Sustainable Development Goals and healthy foods: perspective from the food system

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Antonio Iazzi ◽  
Lorenzo Ligorio ◽  
Demetris Vrontis ◽  
Oronzo Trio
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Food System ◽  
Global Reporting Initiative ◽  
Present Contribution ◽  
Financial Reports ◽  
Content Type ◽  
Csr Communication ◽  
Food And Beverage ◽  
Development Goals

PurposeThe objective of the paper is to assess food and beverage companies' levels of communication about their activities and sustainability performances, in terms of their compliance with the requirements of the Global Reporting Initiative (GRI) Standards and the consistency of the contents of the sustainability reports they publish on the Sustainable Development Goals (SDGs).Design/methodology/approachTo this end, a content analysis of the non-financial reports published by 102 food and beverage companies in the year 2018 has been conducted to identify the most adopted GRI guideline and the nature of the communicated SDGs. Finally, three t-tests have been used to understand how the presence on a listed market, the geographical settlement and nature of the company affects the corporate social responsibility (CSR) communication.FindingsThe study has revealed how the transition to the more recent GRI Standards guidelines is still on going. Also, it has emerged how food and beverage companies are supporting the pursuit of the SDGs through the reduction of work inequalities. At last, the analysis has showed how the presence on a listed market is a driver of CSR communication.Originality/valueThe findings of the present study provide a picture of the current CSR practices in the food and beverage sector and allow companies to effectively choose the most suitable non-financial indicators and GRI guidelines. Also, the present contribution has revealed the key SDGs considered by food and beverage companies.

The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amr Elalfy ◽  
Olaf Weber ◽  
Sean Geobey
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Organizational Legitimacy ◽  
Global Reporting Initiative ◽  
Organizational Size ◽  
Legitimacy Theory ◽  
Regional Effect ◽  
Content Type ◽  
Development Goals

PurposeWe investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations.Design/methodology/approachWe analyzed the GRI dataset provided by the GRI data secretariat. We analyzed 14,308 reports provided by 9,397 organizations between 2016 and 2017.FindingsLarger organizations are more likely to integrate the SDGs into their reporting than smaller organizations. Secondly, publicly listed firms are more likely to address the SDGs. Thirdly, industries with higher sustainability impacts are more likely to address the SDGs in their reporting. Fourthly, our data confirm a regional effect with regard to SDG reporting. Moreover, organizations that follow international sustainability guidelines and standards such as becoming a member of the GRI Gold Community or using the GRI Content Index services and having external assurance are more likely to report on the SDGs.Research limitations/implicationsCorporations play an essential role in the achievement of the SDGs, which shape the future of the world's sustainable development. Nevertheless, SDGs reporting needs more research to analyze the factors that can influence it. The study contributed to the academic literature on CSR and legitimacy theory by analyzing institutional and regional factors that impact SDGs reporting.Practical implicationsThe study provides insights about the integration of the SDGs into organizational reporting and accounting, including the adoption of the SDGs by small and medium enterprises (SMEs) and the benefits of the SDGs as a framework for strategic corporate sustainability.Social implicationsA global sustainability framework, such as the SDGs can be integrated into organizations sustainability reporting and accounting in a meaningful way.Originality/valueThis is the first study that analyzes the integration of the SDGs into GRI-based reporting. The study contributes to legitimacy theory by highlighting the factors, which contribute to the legitimacy-based adoption of the SDGs, including organizational size, being publicly listed, being from high-impact industries and certain global regions, etc. SDG reporting can help firms increase their organizational legitimacy across their stakeholders.

