1. Issues in Social and Environmental Accounting
Vol. 2, No. 1 June 2008
Pp. 145-154
Research Note
Sustainable Management:
An Accounting Issue?
Göran Svensson
Oslo School of Management
Norway
Abstract
There is an ongoing debate in the worldwide scholarly society regarding the causes of noted
climate change on the planet Earth. It is a concern also frequently debated in the non-scholarly
societies. Principally, it is about whether or not the causes of noted climate change are the re-
sult of natural or human-related factors. The objective of this research note is to raise the ques-
tion whether sustainable management is an accounting issue. It intends to pinpoint the need to
visualize sustainable aspects of management approaches.
Keywords: sustainable, management, accounting, business, environment, global, planet Earth.
INTRODUCTION ers, suppliers, societies and the environ-
ment (Mathur and Kenyon, 1997). In
Sustainable management need to con- fact, the planet Earth may be interpreted
tribute to the stakeholder value in a as representing a group of stakeholders
broader sense (Banerjee et al., 2003; consisting of the human, animal and
Fineman and Clarke, 1996; Freeman, vegetable kingdoms (Svensson, 2008).
1984; Waddock et al., 2002). Stake-
holder value is a broad concept and im- The IPCC WGI Fourth Assessment Re-
plies that a company has responsibilities port (2007) is an inter-governmental
and commitments to many different in- UN-report and it describes: (i) human
ternal and external stakeholders in the and natural drivers of climate change,
marketplace and society, not only to its (ii) observed climate change, (iii) cli-
investors and the owners of the com- mate processes and attribution, and (iv)
pany, but also to its employees, custom- estimates of projected future climate
Göran Svensson is Professor at Oslo School of Management, Norway, email: goran.svensson@set.hh.seHe holds a Ph.
D. at the School of Economics and Commercial Law, Göteborg University, Sweden. He is also professor at Halmstad
University, Sweden and Honorary Professor at Deakin University, Australia. Furthermore, he is a committed member
of the international research community as journal editor, numerous editorial boards and scholarly/research networks.
He is a frequent author of international journal articles and international conference contributions and engaged as a
book author. His research agenda consist of various research subjects and has published in areas such as: business
ethics, leadership, logistics, marketing, public sector management, sustainability and quality management. The author
can be contacted at Email: goran.svensson@set.hh.se
2. 146 G. Svensson / Issues in Social and Environmental Accounting 1 (2008) 145-154
change (p. 2). This report supports im- management research that strive to ad-
plicitly the need for truly sustainable dress aspects or elements related to sus-
management approaches in the market- tainable management, such as: corporate
place and society – a field of research social responsibility (e.g. Dyllick and
that so far has only to a minor extent Hockerts, 2002), sustainable supply net-
penetrated previous management re- work management (e.g. Young and Kiel-
search. In fact, there is still no explicit kiewicz-Young, 2001), supply chain
link between research findings in natural environmental management (e.g.
sciences and current management re- Lippman, 1999), green purchasing
search. strategies (e.g. Min and Galle, 1997),
environmental purchasing (e.g. Zsidisin
The scientific evidence regarding a pro- and Siferd, 2001), green marketing (e.g.
gressive climate change is becoming an Crane, 2000), environmental marketing
essential aspect that may influence the (e.g. Sheth and Parvatiyar, 1995), envi-
ongoing discourse across subject areas ronmental marketing management (e.g.
in management research, such as ac- Peattie, 1995) and environmental prod-
counting. The evidence presented in the uct differentiation (e.g. Reinhardt,
mentioned UN-report provides useful 1999), reverse logistics (Zikmund and
knowledge and valuable foresight to dif- Stanton, 1971), sustainability labeling
ferent stakeholders that may stimulate to schemes (e.g. De Boer, 2003), environ-
the global sustainability and the local mental management (Hoffman, 2000),
adaptability of management approaches life-cycle assessment (Welford, 1999),
(Svensson, 2008). The dilemma is that and ISO-14000-certifications (ISO,
current and future sustainable manage- 2007).
