Purpose

This study aims to analyze how sustainability, through an efficient knowledge management (KM) system, can serve as a driving force with respect to corporate culture and reputation. The research questions that guided this study are mainly the following: Are KM and sustainability related? Can culture strengthen the link between KM and sustainability? Can the link between KM and sustainability be affected by reputation?

Design/methodology/approach

The methodological approach adopted corresponds to qualitative research of analysis on the reference literature in the international field, also supported by empirical analysis.

Findings

In this study, the authors show that there is no explicit correlation between sustainability and KM. This relationship, in fact, is not underlined in nonfinancial reporting because it is absent or because it is not considered relevant. Too often sustainability is reduced to a mere relational and reputational tool, ignoring the fact it must be considered a consequence and not the main goal to improve companies’ culture.

Research limitations/implications

The sample studied by the authors refers to the top 40 companies listed on the Italian market, not allowing to generalize the findings across the international context.

Practical implications

The practical implications that could result from making explicit the relationship between sustainability and KM are multiple: the substantial benefits of the reputational aspect, an increase in the economic value related to sustainability; to ensure the going concern of the company and implement its ability to produce and share value in the long term.

Social implications

The social benefits of a stronger relationship between sustainability and KM are related to the possibility to improve the wealth of all the stakeholders.

Originality/value

This paper analyzes the links between sustainability and KM to understand the influence of these factors on corporate culture and reputation.

中文翻译：

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企业声誉和文化：知识管理与可持续发展之间的联系

目的

本研究旨在分析可持续性如何通过高效的知识管理（KM）系统成为企业文化和声誉的驱动力。指导本研究的研究问题主要如下：知识管理和可持续性相关吗？文化能否加强知识管理与可持续发展之间的联系？知识管理和可持续发展之间的联系会受到声誉的影响吗？

设计/方法论/途径

所采用的方法论对应于国际领域参考文献的定性研究分析，并辅以实证分析。

发现

在这项研究中，作者表明可持续性和知识管理之间没有明确的相关性。事实上，这种关系在非财务报告中并未得到强调，因为它不存在或因为它被认为不相关。可持续性常常被简化为仅仅是关系和声誉的工具，而忽略了它必须被视为结果而不是改善公司文化的主要目标这一事实。

研究局限性/影响

作者研究的样本涉及意大利市场上排名前 40 的上市公司，无法在国际范围内推广研究结果。

实际影响

明确可持续性与知识管理之间的关系可能产生多重实际影响：声誉方面的实质性好处、与可持续性相关的经济价值的增加；确保公司的持续经营，并发挥其长期生产和分享价值的能力。

社会影响

可持续发展和知识管理之间更紧密的关系所带来的社会效益与提高所有利益相关者的财富的可能性有关。

原创性/价值

本文分析了可持续发展与知识管理之间的联系，以了解这些因素对企业文化和声誉的影响。