Corporate sustainability management: evidence from Germany

Abstract

Purpose Sustainability has become a hot topic in business administration theory. However, there is still a lack of knowledge on how companies can manage sustainability properly. Therefore, the purpose of this paper is two fold. First, it provides an updated discussion on the potential business case for sustainability. Second, it analyses the current state of the implementation of sustainability management in Germany. Design/methodology/approach Based on literature review, the paper aims to answer two research questions: are there indications for a business case for sustainability, and what is the current state of implementation of sustainability management in Germany? Findings A business case for sustainability seems, in principle, plausible, especially with regard to an individual company basis. The discussion of recent empirical studies in Germany may lead to the conclusion that sustainability management is not yet implemented comprehensively. Remarkably, the management control and finance departments are almost completely uninvolved in the implementation of sustainability. Research limitations/implications Empirical research is not provided. The paper proposes to conduct qualitative empirical studies for further research to address the research problem. Originality/value The paper integrates German and international literature and therefore represents a comprehensive base for further research. It also brings a number of empirical studies about the implementation of sustainability management, conducted in the German language, into the international discussion.

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