scholarly journals Model of Company’s Social Sustainability

2018 ◽  
Vol 41 (2) ◽  
Author(s):  
Danguolė Oželienė

Due to an excessive focus towards economic and environmental dimensions, sustainable development loses the essence of holisticity. Establishing long-term business success requires effective social activities which are of equal importance as economic ones. In the past the tendency of businesses that were avoiding participation in active search of solutions of social problems was justified by the lack of resources and competences in the social field. However, the idea of creating a shared value has proved that solving social problems is financially beneficial for businesses. Yet the social dimension has not been defined distincly, and its content has not been clearly expressed. As a consequence, companies struggle to identify the content and tools of the social dimension themselves. The aim of this article is to create a model for the social dimension of enterprise sustainable development and to develop an indicators system available for quantitative assessment of the social dimension. The result of the research carried out was the critical evaluation of scientific publications, the content of the social dimension of sustainable development was analyzed. A hierarchical system of indicators has been developed for quantitative evaluation using Pareto’s rule and a model for the social dimension of sustainable development of the company was created.

2021 ◽  
Vol 13 (13) ◽  
pp. 7226
Author(s):  
Jill Nicholls ◽  
Adam Drewnowski

Balancing the social, economic and environmental priorities for public health is at the core of the United Nations (UN) approaches to sustainable development, including the Sustainable Development Goals (SDGs). The four dimensions of sustainable diets are often presented as health, society, economics, and the environment. Although sustainable diet research has focused on health and the environment, the social and economic dimensions of sustainable diets and food systems should not be forgotten. Some research priorities and sociocultural indicators for sustainable healthy diets and food systems are outlined in this report. The present goal is to improve integration of the social dimension into research on food and nutrition security.


2017 ◽  
Vol 43 (1) ◽  
pp. 51-71
Author(s):  
Jennifer R. Cash

Research on godparenthood has traditionally emphasized its stabilizing effect on social structure. This article, however, focuses attention on how the practices and discourses associated with marital sponsorship in the Republic of Moldova ascribe value to the risks and uncertainties of social life. Moldova has experienced substantial economic, social, and political upheaval during the past two decades of postsocialism, following a longer period of Soviet-era modernization, secularization, and rural–urban migration. In this context, godparenthood has not contributed to the long-term stability of class structure or social relations, but people continue to seek honor and social respect by taking the social and economic risks involved in sponsoring new marriages.


2018 ◽  
Vol 17 (3) ◽  
pp. 889-912
Author(s):  
Maria Luíza Farias Diniz ◽  
Aldo Leonardo Cunha Callado

Resumo: Com a preocupação de as empresas se manterem no mercado em longo prazo, passou a ser adotada por algumas organizações uma estratégia voltada à adesão a práticas sustentáveis. Com isso, o profissional contábil pode gerar ou gerenciar informações que auxiliarão no processo de resultados voltados à sustentabilidade. Assim, nesta pesquisa buscou-se responder à seguinte questão: de que forma o profissional contábil participa dos indicadores de sustentabilidade? Diante dessa problemática, o objetivo com o trabalho foi verificar a participação do profissional contábil em aspectos associados aos indicadores de sustentabilidade em uma empresa pertencente ao setor gráfico. A sustentabilidade empresarial foi mensurada a partir do Grid de Sustentabilidade Empresarial (GSE) que integra as dimensões ambiental, econômica e social. A participação do profissional contábil foi analisada a partir de ações voltadas ao planejamento, execução, controle e tomada de decisão dos indicadores de sustentabilidade. Esta pesquisa pode ser caracterizada como descritiva, exploratória e qualitativa, adotando a estratégia de estudo de caso, e foi desenvolvida a partir da aplicação de um questionário estruturado com realização de entrevista e visita técnica com a finalidade de observar in loco as ações mencionadas. A empresa investigada apresentou um resultado classificado como Sustentabilidade Empresarial Relativa, uma vez que possui resultados positivos nas dimensões econômica e social da sustentabilidade. Observou-se, ainda, que o profissional da Contabilidade participa de 14 indicadores dos 43 definidos pelo modelo, sendo quatro da dimensão ambiental, oito da dimensão econômica e dois da dimensão social. Diante do resultado, destaca-se a participação do contador em resultados associados ao desempenho da sustentabilidade empresarial (por meio dos indicadores) na organização analisada.Palavras-chave: Contabilidade gerencial. Profissional contábil. Sustentabilidade empresarial.Characterizing the participation of the accounting professional in the context of corporate sustainabilityAbstract: With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant's participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.Keywords: Management accounting. Accounting professional. Corporate sustainability.


