol ing pace wi hin CS can be
a ibu ed o he eplacemen o co po a e social esponsibili y (CSR) wi h en i onmen al
social go e nance (ESG) (Tsang e al.,2023;Ng & Rezaee,2015). Simila ly, i explains
he “G” in ESG and i s undamen al ole in embedding, moni o ing, and e alua ing an
o ganisa ion’s p og ess. Despi e he con inued emphasis on he impo ance o co po a e
go e nance in sus ainabili y, many o ganisa ions ha e been eluc an due o he complexi y
o sus ainabili y and he dynamics in ol ed in implemen a ion, epo ing, moni o ing, and
Adm. Sci. 2025,15, 161 20 o 33
p og essing imp o emen (F eund & He nandez-Maski ke ,2021;Ng & Rezaee,2015).
Cogni i e ba ie s such as he cul u e o company leade ship may signi ican ly in luence
how hey iew in e nal and ex e nal p oblems and hus decision making (Aba ecola &
C is o a o,2020;F ase e al.,2022;Ma oh e al.,2024). The si ua ion wo sens when o gani-
sa ional leade ship does no gua d s akeholde s’ in e es s om oppo unis ic beha iou s
(Lopes de Sousa Jabbou e al.,2020). F ase e al. (2022), while e alua ing how local p o-
cu emen was a p oxy o sha ed alue and sus ainable de elopmen in he mining sec o
in Mongolia, epo ed ha he communi y iewed he lack o suppo by he in e na ional
company (poo CSR) as a ba ie o sus ainable de elopmen (F ase e al.,2022). This case
can be applied o any o ganisa ion o ensu e ha s onge CSR and communi y engagemen
play a signi ican ole in i s sus ainabili y ision (Jian e al.,2024).
To ensu e co-exis ence wi h he socie y, o ganisa ions a e ad oca ing o s a egic and
sus ainable co po a e go e nance o o e come oppo unis ic beha iou s and leade ship
challenges (Kong,2013;Ma oh e al.,2024;Jian e al.,2024). Zhao e al. (2022) epo ed
suppo om he op managemen as he main d i e o deca bonisa ion ac oss he UK
plas ics supply chain and, he e o e, a lack o suppo is a majo ba ie o sus ainabili y
(Zhao e al.,2022). Kong (2013) a gues ha i no well balanced, sus ainabili y in he
con ex o co po a e go e nance is mo e likely o eplace he ole o mino i y sha eholde s
(Ik am e al.,2020). This is mo e likely o dis up he ope a ions o an o ganisa ion, hus
hinde ing alue c ea ion, and may c ea e a majo challenge o co po a e go e nance on
how o minimise con lic s (Kücükgül e al.,2022;G ego y e al.,2014).
Co po a e go e nance ac o s end o aise con lic ing goals, wi h he majo i y ocusing
on he isk-a e se op ions, ensu ing hey can a oid pu suing en i onmen ally sus ainable
ou comes (Jian e al.,2024;G ego y e al.,2014;Ng & Rezaee,2015). Such a gumen s a e
ela ed o high in es men cos s in upg ading he exis ing in as uc u e and aining he
exis ing wo k o ce. Ng and Rezaee (2015) e alua ed he impac o CSR on capi al cos
and epo ed ha social sus ainabili y is nega i ely associa ed wi h he cos o capi al.
Addi ionally, powe con lic s on how o moni o la ge sha eholde s and he boa d o
di ec o s can nega i ely a ec sus ainabili y goals (de Villie s e al.,2011).
Del ing u he in o he na u e o owne ship, esea ch indica es ha he na u e o
owne ship de e mines sus ainabili y inclina ion le el (Ma oh e al.,2024;Jian e al.,2024).
Owne ship ypes in luence o ganisa ional en i onmen al ou comes in a ying deg ees,
om amily-owned i ms o s a e and ins i u ional in es o s (Jian e al.,2024;Richa ds e al.,
2017). Family i ms a e mo e likely o in es in ini ia i es— aking on an en i onmen al
s a egy only i he e is amily commi men and long- e m o ien a ion (Calza e al.,2016).
