Socio-environmental Responsibility Research Articles

Impacts of climate change on the natural distribution of species of lowland high and low in the Amazon

The areas of Amazonian floodplains have added ecological value to their multiple ecosystem services, including water supply, local climate regulation, biodiversity with a marked number of endemic species, and diversity of micro-habitat. Considering the importance of conserving these environments, this study aimed to analyze the behavior and delimit the areas of the natural distribution of forest species Alchornea castaneifolia (Willd.) A. Juss and Laetia corymbulosa(lowland low), Maquira coriacea (H.Karst.) C.C. Berg (Moraceae), and Ocotea cymbarumKunth (high floodplain), besides evaluating the potential impacts of climate change on the future distribution inferring on its conservation. The potential species distribution was modeled using Environmental Modelling & Software, by employing algorithms such as Bioclim, Domain, Maximum Entropy, Random Forests, and Support Vector Machine (SVM). The projections indicate that climate change threatens the occurrence of floodplain species. Under the SSP 585 scenario for both periods, the four species studied will lose areas of climatic adequacy until the end of the 21st century, especially in the Brazilian Amazon. The study shows the need to increase socio-environmental responsibility through conserving current protected areas in freshwater ecosystems and implementing new priority areas for conserving wetlands (Ramsar Sites) in the Amazon. Such measures are essential to ensure in situ conservation and protect them from habitat loss.

ESG Practices In Publicly Capital Construction Companies

Objective: The study aimed to qualitatively evaluate the use of ESG concepts by publicly traded Brazilian companies in the construction and development sector.
  
 Theoretical Framework: The discussion about the socio-environmental responsibility of companies has gained prominence in recent years with ESG (Environmental, Social and Governance). Considering the relevance of the construction and civil development sector to the economy, it is not exempt from the aforementioned socio-environmental responsibilities.
  
 Method: It was necessary to identify, among all the aspects involved in the concept of corporate sustainability, which were most relevant for companies in the respective segment, and then a survey was carried out to identify which practices companies adopt on a daily basis to minimize negative impacts. From the case study of the three companies chosen for the analysis, multiple examples of ESG initiatives were collected and it was possible to make a comparison between them.
  
 Results and Discussion: Company A stands out in the environmental pillar as it already offsets part of its GHG emissions. While on the social side, Companies A and B have initiatives that support projects in the education area. And in relation to governance, the three companies have positive indicators regarding independent members on the board.
  
 Research Implications: The limitations of the study are based on the superficiality of data from other companies studied during the company selection process, which do not allow for a broader analysis of the sector.
  
 Originality/Value: This study contributes to the literature by providing support for construction companies and developers to improve their ESG practices.

Globalização, empresa e responsabilidade socioambiental

The research addresses the globalization’s issue and socio-environmental responsibility of Brazilian companies concerning to adoption of ethical standards and business commitment based on the criteria of Environmental, Social and Corporate Governance, concepts that support the new process of internationalization of business law, globally. This is a systematic interpretation of the corporate production of wealth with emphasis of globalization for a better understanding of the role of the modern company which, in addition to being a supplier of goods and services, must be allied to socio-environmental interests with the creation of new markets, generating jobs and attracting new consumers. As a basis, scientific and bibliographical productions by Brazilian and international authors were researched. It is clear to conclude that there is a need for public policies to promote environmental education and social accountability of all Brazilian business people and thus guarantee the preservation and protection of the sustainable environment through the search for social and ethical values in defense of the global ecosystem.

Analyzing the transparency of corporate non-financial reporting

Subject. The article considers the use of ESG reporting as an information base to assess a business entity. Objectives. The aim is to carry out diagnostics of the degree of transparency of reporting information about the company's social environment. Methods. The study employs analytical and comparative techniques for information processing. Results. The paper lists objects that are reflected in modern non-financial reporting, characterizes the degree of their homogeneity. It also reveals the level of satisfaction of the information request in specific environmental and social areas, gives an integral assessment of transparency of the corporate non-financial reporting. Conclusions. It is crucial to introduce social accounting into the accounting discipline of companies. For this purpose, the study offers a system of socio-environmental responsibility.