2016 ◽  
Vol 7 (3) ◽  
pp. 79-86 ◽  
Author(s):  
Minna Räikkönen ◽  
Susanna Kunttu ◽  
Teuvo Uusitalo ◽  
Josu Takala ◽  
Shah Rukh Shakeel ◽  
...  

Abstract Investments towards sustainable development are vital for the future and they must be carefully planned to deliver immediate and long-term benefits. Hence, the ability to communicate the forms of impact of sustainable investments to local societies, people, investors and other stakeholders can provide a competitive advantage. However, the assessments are often under pressure to demonstrate short-term effects rather than emphasise the long-term impact. In addition, indirect and intangible forms of impacts should not be measured solely in economic terms. This paper proposes an assessment framework to support the integrated economic and social impact assessment of sustainable investments aimed at improving physical and socio-economic wellbeing. The framework is demonstrated in two case studies: new construction and renovation investments in affordable housing and social impact investment in sustainable development. The investments in the case studies are evaluated, selected and prioritized not only in terms of money but also with regard to sustainability, social acceptability and their overall impact on society, as a whole. The results indicate that a systematic integrated assessment of monetary and non-monetary factors can be successfully combined with the sustainable development decisions.


2010 ◽  
pp. 377-398 ◽  
Author(s):  
Simron J. Singh ◽  
Helmut Haberl ◽  
Veronika Gaube ◽  
Clemens M. Grünbühel ◽  
Petru Lisivieveci ◽  
...  

2021 ◽  
Vol 23 (4) ◽  
pp. 43-50
Author(s):  
GULMIRA TOLGANBAEVA ◽  

The article analyzes the scientific approaches of Dutch scientists to the problems of managing the transition to sustainable development. Based on the analysis of research in the Netherlands, the author concludes on the methodological dominance of the coevolutionary concept and the theory of complex systems. The transition to sustainable development is seen as coevolutionary social change. Coevolution of sustainable development implies the possibility of transforming the processes of coevolution into a more sustainable way of development. The essence of managing the transition to sustainable development is goal-oriented modulation and directed coordination of all actors involved in this process. Transition management is viewed as a particular form of multilevel governance in which state and non-state actors work together to co-produce and coordinate policies in an iterative and coevolutionary way at different levels. The necessary qualities of such management are adaptability, reflexivity, and coherence of actors’ positions. Adaptive transition management involves the social learning of management actors based on problem structuring and strategic experimentation. Transition management combines elements of long-term planning, elements of incremental market approach, and social network interaction management techniques. Distinctive characteristics of such management are heterarchy, three-tiered structure, and distributed administration. Since transition management is aimed at long-term change of functional systems in a gradual way, with the use of variations and their selection, its implementation is possible in a society whose interests are well organized, and there is no authoritarian management. The considered scientific foundations for managing the transition to sustainable development are used in the Netherlands to manage the transition to sustainable energy, sustainable mobility, sustainable agriculture, sustainable water use, and the transition to biodiversity and natural resources. In Russia and Kazakhstan, it is possible to use this approach to select, organize and structure management styles and tools for managing the transition to sustainable development.


