A study of corporate social responsibility practices of the top <scp>Bombay Stock Exchange</scp> 500 companies in India and their alignment with the <scp>Sustainable Development Goal</scp>s

Poddar, Anushree; Narula, Sapna A.; Zutshi, Ambika

doi:10.1002/csr.1741

Cited by 76 publications

(60 citation statements)

References 72 publications

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“…In relation to the second part of the analysis, according to the results and considering the sample, Italian companies have partially increased their focus on sustainability over the years, but have also adapted their approach to sustainability to the prescriptions developed within the UN 2030 framework. The 17 Sustainable Development Goals are being increasingly implemented in EU member countries and companies, by considering the SDGs as a sort of evolutionary path that should lead to the full implementation of these goals by 2030 [28].…”

Section: Discussionmentioning

confidence: 99%

“…The theme of the SDGs has been analysed in the CSR literature with particular reference to sustainability [66][67][68] and role of companies [69]. In the literature, there are both studies related to national [28,70,71] and supranational situations [66].…”

Section: The Linkage Between Sustainability Reporting and The Sustainmentioning

confidence: 99%

“…The Report incorporates 17 Sustainable Development Goals (SDGs) in an international shared project, setting a total of 169 goals. The goals are being increasingly implemented in global society, governments, non-governmental organizations (NGOs), and companies, and today the UN SDGs represent the global framework underlying the direction and actions to be taken towards 2030 [27,28]. There is an evident link between the 17 UN SDGs and the information that both the EU Directive and the related Italian Legislative Decree require to be published in non-financial reports.…”

Section: Introductionmentioning

confidence: 99%

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Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective

et al. 2020

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The paper aims at investigating the impact of UN Sustainable Development Goals (SDGs) 2030 on Italian “public interest entities” both in term of approaches to non-financial disclosure and on business strategies. The analysis focuses on the investigation of the relationships between the 17 SDGs and the set of non-financial information defined in bont the EU Directive 2014/95/EU and the related Italian L.D. n. 254 of 30 December 2016. SDGs has been significantly analysed in the literature, considering the effects on sustainability policies adopted by the States, but little attention has been paid to the policies adopted by companies. The awareness of companies towards the business implication connected to the achievemt of these goals translate into a new conscientious path, in compliance with sustainability standards. In this framework, the paper investigates the entire population of Italian companies subject to the publishing of non-financial information disclosure, with the exclusion of banks and insurance companies. For each company under investigation, two kinds of analysis are presented: (1) firstly, the company’s level of sustainability derived from the company website; (2) the approach in pursuing the 17 SDGs. The overall results are quite comforting in term of companies’ sustainability aptitude. Over the years, Italian public interest entities have implemented active policies linked to the achievement of some specific goals, in compliance with the Italian legislation, although divergences still emerge among the Italian areas, as a result of cultural differences that still exist and affect companies’ approaches to sustainability issues. In this regard, the results of the analysis are interesting for government authorities to regulat the pursuit of sustainability goals.

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Section: Discussionmentioning

confidence: 99%

Section: The Linkage Between Sustainability Reporting and The Sustainmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective

et al. 2020

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“…Whereas Endl, Tost, Hitch, Moser, and Feiel (2019) and Said and Chuenpagdee 2019 Table 12 shows the papers debating the relation between CSR and SDGs (8.51%). Grover, Kar, and Ilavarasan (2019) and Poddar, Narula, and Zutshi (2019) analyze the relation quantitatively through the collection of secondary data. Schönherr et al (2017) and Xia et al (2018) publish a qualitative investigation of CSR and its interrelationships with the whole set of goals.…”

Section: Entrepreneurship To Pursue Sdgs and The Industry Role In Amentioning

confidence: 99%

Sustainable development goals and the strategic role of business: A systematic literature review

2020

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The United Nations' Sustainable Development Goals (SDGs) are an urgent call for action by all countries that provide a global framework for achieving global development while balancing social, economic, and environmental sustainability. SDGs are addressed to all actors in society, but both academia and professional recognize the particular importance of businesses. However, research is still needed to understand the role of companies as sustainable development agents. Relying on Scopus database consultation, the current research adopts an interdisciplinary systematic literature review to investigate, analyze, and present state-of-the-art academic literature on the role of businesses in tackling SDGs. The final sample comprises 101 papers published between 2015 and 2020. It provides evidence that the main topics discussed by scholars are related to aspects of strategy execution. Recognizing different streams that are currently unexplored-despite strictly related to strategic business activities and to the sustainable development as a whole-the study provides many insights for future research on business and SDGs.

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“…The literature shows great interest in understanding the sustainability drivers, as means toward a more sustainable‐oriented state (Lozano, 2015; Peralta, Carrillo‐Hermosilla, & Crescente, 2019), and a stimulus for corporate entrepreneurship (Mahfuz Ashraf et al, 2019; Morrish, Miles, & Polonsky, 2011). The recent introduction of UN's 17 SDGs has pushed organizations even more to the need to merge sustainability into their businesses (Poddar, Narula, & Zutshi, 2019; Presch, Dal Mas, Piccolo, Sinik, & Cobianchi, 2020; Rosati & Faria, 2019; Secundo, Ndou, Del Vecchio, & De Pascale, 2020; Tsalis, Malamateniou, Koulouriotis, & Nikolaou, 2020). Interestingly, according to Ruzza, Dal Mas, Massaro, and Bagnoli (2020) “emerging technologies regularly serve as enabling forces for economic, social, and business transformation” and can, therefore, be an external factor that contributes developing new SMBs.…”

Section: Literature Review and Research Questionmentioning

confidence: 99%

Crypto‐economy and new sustainable business models: Reflections and projections using a case study analysis

Massaro

Mas

Jabbour

et al. 2020

Corp Soc Responsibility Env

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The purpose of this article is to shed light on how the blockchain technology can lead to the creation of new sustainable business models (SBMs). The literature highlights the need to merge the sustainability perspective into business models, creating new SBMs. Using a case study methodology, the paper investigates how the blockchain can foster the creation of SBMs, thus exploring the following Research Question (RQ): How can blockchain facilitate the development of new SBM? The case represents an example of an SBM merging more theoretical definitions. The unique features of the blockchain foster inclusivity even in traditional sectors, allowing widespread distribution of the benefits for the community with a long‐term orientation. Consequently, our study provides systematized evidence of how the blockchain can foster financial and social sustainability. This manuscript adds to the state‐of‐the‐art literature on the application of emerging technologies to organizational sustainability by shedding light on real business case evidence.

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A study of corporate social responsibility practices of the top Bombay Stock Exchange 500 companies in India and their alignment with the Sustainable Development Goals

Cited by 76 publications

References 72 publications

Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective

Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective

Sustainable development goals and the strategic role of business: A systematic literature review

Crypto‐economy and new sustainable business models: Reflections and projections using a case study analysis

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