Integrated Sustainability Reports

2017 ◽  
pp. 63-99
Author(s):  
Massimo Costa ◽  
Giuseppe Valenza
Keyword(s):  
Environmental Sustainability ◽  
Ecological Footprint ◽  
Environmental Issues ◽  
Car Industry ◽  
Empirical Survey ◽  
The Third ◽  
Sustainability Reports ◽  
Social Environmental ◽  
Corporate Social ◽  
Integrated Sustainability

Disclosure of corporate social and environmental sustainability, resumed in ‘sustainability reports', have occupied most of the attention of accounting thought and practice over the last few decades. Evaluation of ecological footprint and social sensitiveness is becoming relevant also for the investors. The chapter presents institutional disclosure concerning social, environmental, and integrated (financial, social and environmental) issues in a threefold perspective. The first is a historical one: after some definitions the birth and development of sustainability reports are presented to the reader. The second is a theoretical one: a paradigm or framework is developed for including what various experiences and literature have supplied until nowadays. The third is an empirical one presenting the main sustainability scoring criteria mostly used today, and an empirical survey on the car industry. Some concluding notes follow from the comparison of the aforementioned perspectives.

Integrated Sustainability Reports

2020 ◽  
pp. 1886-1914
Author(s):  
Massimo Costa ◽  
Giuseppe Valenza
Keyword(s):  
Environmental Sustainability ◽  
Ecological Footprint ◽  
Environmental Issues ◽  
Car Industry ◽  
Empirical Survey ◽  
The Third ◽  
Sustainability Reports ◽  
Social Environmental ◽  
Corporate Social ◽  
Integrated Sustainability

Disclosure of corporate social and environmental sustainability, resumed in ‘sustainability reports', have occupied most of the attention of accounting thought and practice over the last few decades. Evaluation of ecological footprint and social sensitiveness is becoming relevant also for the investors. The chapter presents institutional disclosure concerning social, environmental, and integrated (financial, social and environmental) issues in a threefold perspective. The first is a historical one: after some definitions the birth and development of sustainability reports are presented to the reader. The second is a theoretical one: a paradigm or framework is developed for including what various experiences and literature have supplied until nowadays. The third is an empirical one presenting the main sustainability scoring criteria mostly used today, and an empirical survey on the car industry. Some concluding notes follow from the comparison of the aforementioned perspectives.

scholarly journals Responsibilities of Multinational Corporations on Environmental Issues

2017 ◽  
Vol 10 (5) ◽  
pp. 78
Author(s):  
Mahsa Hosseini Moghaddam ◽  
Ali Zare
Keyword(s):  
Human Rights ◽  
International Law ◽  
Multinational Corporations ◽  
Environmental Issues ◽  
Multinational Companies ◽  
Political Issues ◽  
The Third ◽  
Responsible Behavior ◽  
Corporate Social ◽  
A Company

Multinational corporations play more roles in social and cultural and political issues in this century. This growing trend in multinational companies, has led the international law, talk about "corporate social responsibility". One of the most important aspects of CSR is environmental issues. The question is that is there enough regulatory basis- at the local or international level- to guaranty responsible behavior of these companies. And in the cases of environmental damages which parts of a company should be responsive and compensate damages. Perhaps the assignment of responsibility in the actions against multinational companies on environmental issues is not too difficult; the reason is that losses are objective and external. Note that in many deserving cases, harm to the environmental rights is a violation of human rights, particularly the third generation of human rights.

