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Strategic CSR: Framework for sustainability through management systems standards: Implementing and disclosing Sustainable Development Goals and results

2023Journal article Open access
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dc.contributor.authorFonseca, Luís
dc.contributor.authorCarvalho, Filipe
dc.contributor.authorSantos, Gilberto
dc.date.accessioned2024-03-12T12:22:40Z
dc.date.available2024-03-12T12:22:40Z
dc.date.issued2023
dc.description.abstractThis 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).pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationFonseca, L.; Carvalho, F.; Santos, G. Strategic CSR: Framework for Sustainability through Management Systems Standards—Implementing and Disclosing Sustainable Development Goals and Results. Sustainability 2023, 15, 11904. https://doi.org/10.3390/ su151511904pt_PT
dc.identifier.doi10.3390/su151511904pt_PT
dc.identifier.issn2071-1050
dc.identifier.urihttp://hdl.handle.net/10400.22/25154
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherMDPIpt_PT
dc.relationAssociate Laboratory of Energy, Transports and Aeronautics
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectStrategic CSRpt_PT
dc.subjectSustainable development goalspt_PT
dc.subjectSustainable development resultspt_PT
dc.subjectIntegrated management systems standards; sustainability reports;pt_PT
dc.subjectInstitutional reportspt_PT
dc.subjectContent analysispt_PT
dc.titleStrategic CSR: Framework for sustainability through management systems standards: Implementing and disclosing Sustainable Development Goals and resultspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleAssociate Laboratory of Energy, Transports and Aeronautics
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F50022%2F2020/PT
oaire.citation.issue15pt_PT
oaire.citation.titleSustainabilitypt_PT
oaire.citation.volume15pt_PT
oaire.fundingStream6817 - DCRRNI ID
person.familyNameFonseca
person.familyNameCarvalho
person.familyNameSantos
person.givenNameLuis
person.givenNameFilipe
person.givenNameGilberto
person.identifierR-00J-QZ8
person.identifier.ciencia-idDA12-4855-5FAE
person.identifier.ciencia-id1F19-48FE-D2E5
person.identifier.ciencia-id1C1B-E9FC-0195
person.identifier.orcid0000-0001-5668-0656
person.identifier.orcid0000-0003-0234-4547
person.identifier.orcid0000-0001-9268-3272
person.identifier.ridL-4285-2014
person.identifier.ridN-2402-2018
person.identifier.scopus-author-id56356558600
person.identifier.scopus-author-id36928313900
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication7fc78bf1-1399-4460-8ee9-0bccbf304291
relation.isAuthorOfPublication19dad0ab-c876-4703-a489-6c5f9b9efb86
relation.isAuthorOfPublicationccbf028c-a978-4877-9718-311f4970949f
relation.isAuthorOfPublication.latestForDiscoveryccbf028c-a978-4877-9718-311f4970949f
relation.isProjectOfPublication80741b9a-280d-4972-b352-8d1375fbfb3b
relation.isProjectOfPublication.latestForDiscovery80741b9a-280d-4972-b352-8d1375fbfb3b

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