Analysis Of Sustainability Reports Research Articles

Mapping Liability of Origin and Mimetism in MNE Engagement Across the UN Sustainable Development Goals: An Analysis of Sustainability Reports

Mapping Liability of Origin and Mimetism in MNE Engagement Across the UN Sustainable Development Goals: An Analysis of Sustainability Reports

Evaluation of the Implementation of the Green Banking Concept at Bank XYZ

Indonesia is committed to Undang-Undang Nomor 16 Tahun 2016 concerning the Paris Agreement on Climate Change. To support this commitment, the role of banking, including Bank XYZ, is crucial in financing clean energy projects and other business sectors. Although Bank XYZ has shown growth in green financing since 2016, there are notes regarding financing in the coal sector between October 2018 and October 2020, as well as a decline in the ranking in the 2022 Bank Ranking Report. Therefore, an evaluation of the concept of green banking at Bank XYZ is needed to maintain its growth and ensure the effectiveness of its implementation from 2017 to 2022. This research employs a qualitative approach to analyze the implementation of green banking at Bank XYZ. The evaluation is conducted through interviews with the Risk Management Division and an analysis of sustainability reports using the Green Banking Disclosure Index (GBDI). Bank XYZ has proven to implement the concept of green banking transparently, but there are shortcomings such as a lack of transparency in sustainability budgeting, attention to debtors, internal controls, sustainability campaigns, and the use of renewable technology. This research is expected to enhance the quality of green banking implementation at Bank XYZ, support environmental preservation, and address existing weaknesses.

Analyzing the Impact of Green Marketing Strategies on the Environmental Performance and market performance of Companies in the Consumer Goods Sector

This study explores the impact of green marketing strategies on the environmental and market performance of companies in the consumer goods sector, with a specific focus on Pakistan—a developing economy facing rapid urbanization and environmental challenges. Recognizing the growing consumer demand for sustainable practices, this research delves into how green marketing can serve as a vital tool for companies to align their business objectives with environmental responsibilities. Through a qualitative case study approach, involving semi-structured interviews with stakeholders and analysis of sustainability reports and consumer feedback, the study aims to uncover the effectiveness of green marketing strategies. These strategies encompass sustainable product development, eco-labeling, environmentally friendly packaging, and eco-centric promotional activities. Findings indicate that green marketing significantly contributes to improving a company's environmental performance, evidenced by carbon footprint reduction, waste management efficiency, and sustainable sourcing. Moreover, such strategies positively affect market performance, enhancing sales growth, brand loyalty, and consumer perception. Importantly, the study highlights the challenges of greenwashing and consumer skepticism, emphasizing the need for authenticity in green marketing efforts. Additionally, gender analysis revealed uniform responses across male and female participants regarding the recognition of sustainability efforts and the impacts of green marketing, suggesting a broad consensus on the value of green practices irrespective of gender. This research not only bridges the gap in literature by focusing on the dynamics of green marketing in a developing country but also provides practical insights for companies and policymakers aiming to navigate the sustainability landscape in the consumer goods sector. The study underscores the strategic importance of green marketing initiatives in driving sustainable business growth and environmental stewardship, offering a pathway towards a more sustainable future.

Are They Reporting the Right Thing and Are They Doing It Right?—A Measurement Maturity Grid for Evaluation of Sustainability Reports

An accessible way to monitor company sustainability, is to study sustainability reports. In spite of wide adherence to the extensive Global Reporting Initiative standards, sustainability reports still vary considerably regarding how well these are integrated and used. The purpose of this paper is to present and test a maturity grid for sustainability reports assessment that enables critical stakeholder needs analysis of sustainability reports. Based on a stakeholder needs perspective we argue that the right thing in a sustainability report means reporting in the entire value chain for main sustainability impacts. Doing this right means having externally set targets for main sustainability impacts, using relevant absolute and relative indicators, and having an easy to read report presenting main performance compared to targets for a period of at least seven years. Some 50 sustainability reports from Swedish companies in various industries were collected and assessed using the maturity grid. Results indicate that the maturity grid is usable, but that the sustainability report assessment still is difficult, and that variability of the assessments are high. Furthermore, the observed indicative levels of measurement maturity in organizations are low suggesting that most companies still are struggling with understanding what sustainability means to them.

Análisis de las Memorias de Sustentabilidad de las Organizaciones Paraguayas

Análisis de las Memorias de Sustentabilidad de las Organizaciones Paraguayas

Linking CSR and sustainability with organisational culture, values and business ethics - a qualitative analysis of Indian IT companies

IT sector in India has been a champion in heralding activities directed towards a social cause. In this study, top ten IT companies of India engaged into some or the other CSR activities have been selected for a qualitative study through analysis of sustainability reports, annual reports, ethical code of conduct, CSR policy and other information as per websites. A differential range of CSR initiatives in quantity as well as quality were found with a strong positive linkage between associated variables like culture, values and ethics. Companies differed in their orientation and involvement towards CSR in line with different sets of values and culture. Findings indicated a need for more concentrated efforts on the part of IT companies to fulfil the requirements of recent CSR clause of companies act on one hand and to be visible on global CSR map on the other.

