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1 – 1 of 1Ralf Müller, Marie-Andrée Caron, Nathalie Drouin, Jon Lereim, Raimonda Alonderienė, Alfredas Chmieliauskas, Saulius Šimkonis and Raminta Šuminskienė
This study identifies the various governance dimensions for environmental, social and governance (ESG) implementations, including reporting. Subsequently, it investigates the…
Abstract
Purpose
This study identifies the various governance dimensions for environmental, social and governance (ESG) implementations, including reporting. Subsequently, it investigates the governance structures in place to steer these dimensions in project-based and project-oriented organizations.
Design/methodology/approach
A systematic literature review identifies 11 organizational governance dimensions for ESG implementations, followed by a conceptual mapping of these dimensions to the most likely governance structures being set up for their implementation (i.e. single-level, multi-level and polycentric governance).
Findings
Eleven governance dimensions are identified and categorized under (1) organizational settings, (2) ESG strategy and (3) implementation. The conceptual mapping of these dimensions against the governance structures for their implementation identifies an inverse relationship between the governance level in the organizational hierarchy and the complexity of governance structures needed for steering these dimensions. The paper suggests a variety of context-dependent governance structures and contributes to the governance literature on the interface between projects and their parent organizations.
Research limitations/implications
Academics benefit from an organization-wide model and the first taxonomy on the relevant governance dimensions for ESG implementation and reporting projects, thus a first approach to theorizing the governance of ESG implementations.
Practical implications
The results are of value for practitioners by allowing them to understand the diversity of dimensions and the structural implementation of ESG and its reporting.
Social implications
One of the first studies to address governance of ESG implementation and reporting across intra-organizational boundaries between the permanent and the project-based parts of the organization. This provides for organization-wide improvements in the governance toward the UN Sustainability Goals.
Originality/value
The paper investigates the under-researched link of governance implementations from the corporate level to individual projects in the context of ESG implementations, including reporting.
Details