All Outputs (48)

Compliance to collaboration: Strategic orientations, cultural dimensions, and carbon dynamic capabilities (2025)
Presentation / Conference Contribution
Seyedkalali, N., & Lee, K.-H. (2025, May 21-23). Compliance to collaboration: Strategic orientations, cultural dimensions, and carbon dynamic capabilities [Paper presentation]. SMS (Strategic Management Society) Palermo Special Conference, Palermo, Italy. https://www.strategicmanagement.net/previous-conference/sms-special-conference-palermo/

This study explores how different carbon strategic orientations shape dynamic capabilities (sensing, seizing and transforming) in carbon management. It also examines how the cultural dimensions of national context influence these relationships. Drawi... Read More about Compliance to collaboration: Strategic orientations, cultural dimensions, and carbon dynamic capabilities.

Carbon management control for corporate net zero carbon management strategy (2024)
Presentation / Conference Contribution
Lee, K. H., & Seyedkalali, N. (2024, October 23-25). Carbon management control for corporate net zero carbon management strategy [Conference Abstract]. Environmental and Sustainability Management Accounting Network Conference (EMAN Europe), Seville, Spain. http://researchrepository.napier.ac.uk/Output/4247279

With growing concerns for climate change risks, business organisations are now increasingly adopting carbon net zero strategies to their business goals. The idea of carbon net zero gained attention at the 2015 Paris Agreement on global emissions to r... Read More about Carbon management control for corporate net zero carbon management strategy.

Integrated Reporting (IR) for Sustainability (2023)
Book
K.-H. Lee, S. Senaratne, & N. Gunarathne. (Eds.). (2023). Integrated Reporting (IR) for Sustainability. Springer. https://doi.org/10.1007/978-3-031-41833-4

Includes practical insights and approaches in adopting new corporate reporting models

Provides a blend of academic and practitioner perspectives on IR in South Asia

Showcases insights from multiple emerging economies on their sustainable develo... Read More about Integrated Reporting (IR) for Sustainability.

Business group affiliation and corporate sustainability performance in emerging economies: Evidence from South Korea (2023)
Journal Article
Lee, K., Shin, D., & Lee, M. (2023). Business group affiliation and corporate sustainability performance in emerging economies: Evidence from South Korea. Business Strategy and the Environment, 32(7), 4503-4518. https://doi.org/10.1002/bse.3378

Does business group (BG) affiliation enhance corporate sustainability performance (CSP) in emerging economies? This paper focuses on the unique roles of BG affiliation in enhancing CSP amid increasing institutional pressures for more contributions to... Read More about Business group affiliation and corporate sustainability performance in emerging economies: Evidence from South Korea.

Tackling the integration challenge between environmental strategy and environmental management accounting (2022)
Journal Article
Gunarathne, N., Lee, K.-H., & Hitigala Kaluarachchilage, P. K. (2023). Tackling the integration challenge between environmental strategy and environmental management accounting. Accounting, auditing, & accountability, 36(1), 63-95. https://doi.org/10.1108/aaaj-03-2020-4452

Purpose
The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This pap... Read More about Tackling the integration challenge between environmental strategy and environmental management accounting.

Reflections and reflective practice to advance responsible management education for sustainability: the case of an Australian MBA programme (2021)
Journal Article
Lee, K.-H., & Hales, R. (2022). Reflections and reflective practice to advance responsible management education for sustainability: the case of an Australian MBA programme. International Journal of Sustainability in Higher Education, 23(5), 1158-1172. https://doi.org/10.1108/ijshe-04-2021-0135

Purpose
This paper aims to explore Master of Business Administration (MBA) students’ “reflections” and/or “reflection on practice” of sustainability into responsible management education using Bain et al.’s (2002) 5Rs (reporting, responding, relatin... Read More about Reflections and reflective practice to advance responsible management education for sustainability: the case of an Australian MBA programme.

Blue economy and the total environment: Mapping the interface (2021)
Journal Article
Lee, K.-H., Noh, J., Lee, J., & Khim, J. S. (2021). Blue economy and the total environment: Mapping the interface. Environment International, 157, 106796. https://doi.org/10.1016/j.envint.2021.106796

The term ‘Blue Economy (BE)’ is increasingly popular in modern environmental research. The concept seeks to explore ocean-based development opportunities with environmental stewardship and protection. Yet different scholars and actors adopt this term... Read More about Blue economy and the total environment: Mapping the interface.

