Table 2. Contradictions of the... | Emerald Publishing

Table 2.

Contradictions of the sustainability paradox

Sustainability theme	Opinions of directors	Opinions of middle managers
Meaning and perception of the concept	Sustainability is: an organizational glue, implicit in the core business the antidote to many business risks an expression of stakeholders’ needs focused on both local community and environmental aspects something that requires strong efforts and long-term vision	Sustainability is: focused on working with the lowest environmental impact and giving part of the value created back to the territory not secondary to profitability related to stakeholders’ economic, environmental and social expectations important because the market requires it fluff
Degree of integration with organizational practices	Sustainability is: integrated as embedded within business processes subject to much attention, compatible with profitability the result of individual, not fully aligned, interpretations not a priority at the lower organizational levels not fully integrated due to lack of training	Sustainability is: discussed, but not integrated in all business processes indirectly communicated via the strategic plan not specifically promoted through initiatives aimed at increasing awareness (apart from the “sustainability pills”) marginalized because the CSR function is involved only on some occasions, to support management control activities and to prepare Sustainability Report
Performance measurement and incentive systems	Sustainability indicators: are well structured and part of the information that is published, although mainly quantitative are fundamental elements in monitoring environmental and financial issuesAbout the incentive system: part of CEO’s salary is linked to the achievement of sustainability goals, with great emphasis on stakeholders’ engagement managers at different levels are evaluated and rewarded on sustainability performances	Sustainability indicators: are mainly related to the financial dimension, while environmental and social components are not particularly monitored are not systematically included in the strategic planning systemAbout the incentive system: the CEO is the only top manager with responsibility for social and environmental goals the CSR Manager is not rewarded for sustainability results the management remuneration system is based on profitability and financial sustainability indicators

Sustainability theme	Opinions of directors	Opinions of middle managers
Meaning and perception of the concept	Sustainability is: an organizational glue, implicit in the core business the antidote to many business risks an expression of stakeholders’ needs focused on both local community and environmental aspects something that requires strong efforts and long-term vision	Sustainability is: focused on working with the lowest environmental impact and giving part of the value created back to the territory not secondary to profitability related to stakeholders’ economic, environmental and social expectations important because the market requires it fluff
Degree of integration with organizational practices	Sustainability is: integrated as embedded within business processes subject to much attention, compatible with profitability the result of individual, not fully aligned, interpretations not a priority at the lower organizational levels not fully integrated due to lack of training	Sustainability is: discussed, but not integrated in all business processes indirectly communicated via the strategic plan not specifically promoted through initiatives aimed at increasing awareness (apart from the “sustainability pills”) marginalized because the CSR function is involved only on some occasions, to support management control activities and to prepare Sustainability Report
Performance measurement and incentive systems	Sustainability indicators: are well structured and part of the information that is published, although mainly quantitative are fundamental elements in monitoring environmental and financial issuesAbout the incentive system: part of CEO’s salary is linked to the achievement of sustainability goals, with great emphasis on stakeholders’ engagement managers at different levels are evaluated and rewarded on sustainability performances	Sustainability indicators: are mainly related to the financial dimension, while environmental and social components are not particularly monitored are not systematically included in the strategic planning systemAbout the incentive system: the CEO is the only top manager with responsibility for social and environmental goals the CSR Manager is not rewarded for sustainability results the management remuneration system is based on profitability and financial sustainability indicators