On he o he hand, s a e-owned companies ha e a g ea e capaci y o abso b ex e nali ies
and can implemen sus ainabili y in line wi h he s a e commi men (Calza e al.,2016). The
only challenge a ises when he s a e mus ul il he pollu e -pays p inciple, whe e hese
o ganisa ions do no commi o he le ies cha ged (Khan,2015). This becomes a ba ie on
how o inc ease commi men and disclose en o cemen commi men , unless i is d i en
solely by he s a e. I also aises he ques ion as o how he o ganisa ions wi h boa ds
manage his complexi y.
Companies wi h boa ds o di ec o s ha e he endency o s a egically se en i on-
men al sus ainabili y o mi iga e any issue ha could lead he o ganisa ion in o physical,
egula o y, and epu a ional isk (Ma oh e al.,2024;Aguile a e al.,2021). Am an e al.
(2014) explained how la ge boa ds end o ha e a s onge en i onmen al commi men ,
such as s onge ne wo king and legi imacy (Am an e al.,2014). Howe e , his can be
limi ed by Chie Execu i e O ice (CEO) duali y, which u he pu s he boa d in o a
dilemma on how o s ick o he o ganisa ional goals and inancial gains in he sho e m a
he expense o en i onmen al ini ia i es (Jian e al.,2024). Such con o e sies ha e led o
Adm. Sci. 2025,15, 161 21 o 33
he ques ioning o he c edibili y o he di ec o s’ backg ound in e ms o en i onmen al c e-
den ials. Resea ch has shown ha boa ds wi h a la ge composi ion o women demons a e
a be e pe o mance han hei coun e pa s. This has been a gued om he pe spec i e
ha women in he uppe echelons and agency-based heo y pe spec i es exhibi g ea e
ai s due o hei passion o en i onmen al and social issues and moni o ing capabili ies
(Aba ecola & C is o a o,2020;Ch is ie,2021).
To o e come he d awbacks o CEO duali y, some o ganisa ions a e op ing o he
ec ui men o Chie Sus ainabili y O ice s (CSOs) (Jian e al.,2024;Aguile a e al.,2021).
Resea ch in o he in luence o Chie Financial O ice s (CFOs) has been mixed, wi h some
schola s a guing ha he ec ui men o CSOs lead o be e sus ainabili y pe o mance,
while o he s ha e c i icised he s ep as only a way o g eenwashing and symbolism a he
han subs an i e en i onmen al p o ec ion, especially in ins ances whe e ea ning man-
agemen is dominan (Jian e al.,2024). Ins ances whe e CSOs do no mee he public
expec a ions a e mo e likely o be a isk o en i onmen al sus ainabili y and hus a ba ie
om a go e nance pe spec i e (Jian e al.,2024;Pe e s e al.,2019;Fu e al.,2020). Howe e ,
hese challenges can be o e come by ensu ing ha employees play a c i ical ole when
choosing and o ing o hei boa d. In ol ing employees in o ganisa ional decision mak-
ing has he po en ial o ensu e sus ainabili y in ol es a bo om-up app oach a he han
op-down model, whe e i is seen as an obliga ion (Thomas & Doe linge ,2020). Thus,
labou en i onmen alism could play a subs an ial ole in shaping u u e o ganisa ional
sus ainabili y, whe e employees d i e he agenda wi hin hei o ganisa ion. Howe e , o
ealise his, a shi in he skills o g een human- esou ce managemen wi hin a company
can help ensu e ha employees a e equipped wi h g een skills (De S e ano e al.,2018).
