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Susanne Arvidsson. Foto.

Susanne Arvidsson

Docent, Centrumföreståndare

Susanne Arvidsson. Foto.

CEOs’ talk of sustainability: Towards an inclusion of an embeddedness and value-creation perspective

Författare

  • Susanne Arvidsson

Summary, in English

Purpose: This paper sets out to examine how CEOs’ talk of sustainability has developed in a period of increased expectations from society for companies to step up their transformation towards more sustainable businesses andbetter account for their progress and performance within the sustainability area.

Design/methodology/approach: By adopting an interpretive textual approach, this paper provides a careful analysis of how CEO talk of sustainability has developed in the largest listed Swedish companies during the period 2008-2017. The analysis focuses on the CEO letter.

Findings: TheCEOs’ talk of sustainability is becoming much more elaborated, proactive and also adopts a multi-dimensional approach towards sustainability. The CEOs frame their talk by adopting different perspectives over the period; the sticky environmental-, the performance and meso-, the product-market oriented-and the embeddedness and value-creation perspective.The most intriguing finding is that of a radical change in the CEOs’ talk of sustainability in the latest lettersindicating that the alleged capitalistic and short-sighted focus on value maximization and profitability might be changing for embedding more of sustainability dimensions.

Practical implications: The findings provide relevant inputs to the debate on how CEOs provide accountability to their stakeholders by framing their talk of sustainability from different perspectives.

Originality/value:This comprehensive analysis of how CEOs in the largest listed companies through their talk of sustainability provide accountability to their stakeholders, offers a unique frame of reference for further interpretational work on how CEOs frame, engage in andshape the sustainability discourse.

Avdelning/ar

  • Redovisning och finans

Publiceringsår

2019-12

Språk

Engelska

Publikation/Tidskrift/Serie

LSR Working Papers Series

Issue

2019:02

Dokumenttyp

Working paper

Ämne

  • Economics and Business

Nyckelord

  • CEO talk
  • Sustainability
  • CEO letters
  • Accountability
  • Organisational (managerial) attention
  • Corporate response
  • Q01
  • M14
  • M41

Status

Published

Projekt

  • Sustainable Future Hub