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Background: A particular challenge in the work to realize the global goals for sustainable development is to find ways for organizations to identify and prioritize organizational activities that address these goals. There are also several sustainability initiatives, guidelines and tools to consider when planning, working with and reporting on sustainable development. Although progress has been made, little has been written about how organizations rise to and manage the challenge. The paper explores how organizations address sustainable development, which sustainability aspects they prioritize and whether previous research can improve the priority process by using materiality analysis approach. Methods: A case study approach was chosen. Data was collected by interactive workshops and documentation. The participating organizations were two Swedish municipalities; Results: The municipalities have introduced a number of sustainability aspects into their organizational governance, especially in terms of society, human rights and the environment. A materiality analysis was conducted to determine the relevance and significance of sustainability aspects. The result shows that climate action, biodiversity and freshwater use are aspects that should be prioritized; Conclusion: The materiality analysis methodology chosen for prioritizing of sustainability aspects was useful and easy to work with. However, the sustainability aspect matrix and the risk assessment have to be updated regularly in order to form an effective base for the materiality analysis.

Purpose – The purpose of this paper is to design a case study to explore how a mining and construction company, located in the Zambian Copperbelt, practices corporate social responsibility (CSR), which has a vital role to play in the mining industry because of its importance in a range of areas including: the local economy, avoiding a negative impact on the environment and society and occupational safety. This is especially true in the developing parts of the world. Numerous initiatives, guidelines and tools have been made available for CSR practice but very little is known about the usefulness of the new CSR-standard International Organization for Standardization (ISO) 26000. Design/methodology/approach – A case study was designed to explore how a mining and construction company, located in the Zambian Copperbelt, practices CSR within the health area and to discuss the possible merits of ISO 26000 for CSR development in the mining industry in the developing world. Findings – Our findings show that, despite the fact that ISO 26000 is primarily a series of guidelines, it can be used to evaluate and improve a company’s CSR practice even if that company is already considered as a frontrunner within CSR. The standard can give valuable advice when designing community development programs and allocating the use of charity donations. Further, our study has shown that traditional management systems based on occupational health and safety standard 18001 and ISO 14001 can rather effectively support actions and expectations in ISO 26000. Research limitations/implications – The research context is Zambia, so there might be limitations when applying the results to other cultural and geographical settings. Practical implications – The paper is a useful source of information about the practical implementation of CSR within the health area. Originality/value – Much of the literature within the field of practical implementation of CSR is focusing on the philanthropic activities. This paper brings more information about practical implementation of CSR in core corporate business.

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