3.4. S a egic Decisions Be ween Sho -Te m P o i and Sus ainabili y
Co po a e go e nance e ec s on sus ainabili y canno be measu ed om a inancial
s andpoin alone (Pajunen e al.,2016;F iske e al.,2023;G ego y e al.,2014;Jensen,
2001). This is a undamen al heo y in co po a e sus ainabili y iden i ica ion and he
quan i ica ion o he key ini ia i es ha can champion o ganisa ional sus ainabili y. A
ple ho a o guidelines, s anda ds, p o ocols, and me hodologies exis in he ma ke , making
i di icul o any o ganisa ion o choose he igh ini ia i e (Bebic e al.,2024;Lozano e al.,
2016;de Villie s e al.,2022).
In ins ances whe e pe o mance measu emen s a e no clea , hey a e mo e likely o
mislead o ganisa ional p ac ices and hus bias he choice o sus ainabili y indica o s. This
u he complica es he accu acy o wha is epo ed (Geysi,2024). The use o p oxy da a in
epo ing compounds he p oblem (Siew,2015;de Villie s e al.,2022). The e o e, desi ed
and selec ed indica o s o measu e co po a e sus ainabili y should be lexible and change
wi h en i onmen and ime, de e ing he use o p oxy da a and in o ma ion (Mou sellas
e al.,2024). To achie e da a accu acy, he e is a need o an i e a i e and ongoing p ocess
in ol ing all he ac o s ac oss he en i e o ganisa ion (Lopes de Sousa Jabbou e al.,
2020). This includes a ac -based p ocedu e ha elies on a obus me hodology and no a
ple ho a o guidelines in he cu en con ex o o ganisa ional sus ainabili y (Belal e al.,
2024;Abo amadan e al.,2020). This can also include ancho ing u u e me hodologies
on he p inciple o simplici y o add ess he complexi y su ounding sus ainabili y (Siew,
2015). Al hough his mus no anscend beyond he comp ehensi e app oach o he
en i e unde aking.
The complexi y o his app oach has esul ed in manage s inding hemsel es in a
di icul posi ion as o whe he o pu sue sho - e m goals o p o i abili y, especially hose
in cha ge o SMEs (Mou sellas e al.,2024;Basi e al.,2024;Bocken & Ge ad s,2020).
Mos ly, manage s end o o ego long- e m goals o p o i abili y, p esen ing a dilemma on
Adm. Sci. 2025,15, 161 22 o 33
how o balance sus ainabili y in a ou o sho - e m goals (Siew,2015). Howe e , whe he
an SME o a la ge co po a ion, sus ainabili y is impe a i e as a compe i i e ad an age in a
as -changing business en i onmen (Bebic e al.,2024;Basi e al.,2024). The e o e, i mus
be conside ed om a s a egic decision managemen pe spec i e o ensu e u u e g ow h is
aligned wi h sus ainabili y o inc ease i s willingness o ake isks (Y. Li e al.,2024).
3.5. Communica ion
The na a i e “in o ma ion is powe ” is con ex ual in co po a e sus ainabili y. Ik am
e al. (2020), in e alua ing he social dimensions o co po a e sus ainabili y, highligh s
how communica ion is key in o ganisa ional sus ainabili y (Ik am e al.,2020). They
highligh how clea communica ion coupled wi h anspa ency ac s as a obus ool in
p omo ing sha ed o ganisa ion ision. Howe e , he lack o i can be an impedimen o he
implemen a ion o sus ainabili y and winning he us o he public (Geysi,2024;De V ies
e al.,2015). Communica ion as a cul u al p ac ice o any o ganisa ion mus be iewed as
a s ong ool o ad ance o ganisa ional goals (Filho e al.,2022). The concep o sha eholde
alue maximisa ion has been held o a longe pe iod in an o ganisa ional se ing, which is
in con as wi h mode n-day socie al needs and expec a ions (G ego y e al.,2014;F ase
e al.,2022;Ludol e al.,2017). When o ganisa ions ail o ansi ion om his adi ional
app oach o communica ion, hey a e mo e likely o ace sel -in lic ed uin and damage due
o public aliena ion because o dis us in co po a e go e nance and sus ainabili y sys ems
(Xia e al.,2023;Khos oshahi e al.,2021;Sun e al.,2023).