ment will have to take place in an era
where economic conditions are affected Hart (1997) pinpoints the complexity of
and confronted with a supposed and achieving a sustainable global economy.
fearsome climate change (Stern, 2007). The dilemma is that current economic
models assume continuous growth in the
Interestingly, the concern for sustainable marketplace and society. The planet
management in the marketplace and so- Earth needs to be capable of supporting
ciety is far from a recent topic (e.g. Car- ongoing and future management if they
son, 1962). It has been concluded that are to be considered genuinely sustain-
sustainable management and its develop- able. There is no simple solution to this
ment should meet the needs and require- situation, but different perspectives may
ments of the present without compro- contribute to create conditions and mod-
mising the ability of future generations els of sustainable management. In line
to meet their own needs (Brundtland, with this, the question is posed whether
1987). it may be an accounting issue? In other
words, could accounting make a contri-
Current management research is far bution to the field of sustainable man-
from addressing the core needs and re- agement? This research note does not
quirements as well as the multiple as- intend to answer this specific question,
pects of sustainable management. There but outlining the surrounding context
are a number of more-or-less isolated, where is may evolve and take place. Ac-
and to some extent replicated, views in cordingly, it aspires to provide a seed
3. G. Svensson / Issues in Social and Environmental Accounting 1 (2008) 145-154 147
and incentive for further debate and re- may be seen as sustainable manage-
search in the field of accounting man- ment. There are several areas that con-
agement. tribute to this. For example, govern-
ment legislation may frame and define
Current views on management ap- the criteria of sustainable management.
proaches need to be conceptually broad- In fact, all societies have laws that
ened and re-positioned to highlight the govern the expected and perceived ac-
extensiveness of sustainable manage- tions and behaviours in management as
ment, which is not limited to only the they tend not to be self-regulative
business- and environmental levels, but (Carson, 2003; Davies, 2001; Piety,
the global perspective should be incor- 2004; Rondinelli, 2003). Governments
porated. The global level of sustainable have enacted legislation to provide the
management needs to be driven by the arena for management that is accept-
stakeholders of the global society and its able within the society (Hoffman et al.,
political unions/governments. The busi- 2003). In extension, the legislation in-
ness- and environmental-levels of sus- dicates what management that may be
tainable management will follow and categorised as sustainable or not. An-
adapt as agreements and requirements other area that influences the view of
are formalized and stipulated. sustainable management is lobby
groups. Historically, they have been
Confronting the risks and dangers of able to impact societies’ and their citi-
restricted views of sustainable manage- zenry’s expectations and perceptions
ment approaches, as well as the benefits of companies’ management (Grit,
of applying broader ones, may make a 2004; Rushton, 2000; Whawell, 1998;
fruitful contribution to business and the- Zylidopoulos, 2002). Companies are
ory over time and across contexts. Fur- also confronted with societal expecta-
thermore, this may well contribute to tions and perceptions beyond purely
more durable and sustainable achieve- economic issues, such as environ-
ments across different areas. This re- mental and social change responsibili-
search note seeks to make a contribution ties (Handelman, 2000; Handelman
towards bridging the ends of the three and Arnold, 1999). A long time ago,
levels of sustainable management, Drucker (1981) and Friedman (1962)
namely between the business- and envi- address the need for ethical concerns in
ronmental-orientations on the one side management practices.
and the planet-orientation on the other.
