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The purpose of this study is to (1) identify the sustainable practices developed by the textile and apparel industry and (2) investigate the gaps and opportunities in the sustainability implementation process by quantitively analyzing the sustainability topics and the relevant topic trends.

This study employed text mining techniques. A total of 1,168 relevant magazine articles published from 2013 to 2020 were collected and then categorized according to their tones. In total, 36 topics were identified by reviewing the sustainability issues in the industry. The frequency of each topic mentioned in the articles and the correlation coefficients between topics' frequencies and published time were calculated. The results were used to examine if the three sustainability dimensions (environment, society, economy) were equally addressed and identify opportunities in the sustainability implementation process.

There were much fewer social and economic topics than environmental topics discussed in the articles. Additionally, there were not enough practices developed to reduce microfiber pollution, improve consumers' knowledge of sustainability, offset the carbon footprint, build a transparent, sustainable supply chain and avoid animal cruelty.

There is a lack of research focusing on the whole supply chain and sustainability when investigating sustainable practices and topic trends. This study fills a part of the gap. The results can be used by industrialists to identify sustainable practice opportunities and better manage their sustainable supply chains. Researchers can utilize the results to compare the topics in the industry with the topics studied in academia.

This paper aims to examine the current state of education for sustainable development (ESD) at Chemnitz University of Technology (CUT) and to propose a guide for analysing sustainability at higher education institutions (HEI) in terms of implementation of the sustainable development goals (SDGs) and sustainability dimensions in the cognitive domain of education.

This paper uses a new combination of two frameworks, the “Phase Model of Sustainability in MBA (Master of Business Administration) Education”, developed by Hart et al. (2017), to classify sustainability-focused topics and United Nations Educational, Scientific and Cultural Organization’s (UNESCO’s) learning objectives for ESD (UNESCO, 2017) to classify sustainability-related topics. This paper analysed CUT’s study programs and faculties, the websites of the study programs and the (junior) professorships, using documentary analysis with a new set of keywords relating to the topic of incorporating sustainability in curricula.

The faculties and study programs of CUT are at different stages of integrating ESD. However, topics such as sustainable energy and production, recycling, sustainable management and innovation are prominent in the educational offerings of CUT. As the university is a technical university, the focus on these topics reflects the general direction of the organisation. Based on this study results, this study gives recommendations for further development for ESD at CUT.

This paper presents the case of CUT and a new guide for analysing sustainability at HEI, including recommendations for further development in relation to ESD.

This paper aims to assess the disclosure on materiality analysis in sustainability and integrated reports through the lenses of legitimacy and stakeholder theory. The following three research questions are addressed: to what extent do companies report on their materiality analysis, what are the methods used for the analysis of the stakeholders and their topics/aspects and is there a higher disclosure of information of materiality assessment because of G4.

The paper uses an archival research approach and deploys content analysis. Thus, a binary disclosure index was developed that indicates whether materiality related information are mentioned and explained in detail. The sample contains 132 reports from 33 companies of the German 110 HDAX stock market index between 2014 and 2017.

The paper reveals that materiality analysis is a growing phenomenon. Nevertheless, companies disclose only a small amount of related information and fail to explain the methods for the stakeholder and topics/aspects identification. Thus, the underlying processes to define the report content remains unclear. Through the lenses of legitimacy theory, the study indicates that materiality analysis can strategically be misused to define report content without considering the interests of legitimized stakeholder groups and thus, does not improve the reports to those groups.

Managers are urged to regard the importance of reporting about ongoing materiality assessments, as otherwise, concerns about the overall reliability of the information presented may arise.

Poor reporting about materiality assessments might lead to potential conflicts with stakeholders that do see their important topics not sufficiently reflected in the sustainability or integrated report.

This study contributes to the literature regarding materiality in sustainability and integrated reporting and uses the assumptions of disclosure theories to evaluate the disclosure of a specific disclosure item.

The objective of this paper is to propose a taxonomy of sustainability communication (SC) topics that provide digital content managers with a guide for setting a sustainability content agenda and for fostering stakeholder engagement mechanisms on environmental, social and economic issues that increasingly characterize conversations on social media of all stakeholder groups.