Poo communica ion leads o inc eased iews by he public ha o ganisa ions a e
inc easing sha eholde alue maximisa ion (Bocken & Ge ad s,2020;Geysi,2024). This
has been des uc i e o o ganisa ions and associa ed wi h execu i es discoun ing he
impo ance o non-sha eholde s’ conce ns and cos s (Kha e e al.,2021;Kong,2013). A
decision ha , when igno ed, leads o o ganisa ional managemen abandoning he b oade
mix o pa icipan s’ needs wi hin he o ganisa ion, claiming ha hei opinions can only be
coun ed when hey a e commensu a e o con ibu ions (Aba ecola & C is o a o,2020). This
mode o communica ion has widened he public dis us due o sha eholde capi alism
de ailing sus ainabili y conce ns (Ca michael,2022;Khos oshahi e al.,2021).
Communica ion a ound sus ainabili y can be challenging, and na iga ing success ully
is impo an o an o ganisa ion’s p o ile, epu a ion, and b and alue (G ego y e al.,2014;
F iske e al.,2023;Ludol e al.,2017). G eenwashing has esul ed in a lack o public us
due o high-p o ile cases like Volkswagen (VW) emissions alsi ica ion, making socie y
awa e o decep ion (Siano e al.,2017). G eenwashing aims a making alse, exagge a ed, o
misleading claims abou a p oduc o se ice’s en i onmen al bene i s, usually o appeal
o en i onmen ally conscious consume s o mee egula ions. Howe e , his backlash can
lead o some o ganisa ions hiding hei successes due o ea o backlash, especially i hey
do no ha e he da a/e idence o ha e no add essed hei en i e supply chain (Basi e al.,
2024). This includes high-p o ile cases such as H&M, which se e o wa n o ganisa ions
agains claiming success oo con iden ly (Y. Li e al.,2024). I an o ganisa ion add esses
hei en i e supply chain o achie e socie al ‘kudos’ o sus ainabili y, i can p o e di icul
o discuss and de elop an e ol ing, s ep-by-s ep sus ainabili y p og amme, wi hou a sa e
space o open con e sa ion and ewa d o he s eps one has aken (Basi e al.,2024). This
means he ac ion and ewa d bene i s o sus ainabili y a e no aligned, and his becomes
a ba ie i ac ion is aken and he ‘kudos’ no gi en o he co po a ion unless hey a e
pe o ming pe ec ly in all a eas. Unde s anding and compassion wi hin socie y owa ds
co po a ions and hei communica ions is key (Kane ,2021).
These mo al disengagemen s ha e u he been accele a ed by inc eased public ac-
i ism agains co po a e o ganisa ions lacking ac i e in ol emen in en i onmen al sus ain-
Adm. Sci. 2025,15, 161 23 o 33
abili y (Bux e al.,2020). Inc eased a en ion om he public and educed engagemen om
co po a e o ganisa ions has been conside ed a o m o mo al disengagemen which widens
public dis us (Geysi,2024). This has led o he pe cep ion o c onyism by he public, ha
o ganisa ions a e colluding wi h he egula o s o suppo g eenwashing in di e en o ms
(Lozano,2015;Kha e e al.,2021;Shahnazi e al.,2024). Resea ch has shown ha he e is a
nega i e ela ionship be ween capi al c onyism and g een inno a ion in es men , which is
an index o sus ainabili y (Ma ie e al.,2024).
3.6. O ganisa ional Cul u e and E hics
O ganisa ional ideas, cus oms, egula ions, habi s, adi ions, and social beha iou
de ine cul u e (Ceschin,2013;Ceschin & Vezzoli,2010). O ganisa ional cul u e anscends
beyond an o ganisa ion’s bounda ies (Bux e al.,2020;Ik am e al.,2020;Abo amadan e al.,
2020). The e o e, unde s anding o ganisa ional cul u e and how i can be an impedimen
owa ds sus ainabili y is pa amoun .