Narrative fidelity: making the UN Sustainable Development Goals fit

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Onna van den Broek
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Temporal Dynamics ◽  
Corporate Identity ◽  
Organizational Strategies ◽  
Financial Reports ◽  
Content Type ◽  
Development Goals ◽  
Future Narratives ◽  
Corporate Social

PurposeThis paper empirically examines how firms have discursively adopted the UN Sustainable Development Goals (SDGs). More precisely, it studies firms' ability to constitute their organizational identity by way of associating their past, present, and future practices with the newly established Goals. By focussing on the temporal dynamics of change, this paper provides analytical clarity on the role “narrative fidelity”.Design/methodology/approachThe author collected all online available SDG-related communications, including financial and non-financial reports, of 29 large French multinationals throughout 2016 and 2017. These data were analysed using a systematic narrative approach incorporating open-ended coding cycles.FindingsFour narratives were distilled: the descriptive narrative, which promotes general knowledge; the past narrative, which reinterprets the organizational past by retelling and reviewing actions; the present narrative, which associates prevailing organizational strategies with new categories; and the future narrative, which articulates and prioritizes new ambitions.Originality/valueCurrent performativity theories in Corporate Social Responsibility scholarship focus solely on future narratives, such as “aspirational talk”, and fail to incorporate how revising and redefining past and present stories creates an imperative “fit” between an organization's identity and a new framework. This study goes beyond future narratives and contributes to our understanding of the dynamic nature of temporal narratives (past – present – future). By building on narrative fidelity, it shows how all four narratives are crucial, sequential steps that help build a new corporate identity.

Linking sustainability reporting frameworks and sustainable development goals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristina Alexandrina Stefanescu
Keyword(s):  
Sustainable Development ◽  
Development Strategy ◽  
Information Disclosure ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Development Goals

Purpose This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline a theoretical model able to support the achievement of sustainable development goals (SDGs) through appropriate reporting. Design/methodology/approach The research methodology follows a qualitative approach, combining content and benchmarking analyses of the official documents in question. It aims to provide a better understanding of the conceptual matches between the “5 Ps” of sustainable development and the two sustainability reporting frameworks (IR and GRI) by breaking them down into components and overlapping their constituents to highlight the connections. Findings The results reveal that both sustainability reporting frameworks provide prerequisites to ensure SDGs achievement due to the embedded sustainability issues. As there are more matches between SDGs and the capitals implied in the pursuit of value creation, IR better fits to become part of the sustainable development strategy as a valuable option for reporting on SDGs. Practical implications The study addresses academia through a better understanding of the connections between SDGs and sustainability reporting. It might help regulators to improve their latest efforts to enhance transparency and comparability through the enactment of Directive 2014/95, as long as it has not imposed a standardised report yet. It could guide practitioners to face future challenges and support their steps towards standardised reporting practices. Originality/value This paper approaches the newsworthy topic of sustainable development, outlining a conceptual model meant to support the SDGs achievement through appropriate standardised reporting. It might also fill the gap of the Directive 2014/95 on non-financial information disclosure as it identifies the most suitable type of reporting to enhance the harmonisation at the European level.

Sustainability-oriented strategy and Sustainable Development Goals

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Priscila Borin de Oliveira Claro ◽  
Nathalia Ramajo Esteves
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Small Sample ◽  
Theoretical Argument ◽  
Negative Externalities ◽  
Global Compact ◽  
Content Type ◽  
For Profit ◽  
Development Goals ◽  
Over Time