Prioritizing sustainability strategies for global extractive sector firms

2012 ◽  
Vol 23 (6) ◽  
pp. 615-629 ◽  
Author(s):  
Philip R. Walsh
Keyword(s):  
Environmental Sustainability ◽  
Environmental Performance ◽  
Environmental Damage ◽  
Performance Practices ◽  
Content Type ◽  
Sustainability Strategies ◽  
Extractive Sector ◽  
Social Environmental ◽  
Social And Environmental Performance ◽  
Corporate Social

PurposeThis paper seeks to examine the importance of corporate social and environmental initiatives to extractive sector firms and by measuring the level of social, environmental and economic sustainability in 128 countries around the world and applying these measures to a framework comprised of a sustainability indices matrix, and identifying certain strategic approaches to social and environmental practices.Design/methodology/approachThe matrix contains eight categories of sustainability attainment and a k‐means cluster analysis is employed to identify what countries belong to each of these categories and to what extent these clusters identify countries with similar characteristics that may impact the focus of corporate social and environmental performance practices for extractive sector firms wishing to pursue projects in those countries.FindingsThe study finds that, in those jurisdictions where social and environmental sustainability is well established, extractive sector firms are required to deal with established rules and regulations that require a more reactive strategic approach. The various combinations of sustainability levels amongst the many countries around the globe require various combinations of strategies related to corporate social and environmental performance.Practical implicationsThe realization that, today, extractive sector firms who choose to ignore the need for appropriate corporate social and environmental performance are risking increased costs arising from social and environmental damage created by their projects supports the need to create pro‐active strategies for addressing social and environmental responsibility.Originality/valueThis paper's contribution is the development of a framework for measuring the component levels of sustainable development and clustering a large number of countries into specific categories with recommended approaches to social and environmental sustainability strategies.

scholarly journals Failing the test or the failure of the test: The case of environmental education in Israel

2021 ◽  
Vol 29 ◽  
Author(s):  
Ruth Zuzovsky
Keyword(s):  
Environmental Education ◽  
Scientific Knowledge ◽  
Environmental Sustainability ◽  
Scientific Literacy ◽  
Environmental Issues ◽  
Eighth Graders ◽  
Science Study ◽  
The Third ◽  
Scientific Approach ◽  
Mathematics And Science

Different approaches are employed when teaching environmental issues. One approach, termed the “environmental scientific approach,” perceives environmental education as part of life or earth sciences, providing factual, scientific knowledge. Another approach, termed the “environmental sustainability citizenry approach”, emphasizes sustainability and balancing between the need to move forward technologically and economically and the need to protect the environments in which we and others live. A synthesis of the two approaches encompasses both environmental scientific literacy and environmental sustainability citizenry. This article examines the degree to which changes in the emphasis given to the two approaches worldwide and in Israel impacted the achievements of Israeli eighth graders in this field. Based primarily on data from the Third Mathematics and Science Study-(TIMSS), the findings indicate that the TIMSS tests were biased toward the “environmental scientific” approach, in contrast to the more recent and accepted trends of the “environmental sustainability citizenry approach” embedded in Israeli curriculum. The assessment of environmental achievements in Israel, that was based on the biased test of the TIMSS study, fails to accurately reflect both the curricular changes that have taken place in Israel in this field and students' achievements, thus rendering this assessment inappropriate for this purpose.

Organisational Strategies for Sustainable Development: Developing A Research Agenda for the New Millennium

2002 ◽  
Vol 27 (1_suppl) ◽  
pp. 105-117 ◽  
Author(s):  
Subhabrata Bobby Banerjee
Keyword(s):  
Sustainable Development ◽  
Environmental Sustainability ◽  
Social Issues ◽  
Environmental Issues ◽  
Theory And Practice ◽  
Economic Sustainability ◽  
Corporate Strategies ◽  
Social Environmental ◽  
Practical Implications ◽  
Field Of Inquiry

Environmental issues have been on the agendas of industry and academia for nearly thirty years. While the bulk of this research has focused on environmental sustainability, the late 1990s saw a broadening of the scope of this field of inquiry to include social, environmental and economic sustainability. In this paper I discuss the emergence of organisational strategies for sustainable development and their implications for management theory and practice. I discuss the emergence of environmental issues and their implications for strategy, and describe briefly the theoretical and practical implications of integrating environmental and social issues into corporate strategies. I also discuss my own work in this field and how it relates to other research.

