scholarly journals Sustainable Practices in Logistics Systems: An Overview of Companies in Brazil

2019 ◽  
Vol 11 (15) ◽  
pp. 4140 ◽  
Author(s):  
Vitor Martins ◽  
Rosley Anholon ◽  
Osvaldo L. G. Quelhas ◽  
Walter Filho
Keyword(s):  
Content Analysis ◽  
Review Of The Literature ◽  
Sustainable Practices ◽  
Logistics Systems ◽  
Sustainability Reports ◽  
Sustainability Practices

The main purpose of this article is to present an overview of the applications of sustainable practices in logistic operations performed by Brazilian companies. To reach this objective, the following steps were carried out: (1) a review of the literature on logistics systems and sustainability in logistics activities; (2) the collection of sustainability reports published by companies that perform logistics operations, which are recognized in Brazil; (3) a content analysis of the reports collected and (4) a discussion of the results, cross-checked with the literature and the extrapolation of conclusions. It was possible to identify 22 sustainable practices, and these practices were grouped into five macro areas. The authors of this paper believe that the findings presented here can be useful for professionals and researchers in the implementation of sustainability practices in logistics systems.

Keys to a Sustainable International Management Oriented to the Main Global Needs

2021 ◽  
pp. 188-206
Author(s):  
Helder Barahona ◽  
Nicolás Velandia
Keyword(s):  
Content Analysis ◽  
International Organizations ◽  
Sustainable Management ◽  
International Management ◽  
Global Reporting Initiative ◽  
Methodological Framework ◽  
Sustainable Practices ◽  
Sustainability Reports ◽  
The Relationship ◽  
The Way

International organizations have based their sustainability reports on the global reporting initiative framework. This creates value, and its impact is a tool to improve sustainable management oriented to global needs. In the majority of articles considered in the 2014-2018 period, the relationship between the sustainability reports of international organizations was analyzed with the way in which management should align the reports and sustainable practices with global needs. The general methodological framework consisted of analyzing the GRI-based sustainability reports, the levels of application according to global needs, and whether they contribute to the generation of value for sustainable management. The study focused on a content analysis, the dimensions applied, and the global needs considered, with the legality and formality criteria of the participating organizations. The most important results reflect that there is a correlation between reports and sustainable practices that are managed according to global needs, and external guarantees are sought.

scholarly journals Drivers of sustainability practices and contributions to sustainable development evident in sustainability reports of European mining companies

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Anđela Ivic ◽  
Nína María Saviolidis ◽  
Lara Johannsdottir
Keyword(s):  
Sustainable Development ◽  
Health And Safety ◽  
Economic Benefits ◽  
Mining Activities ◽  
Low Carbon ◽  
The European Union ◽  
Mining Companies ◽  
Social License ◽  
Sustainability Reports ◽  
Sustainability Practices

AbstractMining activities cause negative environmental impacts and social conflicts but also provide economic benefits to communities and secure the minerals necessary for low-carbon technology. The aim of this multiple case study is to analyze, compare and critically evaluate sustainability reports of 10 European mining companies for the 2016–2018 period to determine the drivers for implementation of sustainability practices and their contribution to the Sustainable Development Goals (SDGs). The findings suggest that European mining companies act under pressures from international initiatives and industry associations, the European Union, governments, stakeholders, and maintaining social license to operate. The companies report on the core subjects of corporate governance, employees, the environment, stakeholders’ engagement and occupational health and safety. Positive trends were observed in stakeholders’ engagement and health and safety, while air emissions and water and energy usage increased for most companies. Furthermore, there was an absence of improvement in gender diversity, utilization of renewable energy, and waste recycling. Even though all analyzed companies mentioned SDGs in the reports, the reports lacked a comprehensive explanation of mining activities’ contribution to the SDGs. This study addresses a gap in the existing literature on the European mining context of sustainable development and SDGs relevant for researchers, policymakers, and other impacted stakeholders and adds new theoretical knowledge on the external drivers of CSR activities based on institutional theory.

scholarly journals Compliance with materiality in G4-sustainability reports by electric utilities

2019 ◽  
Vol 14 (3) ◽  
pp. 583-608 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Content Analysis ◽  
Information Needs ◽  
Electric Utility ◽  
Global Reporting Initiative ◽  
Actual Performance ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Sustainability Reports

Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR. Design/methodology/approach A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC. Findings The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously. Research limitations/implications Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance. Originality/value This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

Corporate Sustainability Indicators In Banking Sector

2014 ◽  
Vol 1 (1) ◽  
pp. 581-584
Author(s):  
Dumitrascu Mihaela ◽  
Ileana Ciutacu ◽  
Iulian Vasile Săvulescu
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Banking Sector ◽  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Group Level ◽  
Industry Sector ◽  
Sustainability Reports

AbstractThe purpose of this paper is to see the situation regarding the indicators from the Sustainability Reports. For this we use a qualitative research, a content analysis of these reports. Our sample is composed by the banks that develop their activity in our country for which we analysed the last year reports at group level. We choose only an industry sector to obtain the homogeneity of the sample. The findings reveal a number of 86 indicators, which were used in these reports. We analyzed the Global Reporting Initiative (GRI) indicators used by 12 companies. The most reported indicators are EN4, EN8, LA1, LA10, while the last reported indicators are E5, E10 E13 E15, EN20, EN21, EN23, EN27, HR9, HR10 The results obtained are important for future research in this area, for both managers and researchers.

