RESUMEN
The climate crisis requires the systematic integration of environmental matters into the management practices of companies across all sectors. The 2022 Corporate Sustainability Reporting Directive (CSRD) has created a need in many large social service and healthcare non-profits (SSHC-NPOs) within the European Union to extend the integration of environmental matters by 2025. While there is plenty of research on environment management practices of large for-profit enterprises, the research on environmental matters in SSHC-NPOs, which gain their legitimacy from social value creation, has been neglected. This study examines how large Austrian SSHC-NPOs are preparing for the environmental requirements set by the CSRD. The integration of environmental considerations into their core strategy, sustainable management control practices, and non-financial reporting poses a significant challenge. To evaluate the status of integration of environmental matters, the paper uses two sequential stage models based on institutional theory. The study is based on data from interviews with 21 Austrian SSHC-NPOs. The findings reveal that the integration of environmental matters is at an early stage, driven by a pragmatic approach with a strong emphasis on social and financial concerns. Cultural controls take precedence in management control practices, while administrative and cybernetic controls lag behind. Environmental reporting does not meet CSRD requirements, and the studied SSHC-NPOs aim for minimal compliance only, when CSRD comes into force in 2025. Additionally, it highlights that these organizations do not conform to the sequential stages proposed by two institutionalist stage models, emphasizing the role of the SSHC sector's context in shaping their behavior and practices.
RESUMEN
The construction industry's activities have significant effects on nature, society, and economic development. These effects and the accompanied societal expectations have encouraged companies to deal with and report on their contributions to sustainable development (SD). While the state of the literature on sustainability reporting (SR) has already been mapped for other sectors, this has not yet happened for the construction industry. Through a systematic literature review, we identified 67 articles that examine companies' motivations for SR, the design and content of the reports, as well as the use of the information in corporate sustainability management. Literature predominantly suggests that sustainability disclosure is driven mainly by instrumental or social/political motives, and that reports vary greatly in terms of content and quality. The variations can be attributed to different factors. However, utilizing reporting to its full potential requires linking it with corporate strategy and adapting management practices accordingly. Although the review provides comprehensive insights, it also indicates further research needs.
RESUMEN
The procurement of blood is an essential challenge of today's health care. Current studies emphasize the influence of word-of-mouth (WOM) on health care behavior, including blood donation. Still, there exists no study which systematically investigates how WOM affects the behavior of blood donors. Therefore, this paper aims to contribute to this lack of research by focusing on Austrian blood donors as possible receivers and senders of WOM. A survey was distributed to 300 donors of the Austrian Red Cross with a return of 245 surveys. The results highlight the strong influence of WOM on the awareness of the blood service and the willingness to donate blood. Further, structured and organized procedures, friendly employees and respectful interaction were found to be important factors determining willingness to recommend blood donation. Family members as well as friends are the preferred WOM-receivers and the personal face-to-face contact is the favored channel of communication. The results also show that WOM-behavior is strongly influenced by factors such as age, gender and donation frequency. By helping blood bank managers to better understand how WOM affects donation intention and behavior, this study provides a new approach to attract blood donors.