The importance of social and environmental responsibility in corporate environments: use of electric energy

Socio-environmental responsibility happens in the face of a commitment where companies discuss, agree and become responsible for adopting marketing postures based on ethics and righteousness. These become responsible, taking into account the social and environmental impacts that their decisions result in and the changes that this brings to the environment in which they are in. The purpose of this article is to expose a study on socio-environmental responsibility, presenting a business case as a supporting element. As a methodology, (mainly) exploratory, bibliographical, documentary and field research were adopted, as well as, for the real knowledge of a situation, a case study was used. As a result, we intended to understand the problem faced by a company in order to achieve some improvements with greater assertiveness, that is, to experience correct management situations in practice. This study showed that the search for possible improvements implies understanding both the cultural and structural elements (how the company and the people who make it up really work) and that conscious energy consumption is extremely important for a company considers itself  sustainable and responsible.

Technology Focus: Drilling and Completion Fluids (November 2023)

Today, the industry faces tremendous challenges related to safety, efficiency, sustainability, and socioenvironmental responsibility. At every stage, well-construction projects must be concerned about those aspects to establish measurable barriers for preventing issues. Therefore, drilling and completion fluids are critical for achieving project goals and ensuring operations are executed as planned. Drilling and completion fluid selection is a complex process in which addressing future downhole conditions for predicting potential problems is vital to eliminating nonproductive time. Conventional deep high-pressure/high-temperature wells in South sub-Andean Bolivia or unconventional long horizontal wells in Argentina are pushing drilling-fluid design to its limits with regard to keeping equivalent circulating density (ECD) as low as possible while preventing formation damage. Paper SPE 211539 describes several successful applications of low ECD organophilic clay-free inverted emulsion fluid in reaching project goals in challenging environments. On the other hand, constant monitoring of drilling-fluid properties also is necessary. Fluid properties must be monitored so additives can be adjusted to prevent problems. Even though conventional monitoring relies on humans for performing periodic tests, recent technology developments offer a solution for complex drilling operations by allowing continuous real-time monitoring of drilling-fluid properties using sensors and artificial intelligence, as fully described in paper SPE 212443. Finally, discussion of drilling and completion fluids must mention solids-control equipment. Ensuring that fluid properties are within acceptable ranges without discarding valuable additives is the main objective of any solids-control-equipment arrangement. Things become more complicated when working with low-density drilling fluids, where a comprehensive understanding of solids-removal techniques and their customization for a particular application requires research and laboratory-scale trials, which are rare in the literature. Paper SPE 212470 provides relevant and novel information through a full-scale test program for solids-control-equipment efficiency optimization focused on treating low-density muds. Recommended additional reading at OnePetro: www.onepetro.org. SPE 211509 High-Fluid-Loss Squeeze and Reticulated Foam Lost-Circulation Material Plugs 40,000-Micron Laboratory Simulated Fracture/Vug Opening by Sharath Savari, Halliburton, et al. SPE 214171 Using Cerium Oxide (6.0 SG) as Weighting Material in HT/HP Drilling Fluids by Gholam Reza Soori, Cahya Mata Oiltools, et al.

Fallacies in Sustainability: a Systematic Review

Objective: To analyze the trends of academic productions on the fallacies enunciated in the sustainable discourse.   Method: The procedures of an systematic review were used, with the help of Rayyan® software in the selection and organization of articles, then, through a qualitative analysis, the themes were separated into approaches and the fallacies mentioned were verified.   Results and conclusion: Four types of fallacious approaches were identified in the context of business debate, namely: the quality of information; the identification of fallacies; fallacious behavior and impression management. This last approach being the fallacious theme most associated with corporate sustainability.   Research implications: The research aims to contribute to the improvement of preparers in disclosures, emphasizing the importance of consistent disclosure. In addition to allowing the user of the information to become aware of possible fallacious methods, the accuracy of the stakeholders in the analysis can be increased and, finally, emphasize the socio-environmental responsibility of companies before society.   Originality/value: Addressing this topic has become relevant given the non-standard scenario regarding corporate sustainable disclosures, in addition to the recent proposal under consideration for an international standard on these aspects.  