Corporate Social Responsibility in Hospitals: Need for Transparent CSR Initiatives for Internal and External Stakeholders

Think India ◽  
2014 ◽  
Vol 17 (1) ◽  
pp. 1-7
Author(s):  
Vedantam Leela
Keyword(s):  
Social Responsibility ◽  
Profit Maximization ◽  
Healthcare Sector ◽  
Medical Procedures ◽  
Healthcare Industry ◽  
External Stakeholders ◽  
Good For ◽  
Social Environmental ◽  
Corporate Social ◽  
Strategic Balance

Social Responsibility initiatives are the indispensible strategies for governance and this applies equally well in the field of Corporate framework also. In the recent times, the corporate houses other than healthcare industry, evidently demonstrated that strategic balance among social, environmental, and commercial goals can be accomplished. Corporate hospitals contemporary functioning rests on the anarchic assumptions that healthcare industry functions on the notion that what is good for patients or society cannot be good for business. At a time when patients are overexposed to medical procedures and medical treatment is within the reach of affordability of only those who are well insured, there arises a question,is it not essential for corporate hospitals to adopt CSR initiatives. An important corollary question, that also needs to be examined, is whether and for what reasons CSR initiatives must be nurtured by Corporate Hospitals. Drawing up from the existing research studies on CSR in corporate hospitals in Indian scenario i.e., corporate hospitals and healthcare sector, this paper (i) undertakes a thorough examination of the CSR initiatives needs a thorough examination, (ii) examines the implications of modelling of CSR in corporate hospitals so as to create a right balance between their social and economic objectives, (iii) to this extent, the paper hypothesizes that (a) employee costs of corporate hospitals may positively increase due to CSR initiatives, (b) profit maximization i.e. positive increases due to CSR initiatives, and (c) the degree of workforce efficiency positively increases sales turnover due to CSR initiatives.

Assurance of the Sustainability Reports from the Chemical Industry Practices and trends

2018 ◽  
Vol 69 (3) ◽  
pp. 636-641
Author(s):  
Ionela Corina Chersan ◽  
Gabriela Ignat ◽  
George Ungureanu ◽  
Ion Sandu ◽  
Carmen Luiza Costuleanu ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Chemical Industry ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Integrated Or ◽  
Corporate Social

This study was carried out to identify the most recent practices in the audit of the sustainability reports of the companies from the chemical industry, whether they are integrated or not. For this purpose, we analyzed the annual/sustainability reports list available on the GRI website under the name GRI Sustainability Disclosure Database. As the results of the study, we argue that, due to environmental and social hazards associated with chemical industries, a duty to report on Corporate Social Responsibility (CSR) and to audit these reports according to specified standards would need to be introduced.

scholarly journals CSR Initiatives and Practices: Empirical Evidence From Indian Metal and Mining Companies

SAGE Open ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 215824402110326
Author(s):  
Ajay K. Singal
Keyword(s):  
Environmental Sustainability ◽  
Annual Reports ◽  
Local Domain ◽  
Internal Governance ◽  
Domain Experts ◽  
Analysis Technique ◽  
Extractive Sector ◽  
Second Tier ◽  
Corporate Social ◽  
Text Network Analysis

This study investigates the corporate social responsibility (CSR) discourse on community and environment by Indian metal and mining (extractive) sector. Specifically, we examine the change in internal governance and external implementation mechanisms in response to affirmative CSR policy actions. Applying text network analysis technique on CSR related expenditures provided in the annual reports and CSR annexures (2014–2018), our study reveals that CSR discourse of extractive firms improved significantly and became more focused after the introduction of post-affirmative policy. CSR initiatives in the extractive sector are primarily focused toward local social development, with little emphasis on the environmental sustainability. Furthermore, companies have adopted two-tier governance structures for managing CSR. The top tier comprises board members who formulate the CSR programs, while the second tier has executives responsible for the implementation. Another tier of governance involving local domain experts is emerging. The three-tier implementation mechanisms give firms a tighter control on spending and enhance the effectiveness of initiatives. We present the results visually in the form of network graphs.

Sign in / Sign up

Export Citation Format

Share Document