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Article
Publication date: 10 December 2024

Ralf 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…

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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

International Journal of Managing Projects in Business, vol. 18 no. 1
Type: Research Article
ISSN: 1753-8378

Keywords

Available. Content available
Article
Publication date: 14 September 2010

Rolv Petter Amdam, Petras Baršauskas and Alfredas Chmieliauskas

860

Abstract

Details

Baltic Journal of Management, vol. 5 no. 3
Type: Research Article
ISSN: 1746-5265

Available. Content available
Article
Publication date: 11 September 2009

Asta Pundziene

799

Abstract

Details

Baltic Journal of Management, vol. 4 no. 3
Type: Research Article
ISSN: 1746-5265

Available. Content available
Article
Publication date: 16 January 2007

Goda Seskeviciute

519

Abstract

Details

Baltic Journal of Management, vol. 2 no. 1
Type: Research Article
ISSN: 1746-5265

Available. Content available
Article
Publication date: 16 May 2008

1035

Abstract

Details

Baltic Journal of Management, vol. 3 no. 2
Type: Research Article
ISSN: 1746-5265

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