How Sustainability Reporting Drives Learning and Performance

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

ORIGINAL RESEARCH TITLE

Corporate Experience and Organizational Learning in Sustainability Reporting

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.

EHL Blog

Implementing sustainability in service organizations: A complex puzzle

In the wake of the 2015 Paris accord and a global push for net-zero carbon emissions by 2050, service organizations are at a crossroads. Countries and industries across the globe, including the EU, the US, Japan, and Korea, have committed to significant reductions in CO2 emissions by 2030. Corporate giants like Microsoft, Moderna, Amazon, Royal Caribbean Cruises, McDonald's, and United Airlines have made bold commitments towards sustainability.

However, these pledges are not just lofty goals; they signify an imminent and transformative change for entire industries and individual businesses. A report from a leading investment bank asserts that companies must profoundly overhaul their business models to be fit for the transition. Services, especially in sectors like tourism, hospitality, financial and commercial banking, and retailers and food, are at the center of this puzzle.