scholarly journals Prioritization of Workplace Practices: Evidence from Islamic financial institutions

2016 ◽  
Vol 1 (1) ◽  
pp. 401
Author(s):  
Faizah Darus ◽  
Haslinda Yusoff
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Financial Institutions ◽  
Publishing House ◽  
Workplace Environment ◽  
Islamic Financial Institutions ◽  
International Publishing ◽  
Sustainability Reports ◽  
Workplace Practices ◽  
Corporate Social

The aim of this study is to examine the prioritization of workplace practices among Islamic financial institutions in Malaysia for 2012. A content analysis of the annual and sustainability reports were carried out to examine the extensiveness of disclosure relating to information on workplace practices. An Islamic workplace index was used to evaluate the workplace disclosure. The results of the study revealed that skill enhancement and employees-management engagement were the focus for workplace environment among Islamic financial institutions. Particularly, information relating to incentives and bonuses were found to be the most extensively disclosed information.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies, Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Workplace environment; Islamic financial institutions; corporate social responsibility; Malaysia.

scholarly journals Sustainability with (out) compromise: how companies perceive, manage, and communicate trade-off decisions in the practice of corporate sustainability

2021 ◽  
Author(s):  
Merriam Haffar
Keyword(s):  
Content Analysis ◽  
Corporate Sustainability ◽  
Phase Iii ◽  
Strategic Choices ◽  
Trade Off ◽  
Organizational Cognition ◽  
Trade Offs ◽  
Archival Documents ◽  
Sustainability Reports ◽  
Latent Content

The practice of corporate sustainability is beset with compromise; it involves inevitable trade-offs across competing objectives and across a range of stakeholders and time horizons. These trade-offs create tension points that present the company with strategic choices that ultimately shape its overall approach to sustainability. Accordingly, trade-offs constitute a material aspect of a company’s sustainability practice, and ought to be disclosed in sustainability reports. The purpose of this research is therefore to understand how companies perceive, manage, and report on these critical trade-off decisions in the practice of sustainability. To achieve this objective, this dissertation conducted a study in three phases. In Phase I, this study conducted a review and content analysis of the trade-off literature through the lens of the natural resource-based view of the firm. Through this process, this study proposed a hierarchical framework for the analysis of trade-offs based on their root tensions, their interconnections, and their connection to sustainability synergies. In Phase II, this study used an organizational cognition perspective to posit that companies perceive and respond to these trade-off decisions in ways that reflect the company’s underlying sustainability logic. To explore this link, this study performed a content analysis of interviews with sustainability managers, as well as archival documents. This study found that companies with an instrumental logic saw trade-offs as binary and resolved them by counterbalancing the ‘lose’ dimension with ‘wins’ elsewhere. In contrast, companies with an integrative logic saw trade-offs as non-binary, and resolved them through an iterative, risk-based approach. Finally, in Phase III, this study used a legitimacy perspective to determine whether companies are disclosing these trade-offs in their sustainability reports. To do so, this study analyzed sustainability reports and interviews with sustainability managers using content analysis. This study found that 92% of all reporting companies had encountered sustainability trade-offs but had not disclosed them in their reports. Evidence of these accounts were nevertheless present in the implicit (or latent) content of the reports. These findings highlight the negative light in which many companies perceive trade-offs, and the legitimacy threat that their disclosure poses.

Intellectual Capital Disclosure in Sustainability Reports

2013 ◽  
pp. 195-214 ◽  
Author(s):  
Giovanni Bronzetti ◽  
Romilda Mazzotta ◽  
Graziella Sicoli ◽  
Maria Assunta Baldini
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Listed Companies ◽  
Global Reporting Initiative ◽  
Voluntary Disclosures ◽  
Sustainability Reports ◽  
Sustainability Report

The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of application of the Global Reporting Initiative framework. The results confirm that the sustainability report can adequately represent the intellectual capital, especially in order to understand its role in the firm and the interaction with other variables present in the firm.

An Analysis of Hospitality and Tourism Research

2015 ◽  
pp. 359-381 ◽  
Author(s):  
Jennifer Calhoun ◽  
Alecia Douglas
Keyword(s):  
Content Analysis ◽  
Dynamic Environment ◽  
Triple Bottom Line ◽  
Qualitative Approach ◽  
Sustainable Competitive Advantage ◽  
Bottom Line ◽  
Tourism Research ◽  
Body Of Knowledge ◽  
Sustainability Practices ◽  
Hospitality And Tourism

Learning organizations (LOs) have been identified as an innovative practice essential for global businesses to not only effectively compete in today's dynamic environment but also to achieve and maintain a sustainable competitive advantage and increase overall firm performance. The objective of this chapter is to examine the current body of knowledge on LOs and their impact on sustainability practices in an effort to identify what is being done by organizations, where knowledge is applied, and, how systems are created to influence sustainability practices. In the context of hospitality and tourism businesses, the literature examining LOs is limited though a wealth of studies have been conducted in the mainstream. Using a qualitative approach, a content analysis was conducted to investigate its impact on sustainability practices in hospitality and tourism organizations. The results indicate that destinations in particular have adopted this approach to compete globally and to address triple-bottom line sustainability.

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