Socio-environmental responsibility in Iranian universities: a multidimensional perspective

SummaryUniversities are expected to play a pivotal role in promoting environmental conservation goals, yet a comprehensive analysis of their actual contributions remains limited. This study delves into the perceptions of socio-environmental responsibility among faculty members within Iran’s top 13 universities. Using random cluster sampling, we collected 410 questionnaires from these institutions, evaluating socio-environmental responsibility through eight distinct variables. The outcomes unveil widespread deficiencies in responsibility across all universities, with 66% exhibiting low levels of engagement. Notably, Gorgan University of Agricultural Sciences and Natural Resources displays the lowest level, while Bu-Ali Sina University ranks highest. The research variables exhibit significant positive correlations, elucidating the interconnectedness of different aspects of socio-environmental responsibility. Furthermore, the study identifies a significant disparity in mean university socio-environmental responsibility concerning gender, although no significant relationships are found with factors such as professors’ academic rank, employment status or age. Sixteen codes are highlighted based on qualitative analysis. These findings underscore the urgency for universities to redefine their roles within the community and prioritize community empowerment, stakeholder engagement, capacity building and environmental education. By addressing these facets, universities can elevate their levels of socio-environmental responsibility and contribute more effectively to environmental conservation efforts.

Family businesses and sustainable development goals

We analyzed the effect of family businesses participating in the Corporate Sustainability Index on adopting Sustainable Development Goals (SDGs). Our sample consisted of 43 Brazilian companies listed in the Corporate Sustainability Index (CSI) that totaled 126 observations from 2019 to 2021. We submitted the data to exploratory factor analysis to estimate the different dimensions of the SDGs (social, economic, and environmental) that, therefore, were analyzed using panel data regression. We found that family-run companies reduce practices linked to the social dimension of the SDGs. However, the fact that the company is family-owned or has family control does not influence practices linked to the SDGs in the social, economic, and environmental dimensions. We found that family-run companies are unrelated to adopting SDG practices in the economic and environmental dimensions. Our results contribute to discussions about the environment, sustainability, investments that value socio-environmental responsibility, the activities of family businesses, and adherence to the SDGs. Especially when showing that the different characteristics of family businesses in Brazil that make up the CSI generally do not imply an increase in practices related to the SDGs. Therefore, our findings can help investors, creditors, and regulatory bodies decide on adopting socio-environmental practices.

Legal Amazon Biome and Amazon Fund: Economic-Financial Sustainability and Socio-Environmental Responsibility of Civil Society Organizations

This research evaluates the economic-financial sustainability and adherence to compliance and accountability practices in civil society organizations (CSOs) with projects in the “Legal Amazon Biome”, supported with resources from the Amazon Fund, in the protection of environmental thematic areas. The object of each project is social and environmental responsibility and the primary data submitted for evaluation are recovered from the financial statements of the CSOs in the time horizon from 2015 to 2017. The Fund manager is the National Bank for Economic and Social Development (NBESD) and the governance , until then exercised by the Guiding Committee of the Amazon Fund (CAF) and Technical Committee of the Amazon Fund (TCAF), was discontinued in 2019, unilaterally by the Government of Brazil, resulting in an increase in the environmental degradation of the Biome by around 30% in 2019, compared to the previous year, in addition to the interruption of contributions from donors and support for projects. The research results, using positivist methodology, provide evidence that adherence to compliance and accountability practices is partial, contributing to fund management and to the literature in subsequent investigations, but CSOs are not self-sustainable and the available information does not allow evaluate the fulfillment of the object and of the UN's ESG agenda.