Increased education among stake-
holders in societies plays a role in in-
SUSTAINABLE MANAGEMENT fluencing the expectations and percep-
tions of sustainable management
It is troublesome to determine what (Sørensen, 2002). Furthermore, the
may be classified as sustainable and media has always occupied an impor-
non-sustainable management. An es- tant position in modern and open so-
sential aspect is that there are expecta- cieties (Collier, 2000; Wheeler et al.,
tions and perceptions that vary across 2002). Therefore, socially responsible
marketplaces and societies, and that managers are the key to develop, man-
influence the prevailing view of what age and monitor the performance sus-
4. 148 G. Svensson / Issues in Social and Environmental Accounting 1 (2008) 145-154
tainable management and avoid dilem- IMPLICATIONS
mas in the marketplace and society
(Sims and Brinkmann, 2003). Socially Sustainable management discloses a
responsible managers do the right thing number of challenging implications for
because it is the right thing to do. It is practice and research. In fact, it may
the correct action to take and an action well have impact beyond existing man-
that society expects. Executives should agement focused aspects. Other non-
‘act ethically not out of fear of being management aspects are also likely to be
caught when doing wrong. Rather, they involved. As a consequence, sustainable
should embrace ethical actions and management may be seen as an ap-
behaviour in sustainable management proach that asks for both management
because of the freedom, self- and non-management aspects to widen
confirmation, and success that it current accounting approaches. The
brings’ (Thomas et al., 2004, p. 64). combination of aspects may generate
Cragg (2000, p. 213) states that: novel and challenging insights. It may
‘commerce without conscience is a evolve as a research field on its own,
formula for human exploitation, not due to its concern for possible aspects of
human development’. Professional as- accounting and its effect on the planet to
sociations may be important too in in- be considered in sustainable manage-
fluencing the expectation and percep- ment.
tions of sustainable management in the
marketplace and society (Richardson, There are several concerns to be high-
2001). In addition, companies should lighted as a consequence of sustainable
not bring pressure to bear on their em- management when it comes to the prac-
ployees to violate their professional tical and research implications for for-
obligations (Carson, 2003). profit organizations (and in extension for
non-profit ones). Its intended impact is
Companies usually experience competi- rather far-reaching and long-term in
tion and are geared up to meet it. When business and theory, in order to avoid
this competition is having a deleterious entering into a dead-end argument inher-
effect on the company then it can force ent in current management approaches.
individuals into situations that may lead It may be necessary to impose a series of
them to compromise their values and significant changes in accounting across
ideals in sustainable management industries worldwide. These changes
(Cohan, 2002; Fraedrich, 1992; McKen- require a non-conservative approach.
dall et al., 2002; Sethi, 2003). With the
awakening of globalization has come a It should be noted that other sectors be-
realization in first world economies that yond the profit-driven ones, such as the
there are companies who appear to have public sector, also need to restructure
diverse sets of actions and behavioural and reshape their management ap-
standards depending upon the country in proaches and the way these standards are
which they find themselves at the time maintained nowadays. In other words,
(McMurtry, 2002; Sørensen, 2002). sustainable management is a concern
that needs global attention across sectors
and practices.
5. G. Svensson / Issues in Social and Environmental Accounting 1 (2008) 145-154 149
There is an inherent complexity in social goes beyond the current management
and environmental performances caused approaches. It also requires a holistic
by a set of generic components and in- view of the interfaces (i.e. interactions,
terfaces. This complexity is not feasible co-ordinations, co-operations and com-
to manage through traditional manage- petitions). In sum, it means that the eco-
ment approaches. On the one side, there nomic, social and ecological factors
are the generic components such as ac- should be addressed in conjunction with
tors, activities and resources. On the one another.
other, there are the generic interfaces
such as interaction, coordination, co- My view of sustainable management
operation and competition. Together, should not be seen as a criticism of cur-
they shape generic criteria to outline rent management approaches. On the
sustainable social and environmental contrary, it represents an amendment to
performances in sustainable manage- move ahead and broaden management
ment. approaches in the future as per the sce-
narios outlined in the mentioned UN-
Traditionally, management approaches report (IPCC WGI, 2007).
