A systematic literature review of multi-level drivers, boundary dynamics and sustainability outcomes: reframing ESG orientation as a boundary-spanning capability

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a theoretical framework linking ESG orientation to boundary-spanning and multi-level drivers, offering new directions for empirical research.

🏢実務担当者:Actionable insights on embedding ESG as a strategic capability across core processes, with emphasis on leadership, governance, and stakeholder collaboration.

🏛政策担当者:Suggests that regulatory pressure alone is insufficient; capability-building ecosystems and collaborative initiatives are needed to foster substantive ESG practices.

This study provides a critical synthesis of the ESG literature by conceptualizing ESG orientation as a boundary-spanning organizational capability, rather than solely as a disclosure or compliance outcome. The analysis demonstrates that ESG orientation emerges from the interplay of multi-level drivers (micro, meso and macro) and serves as a central mechanism for translating institutional and stakeholder pressures into substantive sustainability practices, while reconfiguring organizational boundaries through expansion, integration, translation and contraction. A systematic literature review (SLR) was conducted following PRISMA 2020 guidelines, using the Scopus database and focusing on English-language, peer-reviewed business and management journals. From 2,065 records, 84 articles were selected through iterative screening. Qualitative coding identified patterns in drivers, boundary dynamics and ESG outcomes, enabling theory-based conceptual integration. ESG orientation functions as a boundary-spanning capability shaped by multi-level drivers, reconfiguring organizational boundaries to facilitate knowledge transfer, stakeholder collaboration and governance alignment. This transition enables firms to progress from symbolic to substantive ESG practices, resulting in financial, operational, innovation, competitive and legitimacy outcomes, contingent on the authenticity of implementation and organizational capabilities. The review is limited to Scopus-indexed, English-language studies and employs a conceptual synthesis without empirical triangulation, which restricts generalizability. Future research should incorporate empirical, multi-level and context-sensitive methodologies. This study provides actionable insights for organizations seeking to implement ESG more effectively. ESG should be embedded as a strategic capability across core business processes rather than treated as a compliance or reporting function. Leadership plays a critical role in translating external ESG pressures into internal strategic intent through resource allocation, governance structures, and performance systems. Firms should also develop boundary-spanning mechanisms, such as cross-functional coordination and stakeholder collaboration, to facilitate knowledge transfer, innovation and legitimacy building. To avoid symbolic adoption, it is important to get multi-level drivers to work together. Performance evaluation should include both process-based and non-financial indicators as well as traditional financial metrics. This study highlights the broader societal role of organizations as active agents in sustainability transformation. By emphasizing ESG as a boundary-spanning capability, it underscores the importance of stakeholder integration and cross-sector collaboration in addressing complex environmental and social challenges. The findings suggest that authentic ESG practices can reduce greenwashing, enhance transparency, and strengthen institutional trust. For policymakers, the study implies that regulatory pressure alone is insufficient and should be complemented by initiatives that support capability development and collaborative sustainability ecosystems, particularly in emerging economies where institutional frameworks are still evolving. This study advances ESG research by moving beyond static, disclosure-based approaches to provide a process-oriented, capability-driven explanation of ESG implementation. By integrating multi-level drivers with boundary dynamics, the study elucidates how ESG commitments are translated into substantive practices and outcomes and contributes a theory-building SLR that clarifies how boundary reconfiguration facilitates organizational integration and sustainability transformation.

• semanticscholar https://doi.org/10.1108/jsma-02-2026-0064first seen 2026-06-10 05:18:49 · last seen 2026-06-16 05:07:36