The link between corporate energy management and environmental strategy implementation: Efficiency, sufficiency and consistency strategy perspectives (2021)
Journal Article
Gunarathne, N., & Lee, K.-H. (2021). The link between corporate energy management and environmental strategy implementation: Efficiency, sufficiency and consistency strategy perspectives. Journal of Cleaner Production, 293, 126082. https://doi.org/10.1016/j.jclepro.2021.126082

In managing energy, companies face numerous challenges arising as a result of the imperfections and inaccuracies of the information on the subject. This study examines the uses of energy information in corporate energy management strategies from an e... Read More about The link between corporate energy management and environmental strategy implementation: Efficiency, sufficiency and consistency strategy perspectives.

Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting (2020)
Journal Article
Gunarathne, A. D. N., Lee, K., & Hitigala Kaluarachchilage, P. K. (2021). Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting. Business Strategy and the Environment, 30(2), 825-839. https://doi.org/10.1002/bse.2656

This study investigates the implementation of environmental management accounting in translating environmental management strategy into organizational performance. Further, the study identifies the influence of institutional pressures on environmenta... Read More about Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting.

Eco‐control for corporate sustainable management: A sustainability development stage perspective (2020)
Journal Article
Gunarathne, A. D. N., & Lee, K. (2020). Eco‐control for corporate sustainable management: A sustainability development stage perspective. Corporate Social Responsibility and Environmental Management, 27(6), 2515-2529. https://doi.org/10.1002/csr.1973

Eco-control offers an integrated management approach to transitioning toward corporate sustainable development, such as sustainable agriculture management. Despite the need to consider organizational and managerial changes and development in the fiel... Read More about Eco‐control for corporate sustainable management: A sustainability development stage perspective.

The sensitivity of corporate social performance to corporate financial performance: A “time-based” agency theory perspective (2020)
Journal Article
Park, B.-J., & Lee, K.-H. (2021). The sensitivity of corporate social performance to corporate financial performance: A “time-based” agency theory perspective. Australian Journal of Management, 46(2), 224-247. https://doi.org/10.1177/0312896220917192

This study focuses on micro-level phenomena and time issues that have been traditionally neglected in both corporate governance and corporate social responsibility research. Drawing on agency theory concerning time-based managerial incentives (i.e. s... Read More about The sensitivity of corporate social performance to corporate financial performance: A “time-based” agency theory perspective.

The Blue Economy and the United Nations’ sustainable development goals: Challenges and opportunities (2020)
Journal Article
Lee, K.-H., Noh, J., & Khim, J. S. (2020). The Blue Economy and the United Nations’ sustainable development goals: Challenges and opportunities. Environment International, 137, 105528. https://doi.org/10.1016/j.envint.2020.105528

The “Blue Economy (BE)” is an increasingly popular concept as a strategy for safeguarding the world’s oceans and water resources. It may emerge when economic activity is in balance with the long term capacity of ocean ecosystems to support the activi... Read More about The Blue Economy and the United Nations’ sustainable development goals: Challenges and opportunities.

Corporate social responsibility leadership for sustainable development: An institutional logics perspective in Brazil (2020)
Journal Article
Pureza, A. P., & Lee, K. (2020). Corporate social responsibility leadership for sustainable development: An institutional logics perspective in Brazil. Corporate Social Responsibility and Environmental Management, 27(3), 1410-1424. https://doi.org/10.1002/csr.1894

This study investigates what drives the implementation of corporate social responsibility (CSR) practices in Brazil. It combines multiaspects of institutional forces and a multilevel analysis into one study to identify patterns of behaviour and leade... Read More about Corporate social responsibility leadership for sustainable development: An institutional logics perspective in Brazil.

