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Sustainability and differentiation: Understanding materiality from the context of Indian firms

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  • Nishant, Rohit
  • Goh, Mark
  • Kitchen, Philip J.

Abstract

Managers do not see all environmental sustainability practices as equally important. Thus, this study seeks to integrate the natural resource based view (NRBV) and materiality perspective to explore environmental sustainability practices that firms in India deem material. The findings resulting from text mining using centering resonance analysis (CRA) reveal that Indian firms see prevailing industry practices such as reverse logistics, product recycling, and/or improving supplier environmental performance as immaterial. Instead, these firms focus on water, energy, resource efficiency, supplier integration, and, to some extent, improving work conditions at supplier sites. Thus, the focus of Indian firms regarding these issues is different from their global counterparts.

Suggested Citation

  • Nishant, Rohit & Goh, Mark & Kitchen, Philip J., 2016. "Sustainability and differentiation: Understanding materiality from the context of Indian firms," Journal of Business Research, Elsevier, vol. 69(5), pages 1892-1897.
    • Handle: RePEc:eee:jbrese:v:69:y:2016:i:5:p:1892-1897
    DOI: 10.1016/j.jbusres.2015.10.075
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    References listed on IDEAS

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    2. Feng, Fangfang & Li, Junjun & Zhang, Feng & Sun, Jinghuan, 2024. "The impact of artificial intelligence on green innovation efficiency: Moderating role of dynamic capability," International Review of Economics & Finance, Elsevier, vol. 96(PB).
    3. Pei-Ju Wu, 2016. "Logistics business analytics for achieving environmental sustainability," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 2(6), pages 264-269.
    4. Liu, Manlu & Tang, Jing & Walton, Stephanie & Zhang, Yiyang & Zhao, Xinlei, 2024. "Auditor sustainability focus and client sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    5. Kumar, Gopal & Subramanian, Nachiappan & Maria Arputham, Ramkumar, 2018. "Missing link between sustainability collaborative strategy and supply chain performance: Role of dynamic capability," International Journal of Production Economics, Elsevier, vol. 203(C), pages 96-109.

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