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Article
Publication date: 1 June 1998

Ylva Kjellberg, Magnus Söderström and Lennart Svensson

This paper examines human resource development in Sweden. By way of context, it discusses socio‐cultural conditions, prevailing economic conditions and recent structural changes…

2208

Abstract

This paper examines human resource development in Sweden. By way of context, it discusses socio‐cultural conditions, prevailing economic conditions and recent structural changes and employment and flexibility trends in Sweden. It sets down the characteristics of the national education and training system and examines recent policy developments. It presents Swedish data from the Cranet‐E survey in order to paint a picture of training and development practices at organisational level. The implications for employers, employees and government are outlined and the likely future challenges for training and development in Sweden are set down.

Details

Journal of European Industrial Training, vol. 22 no. 4/5
Type: Research Article
ISSN: 0309-0590

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Available. Open Access. Open Access
Article
Publication date: 7 April 2023

Magnus Frostenson and Leanne Johnstone

Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to…

3068

Abstract

Purpose

Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.

Design/methodology/approach

This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.

Findings

The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.

Practical implications

Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.

Social implications

This paper proposes socialisation processes as important for driving forward sustainability solutions.

Originality/value

This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

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Available. Open Access. Open Access
Article
Publication date: 18 August 2022

Leanne Johnstone

This study aims to address how the ISO 14001 standardisation and certification process improves substantive performance in small to medium-sized enterprises (SMEs) through the…

3564

Abstract

Purpose

This study aims to address how the ISO 14001 standardisation and certification process improves substantive performance in small to medium-sized enterprises (SMEs) through the development of an environmental management control system (EMCS).

Design/methodology/approach

A qualitative cross-case interview design with those responsible for the implementation of an environmental management system (certified to ISO 14001) in SMEs is adopted to inductively “theorise” the EMCS.

Findings

The design and monitoring of environmental controls are often beyond the scope of the SMEs’ top management team and include extra-organisational dimensions such as the external audit and institutional requirements. This suggests more complex control pathways for SMEs to produce EMCS that primarily function as packages and are broader than the analytical level of the firm. Here, controlling for environmental performance exists at strategic and operational levels, as well as beyond the SMEs’ boundaries.

Practical implications

Various internal controls are put forward for SME owner-managers to meet environmental targets (e.g. gamification and interpersonal communication strategies). This builds upon a broader accountability perspective wherein formalised hierarchical control is only one route for ensuring sustainable action within the ISO 14001-certified SMEs.

Social implications

This study contributes to a more sustainable society through developing an understanding of how environmental sustainability is substantively managed by SMEs to improve performance for current and future generations.

Originality/value

This paper, to the best of the author’s knowledge, is one of the first to establish how SMEs control for environmental sustainability from empirically derived evidence. In doing so, it provides an example of the EMCS for the SME context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 5
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 11 April 2013

Karina A. Branum, Laura E. Cepeda, Cody Howsmon and Anatoly Zhuplev

Purpose – The purpose of this research is to compare trends, drivers, and best sustainable development (SD) practices in the Nordic region and California…

Abstract

Purpose – The purpose of this research is to compare trends, drivers, and best sustainable development (SD) practices in the Nordic region and California, USA.Design/methodology/approach – Four research propositions are explored: (1) SD is driven by governmental, economic, and social/cultural influences. (2) Social democracy and mixed economies in the Nordic region influence SD differently than the free market system of the United States. (3) The profit-centered, short-term view in the United States impacts SD differently than the longer-term approach in the Nordic region. (4) The egalitarian culture in the Nordic region influences SD differently than the entrepreneurial culture in the United States. The study incorporates a comprehensive literature review, 34 field interviews and research observations in the United States and the Nordic region.Findings – California and the Nordics have similar market economies where SD is largely driven by private sector; however, the role of government more directly influences SD in the Nordic region. Also, the profit-centered, entrepreneurial view of the United States drives innovation in SD based on short-term profitability gains, which ultimately hinders long-term solutions. Alternatively, the egalitarian culture in the Nordic region manifests in more focused and quicker adoption of SD policies. Lastly, the Nordics have a broad range of SD goals and a competitive advantage in key SD technologies. Conversely, California pursues a large variety of technologies without clearly defined goals that tend to be less effective than the Nordic countries.Originality/value of chapter – The chapter identified similarities and differences in SD trends, best practices, policies, and attitudes: California compared to Nordic countries.

Details

Principles and Strategies to Balance Ethical, Social and Environmental Concerns with Corporate Requirements
Type: Book
ISBN: 978-1-78190-627-9

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