Environmental and managerial information for cleaner production strategies: An environmental management development perspective (2019)
Journal Article
Gunarathne, A. D. N., & Lee, K.-H. (2019). Environmental and managerial information for cleaner production strategies: An environmental management development perspective. Journal of Cleaner Production, 237, 117849. https://doi.org/10.1016/j.jclepro.2019.117849

This paper examines the uses and characteristics of environmental and managerial information for cleaner production (CP) strategies to achieve corporate sustainability from an environmental management development perspective. Based on a development s... Read More about Environmental and managerial information for cleaner production strategies: An environmental management development perspective.

The interaction between institutional and stakeholder pressures: Advancing a framework for categorising carbon disclosure strategies (2018)
Journal Article
Herold, D. M., Farr‐Wharton, B., Lee, K., & Groschopf, W. (2019). The interaction between institutional and stakeholder pressures: Advancing a framework for categorising carbon disclosure strategies. Business Strategy and Development, 2(2), 77-90. https://doi.org/10.1002/bsd2.44

Multiple institutional and stakeholder demands have led to different strategies in the measurement and disclosure of carbon-related information. Although scholars acknowledge the prevalence of competing institutional logics as being a driver of diffe... Read More about The interaction between institutional and stakeholder pressures: Advancing a framework for categorising carbon disclosure strategies.

Do green awards and certifications matter? Consumers’ perceptions, green behavioral intentions, and economic implications for the hotel industry: A Sri Lankan perspective (2018)
Journal Article
Lee, K.-H., Lee, M., & Gunarathne, N. (2019). Do green awards and certifications matter? Consumers’ perceptions, green behavioral intentions, and economic implications for the hotel industry: A Sri Lankan perspective. Tourism Economics, 25(4), 593-612. https://doi.org/10.1177/1354816618810563

This study examines the effects of green or eco-friendly certificates and awards on consumers’ perceived value within the hotel industry, and the roles of consumers’ perceived value in predicting satisfaction, intention to revisit, and intention to p... Read More about Do green awards and certifications matter? Consumers’ perceptions, green behavioral intentions, and economic implications for the hotel industry: A Sri Lankan perspective.

The influence of internal and external pressures on carbon management practices and disclosure strategies (2018)
Journal Article
Herold, D. M., & Lee, K.-H. (2019). The influence of internal and external pressures on carbon management practices and disclosure strategies. Australasian Journal of Environmental Management, 26(1), 63-81. https://doi.org/10.1080/14486563.2018.1522604

As a result of institutional and stakeholder pressures, companies have increasingly implemented various internal and external carbon management practices, reflecting different carbon disclosure strategies. Existing research, however, is limited to di... Read More about The influence of internal and external pressures on carbon management practices and disclosure strategies.

Institutional pressures and corporate environmental management maturity (2018)
Journal Article
Gunarathne, N., & Lee, K.-H. (2019). Institutional pressures and corporate environmental management maturity. Management of Environmental Quality: An International Journal, 30(1), 157-175. https://doi.org/10.1108/meq-02-2018-0041

Purpose
The purpose of this paper is to examine how corporate environmental management strategies at different environmental management maturity (EMM) stages are influenced by institutional forces in the service sector organizations of a developing... Read More about Institutional pressures and corporate environmental management maturity.

Accounting for Sustainability: Asia Pacific Perspectives (2018)
Book
K.-H. Lee, & S. Schaltegger. (Eds.). (2018). Accounting for Sustainability: Asia Pacific Perspectives. Springer International Publishing. https://doi.org/10.1007/978-3-319-70899-7

Addresses the research-practice gap in the sustainability accounting and reporting field between academic researches and corporate practices
Provides rich insights of different cultural and industrial cases in the Asia-Pacific region
Of... Read More about Accounting for Sustainability: Asia Pacific Perspectives.

Corporate environmental responsibility: focus, orientation and salience in the natural resources sector (2017)
Journal Article
Herold, D. M., & Lee, K. H. (2017). Corporate environmental responsibility: focus, orientation and salience in the natural resources sector. International Journal of Global Environmental Issues, 16(4), 254-276. https://doi.org/10.1504/ijgenvi.2017.086715

This article investigates the current status of studies into corporate environmental responsibility in the natural resources sector within the academic literature on management. In particular, we examine studies with a focus on industry and geography... Read More about Corporate environmental responsibility: focus, orientation and salience in the natural resources sector.