Organizational Sustainability Practices: A Study of the Firms Listed by the Corporate Sustainability Index

Batista, Álamo Alexandre da Silva; Francisco, Antônio Carlos de

doi:10.3390/su10010226

Cited by 118 publications

(81 citation statements)

References 59 publications

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“…According to Soyka [8], the importance of the economic, environmental, and social dimensions of sustainability depends on the nature and purpose of the organisation. It should be noted that the time dimension [1,2] is not considered in this approach, which affects organisations depending on their rate of change.…”

Section: Organisations' Sustainability Effortsmentioning

confidence: 99%

“…Several initiatives have been developed to encourage sustainable consumption and industrial practices [1], such as the ones discussed by Robèrt and colleagues [12,13] and Lozano [14]. Although there have been some proposals for how to integrate sustainability in organisations, the models have limitations and do not describe how to achieve the integration [33].…”

Section: Organisations' Sustainability Effortsmentioning

confidence: 99%

“…Incorporating, integrating, and implementing sustainability in organisations is a complex and multidimensional process since: (1) there is no clear definition of sustainability in organisations [33]; (2) it involves several approaches, theoretical and practical, for the inclusion of sustainability as an organisational value [33,40]; (3) it comprises various organisational levels and attitudes [33,40]; (4) it entails myriad feedback processes [16]; (5) it must maintain results, generate knowledge, build capacity, establish experiences with partners, and produce products and/or services based on efficiency and effectiveness [33]; (6) it addresses the organisation system elements, the four dimensions of sustainability, and the organisation's stakeholders [14]; and (7) it is affected by change processes [15,71].…”

Section: Organisations' Sustainability Effortsmentioning

confidence: 99%

“…There have been many efforts aimed at incorporating sustainability in organisations, with several initiatives created to encourage sustainable consumption and industrial practices [1], such as the ones discussed by Robert and his colleagues [12,13] and Lozano [14]. Incorporating, integrating, and implementing sustainability in organisations is a complex and multidimensional process [110].…”

Section: Discussing Organisations' Contributions To Sustainabilitymentioning

confidence: 99%

“…Sustainable development and sustainability have appeared as concepts to help address the negative economic, environmental, and social impacts in this generation and future ones [1,2] through a holistic perspective [3,4]. Organisations (civil society, companies, and public sector organisations (PSOs)) have been instrumental in driving sustainability [5][6][7].…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Proposing a Definition and a Framework of Organisational Sustainability: A Review of Efforts and a Survey of Approaches to Change

Lozano

2018

Sustainability

112

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Organisations (civil society, companies, and public-sector organisations (PSOs)) have been instrumental in driving sustainability. In the last five years, there has been an increasing interest in organisational sustainability, where the importance of sustainability's dimensions depends on an organisation's nature and purpose. A large body of literature on organisational sustainability has focused on companies, followed by education institutions, in particular higher education. Limited, yet increasing, attention has been directed to PSOs and other civil society organisations. Although there have been some attempts to define a sustainable organisation, there is still a need to define and establish the principles of how organisations can address and contribute to sustainability. The sustainability efforts in the different types of organisations were reviewed and then analysed in this paper by using hermeneutics. This was complemented with a survey on sustainability changes. The survey was sent to a database of 1574 contacts from different organisations. In addition, 106 anonymous links were sent out. From the total list of emails, 118 full responses were obtained, with 39 from civil society (37 from higher education and 2 NGOs), 66 corporations, and 13 PSOs. This research distils the key system elements of the efforts in each of the organisations in order to synthesise and propose a definition and a conceptual framework of organisational sustainability. These can help organisations understand where their efforts are and how they could better embed sustainability into their systems, thus contributing to the well-being of societies and the environment for this generation and future ones.

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Section: Organisations' Sustainability Effortsmentioning

confidence: 99%

Section: Organisations' Sustainability Effortsmentioning

confidence: 99%

Section: Organisations' Sustainability Effortsmentioning

confidence: 99%

Section: Discussing Organisations' Contributions To Sustainabilitymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Proposing a Definition and a Framework of Organisational Sustainability: A Review of Efforts and a Survey of Approaches to Change

Lozano

2018

Sustainability

112

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An evaluation of environmental, social, and governance reporting in the agricultural sector

Gerber,

Smit,

Botha

2023

Bus Strat Dev

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Stakeholders require transparency that companies are conducting business sustainably, which can be provided through non‐financial disclosures. Businesses that act on environmental, social, and governance (ESG) matters can attain a competitive advantage. ESG has become necessary in the agricultural sector as agribusinesses are considered high‐impact companies. The lack of uniformity in reporting guidelines leads to inconsistent and overloading of information. The objective of this paper is to conduct an evaluation and comparison of the current ESG reporting practices of listed agribusinesses in South Africa, Australia, and Chile. To support the quality and quantity of reporting, the concept of materiality is addressed by recognising what is material to be disclosed to stakeholders. The study evaluates how agribusinesses have incorporated the proposed material topics of the new GRI 13 sector standard into their current reporting practices. A qualitative content analysis was done to identify the presence or absence of the 34 proposed material topics in their reports. The findings indicate a distinct lack of harmonisation in the agri‐food sector disclosures. Topics hardly mentioned included the rights of indigenous people, living income, and climate adaptation. Low disclosures of the keywords Climate adaptation with 3.3% and Climate resilience with 7.0% on average, for all three countries, were reported. It is recommended that the newly proposed GRI 13 sector standard must be implemented as companies can seize this opportunity for increased transparency and gain a strategic advantage. Emphasis on the materiality concept is needed as it connects with the stakeholder theory to disclose only important information.

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Organisations' contributions to sustainability. An analysis of impacts on the Sustainable Development Goals

Lozano

Barreiro‐Gen

2022

Bus Strat Env

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Organisations have been driving sustainability, where some efforts have focussed on the organisation itself and some on how organisations contribute to society, such as addressing the Sustainable Development Goals (SDGs). Although organisations have been working to address the SDGs, there has been limited integration of the SDGs in organisation systems. This paper aimed at analysing how organisations have been addressing the SDGs. A survey was developed to investigate the impacts and contribution of organisations to sustainability, where 294 responses were obtained for the questions on organisations' impacts to the sustainability. The data were analysed using descriptive analysis: Friedman test to rank the impacts on the SDGs and divided into quartiles; a ratio analysis between positive impacts and negative impacts; and correlations. The results show that organisations' impacts on the SDGs are quite generalisable to all types of organisations, with three exceptions (SDGs 4, 5 and 16). The results also served to develop an SDG impact categorisation. The correlation analysis showed that organisations address the SDGs through a compartmentalised approach. The results helped to propose the ‘organisations' impacts on the SDGs framework’ focussing on the contribution of organisations to sustainability. This research shows that organisations can contribute directly to some of the SDGs, but not to others. Therefore, the discourse must change from integration of SDGs on organisations to the contribution that organisations can have on the SDGs.

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Organizational Sustainability Practices: A Study of the Firms Listed by the Corporate Sustainability Index

Cited by 118 publications

References 59 publications

Proposing a Definition and a Framework of Organisational Sustainability: A Review of Efforts and a Survey of Approaches to Change

Proposing a Definition and a Framework of Organisational Sustainability: A Review of Efforts and a Survey of Approaches to Change

An evaluation of environmental, social, and governance reporting in the agricultural sector

Organisations' contributions to sustainability. An analysis of impacts on the Sustainable Development Goals

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