refers at best to business- and environ-
ment-oriented business practices, while Svensson (2008) defines ‘anti-climate
the sustainable management refers ex- change management approach’ in two
plicitly to the planet-oriented ones, and principal levels, namely: 1) a business-
requires drastic new-thinking of man- and environment-oriented approach that
agement approaches. connects the components and interfaces
between the upstream and downstream
As indicated previously, three levels of business echelons from the point-of-
sustainable management may be distin- origin to the point-of-consumption. It
guished, namely business, environ- also re-connects the components and
mental and global. The global level of interfaces from the environmental eche-
sustainable management should empha- lons following the point-of-consumption
size economic, ecological and social to the environmental echelons prior to
aspects of business and theory, which the point-of-origin; and 2) a planet-
should be the core. The generation and oriented approach of components and
maintenance of sustainable management interfaces considering economic, social
in the global society may be seen as sur- and ecological factors in the global soci-
rounded by these concerns, where eco- ety and its political unions/governments.
nomic factors are the driving force, sur- Current management approaches have a
rounded by social factors, all of which predominant emphasis on a business-
are surrounded by ecological factors that orientation of corporate practices and to
determine the long-term limits for busi- some extent also an environment-
ness and theory. They are all intercon- orientation. But what is still missing in
nected. management approaches that have
planet-orientation, because there is or
Sustainable management on a global will be a need for visualizing the efforts
level requires a holistic view of the com- performed and benefits achieved that
ponents (i.e. actors, activities and re- goes beyond the business- and environ-
sources) of the business practices that mental levels of business. Otherwise,
6. 150 G. Svensson / Issues in Social and Environmental Accounting 1 (2008) 145-154
there is or will be no incentive for busi- CONCLUSIONS
nesses to dedicate any efforts on the
planet-oriented level of business. Sustainable management may be seen as
derived from the findings from different
Management approaches are currently disciplines of natural science, summa-
limited to the connection of upstream rized in the referenced UN-report. The
and downstream business echelons. Sus- core essence of sustainable management
tainable management is not only about will need the support and regulation of
connecting those business echelons, but the global society and its political un-
the total circulation of the components in ions/governments where the boundaries
the different interfaces (i.e. the re- of economic, social and ecological fac-
connection of environmental echelons). tors are mostly determined.
The circle should be closed up. Sustain-
able management indicates that neither Sustainable management is required at
global nor business levels have a begin- the level of individuals, companies, in-
ning or an end. It connects upstream and dustries etc, while the global society and
downstream echelons, as well as re- its supporting structures may stipulate
connecting prior and posterior environ- the playground and the rules of the
mental echelons. The environmental game, such as the United Nations, the
echelons contribute to closing the circle European Union, the largest national
of the business echelons that in turn may economies and other major economic
contribute to the sustainable manage- unions/regions and trade associations
ment on the global level. Sustainable worldwide. Sustainable management is
management strives to complement this not likely to work out successfully if
lack of explicit attention in business. both approaches are not addressed si-
These loops should in turn be brought multaneously, because there is a mutual
together on a global level, where the reliance and interdependence that should
economic, social and ecological factors not be underestimated or neglected be-
restrain the degrees of freedom. tween local practices and global sustain-
ability (Svensson, 2008).
This means that sustainable management
(SM) is a function of three levels of Actions to prevent a deterioration of the
management as follow: noted climate change on the planet need
SM = f(SMBusiness , SMEnvironment, to be addressed in future management
SMGlobal) approaches. The actions undertaken
should be widened beyond their local
This formula contributes to stipulate the orientation and towards global sustain-
generic criteria of an extended manage- ability on the planet. The author believes
ment approach in business to support that many organizations would be will-
sustainable management. These criteria ing and capable of becoming planet-
may prevent sustainable management oriented in their management ap-
from being invisible or neglected to proaches, if appropriate support were
companies, leaderships, employees, cus- provided by the global society and its
tomers, suppliers, competitors, share- political unions/governments. This is
holders or other stakeholders. where the conditions of economic, social
and ecological factors may be stipulated.
7. G. Svensson / Issues in Social and Environmental Accounting 1 (2008) 145-154 151
Therefore there is a need for global Future / World Commission on
regulations and agreements to encourage Environment and Development.
and force sound planet-oriented manage- New York: Oxford University
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Developing Country Studies DCS@iiste.org IISTE is member of CrossRef. All journals
Arts and Design Studies ADS@iiste.org have high IC Impact Factor Values (ICV).