Corporate Sustainability

Corporate experience and organizational learning in sustainability reporting

This research project examines the dynamic effect of corporate sustainability reporting across firms in multiple industries and documents how the measurement and reporting process helps managers learn about the sustainability aspects of the business and promotes improvement in sustainability activities and outcomes.

Start & End Date

01/06/2022 - 01/12/2022

Main Applicant

Derchi, G.-B., EHL Hospitality Business School

External Funding

HES-SO

Project Description

This project looks at the design and functioning of multiple corporate governance systems that are crucial to drive sustainability activities and outcomes. The project is organized in two parts. Part I carries an archival longitudinal study on the impact of corporate sustainability reporting on organizational learning and its implications on performance across a large sample of international listed firms over the period 2009 to 2021. Part II adds a focus on the Travel and Leisure industry and expands the investigation to other governance mechanisms that are commonly used by board of directors to promote executive managers’ efforts towards implementing sustainability strategies.