The environmental responsibility of financial institutions and regulation: brief reflections on the Public Consultation 85/2021 of Banco Central do Brasil – BACEN

The concern regarding the environment is one of the greatest marks of the 21st century. The Law also follows such trend through the creation of laws which increasingly harden the unbridled exploitation of natural resources and the application of environmental principles to economic activities, in order to guarantee the so-called “sustainable development”. However, when the financed entity generates environmental damage, the question of the environmental liability of the financing entity arises, as well as what precautions such entities should take regarding to the financed enterprises. As specific objectives, this article will study the regulation of the financial sector on the subject (CMN Resolution 4,327 / 2014 and SARB Regulation 14/2014) as well as the proposal for improvement in the socio-environmental regulation applicable to the financial sector, brought about through the Public Consultation 85, opened by the Central Bank of Brazil. As conclusion, it will be seen that the new regulation proposed by BACEN demonstrates an evolutionary leap in the treatment of socio-environmental responsibility by financial institutions, but only time will show the effectiveness of the new mechanisms created, which can be assessed by caselaw and legal opinions from analysis of environmental infractions generated by new enterprises. 

Organizational Dynamics in Civil Construction: Sector Study on Corporate Social and Environmental Responsibility in Companies in Brazil, Mexico and the United States of America

Purpose: This study aims to carry out a sectoral field study on corporate socio-environmental responsibility in companies in the civil construction sector operating in Brazil, Mexico and the United States of America.
  
 Theoretical framework: The bibliographic review demonstrated the results found from a comparative bias in relation to corporate socio-environmental responsibility. It also points out that companies in the civil construction sector in the three countries analyzed (Brazil, Mexico and the United States) have similar environmental and social practices, verifying the adoption of sustainable construction methods, mitigation of the generation of solid waste, as well as their best destination, reuse of water, improvement of energy efficiency, identifying the main focus on reducing greenhouse gas (CO2) emissions.
  
 Method/design/approach: As a methodology, a multicase study was carried out, making use of documentary research, through which a survey of data and information was carried out in a group of companies in the civil construction sector based in three different countries: Brazil, Mexico and the United States. United of America.
  
 Results and conclusion: In all analyzed companies there was a concern that their actions are based on international standards in order to obtain certification, highlighting among them ISO and LEED.
  
 Research implications:  The research makes an effective contribution by demonstrating the potential and the need to adopt sustainable practices in the management of contemporary companies.
  
 Originality/value: The results obtained in this study are unprecedented, innovative and relevant to the scientific community, in the context of sustainability in civil construction.
  
 Keywords: Social and environmental responsibility, Construction, Organizational dynamics, Sustainable Practices, Sustainable construction methods.

Proposal for a simplified sustainability report for small and mediumsized enterprises

The objective of this study was to present a simplified sustainability report for small and medium-sized enterprises (SMEs), as they play an important role in the economy, create new jobs, and their activities impact natural resources. The study was based on descriptive and qualitative research with SMEs in Curitiba and its surrounding metropolitan region, located in the State of Paraná, southern Brazil. Data were collected using a questionnaire divided into three parts that included general information about the companies, motivations, and challenges in the adoption of sustainable practices by SMEs, and sustainability indicators selected from the Global Reporting Initiative (GRI)Standards and the Socio-Environmental Responsibility Questionnaire (QRSA) from financial institutions. The results indicated contradictions among the motivations, challenges, and communication of sustainable practices adopted by SMEs to their stakeholders. Finally, the results suggested that a simplified report may assist SMEs to adopt and, more importantly, communicate sustainable business practices to their stakeholders.

What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³

Due the frequent changes in the global business scenario, there is also a need for companies to detail their socio-environmental responsibility practices and strategic information, which generate value for stakeholders and the community. The objective of this investigation is to identify the information disclosed by the financial institutions listed in [B]³ in the Integrated Reporting for the year 2019. Regarding to the methodological procedures, a qualitative approach was used in 51 KPIs. The technique used was Bardin's content analysis (1977). The KPIs were identified for each capital that makes up the structure of the RI Framework. Regarding the results, it was possible to observe that the analyzed companies, in general, seek to disclose more data related to the earnings per share KPIs; branches and network; dividends; number of queries and transactions; brand and reputation; presence on social networks; training expenses; sustainability index ranking and number of meetings and roadshows. Furthermore, it was possible to verify that each institution discloses the data differently, and that not all the information listed in the IIRC Framework is taken into account by the institutions. It was also observed that there is no standard for the elaboration of the Integrated Reporting by the analyzed institutions, and that most of them seek to disclose data that are favorable to the company. Thus, the research in question contributes to academy, corporate report makers and companies studying to adopt this report.

