Sustainability Report Evolution

2022 ◽  
pp. 227-249
Author(s):  
Teresa Eugénio ◽  
Susana Cristina Rodrigues ◽  
Marco José Gonçalves
Keyword(s):  
Sustainable Development ◽  
Content Analysis ◽  
Financial Reporting ◽  
Development Goals ◽  
Independent Entity ◽  
Sustainability Initiatives ◽  
Disclosure Strategy ◽  
A Company ◽  
Sustainability Report

This chapter is a unique case study that aims to present the evolution of non-financial reporting in Nestlé Portugal from 2007 to 2016 with the aim to study in-depth the Nestlé sustainability report practices. This study proposes to identify the key milestones in the evolution of this type of report, to compare with the disclosure strategy of Nestlé international, to understand if this company follow the IIRC guidelines, to identify the contribution of the audit by an independent entity, to conclude if Nestlé contributes to the achieving of United Nations Sustainable Development Goals, and to identify if the awards Nestlé received matter in its sustainability initiatives. Public institutional information was preferably used, particularly the sustainability report and integrated report, processed with various work tools using the technique of content analysis. The conclusions made it possible to understand that Nestlé emerges as a company that integrates these issues into its strategy and can be a model for companies that wish to follow this report path towards sustainability.

Sustainability Report Evolution

2020 ◽  
pp. 180-202
Author(s):  
Teresa Eugénio ◽  
Susana Cristina Rodrigues ◽  
Marco José Gonçalves
Keyword(s):  
Sustainable Development ◽  
Content Analysis ◽  
Financial Reporting ◽  
Development Goals ◽  
Independent Entity ◽  
Sustainability Initiatives ◽  
Disclosure Strategy ◽  
A Company ◽  
Sustainability Report

This chapter is a unique case study that aims to present the evolution of non-financial reporting in Nestlé Portugal from 2007 to 2016 with the aim to study in-depth the Nestlé sustainability report practices. This study proposes to identify the key milestones in the evolution of this type of report, to compare with the disclosure strategy of Nestlé international, to understand if this company follow the IIRC guidelines, to identify the contribution of the audit by an independent entity, to conclude if Nestlé contributes to the achieving of United Nations Sustainable Development Goals, and to identify if the awards Nestlé received matter in its sustainability initiatives. Public institutional information was preferably used, particularly the sustainability report and integrated report, processed with various work tools using the technique of content analysis. The conclusions made it possible to understand that Nestlé emerges as a company that integrates these issues into its strategy and can be a model for companies that wish to follow this report path towards sustainability.

scholarly journals Corporate Responsibility towards employees–Raben Group

2021 ◽  
pp. 187-192
Author(s):  
Natalia Jankowska
Keyword(s):  
Sustainable Development ◽  
Human Resources ◽  
Human Resources Management ◽  
Employee Development ◽  
Work Life ◽  
Life Balance ◽  
External Stakeholders ◽  
Development Goals ◽  
A Company

Human capital management in an organisation is one of the key areas of company success and its competitive advantage, particularly in a service company such as Raben (Zając, 2014). As an entity operating in the Transport Forwarding Logistics (TFL) sector, its decisions in the area of human resources management depend on industry factors. This is evidenced, among others, by the structure of employees. The aim of this case study is: first, to draw attention to the problems that companies operating in specific sectors may face. The second goal is to identify their ability to implement the concept of a company responsible to employees. The company strives to take the goals set by the United Nations (SDGs) into account. These include taking care of appropriate employment structure, ensuring employee development, ensuring diversity, caring for work-life balance as well as safety in the workplace, and building relations with external stakeholders. The specificity of the industry in which the presented company operates makes it pursue a number of Sustainable Development Goals—both with regard to employees and in terms of environmental protection. Some need to be adapted accordingly.

scholarly journals Using citizen science data to monitor the Sustainable Development Goals: a bottom-up analysis

2021 ◽  
Author(s):  
Laura Ballerini ◽  
Sylvia I. Bergh
Keyword(s):  
Sustainable Development ◽  
Citizen Science ◽  
Sustainable Development Goals ◽  
Comparative Case Study ◽  
Science Data ◽  
The Sustainable Development ◽  
Case Study Analysis ◽  
Wide Range ◽  
Development Goals

