In recent years, sustainability has moved from the periphery to the core of managerial agendas. Organizations now operate in a context where institutional pressures are reshaping the foundations of management practice. Examples such as the Corporate Sustainability Reporting Directive (CSRD) illustrate how sustainability demands extend beyond compliance and disclosure obligations, creating new challenges and opportunities for strategy, governance, and decision-making. These institutional pressures influence corporate context in many ways, such as by requiring transparency, accountability, sustainability-focused investments, corporate governance structures, data collection, reporting systems, and strategic decision-making to align with sustainability principles as addressed in relevant regulations. This regulatory transformation represents a critical contextual change in how sustainability is managed and measured within organizations.
Extrait. Lire l'appel complet sur le site de l'éditeur.