Do agenda 2030 and Sustainable Development Goals act at local and operational levels? Evidence from a case study in a large energy company in Italy

Battaglia, Massimo; Annesi, Nora; Calabrese, Mario; Frey, Marco

doi:10.1002/bsd2.125

Cited by 8 publications

(8 citation statements)

References 44 publications

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“…Other scattered works analyzed indirectly organizational engagement with SDGs through limited case-studies (e.g., Battaglia et al, 2020;Mansell et al, 2020;Vildåsen, 2018). For example, Battaglia et al (2020) analyzed the operational dimensions of the SDGs for the case of a large Italian energy company. A set of relevant works were also focused on SDG reporting to scrutinize the organizational engagement with the goals.…”

Section: Literature Review and Research Questionmentioning

confidence: 99%

“…In the second group of studies, a number of recent works have focused on the organizational level to analyze the engagement with SDGs. Van Zanten and Van Tulder (2018) conducted a survey of 81 large MNCs from Europe and North America, and found that companies are more likely to engage with SDG targets relevant to their own value chain operations, and with targets that “avoid harm” rather than “do good.” Other scattered works analyzed indirectly organizational engagement with SDGs through limited case‐studies (e.g., Battaglia et al, 2020; Mansell et al, 2020; Vildåsen, 2018). For example, Battaglia et al (2020) analyzed the operational dimensions of the SDGs for the case of a large Italian energy company.…”

Section: Literature Review and Research Questionmentioning

confidence: 99%

See 1 more Smart Citation

Organizations' engagement with sustainable development goals: Fromcherry‐pickingto SDG‐washing?

Saizarbitoria

Urbieta

Boiral

2021

Corp Soc Responsibility Env

172

183

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This article analyzes the organizational engagement with the United Nations sustainable development goals (SDGs), an initiative for corporate social responsibility also referred to as the 2030 Agenda. Engagement with the SDGs by organizations all around the world, whatever their sector and size, has attracted a lot of media interest and heightened expectations. Nevertheless, there is a lack of empirical work that sheds light on the commitment to this initiative at the organizational level. In order to fill this gap, this article examines the characteristics of engagement with the SDGs of 1370 organizations from 97 countries, taking data from their sustainability reports. The study looks at how and why organizations engage with the SDGs, as well as the priority they assign to them. The findings point to a superficial engagement with the SDGs for the vast majority of organizations, which suggests a process of “SDG‐washing”. Implications for managers, public policy makers and other stakeholders are analyzed.

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Section: Literature Review and Research Questionmentioning

confidence: 99%

Section: Literature Review and Research Questionmentioning

confidence: 99%

Organizations' engagement with sustainable development goals: Fromcherry‐pickingto SDG‐washing?

Saizarbitoria

Urbieta

Boiral

2021

Corp Soc Responsibility Env

172

183

View full text Add to dashboard Cite

show abstract

“…Agenda for Sustainable Development, Sustainable Development Goals (SDGs) or net zero commitment requires long-term planning and commitment at the country level (Battaglia et al, 2020). While following the accomplishment of these goals, policy development and resource allocation play a fundamental role whereas SR works as a monitoring and controlling tool (Thoradeniya et al, 2022).…”

Section: Even Though Pursuing Initiatives At the Global Level Like Th...mentioning

confidence: 99%

Sustainability reporting for boosting national commitment and overcoming challenges: A hierarchical model

Paridhi,

Ritika

2024

Bus Strat Dev

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Sustainability reporting (SR) has emerged as a critical mechanism for organizations and nations to communicate their performance in terms of environmental, social, and governance (ESG). The present study investigates the challenges that prevent SR from being useful for system transparency and accountability. It identifies formidable barriers such as intentions, knowledge gaps, resource constraints, and the intricate nature of measurement metrics which necessitating a global collaborative efforts to improve SR's adaptability and acceptance within diverse systems. In addition, this pioneering research examines the factors that influence SR adoption and commitment at the national level. In the study, total interpretive structural modelling (TISM) is used to investigate the hierarchical relationship between factors while MICMAC analysis is administered to identify driver‐dependent connections. It reveals a multi‐layered structure in which macroeconomic factors such as political stability and resource availability drive regulatory effectiveness, operational factors such as administrative efficiency and awareness synergise for progress, and performance factors provide comprehensive insights into SR maturity at national level. The findings contribute significantly to the refinement of theoretical frameworks while emphasizing the importance of SR in advancing the 2030 Agenda for Sustainable Development. It emphasizes on political will, resource allocation, and tailored regulatory frameworks for comprehensive reporting of sustainability. This study provides practical insights for managers, policymakers, and businesses navigating sustainability reporting. It identifies drivers of national SR commitment and guides corporate practices towards sustainable development goals. Understanding these issues strengthens risk management and governance, while advanced measurement tools facilitate assessment and communication. Overall, it empowers stakeholders to elevate their engagement in enhancing sustainability practices, refining governance structures, and informing policy formulation.

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“…Currently, digitization and paperless movement are holistic topics amongst modern societies, and these are grounded by several reasons related to environmental motives, cost reduction, new technology, or even corporate image. Several authors point to two exogenous market drivers that are pushing the paperless movement: (1) the orientation for sustainability [1,2,20]; and (2) the digitization of information as a consequence of information and communication technology (ICT) revolution [14,[21][22][23][24], creating opportunities to diffuse digital documents throughout networks [25].…”

Section: From Dematerialization To Digitization and Paperless Firms' Movementmentioning

confidence: 99%

“…What can be done to assure the future of the next generations? The environmental consequences of the continued economic growth resulted in intense academic and political debates, calling for a transition to a "green economy" and a complete change in the paradigm of growth and development, which resulted in the notions of orientation to sustainability [1,2] and dematerialization. Some authors use the notion of dematerialization as a synonym for digitization [2,3], service innovation [1,4], organizational technology [5], or servitization/deservitization [6,7].…”

Section: Introductionmentioning

confidence: 99%

An insight on B2B Firms in the Age of Digitalization and Paperless Processes

et al. 2021

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In recent years and due to market demand and environmental regulations, firms have been changing their procedures regarding document production, handling, and filling. There has been a paradigm change in document sustention in order to attain such changes, from paper-based to electronic forms, resulting in the Digitization and Paperless Office Program (DPOP). The literature on digitization and paperless processes is profuse; nonetheless, it is outdated, uses only single or multiple case study approaches, and is limited to specific industries, such as healthcare or higher education. To overcome this gap, this research analyses the current implementation of the DPOP in five major sectors by using a country scale approach; consequently, this research study contributes to strengthening the literature in this area of knowledge. The methodology used is quantitative and is based on a questionnaire distributed to the most important economic sectors (education, health, trade, industry, and services) in Portugal. The results show that a DPOP positively impacts companies, as it increases profitability and, in most cases, is a sine qua non condition for negotiating with clients. Additionally, it favours companies’ image, reduces costs, and contributes to environmental sustainability. This research provides new insights into how firms using a DPOP may contribute to dematerialization and paper consumption reduction. It is also original as it covers multiple sectors using a country approach.

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Do agenda 2030 and Sustainable Development Goals act at local and operational levels? Evidence from a case study in a large energy company in Italy

Cited by 8 publications

References 44 publications

Organizations' engagement with sustainable development goals: Fromcherry‐pickingto SDG‐washing?

Organizations' engagement with sustainable development goals: Fromcherry‐pickingto SDG‐washing?

Sustainability reporting for boosting national commitment and overcoming challenges: A hierarchical model

An insight on B2B Firms in the Age of Digitalization and Paperless Processes

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