Taxonomy is a conceptual and qualitative way used to classify and represent the corporate sustainability (CS) domain of knowledge. The taxonomy categories of SC topics are both theoretically and empirically derived, combining an in-depth literature review with a thematic content analysis of 300 web pages of the corporate websites of the top ten sustainable brands selected in “The 2019 GlobeScan-SustainAbility Leaders Survey.”

The analysis of the results led to the construction of a hierarchical dictionary of tags that categorizes all sustainability topics based on a new, four-dimensional conceptual structure: planet, people, profit and governance. Each dimension is organized in four groups of sustainability themes, which, in turn, group multiple topics, considered the smallest communication unit to develop the SC content.

The taxonomy provides a concise and immediate conceptual framework on all those topics of broader interest, which, suitably modulated, can act as touch points with several groups of stakeholders. Drawn upon the best practices of thematic organization of SCs via the web, the taxonomy represents a guide for programming an editorial plan based on environmental, social, economic and governance issues from a sustainability content marketing perspective. The taxonomy of sustainability topics also finds application as a framework for a content intelligent system, providing a dictionary of tags that can be used for the indexing and retrieval of SC web content.

The study represents the first attempt at reaching a taxonomic organization of the sustainability aspects from a communicational perspective, supporting a new way of thinking and managing SC in the digital realm. Moreover, the results highlight, for the first time, that the Triple Bottom Line (TBL) theory, applied to corporate communications, lacks the governance aspect, which is essential to pursue sustainability consistently and effectively.

The purpose of this paper is to use a multi-disciplinary theoretical understanding of boundary setting to develop a quadripartite model in which sustainability reporting boundaries are classified as “Reputation Management”, “Ownership and Control”, “Accountability”; and, “Stakeholder Engagement”. Content analysis is then used to empirically test the model.

Using impression management theory, rationalism, systems and contingency theory, and network theory, a model is created which classifies sustainability reporting boundaries. Content analysis is used to empirically test boundaries across the disclosure of 49 GRI topics by the FTSE100.

Sustainability reporting fails to discharge accountability due to adoption of narrow “Reputation Management” boundaries. Boundaries are significantly (p<0.0001) narrower than previous research suggests. Findings support impression management theory as the strongest theory to predict reporting content. An ownership and control boundary, although widely criticized, represents the boundary of progressive reporters, lending marginal support for economic theories. Accountability boundaries are scarce. No evidence was found for stakeholder engagement boundaries.

The determination of boundary is critical to the discharge of accountability. A critical consideration of boundary setting is required, including authentic stakeholder engagement in determining boundaries and transparency of boundary adopted. The results are ranked to enable benchmarking of the FTSE100. Boundaries can be widened through regulation or “name and shame campaigns”.

This paper provides a theory-informed advancement in thinking on sustainability reporting boundary setting and the importance of this for advancing sustainability reporting quality.

This study aims to evaluate the current state of sustainability education and research capacity at engineering faculties. More specifically, this research is intended to provide new and much-needed information about sustainability knowledge, teaching and research activities.

The first method used is a questionnaire survey completed by teachers and researchers about their activities dealing with sustainability and the second is based on a systematic literature review at the SCOPUS database for scientific publications on sustainability by Palestinian universities in the Palestinian context, and the number of publications in fields related to sustainability in Scopus indexed journals.

Some institutions include more sustainability topics in their teaching courses and research activities than others. The number of courses per teaching staff and department and the sustainability contents vary among the selected universities. Teaching activities focus on environmental sustainability, especially on energy, thermal and water efficiency. The number of Scopus indexed publications in fields related to sustainability in the past 20 years is low. The highest number of published papers was those focused on environmental sustainability.

This study has implications for university researchers and educators by identifying the gaps between the teaching and research conducted and the UN Sustainable Development Goals for 2030. For policymakers, the study shows that the status of sustainability in higher education, mainly at engineering schools, is still in great need for universities’ and government’s support, for example, to increase the number of published papers, number of courses and master programmes addressing sustainability.

This paper provides a current status for integrating sustainability education and research at engineering schools. The output of this study can be useful for future research to analyse higher education institutions’ impacts on sustainable development.

