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

Luis Fonseca (), Filipe Carvalho and Gilberto Santos
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Luis Fonseca: School of Engineering, ISEP, Polytechnic of Porto, 4249-015 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

Sustainability, 2023, vol. 15, issue 15, 1-24

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).

Keywords: strategic CSR; sustainable development goals; sustainable development results; integrated management systems standards; sustainability reports; institutional reports; content analysis (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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