PurposeSustainability-oriented strategies involve considering all possible environmental, social and economic factors that impact stakeholders and sustainable development. They could be a crucial contribution of the private sector to Sustainable Development Goals (SDGs). The study’s objective is twofolded. First, the authors want to discover if enterprises doing business in Brazil are contemplating the SDGs in their strategies. Second, the authors want to identify the external and internal factors that motivate them.Design/methodology/approachThe authors collected data through an online survey with employees from Global Compact signatories in Brazil. From a list of 335 for-profit enterprises, the authors got back 132 answers. The sample comprises Brazilian enterprises that only operate in the Brazilian market, Brazilian multinational enterprises (MNEs) and foreign multinationals operating in Brazilian and international markets. For this study, the MNEs’ group comprises Brazilian multinationals and foreign multinationals (MNEs). To characterize the sample and identify the motivating factors, the authors conducted a descriptive analysis. To compare the domestic and MNEs’ mean differences regarding the factors that influenced their strategies and the SDGs, the authors performed Mann–Whitney's U-test.FindingsThe results of the study show that enterprises are addressing the SDGs in their strategies. All internal and external driving factors are similar for domestic and MNEs, except for the value chain's negative externalities. MNEs are more prone to consider their negative externalities, which is a positive trend. Finally, results suggest that both groups of enterprises consider the 17 goals in their strategies, contrary to the theoretical argument that multinationals suffer more pressure because of their broad geographic scope.Research limitations/implicationsThe database of the study involves data collected through a self-response survey. Thus, the authors cannot discuss the effectiveness of real SDGs' strategies once enterprises' discourse on sustainability does not always correspond with practices. Therefore, the authors suggest that researchers address the results of implemented strategies on the SDGs over time to check for improvements and new developments.Practical implicationsThe authors suggest frequent materiality assessment of domestic enterprises' supply chain and articulation of explicit purposes around the selected SDGs, including setting key performance indicators (KPIs) and monitoring progress.Social implicationsThe authors believe that enterprises and decision makers should recognize their essential role to bend the curve on SDGs and shift their behavior toward strategic choices that could contribute to their positive performance over time, without contributing to environmental degradation and socioeconomic chaos.Originality/valuePublication on how enterprises address the SDGs in Brazil is relatively scarce. This study provides some answers to that by focusing on the factors influencing sustainability-oriented strategies on the SDGs. Besides, most previous studies consider a small sample of enterprises and are industry specific or focus on the effects of the SDGs in public policy. The sample of this study is diverse and represents 42% of the for-profit signatories of the Global Compact in Brazil.

The Expanding Moral Circle as a Framework Towards Food Sustainability

2021 ◽  
Author(s):  
Natalie Herdzoia ◽  
Ernst Worrell ◽  
Floris van den Berg
Keyword(s):  
Sustainable Development ◽  
Food Systems ◽  
Sustainable Development Goals ◽  
Food System ◽  
Food Choices ◽  
Socially Responsible ◽  
Moral Issues ◽  
Societal Participation ◽  
Development Goals ◽  
Development Agendas

A shift towards more environmentally friendly and socially responsible food systems is a key step in the achievement of global sustainable development goals. To obtain significant results, however, it is essential to find participative ways to frame food sustainability objectives, so they can speak to a wide array of actors of change. This article addresses the promising potential of empowering actors across the food system to make a shift in their food choices, by facilitating the association of food sustainability values with contemporary moral issues. In this context, a conceptual framework for a transition towards food sustainability is proposed, based upon the concept of the moral circle. This approach transcends the human-centred methods enacted in traditional sustainable development agendas, offering an alternative with a more holistic perspective. It is expected that emphasising moral reflection around sustainability might encourage societal participation in the creation of sustainable, fair and healthier food systems.

Analysis of sustainability insertion in materials selection courses of engineering undergraduate programmes

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeniffer Fonseca Zanitt ◽  
Izabela Simon Rampasso ◽  
Osvaldo Luiz Gonçalves Quelhas ◽  
Milena Pavan Serafim ◽  
Walter Leal Filho ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Content Analysis ◽  
Delphi Method ◽  
Design Methodology ◽  
Sustainable Development Goals ◽  
Materials Selection ◽  
Content Type ◽  
Development Goals ◽  
The Subject

Purpose This study aims to analyse how the materials selection courses of engineering undergraduate programmes can be better aligned with the United Nations Sustainable Development Goals (SDGs). Design/methodology/approach Initially, a content analysis was performed in 39 materials selection course descriptions from 40 engineering undergraduate programmes of Brazilian higher education institutions, and subsequently, Delphi method procedures were conducted with professors that teach or have taught the course and are knowledgeable in the subject of sustainability. Findings Considering the analysed course descriptions, it was shown that most of the materials selection courses do not consider or present little emphasis on sustainability aspects. Regarding the Delphi method, eight items were evidenced to consider sustainability aspects in the analysed courses. Originality/value This study contributes to the debates about sustainability insertion in engineering undergraduate programmes. More specifically, the findings presented consolidated information that professors and coordinators can use to align materials selection courses with the SDGs better.