AbstractOfficial data are not sufficient for monitoring the United Nations Sustainable Development Goals (SDGs): they do not reach remote locations or marginalized populations and can be manipulated by governments. Citizen science data (CSD), defined as data that citizens voluntarily gather by employing a wide range of technologies and methodologies, could help to tackle these problems and ultimately improve SDG monitoring. However, the link between CSD and the SDGs is still understudied. This article aims to develop an empirical understanding of the CSD-SDG link by focusing on the perspective of projects which employ CSD. Specifically, the article presents primary and secondary qualitative data collected on 30 of these projects and an explorative comparative case study analysis. It finds that projects which use CSD recognize that the SDGs can provide a valuable framework and legitimacy, as well as attract funding, visibility, and partnerships. But, at the same time, the article reveals that these projects also encounter several barriers with respect to the SDGs: a widespread lack of knowledge of the goals, combined with frustration and political resistance towards the UN, may deter these projects from contributing their data to the SDG monitoring apparatus.

scholarly journals Revitalizing the Global Alliances for Sustainable Development: Analyzing the Viability of Sustainable Development Goal 17—A Multi-Actor Governance Approach

2021 ◽  
Vol 13 (8) ◽  
pp. 4247
Author(s):  
Elena Bulmer ◽  
Cristina del Prado-Higuera
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Marine Conservation ◽  
Structured Interviews ◽  
Sustainable Development Goal ◽  
Development Goal ◽  
Global Partnership ◽  
Development Goals ◽  
Common Vision

The seventeenth Sustainable Development Goal of the United Nations, Partnerships for the Goals, aims to strengthen the means of the implementation and revitalize the global partnership for sustainable development. The successful implantation of the UN’s seventeenth Sustainable Development Goal will aid the execution and achievement of the other sixteen goals. This article explores the importance and viability of Sustainable Development Goal 17, using a case study based in Valencia, Spain. The study presents an illustrative stakeholder situation, where we see that there are conflicting interests among conservationists, fishermen, municipality representatives, and others. Data collection was done using desk-based research and semi-structured interviews. The interview process was performed between October 2018 and October 2019. In total, 21 different stakeholders were interviewed. For the data analyses, a stakeholder register, Power–Interest Matrices, and a stakeholder map were used, and, to complement the latter, narratives were developed. The different analyses showed that most project stakeholders supported the project, while there was really only one stakeholder, the fishermen themselves, who were reticent about participating. However, it was shown over time that, by developing a common vision with them, the fishermen came on board the project and collaborated with the scientists. Stakeholder engagement analyses are especially useful in the application of Sustainable Development Goals at the project level. Although this case study is specifically applicable to a marine conservation context, it may be extrapolated and applied to any other Sustainable Development Goals’ context.

scholarly journals Integrating Sustainable Development and Children’s Rights: A Case Study on Wales

2021 ◽  
Vol 10 (3) ◽  
pp. 100
Author(s):  
Rhian Croke ◽  
Helen Dale ◽  
Ally Dunhill ◽  
Arwyn Roberts ◽  
Malvika Unnithan ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Integrated Approach ◽  
Well Being ◽  
Children's Rights ◽  
Children’S Rights ◽  
The Sustainable Development ◽  
Rights Of The Child ◽  
Development Goals ◽  
Deliberative Processes

The global disconnect between the Sustainable Development Goals (SDGs) and the Convention on the Rights of the Child (CRC), has been described as ‘a missed opportunity’. Since devolution, the Welsh Government has actively pursued a ‘sustainable development’ and a ‘children’s rights’ agenda. However, until recently, these separate agendas also did not contribute to each other, although they culminated in two radical and innovative pieces of legislation; the Rights of Children and Young Persons (Wales) Measure (2013) and the Well-being and Future Generations (Wales) Act (2015). This article offers a case study that draws upon the SDGs and the CRC and considers how recent guidance to Welsh public bodies for implementation attempts to contribute to a more integrated approach. It suggests that successful integration requires recognition of the importance of including children in deliberative processes, using both formal mechanisms, such as local authority youth forums, pupil councils and a national youth parliament, and informal mechanisms, such as child-led research, that enable children to initiate and influence sustainable change.

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.

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