IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v15y2023i15p11904-d1209206.html
   My bibliography  Save this article

Strategic CSR: Framework for Sustainability through Management Systems Standards—Implementing and Disclosing Sustainable Development Goals and Results

Author

Listed:
  • Luis Fonseca

    (School of Engineering, ISEP, Polytechnic of Porto, 4249-015 Porto, Portugal
    Associate Laboratory for Energy, Transports and Aerospace (LAETA-INEGI), 4200-465 Porto, Portugal)

  • Filipe Carvalho

    (School of Technology, Polytechnic Institute of Cavado and Ave, IPCA, 4750-810 Barcelos, Portugal)

  • Gilberto Santos

    (Design School, Polytechnic Institute of Cavado and Ave, Campus do IPCA, 4750-810 Barcelos, Portugal)

Abstract

This study proposes a framework to integrate sustainability within management systems standards and subsequently implement and disclose sustainable development (SD) goals and results. Moreover, it investigates the SD goals (SDGs) and results (SDRs) that Portuguese organizations with integrated management systems (IMSs) disclose to their interested parties. The study, supported by content analysis, highlights that four most frequently disclosed SDGs are “life on land” (50.0%), “industry, innovation, and infrastructure” (47.1%), “responsible consumption and production” (47.1%), and “partnerships for the goals” (47.1%). The four SDRs most frequently disclosed are “employment” (82.4%), “economic performance” (79.4%), “anticorruption” (64.7%), and “occupational health and safety” (61.8%). Hence, SDG disclosure emphasizes the environmental dimension, while SDR disclosure highlights the social dimension (economic dimension present in both SDGs and SDRs). Finally, the disclosure of SDGs and SDRs in institutional reports presents a positive and strong correlation that is statistically significant. Overall, the contributions of this research are twofold. First, it highlights the awareness of SD goals and results publications within organizations with certified management systems standards, therefore supporting the integration of the SDGs within those organizations, and second, it stimulates the demonstration of their impacts on the SDGs (the SDRs).

