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Corporate sustainability

About: Corporate sustainability is a research topic. Over the lifetime, 3517 publications have been published within this topic receiving 94075 citations.


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Book ChapterDOI
01 Jan 2012
TL;DR: In this paper, the authors outline issues to consider in constructing the business case for investing in packaging for sustainability and, setting goals and targets for packaging's contribution to a business's more general sustainable development goals.
Abstract: The commercial operating environment is increasingly demanding more sustainable products and improved environmental performance. How a business responds to this demand should be embedded within its corporate strategy. For many years, packaging has been at centre stage in political and consumer campaigns to address environmental issues. Packaging does generate environmental impacts in all stages of its life cycle however these cannot be isolated from the impacts of the product it protects. Packaging’s role in the corporate strategy should be clearly identified, by understanding the environmental life cycle of products and their packaging and relevant current or emerging environmental regulations. Packaging sustainability initiatives should optimise the product-packaging system and reduce specific environmental impacts including those of the packaging itself. This chapter outlines issues to consider in constructing the business case for investing in packaging for sustainability and, setting goals and targets for packaging’s contribution to a business’s more general sustainable development goals.

26 citations

Journal ArticleDOI
TL;DR: In this paper, the authors proposed a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation, and applied it on real-life corporate data and presented through a case study.
Abstract: The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.

26 citations

Journal ArticleDOI
TL;DR: In this paper, the authors explore processual relationships between corporate sustainability predictors and sustainability performance, as informed by the Thai philosophy of Sufficiency Economy, and accordingly propose a theory of corporate sustainability to fill in the fundamental gap in the literature.
Abstract: The present study aims at exploring processual relationships between corporate sustainability predictors and sustainability performance, as informed by the Thai philosophy of Sufficiency Economy, and accordingly proposes a theory of corporate sustainability to fill in the fundamental gap in the literature. Based on a framework derived from the literature, multi-data collection methods and the framework approach to qualitative data analysis are adopted to explore the relationships at a sustainable enterprise in Thailand. Findings reveal six processual relationships leading to improving corporate sustainability performance directly and indirectly. Grounded upon seven established theories, the existing empirical literature and the findings of the present study, a coherent theory of corporate sustainability is developed to inform future theory building and guide future corporate sustainability research. Managerial implications and future research directions are discussed.

26 citations

Journal ArticleDOI
TL;DR: The authors conducted a qualitative content analysis of interviews with sustainability managers, as well as archival documents and found that all companies, regardless of their sustainability logic, encounter tensions in the practice of sustainability, and that companies following market-led logic tended to consider a narrow scope of stakeholder interests in their sustainability decision-making.

26 citations

01 Jan 2009
TL;DR: In this article, the authors examined the compliance of Sri Lankan companies with Global Reporting Initiative's (GRI) Guidelines on Sustainability Reporting, which is considered as the best practice for corporate sustainability reporting and assesses the associated issues.
Abstract: The study examines the level of compliance of Sri Lankan companies with Global Reporting Initiative’s (GRI) Guidelines on Sustainability Reporting, which is considered as the best practice for corporate sustainability reporting and assesses the associated issues. This study was based on secondary data gathered through the annual reports of thirty four companies selected from seven business sectors of Colombo Stock Exchange (CSE). The annual reports of these companies were analyzed using a checklist prepared based on GRI Guidelines. The study finds that Sri Lankan companies do not consider GRI Guidelines in reporting for sustainability. Out of thirty four companies, only two companies have presented sustainability reports and nine other companies have made disclosures relating to environmental and social impacts. Although these two companies have addressed the issue sustainability to some extent, none of them have complied with GRI Guidelines on Sustainability Reporting. Although the reports of these eleven companies have not made a reference to GRI Guidelines, they have complied moderately with the minimum level of application of these Guidelines. This was due to the fact that most of the disclosures of minimum application level of GRI Guidelines are already included in the current financial reporting framework in Sri Lanka. These findings show that there is an expectation gap as to the information needs of stakeholders on sustainability reporting and the information disclosed in the annual reports of companies in the Sri Lankan context. Hence, there is a long way forward for Sri Lankan companies in respect of sustainability reporting, which is considered as a cornerstone in corporate reporting today. Key words: Accountability, GRI Guidelines, Responsibility, Stakeholders, Sustainability Reporting For full paper: fmscresearch@sjp.ac.lk

26 citations


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Performance
Metrics
No. of papers in the topic in previous years
YearPapers
2023147
2022261
2021321
2020349
2019334
2018300