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While there is some agreement on the usefulness of systems and complexity approaches to tackle the sustainability challenges facing the organisations and governments in the twenty-first century, less is clear regarding the way such approaches can inspire new ways of governance for sustainability. The purpose of this paper is to progress ongoing research using the Viable System Model (VSM) as a meta-language to facilitate long-term sustainability in business, communities and societies, using the “Methodology to support self-transformation”, by focusing on ways of learning about governance for sustainability.

It summarises core self-governance challenges for long-term sustainability, and the organisational capabilities required to face them, at the “Framework for Assessing Sustainable Governance”. This tool is then used to analyse capabilities for governance for sustainability at three real situations where the mentioned Methodology inspired bottom up processes of self-organisation. It analyses the transformations decided from each organisation, in terms of capabilities for sustainable governance, using the suggested Framework.

Core technical lessons learned from using the framework are discussed, include the usefulness of using a unified language and tool when studying governance for sustainability in differing types and scales of case study organisations.

As with other exploratory research, it reckons the convenience for further development and testing of the proposed tools to improve their reliability and robustness.

A final conclusion suggests that the suggested tools offer a useful heuristic path to learn about governance for sustainability, from a VSM perspective; the learning from each organisational self-transformation regarding governance for sustainability is insightful for policy and strategy design and evaluation; in particular the possibility of comparing situations from different scales and types of organisations.

There is very little coherence in the governance literature and the field of governance for sustainability is an emerging field. This piece of exploratory research is valuable as it presents an effective tool to learn about governance for sustainability, based in the “Methodology for Self-Transformation”; and offers reflexions on applications of the methodology and the tool, that contribute to clarify the meaning of governance for sustainability in practice, in organisations from different scales and types.

Begins by summarizing Stafford Beer's minimal model proposed in his report on the organization of Manchester Business School in 1970, and the conclusions made by Sir Douglas Hague, when Beer's model was used as a framework to examine current business school practices and a vision for the twenty‐first century. To facilitate learning in a “reality” which closely resembled situations in A‐space, a business simulator course was designed and its cybernetics is explained to show how Beer's ideas were actually used to teach Beer's ideas. Also delineates the experiences of the students' practical use of Beer's VSM. Continuing the theme to interplay teaching, research and consultancy, describes the concept, model and the implementation of Janus — The Centre for Systems Thinking and Organizational Transformation; a centre for those who wish to study, develop, apply and promote Stafford Beer's ideas and works.

The purpose of this paper is to propose the Viable System Model (VSM) as an effective model to base the analysis of organizational sustainability (long-term viability). It is specifically proposed as a model to integrate the various sustainability tools, and as the basis for designing a unified Sustainability Management System.

The VSM is used as an organizational model to examine three prominent sustainability standards: ISO 26000, ISO 14001 and ISO 14044. A generic manufacturing company is used as a template; and its typical business processes are related to each of the VSM’s components. Each clause of the three sustainability standards is then mapped on to the VSM model. These three models are integrated into one, by analysing the differences, similarities and complementarities in the context of each VSM component, and by identifying common invariant functions.

In all, 12 generic sustainability functions are identified. ISO 26000 has the widest scope; ISO 14001 is focused primarily on internal measurement and control (System 3), while ISO 14044 is a complex performance indicator at the System 3 level. There is a general absence of System 2. Each standard can be regarded as a distinct management layer, which needs to be integrated with the Business Management layer.

Further research is needed to explore the specifics of integration.

This integration should not be based on creating distinct roles for each management layer.

The paper uses the insights of organizational cybernetics to examine prominent sustainability standards and advance sustainability management at the business level.

Krull (2004) finds that US multinational corporations (MNCs) increase amounts designated as permanently reinvested earnings (PRE) to maximize reported after-tax earnings and meet earnings targets. We extend this research by examining the relationship between executive equity compensation and the opportunistic use of PRE by US MNCs, and the market reaction to earnings management using PRE designations. Firms use equity compensation to incentivize executives to strive for maximum shareholder wealth. One unintended consequence is that executives may engage in earnings management activities to increase their equity compensation. In this study, we examine whether the equity incentives of management are associated with an increased use of PRE. We predict and find strong evidence that the changes in PRE are positively associated with the portion of top managers' compensation that is tied to stock performance. In addition, we find this relationship to be strongest for firms that meet or beat forecasts, but only with the use of PRE to inflate income, suggesting that equity compensation incentivizes managers to opportunistically use PRE, especially to meet analyst forecasts.

Further, we provide evidence that investors react negatively to beating analysts' forecasts with the use of PRE, suggesting that investors find this behavior opportunistic and not fully convincing. This chapter makes an important contribution to what we know about the joint effects of tax policy, generally accepted accounting principles, and incentive compensation on the earnings reporting process.

Using the case‐study examples of Dow and UnitedHealth Group and a selection of research papers, Alice Snell, vice president of Taleo Research, explores the ways in which you can help control HR’s financial burden. She highlights four key areas where HR can cut costs: by accelerating the hiring process, reducing high turnover, avoiding exposure to legal implications and cutting the costs of temporary work.