What is Disclosed in Integrated Reporting? An Analysis of Financial Institutions Listed in Stock Exchange Brazil Bolsa Balcão [B]³

Due the frequent changes in the global business scenario, there is also a need for companies to detail their socio-environmental responsibility practices and strategic information, which generate value for stakeholders and the community. The objective of this investigation is to identify the information disclosed by the financial institutions listed in [B]³ in the Integrated Reporting for the year 2019. Regarding to the methodological procedures, a qualitative approach was used in 51 KPIs. The technique used was Bardin's content analysis (1977). The KPIs were identified for each capital that makes up the structure of the RI Framework. Regarding the results, it was possible to observe that the analyzed companies, in general, seek to disclose more data related to the earnings per share KPIs; branches and network; dividends; number of queries and transactions; brand and reputation; presence on social networks; training expenses; sustainability index ranking and number of meetings and roadshows. Furthermore, it was possible to verify that each institution discloses the data differently, and that not all the information listed in the IIRC Framework is taken into account by the institutions. It was also observed that there is no standard for the elaboration of the Integrated Reporting by the analyzed institutions, and that most of them seek to disclose data that are favorable to the company. Thus, the research in question contributes to academy, corporate report makers and companies studying to adopt this report.

Generating loyalty towards fast fashion stores: a cross-generational approach based on store attributes and socio-environmental responsibility

Research background: Faced with multiple media scandals concerning the pollution resulting from manufacturing activities, and encouraging the overconsumption of clothing, international fast fashion retailers have often had to resort to the elaboration and implementation of sustainable strategies aimed at environmental protection and reducing resource consumption. Generating customer satisfaction and loyalty depends increasingly on the extent to which retailers manage to employ socio-environmental responsibility besides the traditional retail store attributes. The purpose of this article: The objective of the paper is to evaluate the influence of consumer-oriented store attributes in generating satisfaction and loyalty towards the fast fashion store, highlighting the influence of socio-environmental responsibility on the two constructs. Methods: Based on the literature review, a conceptual model considering the effects of stores? attributes on store satisfaction and store loyalty and influenced by socio-environmental responsibility is proposed. Data were collected with the help of face-to-face administrated questionnaires before the outbreak of the COVID-19 pandemic in an emerging market (Romania). The data were analyzed via structural equation modeling in SmartPLS, for the three considered consumer generations: Generation X, Millennials and Generation Z. Findings & value added: For all consumer generations, all store attributes contribute to the direct generation of fast fashion store satisfaction and store loyalty; nevertheless, the intensity varies in levels of significance. Socio-environmental responsibility does not significantly determine store satisfaction, but does have a strong influence on fast fashion store loyalty. The results detailed according to the generations indicate a similar situation: each store attribute influences the satisfaction of one or other generation, apart from socio-environmental responsibility. This work makes an essential contribution to the extension of the generational theory, highlighting the various individualities, perceptions, and behaviors. This cross-generational research broadens knowledge on how different consumer generations behave when shopping from fast fashion stores. The research also extends the S-O-R model, which is used to understand the relationship between store attributes (stimulus), consumer satisfaction (organism), and consumer loyalty (response) towards fast fashion stores.

How Different and How Alike? Cluster Analysis Applied to Greenhouse Gas Emissions Inventory Data from Companies Listed on the Brazilian Stock Exchange

