Sustainable development goal disclosures: Do they support responsible consumption and production?

Gunawan, Juniatí; Permatasari, Paulina; Tilt, Carol

doi:10.1016/j.jclepro.2019.118989

Cited by 149 publications

(120 citation statements)

References 14 publications

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“…Thematic studies that address aspects related to the connectivity [6,42,43], the integration between objectives [44], or the identification of macrothemes the most SDGs converge [45,46].…”

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confidence: 99%

Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

et al. 2020

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This paper aims at contributing to the debate on the relationships between the European financial sector and sustainable development. Using a non-financial disclosure analysis of 262 European banks, the research sought, first, to investigate the “scope” of the contribution of European banks to the Sustainable Development Goals (SDGs) and, second, to explore the factors that seem to differentiate the SDGs approach among banks. The results show that country of origin, legal system, and adoption of an integrated report seem to differentiate banks in terms of contribution to the SDGs. The business model and stock exchange listing, conversely, do not seem to represent discriminatory factor in the contribution of banks toward the SDGs. The study can be useful for managers and decision makers to develop policies to support organizations in contributing to the SDGs.

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“…Thematic studies that address aspects related to the connectivity [6,42,43], the integration between objectives [44], or the identification of macrothemes the most SDGs converge [45,46].…”

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confidence: 99%

Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

et al. 2020

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“…This approach would also allow for multiple indicators of quality of life to be considered along the quality of life spectrum. In principle, these could span all or any of the SDG indicators, for instance from securing access to decent nutrition (e.g., Veldhuizen et al 2020), health care (Hone et al 2018), education (Avelar et al 2019), to decent work conditions (Parkes et al 2017), in organizations (Rosati and Faria 2019), social security (Morton et al 2019), sustainable production/consumption (Gunawan et al 2020) and protection for the environment (Quinlivan et al 2020). Measured along diverse but interconnected and potentially aligned PPP$ income spectrum, these and others are all aspects of the United Nations (UN) Sustainable Development Goals (SDGs).…”

Section: Resultsmentioning

confidence: 99%

Setting ‘poverty thresholds’: whose experience counts?

Carr

2020

Sustain Sci

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According to the UN Sustainable Development Goals (SDGs), poverty eradication in the 21st century means everyday access to decent health care, education and livelihoods, political participation, social inclusion, a clean and safe environment, and more. These are aspirational goals that together support a decent quality of life. Crossing monetary, 'poverty thresholds' may enable such goals. Most estimates of 'where' the monetary threshold lies derive the estimates circularly from monetary costs of living. The link to quality of living is thereby made by fiat, untested empirically in everyday human experience. We already know we can measure income independently of middle class quality of life, and probe for relationships between the two. Why not for poverty too? A quantity of money where quality of life changed would mark a genuine threshold required for example to escape from poverty traps. Using this approach, studies in quality of work-life, using multiple indicators, have identified at least three thresholds where quality of life ticked markedly upwards, including inter-threshold ranges where gradients went from zero to positive. The concept of work-life balance suggests that this approach may be usefully extended to include quality health care, education, and other SDGs in sustainability science. Keywords SDG1 • Eradicating poverty • Measuring poverty • Evaluation A problem statement Policy makers around the world rely on poverty thresholds to make, evaluate and improve their anti-poverty initiatives. These thresholds are important because they yield higher or lower estimates of poverty levels, levels of intervention and their evaluation (Bullock 2019). The thresholds themselves are normally calculated from periodically updated costs-ofliving surveys, and associated indexes. They are circularly econometric. Drawing various poverty thresholds at $1.90 or $3.20 a day, monthly wage, or 60% of median national income, and so on, then takes a complete leap of faith into people's actual, everyday quality of life:

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“…É importante que a empresa analise quais se adequam melhor de acordo com as suas possibilidades. Dessa forma, podem melhorar a imagem da organização, tornando-se uma vantagem competitiva frente à concorrência (Gunawan et al, 2020;Sabonaro et al, 2017).…”

Section: Responsabilidade Socioambiental Empresarialunclassified

“…A partir dessa concepção, as empresas são incentivadas a desenvolverem estratégias e metas mensuráveis nas áreas de direitos humanos, trabalho, meio ambiente e anticorrupção (Palmer & Flanagan, 2016). O estabelecimento dessas metas tem se tornando um componente importante das estratégias de sustentabilidade das organizações, as quais desempenham um papel relevante no apoio à consecução dos ODSs, pois, ao integrá-los às suas atividades de responsabilidade socioambiental, impactam em questões econômicas, sociais e ambientais, contribuindo para um melhor padrão de vida de um país (Gunawan et al, 2020;Lopez, 2020;Palmer & Flanagan, 2016).…”

Section: Introductionunclassified

Responsabilidade Socioambiental Empresarial sob a Perspectiva de Alunos do Curso de Administração da Universidade Feevale

Berlitz

Froehlich

Zanandrea

et al. 2020

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Esta pesquisa tem como objetivo verificar a perspectiva de alunos do curso de Administração da Universidade Feevale sobre a responsabilidade socioambiental das empresas onde trabalham. Essas empresas atuam no setor industrial, comercial e de serviços e estão situadas nas regiões: Vale do Sinos, Metropolitana de Porto Alegre e Vale do Paranhana, no estado do Rio Grande do Sul. Para alcançar o objetivo proposto, foi empregada a pesquisa descritiva, levantamento, com abordagem quantitativa. A amostra foi composta por 122 respondentes. Os principais resultados apontam que os segmentos industrial e de serviços destacaram-se positivamente quanto às questões ambientais e sociais, enquanto o segmento comercial teve pouco engajamento. As organizações possuem boas práticas sociais e ambientais, segundo a perspectiva dos respondentes. Percebem como benefícios dessas práticas: a redução de custos e a melhora da imagem perante a sociedade. Apesar disso, os investimentos e a complexidade para implementação de práticas socioambientais são vistos como fatores dificultadores. Conclui-se ainda a falta de engajamento das empresas em relação à responsabilidade socioambiental.

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Sustainable development goal disclosures: Do they support responsible consumption and production?

Cited by 149 publications

References 14 publications

Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

Sustainable Development and European Banks: A Non-Financial Disclosure Analysis

Setting ‘poverty thresholds’: whose experience counts?

Responsabilidade Socioambiental Empresarial sob a Perspectiva de Alunos do Curso de Administração da Universidade Feevale

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