Organizational change for environmental, social, and financial sustainability: A systematic literature review

Although a large number of researchers have explored the dynamics of organizational change for environmental, social, and financial sustainability, a systematic literature review highlighting the state of the knowledge so far is lacking. The current paper attempts to address this gap. A total of 62 peer-reviewed journal articles were selected by using a range of databases. The review of the available literature reveals that, overall, the field has moved toward conducting more theory-building research, given that the majority of the studies either employ a case study approach (30) or remain conceptual in nature (19). It appears that relatively more studies have examined the influence of organizational antecedents on the scale and stages of organizational change for sustainability. In this context, the impact of learning, organizational culture, and leadership on the process of change has attracted more attention. The literature also focuses on exploring the influence of scale and stages of change on sustainability outcomes. Moreover, the influence of organizational antecedents on the process of change in terms of management accounting systems has largely been ignored in the literature. Further, less is known about the impact of contextual factors on the process of organizational change for sustainability. The identified areas of future research will potentially guide in addressing the research gaps.