Suggested Citation

  • Luis Fonseca & Filipe Carvalho & Gilberto Santos, 2023. "Strategic CSR: Framework for Sustainability through Management Systems Standards—Implementing and Disclosing Sustainable Development Goals and Results," Sustainability, MDPI, vol. 15(15), pages 1-24, August.
    • Handle: RePEc:gam:jsusta:v:15:y:2023:i:15:p:11904-:d:1209206
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/15/15/11904/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/15/15/11904/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Richard Welford & Stephen Frost, 2006. "Corporate social responsibility in Asian supply chains," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 13(3), pages 166-176, July.
    2. Kristina Oskarsson & Fredrik von Malmborg, 2005. "Integrated management systems as a corporate response to sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 12(3), pages 121-128, September.
    3. Luis Fonseca & Filipe Carvalho, 2019. "The Reporting of SDGs by Quality, Environmental, and Occupational Health and Safety-Certified Organizations," Sustainability, MDPI, vol. 11(20), pages 1-20, October.
    4. Robert Strand & R. Freeman & Kai Hockerts, 2015. "Corporate Social Responsibility and Sustainability in Scandinavia: An Overview," Journal of Business Ethics, Springer, vol. 127(1), pages 1-15, March.
    5. Elena Ionașcu & Marilena Mironiuc & Ion Anghel & Maria Carmen Huian, 2020. "The Involvement of Real Estate Companies in Sustainable Development—An Analysis from the SDGs Reporting Perspective," Sustainability, MDPI, vol. 12(3), pages 1-24, January.
    6. Hernandez-Vivanco, Alfonso & Domingues, Pedro & Sampaio, Paulo & Bernardo, Merce & Cruz-Cázares, Claudio, 2019. "Do multiple certifications leverage firm performance? A dynamic approach," International Journal of Production Economics, Elsevier, vol. 218(C), pages 386-399.
    7. Panagiotis Marhavilas & Dimitrios Koulouriotis & Ioannis Nikolaou & Sotiria Tsotoulidou, 2018. "International Occupational Health and Safety Management-Systems Standards as a Frame for the Sustainability: Mapping the Territory," Sustainability, MDPI, vol. 10(10), pages 1-26, October.
    8. Cláudia Silva & José Magano & Anna Moskalenko & Teresa Nogueira & Maria Alzira Pimenta Dinis & Hélder Fernando Pedrosa e Sousa, 2020. "Sustainable Management Systems Standards (SMSS): Structures, Roles, and Practices in Corporate Sustainability," Sustainability, MDPI, vol. 12(15), pages 1-24, July.
    9. Xiaoli Zhao & Pavel Castka & Cory Searcy, 2020. "ISO Standards: A Platform for Achieving Sustainable Development Goal 2," Sustainability, MDPI, vol. 12(22), pages 1-19, November.
    10. Ali Bastas & Kapila Liyanage, 2018. "ISO 9001 and Supply Chain Integration Principles Based Sustainable Development: A Delphi Study," Sustainability, MDPI, vol. 10(12), pages 1-35, December.
    11. Jaakko Siltaloppi & Risto Rajala & Henri Hietala, 2021. "Integrating CSR with Business Strategy: A Tension Management Perspective," Journal of Business Ethics, Springer, vol. 174(3), pages 507-527, December.
    12. Luis Miguel Fonseca & José Pedro Domingues & Alina Mihaela Dima, 2020. "Mapping the Sustainable Development Goals Relationships," Sustainability, MDPI, vol. 12(8), pages 1-15, April.
    13. Pratima Bansal, 2005. "Evolving sustainably: a longitudinal study of corporate sustainable development," Strategic Management Journal, Wiley Blackwell, vol. 26(3), pages 197-218, March.
    14. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
    15. Serena De Iorio & Giovanni Zampone & Anna Piccolo, 2022. "Determinant Factors of SDG Disclosure in the University Context," Administrative Sciences, MDPI, vol. 12(1), pages 1-25, January.
    16. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808.
    17. Muhammad Ikram & Qingyu Zhang & Robert Sroufe & Marcos Ferasso, 2020. "The Social Dimensions of Corporate Sustainability: An Integrative Framework Including COVID-19 Insights," Sustainability, MDPI, vol. 12(20), pages 1-29, October.
    18. Ehsanul Huda Chowdhury & Brita Backlund Rambaree & Gloria Macassa, 2021. "CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective," Sustainability, MDPI, vol. 13(3), pages 1-10, January.
    19. United Nations UN, 2015. "Transforming our World: the 2030 Agenda for Sustainable Development," Working Papers id:7559, eSocialSciences.
    20. Wim Lambrechts & Semen Son-Turan & Lucinda Reis & Janjaap Semeijn, 2019. "Lean, Green and Clean? Sustainability Reporting in the Logistics Sector," Logistics, MDPI, vol. 3(1), pages 1-23, January.
    21. Tim Büthe & Walter Mattli, 2011. "The New Global Rulers: The Privatization of Regulation in the World Economy," Economics Books, Princeton University Press, edition 1, number 9470.
    22. Mathias Cöster & Gunnar Dahlin & Raine Isaksson, 2020. "Are They Reporting the Right Thing and Are They Doing It Right?—A Measurement Maturity Grid for Evaluation of Sustainability Reports," Sustainability, MDPI, vol. 12(24), pages 1-19, December.
    23. Ali M Gerged & Christopher J Cowton & Eshani S Beddewela, 2018. "Towards Sustainable Development in the Arab Middle East and North Africa Region: A Longitudinal Analysis of Environmental Disclosure in Corporate Annual Reports," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 572-587, May.
    24. Andrew Crane & Trish Ruebottom, 2011. "Stakeholder Theory and Social Identity: Rethinking Stakeholder Identification," Journal of Business Ethics, Springer, vol. 102(1), pages 77-87, March.
    25. Hong Yuh Ching & Fábio Gerab, 2017. "Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 13(1), pages 95-110, March.
