13. Managing Responsible and Sustainable Business in the UK

Our study reveals both notable differences and similarities between the average international and UK samples for the issues we investigate in the International Corporate Sustainability Barometer (ICSB). Commitment from top management, corporate philosophy and self-commitment seem to drive corporate sustainability in the UK more strongly than internationally. We also find business case expectations from sustainability adoption to be higher in the UK than internationally. Conversely, the role of legislation and government incentives for implementing sustainability is rated higher in the international sample than by UK companies. Our study also highlights several key points asserted by both the international and the UK samples. These include, firstly, companies’ emphasis on managing core environmental and social issues such as the efficient use of energy and water, emissions control and workplace health and safety. However, both cohorts also stress the need for greater contribution towards social issues management. Secondly, whilst organisational units such as CSR/sustainability, top management and public relations are seen to influence responsible and sustainable practices positively, finance and accounting departments have least influence on their implementation.