2015
DOI: 10.1016/j.ecolind.2014.11.012
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Management for sustainability: An analysis of the key practices according to the business size

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Cited by 39 publications
(27 citation statements)
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“…Unlike financial reporting, sustainability reporting is voluntary in the majority of states [36]. For this reason, most companies presenting information about social and environmental protection actions use voluntary reporting systems, such as the guidelines in the Global Reporting Initiative (GRI), the GreenhouseGas (GHG) Protocol developed by the World Resource Institute [37,38] and, in recent years, the integrated reporting developed by the International Integrated Reporting Council. Although efforts were made toward standardizing the information regarding sustainable reporting (GRI and GHG), there are still differences in the content and quality of reports compiled [39].…”
Section: Sustainability Reporting and The Quality Thereofmentioning
confidence: 99%
“…Unlike financial reporting, sustainability reporting is voluntary in the majority of states [36]. For this reason, most companies presenting information about social and environmental protection actions use voluntary reporting systems, such as the guidelines in the Global Reporting Initiative (GRI), the GreenhouseGas (GHG) Protocol developed by the World Resource Institute [37,38] and, in recent years, the integrated reporting developed by the International Integrated Reporting Council. Although efforts were made toward standardizing the information regarding sustainable reporting (GRI and GHG), there are still differences in the content and quality of reports compiled [39].…”
Section: Sustainability Reporting and The Quality Thereofmentioning
confidence: 99%
“…Studies have suggested that society and stakeholders have been increasingly patronising firms that utilise an active approach regarding the principles of sustainable development [5]. This is accomplished through new actions such as decreasing the firm's carbon footprint or water usage, improving on education commitments, and community engagement [6].…”
Section: Introductionmentioning
confidence: 99%
“…To achieve the sustainable development, companies should adopt a type of management that ensures the sustainability. The management for sustainability implies the incorporation of aspects relating to the sustainable development in the strategy, operations and other business processes of organizations (Gomes et al, 2015) Lacy et al (2010 states "sustainable business practices and products are opening up new markets and sources of demand; driving new business models and sources of innovation; changing industry cost structures; and beginning to permeate business from corporate strategy to all elements of operations". Sustainable business models incorporate the three dimensions of sustainability (environmental, economic and socio-political), commonly referred to as "the triple bottom line" (TBL) approach (Elkington, 1994) and consider a wide range of interests of stakeholders, including the environment and society.…”
Section: Management For Sustainabilitymentioning
confidence: 99%