Self-claimed sustainability: Building social and environmental reputations with words

Nunes, Mauro Fracarolli; Park, Camila Lee

doi:10.1016/j.spc.2016.04.002

Cited by 34 publications

(16 citation statements)

References 140 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Different empirical studies have reported that social, environmental, economic and ethical-legal practices positively influence the economic results of companies [65,66]. In addition, some studies have corroborated that the implementation of CSR has become a powerful weapon in meeting customer expectations and satisfaction, driving companies to be more competitive and more profitable [67,68]. Other researchers have concluded that there is a significant relationship between the ethical, social, economic and environmental dimensions of CSR, with the financial performance of companies [69].…”

Section: The Relationship Of Csr With Financial Performancementioning

confidence: 99%

Organizational Learning and Corporate Social Responsibility Drivers of Performance in SMEs in Northwestern Mexico

2019

View full text Add to dashboard Cite

The main objective of this article is to examine the effects of the organizational learning and corporate social responsibility (social, economic and environmental) practices that exert on the financial performance of SMEs (small and medium enterprises). The research is based on a sample of 343 companies of which 19.8% belong to the primary sector, 26.6% to the secondary sector and 53.6% to the tertiary sector of the northwestern region of Mexico. The data were collected from February to May 2018 with the support of a self-directed structured survey of company managers. For the analysis and validation of the results, the statistical technique of the structural equations model (SEM) based on the variance was used to validate the structured relationships in this investigation through PLS (partial least squares). These analyses were prepared with the support of SmartPLS version 3.2.8 Professional. The results indicate that OLE (organizational learning) is a key element to strengthen CSR (corporate social responsibility) practices and increase financial performance in these types of companies, and that CSR is key to increasing financial performance. In addition, it was found that the OLE is a variable that mediates the relationship between CSR and financial performance. The work contributes to the development of the literature of organizational learning, the theory of resources and capabilities, and stakeholder theory

show abstract

Section: The Relationship Of Csr With Financial Performancementioning

confidence: 99%

Organizational Learning and Corporate Social Responsibility Drivers of Performance in SMEs in Northwestern Mexico

2019

View full text Add to dashboard Cite

show abstract

“…Additionally, the multidimensional orientation of corporate reports for sustainability issues might improve the dialogue between firms and stakeholders (Nikolaou & Evangelinos, ; Sotorrío & Sánchez, ). It actually assists in improving the degree of firms' accountability (Kolk, ; Perego & Kolk, ) towards stakeholders and offers legitimacy for some sectors (e.g., the mining industry) in order to gain the social license to operate (Fracarolli Nunes & Lee Park, ; Parsons, Lacey, & Moffat, ; Rosati & Faria, ). The differentiation among corporate sustainability reports might be explained by the varied influence of stakeholders on corporate operations (Weber & Marley, 2012) as well as by the evolution of the sustainable development concept, which stipulates the conditions under which firms should operate.…”

Section: Introductionmentioning

confidence: 99%

New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals

Tsalis

Malamateniou

Koulouriotis

et al. 2020

Corp Soc Responsibility Env

373

263

View full text Add to dashboard Cite

Complying with the requirements of sustainability development is a very high priority for the business community. The United Nations' 2030 Agenda and its 17 Sustainable Development Goals (UN_SDGs) pose new challenges for firms, which have to adjust their operations and strategies to the requirements of SDGs. In this context, this paper aims to develop a methodological framework for evaluating the level of alignment of corporate sustainability reporting practices with the scope of UN_SDGs. Based on disclosure topics from Global Reporting Initiative and a scoring system, an evaluation framework was developed in order to assess the quality of information published in sustainability reports with respect to each UN_SDG. An empirical analysis was performed in a sample of sustainability reports in order to examine the structure and the applicability of the proposed methodological framework. The outcomes of the empirical analysis reflect some implications for future research on the UN_SDG reporting practices.

show abstract

“…In this sense, the elements that drive sustainability reporting are most likely related to reducing information asymmetries and increasing reputation among stakeholders (Jizi, 2017). As suggested by signaling theory, signaling social and environmental commitment to stakeholders can help organizations secure competitive positions and even create new competitive advantages (Fracarolli Nunes & Lee Park, 2017;Milne & Gray, 2013). To achieve these benefits, organizations strategically choose the elements that are present in their sustainability reports, which may signal the degree of their sustainability commitment to stakeholders (Belal, 2002;Calabrese, Costa, & Rosati, 2015).…”

Section: Introductionmentioning

confidence: 99%

Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting

Rosati

Faria

2019

Corp Soc Responsibility Env

325

278

View full text Add to dashboard Cite

Business can play a critical role in the achievement of the Sustainable Development Goals (SDGs). Contextually, business reporting on the SDGs can support organizations in planning, implementing, measuring, and communicating their SDG efforts. This study investigates the relationship between early adoption of SDG reporting and a series of organizational factors by combining data from two databases-provided by the Global Reporting Initiative and Orbis-to identify the organizations that addressed the SDGs in their sustainability reports and their respective structural characteristics.The study, using a logit model based on data from 408 organizations worldwide, indicates that early adoption of SDG reporting is related to a larger size, a higher level of intangible assets, a higher commitment to sustainability frameworks and external assurance, a higher share of female directors, and a younger board of directors. The study contributes to the academic and practical understanding of factors related to the decision to engage early in new sustainability frameworks and practices.

show abstract

Self-claimed sustainability: Building social and environmental reputations with words

Cited by 34 publications

References 140 publications

Organizational Learning and Corporate Social Responsibility Drivers of Performance in SMEs in Northwestern Mexico

Organizational Learning and Corporate Social Responsibility Drivers of Performance in SMEs in Northwestern Mexico

New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals

Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting

Contact Info

Product

Resources

About