    26. Roberto Chavez & Wantao Yu & Muhammad Shakeel Sadiq Jajja & Antonio Lecuna & Brian Fynes, 2020. "Can entrepreneurial orientation improve sustainable development through leveraging internal lean practices?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2211-2225, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Omar Chabán & Alfredo Flores-Hernández & María Eugenia López-Pérez & Miguel A. Ruz-Mendoza, 2024. "The Manager’s Vision of CSR in an Emerging Economy: From Implementation to Market Impact," Administrative Sciences, MDPI, vol. 14(3), pages 1-15, February.
    2. Patrícia Marques & Paulo Sousa & Anabela Tereso, 2023. "Sustainability in Project Management: PM 2 versus PRiSM TM," Sustainability, MDPI, vol. 15(22), pages 1-36, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Luis Fonseca & Vitor Silva & José Carlos Sá & Vanda Lima & Gilberto Santos & Rui Silva, 2022. "B Corp versus ISO 9001 and 14001 certifications: Aligned, or alternative paths, towards sustainable development?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 496-508, May.
    2. Winston Jerónimo Silvestre & Ana Fonseca, 2020. "Integrative Sustainable Intelligence: A holistic model to integrate corporate sustainability strategies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1578-1590, July.
    3. Elena Nechita & Cristina Lidia Manea & Elena-Mirela Nichita & Alina-Mihaela Irimescu & Diana Manea, 2020. "Is Financial Information Influencing the Reporting on SDGs? Empirical Evidence from Central and Eastern European Chemical Companies," Sustainability, MDPI, vol. 12(21), pages 1-34, November.
    4. Cecilia Smaniotto & Anna Saramin & Laura Brunelli & Maria Parpinel, 2022. "Insights and Next Challenges for the Italian Educational System to Teach Sustainability in a Global Context," Sustainability, MDPI, vol. 15(1), pages 1-17, December.
    5. Ferran Curtó-Pagès & Enrique Ortega-Rivera & Marc Castellón-Durán & Eva Jané-Llopis, 2021. "Coming in from the Cold: A Longitudinal Analysis of SDG Reporting Practices by Spanish Listed Companies Since the Approval of the 2030 Agenda," Sustainability, MDPI, vol. 13(3), pages 1-27, January.
    6. Małgorzata Jasiulewicz-Kaczmarek & Katarzyna Antosz & Ryszard Wyczółkowski & Małgorzata Sławińska, 2022. "Integrated Approach for Safety Culture Factor Evaluation from a Sustainability Perspective," IJERPH, MDPI, vol. 19(19), pages 1-30, September.
    7. Jose Manuel Diaz‐Sarachaga, 2021. "Shortcomings in reporting contributions towards the sustainable development goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1299-1312, July.
    8. Francesca Manes‐Rossi & Giuseppe Nicolo', 2022. "Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1799-1815, September.
    9. Aurore Darmandieu & Concepción Garcés‐Ayerbe & Antoine Renucci & Pilar Rivera‐Torres, 2022. "How does it pay to be circular in production processes? Eco‐innovativeness and green jobs as moderators of a cost‐efficiency advantage in European small and medium enterprises," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 1184-1203, March.
    10. Jan Anton van Zanten & Rob van Tulder, 2018. "Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement," Journal of International Business Policy, Palgrave Macmillan, vol. 1(3), pages 208-233, December.
    11. Lucian Ispas & Costel Mironeasa & Alessandro Silvestri, 2023. "Risk-Based Approach in the Implementation of Integrated Management Systems: A Systematic Literature Review," Sustainability, MDPI, vol. 15(13), pages 1-22, June.
    12. Gerged, Ali Meftah & Almontaser, Tariq, 2021. "Corporate adoption of SDG reporting in a non-enabling institutional environment: Insights from Libyan oil industries," Resources Policy, Elsevier, vol. 74(C).
    13. María Garrido-Ruso & Beatriz Aibar-Guzmán & Albertina Paula Monteiro, 2022. "Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric Analysis," Sustainability, MDPI, vol. 14(14), pages 1-35, July.
    14. Ibrahim Ari & Muammer Koc, 2018. "Sustainable Financing for Sustainable Development: Understanding the Interrelations between Public Investment and Sovereign Debt," Sustainability, MDPI, vol. 10(11), pages 1-25, October.
    15. Bárbara Galleli & Elder Semprebon & Joyce Aparecida Ramos dos Santos & Noah Emanuel Brito Teles & Mateus Santos de Freitas-Martins & Raquel Teodoro da Silva Onevetch, 2021. "Institutional Pressures, Sustainable Development Goals and COVID-19: How Are Organisations Engaging?," Sustainability, MDPI, vol. 13(21), pages 1-21, November.
    16. Ingrid Boas & Frank Biermann & Norichika Kanie, 2016. "Cross-sectoral strategies in global sustainability governance: towards a nexus approach," International Environmental Agreements: Politics, Law and Economics, Springer, vol. 16(3), pages 449-464, June.
    17. Francesco Di Maddaloni & Roya Derakhshan, 2019. "A Leap from Negative to Positive Bond. A Step towards Project Sustainability," Administrative Sciences, MDPI, vol. 9(2), pages 1-19, June.
    18. Wilson, Christopher & van der Velden, Maja, 2022. "Sustainable AI: An integrated model to guide public sector decision-making," Technology in Society, Elsevier, vol. 68(C).
    19. Anne P. M. Velenturf & Phil Purnell, 2017. "Resource Recovery from Waste: Restoring the Balance between Resource Scarcity and Waste Overload," Sustainability, MDPI, vol. 9(9), pages 1-17, September.
    20. Nikos Chatzistamoulou & Phoebe Koundouri, 2020. "The Economics of Sustainable Development," DEOS Working Papers 2005, Athens University of Economics and Business.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:15:y:2023:i:15:p:11904-:d:1209206. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.