This paper aims to study companies’ strategic responses to regulative institutional pressures on sustainability reporting. Particularly, it investigates the role of multiple stakeholder demands in shaping corporate responses to Law 11/2018 that transposes the EU Non-Financial Reporting Directive in Spain.

Informed by Oliver’s framework, the study analyzes the 2018 non-financial information of Spanish listed companies mandated to report under Law 11/2018 to explore the relationship between adopting a particular strategic response and companies’ stakeholder configuration.

Companies facing multiple stakeholder pressures tend to use a compromise strategy favoring the disclosure of relevant topics to a specific stakeholder type. Specifically, environmentalists are the most influential stakeholder in determining the coverage of sustainability topics to the detriment of other stakeholders when companies suffer from regulatory pressures.

The study contributes to disentangling the factors determining how companies respond to sustainability reporting regulation. Future research could perform longitudinal and large multinational analyses to study the evolutionary process of corporate responses.

The study is relevant to managers and policymakers as it highlights that sustainability reporting regulation should promote the coverage of relevant topics to less influential stakeholders.

The study explores the extent to which current sustainability reporting regulation can increase transparency on sustainability issues for all stakeholders.

In contrast to previous literature exploring the extent to which firms comply with regulation, the study considers that companies can respond more actively to mandatory sustainability reporting requirements.

Considering the swift adoption of innovative sustainability practices in businesses to accomplish sustainable development goals (SDGs), research on corporate sustainability has increased significantly over the years. This research intends to analyze the published literature, emphasizing the existing, emerging and future research directions on achieving the SDGs through corporate sustainability.

This research analyzed the growing trends in corporate sustainability by incorporating 2,038 Scopus articles published between 1999 and 2022 using latent Dirichlet allocation (LDA) topic modeling, bibliometrics and qualitative content analysis techniques. The bibliometric data were analyzed using performance and science mapping. Thereafter, topic modeling and content analysis uncovered the topics included under the corporate sustainability umbrella.

The findings indicate that investigation into corporate sustainability has considerably increased from 2015 to date. Additionally, the majority of studies on corporate sustainability are from the United States of America, the United Kingdom and Germany. Besides, the USA has the most collaboration in terms of co-authorship. S. Schaltegger was considered the most productive author. However, P. Bansal was ranked as the top author based on a co-citation analysis of authors. Further, bibliometric data were evaluated to analyze leading publications, journals and institutions. Besides, keyword co-occurrence analysis, topic modeling and content analysis highlighted the theoretical underpinnings and new patterns and provided directions for further research.

This study demonstrates various existing and emerging themes in corporate sustainability, which have various repercussions for academicians and organizations. This research also examines the lagging themes in the current domain.

Organisations rarely adopted integrated processes for developing sustainability reports, although the literature and the business context recommend them for efficient reporting to describe the economic, environmental and/or social impacts of organisational activities. Based on system dynamics, this paper aims to propose an integrated process for producing sustainability reports.

The authors conducted action research involving a multi-utility enterprise. This company offers a wide range of public services covering integrated water utilities, environmental hygiene service, transport and mobility and cemeterial management.

The main steps of a process for defining and representing integrated sustainability reports are described, giving a concrete practical example of how the procedure can be applied to a multi-utility company.

System dynamics used as the major contributor to developing integrated sustainability reports also takes into account the nonlinear behaviour of complex systems. Results and implications are assessed from an integrated thinking and reporting perspective.

This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality construct. It provides a practitioner’s perspective of several issues related to this construct.

This commentary is mainly based on publicly available technical documents, the analysis of papers related to the Materiality construct and a contextual review of the evolution of the main features of the GRI Guidelines and Standards.

This paper discusses the conundrum currently surrounding the Materiality construct and offers some reflections and suggestions about the challenges facing GRI.

Clarification of the Materiality construct could reduce confusion and eventually allow for clear identification and differentiation of the financial and sustainability accounting fields at their interface.

Language creates reality; an opportunity has arisen to bring appropriate and distinctive terminology to the sustainability reporting field, bridging the gap between competing logics.

This viewpoint is timely. It contributes a practitioner’s perspective to the current debate on the development of the Materiality construct.