How B2B consulting firms support clients in turning sustainability strategies into action : the roles of governance, decision pathways, and impact financialization
Sameera, Gammana (2025)
Pro gradu -tutkielma
2025
School of Business and Management, Kauppatieteet
Kaikki oikeudet pidätetään.
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi-fe20251217121103
https://urn.fi/URN:NBN:fi-fe20251217121103
Tiivistelmä
Organizations encounter difficulties when they try to carry out their sustainability initiatives. The research investigates how B2B consulting firms carry out sustainability strategy implementation in client firms through three interconnected systems which focus on governance structure and decision-making process enhancement and financial value creation from sustainability initiatives. The research employed qualitative case analysis of six consultants from Finland and Sri Lanka.
The research shows that governance and decisions and finance work together as dependent systems which produce a multiplicative effect. Organizations that lack any of these three elements will experience continuous breakdowns because impact financialization weakness leads to resource allocation shortages and decision pathway flaws result in delayed approvals and governance deficits cause organizational stagnation.
The research shows consultants use their abilities to lead change by working at three different levels which include cognitive and organizational and technical domains. The implementation of multiple interventions leads to superior outcomes than when interventions operate independently from each other. The research shows that institutional frameworks in different markets affect strategy development because developed markets focus on optimizing current systems while developing markets focus on building governance structures.
The research demonstrates consultants serve as system integrators who connect various system elements instead of working on individual components. The research expands dynamic capabilities and governance theory through evidence which demonstrates that consultants create value by integrating all system components into one unified system. The research delivers evidence-based recommendations which consulting organizations and organizations pursuing complete sustainability transformation can implement.
The research shows that governance and decisions and finance work together as dependent systems which produce a multiplicative effect. Organizations that lack any of these three elements will experience continuous breakdowns because impact financialization weakness leads to resource allocation shortages and decision pathway flaws result in delayed approvals and governance deficits cause organizational stagnation.
The research shows consultants use their abilities to lead change by working at three different levels which include cognitive and organizational and technical domains. The implementation of multiple interventions leads to superior outcomes than when interventions operate independently from each other. The research shows that institutional frameworks in different markets affect strategy development because developed markets focus on optimizing current systems while developing markets focus on building governance structures.
The research demonstrates consultants serve as system integrators who connect various system elements instead of working on individual components. The research expands dynamic capabilities and governance theory through evidence which demonstrates that consultants create value by integrating all system components into one unified system. The research delivers evidence-based recommendations which consulting organizations and organizations pursuing complete sustainability transformation can implement.