| Codification Guideline | ||||||
|---|---|---|---|---|---|---|
| TBL-Dimensions based Elkington (1997) and GRI-Standard 2016 | ||||||
| TBL-Dimensions | Economical | E.g., financial business targets, investments, profits, rentability, liquidity, efficiency | ||||
| Ecological | E.g., environmental targets, innovation and technology, energy production, reduction of pollution and waste, focus on biodiversity, water, reduced use of enivronmental resources | |||||
| Social | E.g., employement targets, percentage of women at work/in leadership, data protection, community issues, supplier and customer issues, access to energy, energy outages, education and training, apprentisships, | |||||
| MCS as package' based on Malmi and Brown (2008) and Lueg and Radlach (2016) | ||||||
| SMCS | Cultural Controls | E.g., vision, mission, beliefs, values, norms, code of conduct, clan and team spirit, symbols and organizational identity | ||||
| Planning Controls | E.g., strategic approaches, budgets and forecasts, planned actions and behavior, future approaches and implementations | |||||
| Cybernetic Controls | E.g., financial and non-financial KPIs, measurements, performance measurements, all (TBL) indicatoirs | |||||
| Reward and Compensation | E.g., bonuses and monetary incentives, promotions, pay increase, social incentives | |||||
| Administrative Controls | E.g., corporate governance, organizational sturcture, hierachical levels of authority, policies and procedures, delegations and regulations | |||||
| Public EUC logics based on Argento et al. (2016) | ||||||
| Institutional Logics | Business Logic | E.g., having to run a business, being profitable, financial and economical values, effectiveness and efficiency - seek opportunities for growth, cost cutting, partnerships | ||||
| community Logic | E.g., satisfying stakeholders and community demands | |||||
| compliance Logic | E.g., having to comply to regulations, rules and requirements, governance settings, contractual opportunities and boundaries, stakeholder demands | |||||
| New Possible Logics | sustainability Logic | Stewardship attitude or action to serve society addressing all TBL-aspects, (e.g., green thinking, ecologically efficiency, local foot-print, diversity and gender, technology and innovation, emplo yment and training, …) | ||||
| hybrid Logics | Logic that combines business and/or community and/or compliance logics | |||||
| Codification Guideline | ||||||
|---|---|---|---|---|---|---|
| TBL-Dimensions | Economical | E.g., financial business targets, investments, profits, rentability, liquidity, efficiency | ||||
| Ecological | E.g., environmental targets, innovation and technology, energy production, reduction of pollution and waste, focus on biodiversity, water, reduced use of enivronmental resources | |||||
| Social | E.g., employement targets, percentage of women at work/in leadership, data protection, community issues, supplier and customer issues, access to energy, energy outages, education and training, apprentisships, | |||||
| SMCS | Cultural Controls | E.g., vision, mission, beliefs, values, norms, code of conduct, clan and team spirit, symbols and organizational identity | ||||
| Planning Controls | E.g., strategic approaches, budgets and forecasts, planned actions and behavior, future approaches and implementations | |||||
| Cybernetic Controls | E.g., financial and non-financial KPIs, measurements, performance measurements, all (TBL) indicatoirs | |||||
| Reward and Compensation | E.g., bonuses and monetary incentives, promotions, pay increase, social incentives | |||||
| Administrative Controls | E.g., corporate governance, organizational sturcture, hierachical levels of authority, policies and procedures, delegations and regulations | |||||
| Institutional Logics | Business Logic | E.g., having to run a business, being profitable, financial and economical values, effectiveness and efficiency - seek opportunities for growth, cost cutting, partnerships | ||||
| community Logic | E.g., satisfying stakeholders and community demands | |||||
| compliance Logic | E.g., having to comply to regulations, rules and requirements, governance settings, contractual opportunities and boundaries, stakeholder demands | |||||
| New Possible Logics | sustainability Logic | Stewardship attitude or action to serve society addressing all TBL-aspects, (e.g., green thinking, ecologically efficiency, local foot-print, diversity and gender, technology and innovation, emplo yment and training, …) | ||||
| hybrid Logics | Logic that combines business and/or community and/or compliance logics | |||||
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