scholarly journals Sustainable Development Goal Drivers in Food Systems

2021 ◽  
Vol 5 ◽  
Author(s):  
Sebastian Kretschmer ◽  
Johannes Kahl
Keyword(s):  
Sustainable Development ◽  
Food Systems ◽  
Sustainable Development Goals ◽  
Food System ◽  
Driving Forces ◽  
Linear Processes ◽  
Non Linear ◽  
Development Goals ◽  
Diagnostic Framework ◽  
Primary Predictor

Interacting driving forces in food systems, resulting in cumulative driver effects and synergies, induce non-linear processes in multiple directions. This paper critically reviews the discourse on driving forces in food systems and argues that mindset is the primary predictor for food system outcomes. In the epoch of sustainable development goals (SDGs) and the Anthropocene, mindset matters more than ever. Transformative narratives are beginning to transcend the dominant social paradigm, which is still driving the food system's overall trajectory. The psychosocial portrayal of the systemic mindset found in organic food systems presented in this paper “flips the script” and hypothesizes that worldview and paradigm have the most causal linkages with unsustainable driver synergies and reversely the biggest leverage on the mitigation thereof. Borrowing from ecological economics discourses, the paper sharpens the driver definition by applying the DPSIR analytical tool as a modified diagnostic framework and modeling approach for food systems. This research sheds new light on the nature of drivers of change, which are often portrayed as almighty and inevitable trends shaping food systems. Instead, it is proposed that drivers emerge from the actors' mindset, affecting food system behavior in a non-linear way. Mindset drives reinforcing feedback loops, resulting in vicious and virtuous cycles. These driver motives manifest in subsystems and continue to drive their interaction across food system elements. Mindset acts as an encapsulated input of food systems, all the while responding to feedback and releasing new drivers. A transformation framework along leverage points of the food system is presented that features the concept of SDG drivers.

scholarly journals Public-Private Partnership for achieving sustainable development goals: a case study of Khulna, Bangladesh

2020 ◽  
Vol 23 (3) ◽  
pp. 283-298
Author(s):  
Md. Nazmul Haque ◽  
Mustafa Saroar ◽  
Md. Abdul Fattah ◽  
Syed Riad Morshed
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Public Private Partnership ◽  
Private Partnership ◽  
Content Type ◽  
The Public ◽  
The Road ◽  
Development Goals ◽  
On The Road

PurposePublic-Private Partnership (PPP) is a common practice in both the public and private sectors. PPP has been an important instrument to achieve Sustainable Development Goals (SDGs) at the national level. However, the role of PPP at the subnational level is often scarcely studied. Using Khulna city of Bangladesh as a case, this paper aims to assess the role of PPP projects in the attainment of SDGs.Design/methodology/approachThe research was conducted in the Central Business District (CBD) of Khulna, on a total of 4.6 kilometers stretches of road medians in the CBD where landscaping was done through the PPP approach. Besides the collection of secondary data from official records, primary data were collected through site visits, field surveys and interviews of PPP project partners.FindingsThe result shows that 89 percent of the respondents (road users) were pleased with the landscaping done on the road medians. Similarly, about 86 percent of the respondents felt more comfortable and safer to use the roads. Well-maintained road medians allow road-crossing at a regular interval which reduces the chance of an accident. The private parties have installed promotional billboards on the road medians and saved BDT 10.82 million a year. The public authority saves the maintenance budget amounting to BDT 23 million a year. The project achieves a triple-win situation. Despite some limitations, this PPP project has taken Khulna a step forward to achieve SDGs.Originality/valueThe findings have policy implications as the PPP project has enhanced the resilience of Khulna by addressing the relevant SDGs.

scholarly journals Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Subhash Abhayawansa ◽  
Carol A. Adams ◽  
Cristina Neesham
Keyword(s):  
Sustainable Development ◽  
Civil Society ◽  
Conceptual Framework ◽  
Value Creation ◽  
Policy Development ◽  
Sustainable Development Goals ◽  
Stakeholder Participation ◽  
Content Type ◽  
Development Goals ◽  
National Governments

PurposeDrawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (SDGs).Design/methodology/approachAn initial conceptual framework was developed from literature situated at the intersection of accountability, public policy and sustainability/sustainable development. The authors' review of extant research on national policy development on value creation, sustainability and the SDGs identified gaps in (understanding of) approaches to national accountability and national governance (by state and civil society) processes. The subsequent thematic analysis of 164 written submissions made to the Australian Senate inquiry on the SDGs between December 2017 and March 2018, together with transcripts of five public hearings where 49 individuals and organisations appeared as witnesses during the second half of 2018, focussed on addressing these gaps.FindingsInput to the Australian Senate Inquiry on the SDGs overwhelmingly emphasised the importance of transparency and stakeholder participation in accountability systems, commenting on data gathering, measuring and communicating. There was an emphasis on the need to involve all parts of society, including business, investors and civil society, and for strong central co-ordination by the Office of the Prime Minister and Cabinet. These data allowed the authors to refine the conceptualisation of how national governments can enhance social and economic value through a focus on the UN SDGs and their approach to accounting, accountability and governance.Practical implicationsThe findings have implications: for national governments in developing approaches to achieve sustainable development; and, for supranational bodies such as the UN in developing agreements, frameworks and guidance for national governments.Originality/valueBuilding on the extant literature about how global governance should be engaged to improve accountability in achieving the SDGs, the conceptual framework developed through the study shifts focus to national governance and accountability, and provides a blueprint for national governments to create value for the economy and society in the face of global sustainable development issues.

Access to electronic and print information resources by people with visual impairments in university libraries

2018 ◽  
Vol 39 (6-7) ◽  
pp. 462-473 ◽  
Author(s):  
Rebecca Mgunda Majinge ◽  
Stephen Mudogo Mutula
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Visual Impairments ◽  
People With Disabilities ◽  
Information Resources ◽  
University Libraries ◽  
Content Type ◽  
Copyright Laws ◽  
Development Goals ◽  
Skilled Staff

Purpose The purpose of this paper is to discuss the implication of copyright on access to electronic and print information resources by people with visual impairments in university libraries. The paper examines the extent to which electronic and print information resources in university libraries are accessible to people with visual impairments; the extent to which existing national/international copyright laws facilitate or hamper access to electronic and print information resources by people with visual impairments; examine challenges facing people with visual impairments in accessing electronic and print information resources; and how these challenges can be ameliorated. Design/methodology/approach The paper is based on review of empirical and theoretical literature and is underpinned by Oliver’s (1990) social model of disability. Findings The findings reveal that many university libraries the world over lack the capacity to offer an effective information service to people with visual impairments. Furthermore, the stringent copyright laws and licensing regimes for purchasing or transcribing content from one format to another make provision of information services to people with visual impairments difficult. In-university libraries are faced with various challenges in accessing electronic and print information that include among others copyright and licensing restrictions, and system design issues. Assistive technologies (ATs), enabling policies, skilled staff and facilitative copyright regimes can help ameliorate some of these barriers. Practical implications ATs, enabling policies, skilled staff and facilitative copyright regimes are key to unlocking the barriers that hinder people with visual impairments from effectively accessing print and electronic resources in university libraries. Protection of the basic rights of persons with disabilities including visual impairments, the elimination of social discrimination and bridging the accessibility gap are integral to social inclusion. This paper provides the basic information to university libraries for addressing challenges associated with access to electronic and print resources by people with visual impairments. Social implications Access to information to all including people with visual impairments in society is a basic human and moral right that every human being must enjoy. The Sustainable Development Goals’ 2030 agenda for sustainable development envisages a world of universal respect for human rights and human dignity […] equality and non-discrimination, an equitable, tolerant, open and socially inclusive world in which the needs of the most vulnerable are met (United Nations, 2015), and inclusive rights such as education, access to services (including information) and employment for people with disabilities. Originality/value This paper builds on existing literature and contributes to the growing body of knowledge on access by people with disabilities predicating on World Summit on Information Society principle and agenda 2030 on sustainable development goals.

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