A high le el o coope a ion is equi ed o accep ing sho - e m loss o long- e m
socie al gain (Ma oh e al.,2024;Mu ay e al.,2010). A mic o-le el cul u e o coope a ion
is equi ed wi hin an o ganisa ion o unde s and g oup beha iou s. The la ge he co -
po a ion, he mo e di icul i becomes o g oup gain o bene i he indi idual, and he
indi idual may selec sel ish oppo unis ic beha iou s (Co des e al.,2010).
F om a meso-lens and ins i u ional economics pe spec i e, cul u e de e mines hu-
mans’ pe cep ions and o ms beha iou s (Ma oh e al.,2024;Abo amadan e al.,2020;
Linnenluecke & G i i hs,2010). The a e o accep ance o sus ainable p ac ices wi hin any
coun y is subjec o alues and no ms. Resea ch has shown ha na ional cul u e di ec ly
in luences and indi ec ly a ec s in es o p o ec ion (Luo e al.,2013). In he examina ion o
a coun y’s impac on co po a e ca bon-disclosu e p opensi y epo ed a signi ican associ-
a ion be ween masculini y, powe , and unce ain y a oidance (Sun e al.,2023). Naeem and
Neal (2012), in e alua ing he Asian Paci ic educa ion-sec o in eg a ion o sus ainabili y
epo ed ha he e was signi ican delay in in eg a ing sus ainabili y ac oss he cu iculum
due o complex social cul u al ac o s. Simila indings a e epo ed by Lozano (2014) in an
e alua ion o how o design uni e si y cou ses o align wi h u u e sus ainabili y.
A he o ganisa ional le el, esis ance o change business-as-usual app oaches is he
main ba ie o implemen ing co po a e sus ainabili y (Pede sen & Ande sen,2015;Ga -
das e al.,2019;Pede sen e al.,2019;Ga das e al.,2018). This esis ance cu s ac oss he
boa d om bo h employe s and employees and leade ship, signi ican ly in luencing he
implemen a ion o co po a e sus ainabili y (Wije hilake e al.,2023). Inc eased and p o-
g essi e esis ance has he po en ial o unde mine co po a e sus ainabili y, as i shapes he
leade ship s yle and employees’ no ms, which can cause a misalignmen o he o ganisa-
ional objec i es. Employee eluc ance coupled wi h a lack o manage ial suppo can be
de imen al i embedded in o ganisa ional cul u e, whe e i p esen s a ba ie o os e ing a
sha ed commi men o sus ainabili y (Linnenluecke & G i i hs,2010;Tsai,2011).
The dilemma o align o ganisa ional alues and ac ual beha iou s is a majo challenge
o leade s especially when embedding sus ainabili y in o an o ganisa ional amewo k.
Co po a e leade ship in his ins ance inds i challenging o on an en y poin o sus-
ainable p ac ices in he day- o-day business p ac ices, especially in cases whe e esis ance
o change is s ongly embedded (Po e e al.,2016). O ganisa ions whe e cul u es a e
en enched in sho - e m p o i -making can ind di icul ies in embedding sus ainabili y
p ac ices which a e long e m in e ms o alue c ea ion. The esis ance can be ampli ied
u he by employee scep icism based on expe ience whe e he o ganisa ion had po ayed
di e gen scena ios be ween he o ic and ac ions in ela ion o implemen ing sus ainabili y
(Ludol e al.,2017;Wije hilake e al.,2023).
