The Congruence of Sustainable and Learning Organizations: An Insight into the ESG Disclosures of Shell plc

Abstract

Companies are pledging to improve their environmental and social performance to a huge extent. They have made sustainability their goal or adopted the “triple bottom line” term which is a harmony between their financial, social, and environmental performance. Nowadays, Environmental, social, and governance (ESG) factors are one such category of information that is becoming more and more well-known and considered by mainstream investors around the world. Learning organizations can learn at a remarkable rate and improve their performance. This paper focuses on the unity of sustainability and learning organization. Thus, using dimensions of learning organizations and disclosures of a chosen company this paper inspects whether an organization that fulfills the requirements of a learning organization has elaborated ESG disclosures. The chosen company is Shell plc. ESG data covers a wide range of topics, such as accounting for a company's carbon footprint, its labor and human rights practices, and its corporate governance frameworks. ESG aspects are being emphasized by policymakers, asset owners, and the public to support sustainable business practices and goods. It can be said that an organization that can be termed as one that learns will have a sustainability element. The phrase "sustainability-focused organizational learning" (SFOL) be used to represent the early experiences of businesses that are seeking to pursue sustainability or the triple bottom line while making significant changes to their organizational cultures.