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Market drivers of sustainability and sustainability learning capabilities: The moderating role of sustainability control systems

Wijethilake, C and Upadhaya, B (2020) 'Market drivers of sustainability and sustainability learning capabilities: The moderating role of sustainability control systems.' Business Strategy and the Environment, 29 (6). 2297 - 2309. ISSN 0964-4733

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Abstract

This study examines (i) the impact of market drivers of sustainability on the adoption of sustainability learning capabilities and (ii) the moderating role of sustainability control systems (SCS) on the relationship between market drivers of sustainability and sustainability learning capabilities. Drawing on the levers of control framework, stakeholder theory and organisational learning literature, survey data were collected from 175 large scale local and multinational companies operating in Sri Lanka. Findings reveal that market drivers of sustainability have a significant positive impact on sustainability learning capabilities. Whereas the interactive use of SCS shows a positive moderating impact, the diagnostic use of SCS shows a negative impact. The study enhances our understanding of (i) the influence of market drivers of sustainability on the adoption of sustainability learning capabilities and (ii) the use of SCS in enabling sustainability learning capabilities. The study reveals novel insights for managers responding to changing market drivers of sustainability, on how to (re)align different uses of SCS to enable sustainability learning capabilities.

Item Type: Article
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Elements
Date Deposited: 07 Apr 2020 12:51
Last Modified: 16 Nov 2021 08:15
URI: http://repository.essex.ac.uk/id/eprint/27278

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