Adm. Sci. 2025,15, 161 24 o 33
The na u e o leade ship in any o ganisa ion plays a signi ican ole in in luencing
and shaping cul u e. Ine ec i e leade ship po ayed by a lack o en i onmen al and
sus ainabili y commi men s coupled wi h he exclusion o employees in o ganisa ional sus-
ainabili y s a egy de elopmen p esen s i sel as an impedimen . Thus, u u e leade ship
mus emb ace a cul u e ha p io i ises a holis ic con ibu ion om employees o ensu e
commi men by employees is key o sus ainabili y (Siew,2015;Linnenluecke & G i i hs,
2010;Bogale & Debela,2024;Agga wal & Aga wala,2021). T anscending beyond commu-
nica ion is he hie a chy o leade ship wi hin an o ganisa ion. A closed hie a chy p esen s
i sel as a ba ie o employee inno a i e cul u e. Leade ship s yles such as cen alised
decision making limi s he adop abili y o di e se pe spec i es which a e essen ial in he
implemen a ion o co po a e sus ainabili y (Ludol e al.,2017).
4. Discussion
Despi e he as -g owing end o CS, i s implemen a ion and adop ion emain lim-
i ed. This esea ch con ibu es o he exis ing li e a u e on challenges ha ace co po a e
o ganisa ions when implemen ing sus ainabili y and how such ba ie s ha e esul ed in
he slow adop ion and implemen a ion o co po a e sus ainabili y. Combining bo h a
sys ema ic li e a u e e iew and hema ic analysis e ealed se e al ba ie s which we e
u he g ouped in o six main hemes. These indings a e in line wi h he indings by
Ash a i e al. (2019), who e alua ed CS ac oss he US and Canadian ma i ime sec o and
epo ed ha despi e he conside a ion o CS as essen ial o he sec o s, he p e alen
lack o sus ainabili y compe encies, high cos o implemen ing sus ainabili y, and limi ed
cus ome in e es s a e majo ba ie s o CS (Ash a i e al.,2019).
A case s udy on CSR as one o he p ac ices o ganisa ions ha e been implemen ing in
hei jou ney o sus ainabili y has been epo ed by Bux e al. (2020). They e alua ed he
main ba ie s o CSR ac oss he manu ac u ing indus y and iden i ied 15 ba ie s. They
classi ied he ba ie s as a de i a i e o a lack o he will o know and he will o implemen
wi hin he companies, u he agg a a ed by inadequa e policy and coupled wi h a lack
o s akeholde awa eness on hei ole in p omo ing CS (Ash a i e al.,2019;Bux e al.,
2020). Simila ba ie s we e epo ed by Pede sen and Ande sen ac oss he Indian ashion
indus y, whe e igidi y o managemen change and complex egula o y amewo ks we e
he main ba ie s (Ceschin,2013).
F om Figu e 1, i is e iden ha o ganisa ional sus ainabili y is a complex unde aking
cha ac e ised by s ong in e dependencies ac oss he e iewed hemes. This is u he
suppo ed by a wide numbe o heo ies wi h he same heme. The e o e, o ealise
inc eased co po a e sus ainabili y, all ac o s mus be in ol ed join ly. A p ac ice ha
mus anscend beyond an indi idual app oach owa ds an in eg a ed one in es ablishing
linkages gea ed owa ds a aining a mul iplie e ec o alue c ea ion. Lozano (2014), in
his as esea ch, highligh s how inno a i eness and c ea i i y a e enable s o co po a e
sus ainabili y; howe e , hese mus be on ed by all ac o s o p omo e a win–win scena io
(Lozano,2014,2015;Lozano & Ba ei o-Gen,2023).
Ceschin p oposes he adop ion and implemen a ion o ansi ional managemen ap-
p oach. He de ines he app oach as a combina ion o sys emic ins umen s o c ea e an
en i onmen o he ansi ioning a ena (Ceschin,2013). Such a sys em has a po en ial
o es ablishing a p o ec ed en i onmen o sus ainabili y o h i e (Geo ge e al.,2016;
Eccles e al.,2014). Howe e , ensu ing all managemen le els a e well in o med abou he
se decisions and isions is o signi icance. I no well implemen ed, managemen -con ol
s a egies can be agen o con lic ac oss he managemen , wi h he cogni i e ba ie s o
middle and low- ie managemen conside ing ini ia i es as way o mic omanaging hei
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