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

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, Maria Goreti Teixeira, Patrícia Monteiro, Ruben Duarte and Rui Pedro Marques
Additional contact information
Alberto J. Costa: Higher Institute of Accounting and Administration of University of Aveiro, 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
Augusta Ferreira: Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
Brízida Tomé: Higher Institute of Accounting and Administration of Porto, Polytechnic Institute 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
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
Graça Azevedo: Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
Helena Inácio: Higher Institute of Accounting and Administration of University of Aveiro, 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

Sustainability, 2022, vol. 14, issue 8, 1-23

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.

Keywords: sustainable development; corporate sustainability; ESG; corporate social responsibility (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:14:y:2022:i:8:p:4413-:d:788982

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