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Literature Review and Theoretical Framework of the Evolution and Interconnectedness of Corporate Sustainability Constructs

Author

Listed:
  • Alberto J. Costa

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    GOVCOPP—Research Unit on Governance, Competitiveness and Public Policies, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Denise Curi

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Ana Maria Bandeira

    (Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal
    Center for Organizational and Social Studies, Polytechnic of Porto, 4200-465 Porto, Portugal)

  • Augusta Ferreira

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    Center for Research in Accounting and Taxation, Polytechnic Institute of Cávado and Ave, 4750-810 Barcelos, Portugal)

  • Brízida Tomé

    (Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal
    Center for Organizational and Social Studies, Polytechnic of Porto, 4200-465 Porto, Portugal)

  • Carla Joaquim

    (Department of Economics, Management, Industrial Engineering and Tourism, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Carlos Santos

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    Center for Research in Accounting and Taxation, Polytechnic Institute of Cávado and Ave, 4750-810 Barcelos, Portugal)

  • Cristina Góis

    (Coimbra Business School Research Centre|ISCAC, Polytechnic Institute of Coimbra, 3045-093 Coimbra, Portugal)

  • Deolinda Meira

    (Higher Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, 4200-465 Porto, Portugal
    Center for Organizational and Social Studies, Polytechnic of Porto, 4200-465 Porto, Portugal)

  • Graça Azevedo

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    Center for Research in Accounting and Taxation, Polytechnic Institute of Cávado and Ave, 4750-810 Barcelos, Portugal)

  • Helena Inácio

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    GOVCOPP—Research Unit on Governance, Competitiveness and Public Policies, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Mafalda Jesus

    (National Confederation of Solidarity Institutions, 4050-492 Porto, Portugal)

  • Maria Goreti Teixeira

    (National Confederation of Solidarity Institutions, 4050-492 Porto, Portugal)

  • Patrícia Monteiro

    (National Confederation of Solidarity Institutions, 4050-492 Porto, Portugal)

  • Ruben Duarte

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal)

  • Rui Pedro Marques

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    Algoritmi Research Centre, University of Minho, 4800-058 Guimarães, Portugal)

Abstract

The concept of sustainable development (SD) was introduced in the “Our Common Future” report, launched in 1987, which influenced the emergence of many studies related to the role played by organizations as actors supporting SD. SD is a consolidated concept; however, since 1987, many political, social, and natural events have occurred on our planet, which have impacted companies’ behaviors. However, the diversity of research from different fields has provoked, among the academic community, a lack of clarity surrounding “sustainability” (S), “corporate sustainability” (CS) and “corporate social responsibility” (CSR) concepts. This lack of clarity can also be identified in companies, which have referred to “sustainability” only in the environmental field. Recently, increased discussions related to corporate sustainability metrics have shed light on the ESG criteria (environmental, social, and governance), increasing misperceptions associated with the concept. Ambiguous definitions and constructs may prevent managers from identifying sustainability goals for their companies. Therefore, literature reviews as a research method are more relevant than ever. Thus, in this work, we aim to answer the following question: How should we integrate different perspectives on corporate sustainability, in order to broaden the understanding of the concept? In this study, we conducted a focused bibliographic review and revisited the papers that most influenced the construction of the concepts. The information in this paper is helpful to improve the understanding of CS; to provide specific insights into the studies that have investigated this field; to help managers and entrepreneurs who are improving CS actions in their companies; and to support academia by putting together a large amount of information about this theme in one paper.

Suggested Citation

  • Alberto J. Costa & Denise Curi & Ana Maria Bandeira & Augusta Ferreira & Brízida Tomé & Carla Joaquim & Carlos Santos & Cristina Góis & Deolinda Meira & Graça Azevedo & Helena Inácio & Mafalda Jesus &, 2022. "Literature Review and Theoretical Framework of the Evolution and Interconnectedness of Corporate Sustainability Constructs," Sustainability, MDPI, vol. 14(8), pages 1-23, April.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:8:p:4413-:d:788982
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    References listed on IDEAS

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    Cited by:

    1. Mariapia Pazienza & Martin de Jong & Dirk Schoenmaker, 2022. "Clarifying the Concept of Corporate Sustainability and Providing Convergence for Its Definition," Sustainability, MDPI, vol. 14(13), pages 1-21, June.
    2. Jong Gyu Park & Kijung Park & Heena Noh & Yong Geun Kim, 2023. "Characterization of CSR, ESG, and Corporate Citizenship through a Text Mining-Based Review of Literature," Sustainability, MDPI, vol. 15(5), pages 1-12, February.
    3. Banu Dincer & Caner Dincer, 2022. "Sustainable Communication; Perceived Motivation and Nature of the Commitment," Sustainability, MDPI, vol. 14(15), pages 1-11, August.
    4. Lida Esperanza Villa‐Castaño & Jesús Perdomo‐Ortiz & Sebastian Dueñas‐Ocampo, 2023. "Business–society interface: An exploration of a paradigmatic heuristic model of corporate social responsibility in Colombia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3203-3221, November.
    5. Garyfallos Fragidis & Kyriakos Riskos & Iordanis Kotzaivazoglou, 2022. "Designing the Tourist Journey for the Advancement of Sustainable Tourist Practices," Sustainability, MDPI, vol. 14(15), pages 1-20, August.
    6. Juan Abello-Romero & Claudio Mancilla & Walter Sáez & Francisco Ganga-Contreras & Ivette Durán-Seguel, 2023. "Sustainable Development and Corporate Sustainability of Chilean State Universities: Evidence from Their Strategic Elements," Sustainability, MDPI, vol. 15(14), pages 1-16, July.
    7. Yasir Mahmood & Tanzina Afrin & Ying Huang & Nita Yodo, 2023. "Sustainable Development for Oil and Gas Infrastructure from Risk, Reliability, and Resilience Perspectives," Sustainability, MDPI, vol. 15(6), pages 1-22, March.

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