Search results
1 – 3 of 3Fabio Rizzato, Alberto Tonelli, Simona Fiandrino and Alain Devalle
The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample…
Abstract
Purpose
The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies.
Design/methodology/approach
The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR.
Findings
SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR.
Research limitations/implications
The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.
Practical implications
The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR.
Originality/value
The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.
Details
Keywords
Francesco Scarpa, Riccardo Torelli and Simona Fiandrino
This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19.
Abstract
Purpose
This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19.
Design/methodology/approach
The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for the accomplishment of the SDGs. Then, the interviews’ transcripts and the companies’ sustainability reports were thematically analysed to tease out relevant findings.
Findings
The findings show that companies have intensified their SDGs efforts during COVID-19, implementing an approach closer to the “Sustainability for Braving Crisis”. The findings unveil the transformational mechanisms which determined and facilitated this improvement at three levels of the business SDGs engagement: “WHY” (general awareness and motivations), “HOW” (governance mechanisms, organizational structure and stakeholder dialogue) and “WHAT” (SDGs identification and prioritization and actions for the SDGs). These findings uncover the mechanisms through which a global crisis may prompt and catalyse sustainable business practices, acting as i) an inspirational and empowering event, ii) an organisational lever and iii) a reference point.
Practical implications
This research has important implications for practice and policy, as it offers managers and stakeholders guidance to understand how companies have reshaped their sustainability practices during the pandemic and drives future corporate responses in times of crisis.
Social implications
This study shows that a crisis may be a powerful lever to intensify business sustainability practices towards a better contribution to the SDGs.
Originality/value
This study focuses on how companies have revised their SDGs practices when faced with a global crisis such as COVID-19.
Details
Keywords
Simona Arduini, Martina Manzo and Tommaso Beck
This study aims to analyze how sustainability, through an efficient knowledge management (KM) system, can serve as a driving force with respect to corporate culture and…
Abstract
Purpose
This study aims to analyze how sustainability, through an efficient knowledge management (KM) system, can serve as a driving force with respect to corporate culture and reputation. The research questions that guided this study are mainly the following: Are KM and sustainability related? Can culture strengthen the link between KM and sustainability? Can the link between KM and sustainability be affected by reputation?
Design/methodology/approach
The methodological approach adopted corresponds to qualitative research of analysis on the reference literature in the international field, also supported by empirical analysis.
Findings
In this study, the authors show that there is no explicit correlation between sustainability and KM. This relationship, in fact, is not underlined in nonfinancial reporting because it is absent or because it is not considered relevant. Too often sustainability is reduced to a mere relational and reputational tool, ignoring the fact it must be considered a consequence and not the main goal to improve companies’ culture.
Research limitations/implications
The sample studied by the authors refers to the top 40 companies listed on the Italian market, not allowing to generalize the findings across the international context.
Practical implications
The practical implications that could result from making explicit the relationship between sustainability and KM are multiple: the substantial benefits of the reputational aspect, an increase in the economic value related to sustainability; to ensure the going concern of the company and implement its ability to produce and share value in the long term.
Social implications
The social benefits of a stronger relationship between sustainability and KM are related to the possibility to improve the wealth of all the stakeholders.
Originality/value
This paper analyzes the links between sustainability and KM to understand the influence of these factors on corporate culture and reputation.
Details