Purpose: The purpose of this investigation is to understand how companies listed on the B3 that disclose emissions inventories in Brazil are similar or different, based on quantitative variables related to GHG (Greenhouse Gas) emissions intensity, company size, net operating revenue, potential for investments in new technologies, communication, and socio environmental responsibility.
 Theoretical framework: Theoretical framework addresses corporate social responsibility (RSE) and the economic foundations of Regulation.
 Method/design/approach: We used a multivariate cluster analysis technique on a sample of 31 companies listed on the Brazilian stock exchange that disclosed emissions inventories over the period 2012 to 2019.
 Results and conclusion: The results showed that companies like Petrobras (cluster 4), as well as JBS, Vale, Ultrapar and CBD (cluster 3), besides emitting more GHGs, are also larger companies, with higher revenues, committed to communication and socio-environmental responsibility. In addition, they incentivize their executives through higher monetary incentives. Because they have such distinct characteristics from other companies, these companies or sectors could be driven by incentives other than traditional regulation.
 Research implications: The results suggest that large companies have, in some cases, anticipated regulation as they have incorporated environmental programs within their long-term strategies. In contrast, increased regulation may put pressure on smaller companies to adapt.
 Originality/value: Our findings contribute to the literature by highlighting the characteristics of these companies that voluntarily disclose emissions inventories in Brazil. Furthermore, we indicate how they are similar or different according to financial, environmental, and social performance criteria.

Global Brands, Cosmopolitan Socialization, and Consumption: the Case of ikea and the ‘Stuff’ of Ordinary Cosmopolitanism

Abstract In this paper we consider how the global brand ikea works as an agent of cosmopolitan socialization and shapes everyday practices of cosmopolitan consumption. Drawing on material from case study research, we consider ikea’s support of cosmopolitan consumption through its emphasis on corporate social responsibility and framing of a cosmopolitan brandscape. We argue that ikea actively works to socialize individuals toward a moral cosmopolitan view, with the aim of enlisting consumers in the co-performance of global socio-environmental responsibility. Based on our interview data, we discuss how ikea does not so much cultivate cosmopolitan outlooks as affirm existing moral and aesthetic orientations, while easing ethical consumption concerns with a socially responsible image. Further, we show how ikea conducts a subtler, practical form of socialization: shaping ordinary cosmopolitan practices – ways of doing cosmopolitanism – with sustainable ‘stuff’ and in-store activity. In this way, ikea supports the co-production of a very ordinary, if not, convenient cosmopolitanism.

Assessing CSR of the Business Sector to Energy for all in Nepal

Background: In Nepal, the existing energy divide with 80 percent off the grid population is extreme, despite the global agenda of energy for all (SDG7). Eradicating this energy barrier to reduce poverty and inequality, SDG 7 advocates renewable energy for an off-the-grid rural population under the CSR fund.
 Objective: This paper examines the status of the CSR practice of the corporate sector in Nepal and the relationship between the CSR of the corporate sector and renewable energy promotion for energy for all in Nepal to reduce the off-the-grid rural population.
 Method: This paper employed an explorative research design. Its data sets were primary cum secondary.  
 Result: As a result, the CSR practice of the business sector in a developing country like Nepal is not like as three-pillar principles of CSR. Despite a good amount of profit and knowledge about CSR, the poor, random, and voluntary CSR is a big surprise and a loss of opportunity to create social value across the country.
 Conclusion: In the future, this corporate sector may be vulnerable to potential social and environmental crises, like the government. Therefore, CSR as an excellent economic instrument to sustain corporate activities and meet society's economic and socio-environmental responsibility is a big hope for renewable energy promotion and development to achieve SDG 7: energy for all by 2030.
 Originality: This paper is not published anywhere else.
 Paper Type: Research Paper

Collaborative consumption as sustainable consumption: The effects of Uber's platform in the context of Brazilian cities

This article seeks to fill the gap in the literature on the potential impacts of the collaborative consumption model in the transport sector based on the use of intermediaries, as an alternative proposal for sustainable consumption. It focuses on the structuring the real world based on interdisciplinary and transdisciplinary cooperation, using Uber as a typical case. The question that guided the discussion was: what are the impacts on cities of consumption practices carried out through transport platforms intermediated by large companies (notably Uber), considering the sustainability dimensions? Constellation analysis (CA), which is a visualization and analysis tool that facilitates the dialogue between actors based on scientific and practical perspectives, was applied to enable the intersection between the views of actors dealing with conflicting priorities resulting from socio-environmental responsibility. On the one hand, the study considers economic viability, and on the other, the impacts of this collaborative movement on cities.