The Content Analysis of Sustainability Reports On the Context of Corporate Sustainability: Top 100 Industrial Enterprises in Turkey

The Content Analysis of Sustainability Reports On the Context of Corporate Sustainability: Top 100 Industrial Enterprises in Turkey

Sustainable Supply Chain Management Strategy for Metal Industry's Sustainable Development: An Empirical Research on Chinese Metal Companies

Metal industry in China is characterized by high energy consumption, pollution and emissions. This paper established a conceptual framework of sustainable supply chain management (SSCM) for metal industry sustainable development. Content analysis of sustainability reports was applied to make empirical research, focusing on the top 10 Chinese metal companies. Findings indicate that the majority of large Chinese metal companies are aware of SSCM, but the concept of SSCM needs to be further spread in Chinese metal industry. Four strategies of SSCM adopted by the leading metal companies include green procurement and supplier sustainability management, low-carbon logistics, green manufacturing, and green marketing. Findings provide a successful paradigm for other metal companies to follow sustainable development.

Sustainability in the Brazilian Heavy Construction Industry: An Analysis of Organizational Practices

This study performs a comparison between the theoretical frameworks of sustainable development and its incorporation in the decision-making practices and models used by heavy construction companies. This study was conducted by using documentary analysis of corporate sustainability reports. Specifically, the content analysis method was used to examine the sustainability reports disclosed by the companies studied. The results indicate four main conclusions: first, the social, political and economic context directed the companies towards implementing sustainable management practices; second, human resource development follows the traditional model of training and development; third, there is an evident effort to balance economic goals and profit-making with social responsibility practices as a way to characterize the corporate commitment with sustainability; fourth, effective and indispensable measures to transform decision-making models were not adopted in the business practices analyzed, and thus the economic factor continues to be prioritized at the expense of social and environmental aspects in those models. This paper, in looking at three Brazilian multinational heavy construction companies, examines the synergy between the theoretical and the identified corporate sustainability practices. Lastly, this paper may be characterized as a descriptive study based on a literature review and an analysis of sustainability reports from the companies studied.

Analysis of Sustainability Reports and Quality of Information Disclosed of Top Brazilian Companies

The objective of this research is to examine the quality of information disclosed from a sample of Brazilian listed companies, using a multidimensional construct based on economic, environmental and social dimensions of sustainability. The research design combines both quantitative and qualitative methods. The qualitative approach is used in the content analysis procedure and the quantitative is employed for statistical analysis. The target population consists of top 36 sustainable companies (ISE) and 24 with corporate governance practices (NM) in 2011. We find that 37% of the companies achieved score above 0.5; 30% between 0.26 and 0.5 and 33% scored below 0.25, being score zero the worst and one the best score. The best company scored 0.896 and the worst of the 60 companies scored 0.0167. Overall our statistical results confirm that ISE companies tend to disclose more information and in a more adequate way than NM, and in general, the companies are reporting the content in all the three dimensions with same quality level. Furthermore, companies from Infrastructure sector present better quality content reported when compared to Service companies. We conclude that a good sustainability report is directly related to the good content in all the tree dimensions, regardless the economic sector and these reports still have a big room for improvement, which echoes within the literature analyzed. Companies need to disclose their information in a more integrated way, addressing sustainability issues under the scope of business strategy.

Towards shareholders' value: an analysis of sustainability reports

PurposeSustainability reports have become a new trend in corporate reporting. The purpose of this paper is to: evaluate the content of sustainability reports published by international companies; define trend changes in reporting; and assess the extent to which sustainability reporting can contribute to shareholder value by evaluating their usefulness for shareholders. In particular, the paper looks for the answers to the following questions: Is information published in reports sufficient for shareholders? How do they evaluate the quality of the published reports? Has the complexity of reports increased in recent years? What important information should sustainability reports also include?Design/methodology/approachThe study applied the method of expert opinion assessment. The analysis of the documentation covered the reports published by multinational organizations in 2005 and 2010. The assessment was performed by independent experts‐shareholders. Global Reporting Initiative (GRI) standards and methodology served as a point of reference.FindingsThe results point to an evolution in sustainability reports. Considering the reports prepared in 2005 and 2010, improvement in quality can be observed. An in‐depth analysis of those reports showed an increase in attention to detail of reporting in the fundamental spheres, i.e. economic, environmental, and social. The author also highly evaluated clarity and timeliness. However, important gaps were identified in respect of inclusiveness, relevance of information, and neutrality. Shareholders found general usefulness of sustainability reports insufficient.Originality/valuePrevious studies on sustainability reports aimed at evaluating sustainability development programs or directions in the evolution of reports but their usefulness has not been examined. No one previously is believed to have conducted a study of the quality of the reports published by multinational corporations, with their evaluation from the point of view of shareholders. Therefore, this paper provides a new insight into the study of sustainability reporting. Apart from contributing to the debate about shareholder value, the paper confronts current sustainability reports with their earlier versions.