**3.1 Sustainability knowledge management and the case of the international finance sector**

For the purposes of this research, the industrial context chosen to explore best-practice sustainability knowledge management was the international finance sector (and credit providers in particular). Recently, researchers have noted that the engagement with strategic sustainability practices has become increasingly important for credit providers in this industry, particularly in response to the poor reputation of the sector and the increased political and regulatory scrutiny that has been placed on it post-global financial crisis (GFC) [38, 39]. Events including the industry sector's response to the GFC, the U.S. governments bailout of the banks (i.e., the *Emergency Economic Stabilization Act 2008*) and the 2017/18 Australian Royal Commission provide a unique industrial and societal context where the effective use of strategic sustainability processes and social accountability is seen as increasingly important to restore public trust [40, 41].

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**Table 1.**

*Summary of sample firms.*

*Knowledge Management and Its Role in Strategic Sustainability Management in the Finance…*

In order to address the specific research question, this research adopted a qualitative content analysis research design following the protocols recommended by [42–44]. Content analysis was deemed appropriate for this research area as it provides a flexible method by which to explore complex phenomena and enables researchers to move freely between stages of analysis, allowing for a thorough thematic analysis [45]. The content analysis process in this research comprised of

In stage one, appropriate data was selected and acquired. Firstly, it needed to be considered what sample of firms could represent best-practice performance in sustainability and engage in effective KMPs. To this end, the annual reports of nine firms (see **Table 1**) were gathered and analysed. All firms operated in the finance industry as credit providers and were B-Corporation (B-Corp) certified. Firms in the credit providing industry were chosen due to the inherent importance of knowledge and information in effectively competing in the industry [46]. B-Corp certification status is awarded by the U.S. non-profit 'B-Lab' organisation and certifies best-practice performance against a range of social and environmental performance, public transparency, and legal accountability standards (B-Corporation Website 2019). Annual reports were collected as they represent the main corporate communication tool used by firms [47] and are accepted as a reliable and valid source of strategic information [48, 49]. All annual reports were downloaded in

In stage two, coding rules relating to the three pillars of sustainability (i.e., economic, environmental, and social) were developed using the global reporting initiative (GRI) G4 reporting criteria as a guide [50]. The GRI is an international independent non-profit organisation founded in 1997 in association with the United Nations that has published a comprehensive set of economic, environmental and social sustainability performance standards considered globally to be the basis for best-practice sustainability reporting [51]. Due to its function as a leading

**Firm name Type Location Certified** Beyond Bank Australia Banking and financial services Australia 2015 Charity Bank Banking and financial services United Kingdom 2014 City First Bank Banking and financial services United States 2017 Kindred Credit Union Credit union Canada 2016 Mascoma Bank Banking and financial services United States 2017 O-Bank Banking and financial services Taiwan 2017 Silver Chef Hospitality equipment funding Australia 2015 Sunrise Banks Banking and financial services United States 2009 Triodos Bank Banking and financial services Netherlands 2015

*DOI: http://dx.doi.org/10.5772/intechopen.87156*

*3.2.1 Stage one: data selection and acquisition*

PDF format directly from the firms' official websites.

*3.2.2 Stage two: extracting sustainability data*

**3.2 Qualitative content analysis**

three stages.

*Knowledge Management and Its Role in Strategic Sustainability Management in the Finance… DOI: http://dx.doi.org/10.5772/intechopen.87156*
