Strategic CSR: Framework for Sustainability through Management Systems Standards—Implementing and Disclosing Sustainable Development Goals and Results

Abstract

This study proposes a framework to integrate sustainability within management systems standards and subsequently implement and disclose sustainable development (SD) goals and results. Moreover, it investigates the SD goals (SDGs) and results (SDRs) that Portuguese organizations with integrated management systems (IMSs) disclose to their interested parties. The study, supported by content analysis, highlights that four most frequently disclosed SDGs are “life on land” (50.0%), “industry, innovation, and infrastructure” (47.1%), “responsible consumption and production” (47.1%), and “partnerships for the goals” (47.1%). The four SDRs most frequently disclosed are “employment” (82.4%), “economic performance” (79.4%), “anticorruption” (64.7%), and “occupational health and safety” (61.8%). Hence, SDG disclosure emphasizes the environmental dimension, while SDR disclosure highlights the social dimension (economic dimension present in both SDGs and SDRs). Finally, the disclosure of SDGs and SDRs in institutional reports presents a positive and strong correlation that is statistically significant. Overall, the contributions of this research are twofold. First, it highlights the awareness of SD goals and results publications within organizations with certified management systems standards, therefore supporting the integration of the SDGs within those organizations, and second, it stimulates the demonstration of their impacts on the SDGs (the SDRs).

Sustainability in Project Management: PM2 versus PRiSMTM

“…The 17 UN Sustainable Development Goals (SDGs), as well as the 169 targets, are integrated and invisible and, thus, demonstrate the holistic view of this universal 2023 Agenda for Sustainable Development (SD) and align with the three perspectives of SD, according to Fonseca, Carvalho and Santos (2023) [1], as well as other authors [2][3][4][5].…”

“…1 Legend: A-Verba and Ivanov (2015)[80]; B-Turan and Johan (2016)[81]; C-Turan et al (2016)[82]; D-Salcedo Díaz et al (2016)[83]; E-Szabó (2016)[84]; F-Johan and Turan (2016)[85]; F -Johan and Turan (2016)[86]; H-WanLanang et al (2017) [87]; I-Piterska, Kolesnikov, et al (2018)[88]; J-Lanang et al (2018)[89]; -Feature mentioned by the author on that date and article.…”

The Manager’s Vision of CSR in an Emerging Economy: From Implementation to Market Impact

“…All of this contributes to boosting company financial value (Bahadori et al 2021;Nair and Bhattacharyya 2019;López-Pérez et al 2017b), creating a virtuous circle linking CSR, brand image, reputation and company value-with important implications for commercial and business strategy (López-Pérez et al 2017a, 2017b. Moreover, the three-pronged perspective that CSR affords-economic, social and environmental-aligns perfectly with the United Nations Sustainable Development Goals (SDGs) and penetrates progressively among the different stakeholders (e.g., consumers, workers, shareholders, society in general) (Fonseca et al 2023;Kharabsheh et al 2023;Costa et al 2021).…”

Environmental disclosure analysis of manufacturing companies to realize sustainable green economy

“…According to do Couto and Rangel (2023) and Fonseca, Carvalho and Santos (2023), the 17 Sustainable Development Goals (SDGs) set forth by the United Nations (UN) aim to achieve greater economic, social, and environmental progress by satisfying the needs of current and future stakeholders and, in the end, guarantee a more prosperous and sustainable future for all. As a party to the Paris Agreement, Indonesia wants to cut its carbon emissions by 41% by the year 2030 (Bappenas, 2017).…”