2017 ◽  
Vol 34 (1) ◽  
pp. 6-17 ◽  
Author(s):  
Magdalena Bergström

Aim: This study accounts for how people aged 55-69 with ongoing long-term alcohol problems conceptualize past, present and future. Methods: A total of 19 interviews were performed, from which reflective life reviews were obtained and analyzed as narrative life accounts. Three structuring thematic traits were identified: resentment of life, acceptance of life and gratitude towards life. Results: The study shows how past, present and future intertwine into meaningful entities incorporating certain governing master narratives about recovery, familiar for example from expert discourse and the AA movement. When it comes to the theme of resentment, the participants articulated disappointment over what life had become and emphasized especially the missed work-related opportunities that the drinking had caused. In the theme of acceptance letting go of the past was viewed as important for creating a sober future. Within the dimension of gratitude the past was seen as a resource for self-development and future recovery. Conclusions: How long-term alcohol problems are conceptualized in the long view of a life narrative may have great implications for outlooks of a sober future. A closer look at the social and cultural material incorporated in the stories of this age group is an important task for future research.


2020 ◽  
Vol 2 ◽  
Author(s):  
Jonathan D. Paul ◽  
Katarzyna Cieslik ◽  
Neeraj Sah ◽  
Puja Shakya ◽  
Binod Prasad Parajuli ◽  
...  

We introduce a case-study agnostic framework for the application of citizen science in a sustainable development context. This framework is tested against an activity in two secondary schools in western Nepal. While the purpose of this activity is to generate locally relevant knowledge on the physical processes behind natural hazards, we concentrate here on its implementation, i.e., to obtain a better understanding of the dynamic of the activity and to learn how it should be implemented. We determined the social capital of secondary schools as a gateway to the local community: they provide a unique setting to bring different stakeholders together. We find that co-designing a teaching programme is an effective means of both complementing local curricula and ensuring continued buy-in of local stakeholders (i.e., teachers). Student engagement depends on the local relevance of teaching materials, with more holistic or global concepts, such as climate change of lesser importance. Our activity focused on rainfall, including student-led data collection. These rainfall data provide a very good fit to co-located rain gauge data, with an average difference on weekly readings of 11.8%, reducing to 8.3% when averaged over all student readings. The autonomous development of student-organized science clubs suggested that our original framework underestimated students' capacity to apply knowledge elsewhere creatively. These clubs may be used to obtain participant feedback to improve and tailor future activities. Quantitative assessment of long-term sustainability remains challenging, due in part to high levels of student turnover. We suggest that integrating scientists wherever possible within a school or local community has a direct and positive result on participant retention.


2020 ◽  
Vol 12 (24) ◽  
pp. 10659
Author(s):  
Magdalena Kowalska

Current changes in the business environment mean that the pursuit of economic development—without accounting for social welfare and environmental constraints—is replaced by the concept of sustainable development. Enterprises, in order to meet market requirements, adopt sustainable marketing as part of their strategy to provide long-term benefits in the social, economic, and environmental dimensions. The article aims to assess the differences in the use of marketing mix tools (5P) according to the concept of sustainable development in countries with different socioeconomic conditions. The empirical study was based on 262 questionnaires conducted among small and medium-sized enterprises (SMEs) operating in two different countries, i.e., 150 companies operating in Poland (as an example of a developed country) and 112 in Sri Lanka (as an example of a developing country). The obtained results show that there are statistically significant differences between the analyzed markets in terms of implementing sustainable marketing tools. The results allow us to conclude that the sustainable marketing mix activities are significantly more important for SEM managers in Sri Lanka than in Poland.


2013 ◽  
Vol 19 (1) ◽  
pp. 23-35 ◽  
Author(s):  
Amy Verdun

This article seeks to shed light on the development over the past decades of the concept of economic governance. It asks what is understood by economic governance and what role the social dimension has played. The article offers an analysis of the problems and possible issues confronting the EU as it seeks ways to address the sovereign debt crisis by embarking on deeper economic integration. The article concludes that from the early days there have been questions about the exact interaction between economic and monetary integration and thus between ‘economic’ and ‘monetary’ union. Despite Delors’ original inclination, few were willing to establish any linkage between EMU and social matters. The crises have again brought out the need to consider the two in tandem. Moreover, with the increased role in economic governance accorded to EU-level institutions, there is a need to rethink the EU democratic model.


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