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Strategic CSR: Framework for Sustainability through Management Systems Standards—Implementing and Disclosing Sustainable Development Goals and Results

Author

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  • Luis Fonseca

    (School of Engineering, ISEP, Polytechnic of Porto, 4249-015 Porto, Portugal
    Associate Laboratory for Energy, Transports and Aerospace (LAETA-INEGI), 4200-465 Porto, Portugal)

  • Filipe Carvalho

    (School of Technology, Polytechnic Institute of Cavado and Ave, IPCA, 4750-810 Barcelos, Portugal)

  • Gilberto Santos

    (Design School, Polytechnic Institute of Cavado and Ave, Campus do IPCA, 4750-810 Barcelos, Portugal)

Abstract

This study proposes a framework to integrate sustainability within management systems standards and subsequently implement and disclose sustainable development (SD) goals and results. Moreover, it investigates the SD goals (SDGs) and results (SDRs) that Portuguese organizations with integrated management systems (IMSs) disclose to their interested parties. The study, supported by content analysis, highlights that four most frequently disclosed SDGs are “life on land” (50.0%), “industry, innovation, and infrastructure” (47.1%), “responsible consumption and production” (47.1%), and “partnerships for the goals” (47.1%). The four SDRs most frequently disclosed are “employment” (82.4%), “economic performance” (79.4%), “anticorruption” (64.7%), and “occupational health and safety” (61.8%). Hence, SDG disclosure emphasizes the environmental dimension, while SDR disclosure highlights the social dimension (economic dimension present in both SDGs and SDRs). Finally, the disclosure of SDGs and SDRs in institutional reports presents a positive and strong correlation that is statistically significant. Overall, the contributions of this research are twofold. First, it highlights the awareness of SD goals and results publications within organizations with certified management systems standards, therefore supporting the integration of the SDGs within those organizations, and second, it stimulates the demonstration of their impacts on the SDGs (the SDRs).

Suggested Citation

  • Luis Fonseca & Filipe Carvalho & Gilberto Santos, 2023. "Strategic CSR: Framework for Sustainability through Management Systems Standards—Implementing and Disclosing Sustainable Development Goals and Results," Sustainability, MDPI, vol. 15(15), pages 1-24, August.
    • Handle: RePEc:gam:jsusta:v:15:y:2023:i:15:p:11904-:d:1209206
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    References listed on IDEAS

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