A materiality analysis framework to assess sustainable development goals of banking sector through sustainability reports

Sardianou, Eleni; Stauropoulou, Athanasia; Evangelinos, Konstantinos; Nikolaou, Ioannis E.

doi:10.1016/j.spc.2021.04.020

Cited by 48 publications

(21 citation statements)

References 207 publications

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“…In this vein, the materiality matrix may be helpful for demonstrating an enterprise's commitment to sustainability (Beske et al, 2020). For the tool to be helpful, the quality of the analysis and the engagement of stakeholders must be high (Sardianou et al, 2021;Torelli et al, 2020). Consequently, the present work aimed at achieving two research objectives.…”

Section: Introductionmentioning

confidence: 99%

The analytic hierarchy process as an innovative way to enable stakeholder engagement for sustainability reporting in the food industry

D’Adamo

2022

Environ Dev Sustain

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The sustainable transition, which requires a combination of natural and human resources to foster the development and protection of ecosystems, is a challenge of civil society. New approaches may be proposed to support enterprises in identifying the appropriate strategic criteria for their sustainability initiatives, which are eventually documented in corporate sustainability reports. The present paper focuses on the food industry, particularly with regard to pasta production.The analytic hierarchy process method was used to assign relevance to sustainability criteria, according to the judgment of 10 academic experts. The initial criteria were selected from the sustainability reports of a virtuous and Italian pasta producer, La Molisana S.p.A., and divided into four categories: (1) people and community, (2) innovation and new product development, (3) commitment to the environment and (4) local supply chain and traceability. Promotion of social and economic development in the local community emerged as the most relevant criterion, followed by business development and promotion of talent. The people and community category was deemed most strategic for sustainability, while social and economic dimensions were given less relevance. Stakeholder engagement was proposed as an order winner for sustainable strategies.The present work has relevant methodological implications, as it shows that the analytic hierarchy process, applied in conjunction with a sustainability materiality matrix, may provide new and useful information for strategy and communication. In terms of operational implications, an enterprise’s historical connection to an area may attract global recognition and increase brand value through higher raw material quality, the harmonisation of human and natural resources, and synergy with the tourism industry.

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Section: Introductionmentioning

confidence: 99%

The analytic hierarchy process as an innovative way to enable stakeholder engagement for sustainability reporting in the food industry

D’Adamo

2022

Environ Dev Sustain

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“…This article contributes to the relative literature concerning the evaluation of sustainability reports as an effective communication tool by employing various assessment methods to assess the quality of corporate sustainability reporting practices (Avrampou et al, 2019;Dissanayake et al, 2016;Trevlopoulos et al, 2021). Previous studies based on content analysis or a questionnaire-based survey offer more subjective information (Sardianou et al, 2021) Global Compact, 2018). Because of the increasing interest in corporate sustainability reporting from both firms and stakeholders (Garcia-Torea et al, 2020;Reverte, 2021), interested parties (e.g., consumer organizations, investors and banks) can use the proposed assessment framework for comparison purposes by ranking firms according to their transparency and accountability on SDGs related issues which can be used in the decision making process.…”

Section: Discussionmentioning

confidence: 99%

The nexus of United Nations' 2030 Agenda and corporate sustainability reports

Tsalis

Terzaki

Koulouriotis

et al. 2022

Sustainable Development

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“…Although there have been more general definitions of sustainability, this is the most commonly used definition in the academic literature. Sustainability has been studied in different sectors (Al Hawaj & Buallay, 2022 ; Qorri et al, 2018 ; Sardianou et al, 2021 ), where studies have primarily focused on the importance and meaning of sustainable development for both individuals and companies or governmental institutions. In the last decades, the concept of sustainability has been introduced into every person’s life.…”

Section: Literature Background and Hypothesis Developmentmentioning

confidence: 99%

“…There are three pillars (models) of sustainability: economic sustainability, social sustainability, and environmental sustainability (Hansmann et al, 2012 ; Purvis et al, 2019 ). Over the years, the three sustainability models have been studied extensively in the academic literature and implemented in practice (Alshehhi et al, 2018 ; Kuhlman & Farrington, 2010 ; Purvis et al, 2019 ; Sardianou et al, 2021 ). All three together make up sustainable development for the business and society.…”

Section: Literature Background and Hypothesis Developmentmentioning

confidence: 99%

“…A study elaborated by Murphy ( 2012 ) has highlighted the lack of academic studies on the relationship between social sustainability and environmental sustainability. Although, it is worth noting the abundant literature on sustainability in general (Alshehhi et al, 2018 ; Liao et al, 2020 ; Sardianou et al, 2021 ), where the importance of sustainability for private or public institutions for the proper development of a country or individuals is studied (Amaral et al, 2020 ; Qorri et al, 2018 ; Sardianou et al, 2021 ; Segovia-Vargas et al, 2021 ). According to Purvis et al ( 2019 ), three different possible relationships can be between social and environmental sustainability.…”

Section: Literature Background and Hypothesis Developmentmentioning

confidence: 99%

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Does the intensity of use of social media influence the economic sustainability of the university?

2022

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In the last decades the term sustainability has become indispensable for society, governments and companies. Its correct implementation is of utmost importance, and therefore public institutions continuously promote the actions of sustainable development. During the pandemic, universities adapted to online teaching, using different platforms or even social media. The intensity of social media use has had positive and negative impacts. Several studies have linked the use of social media to sustainable development. Therefore, this study analyses the intensity of social media use in public universities and the relationship between the three dimensions of sustainability. To achieve the objectives set out, a sample of 447 users was used, and the data was analysed based on PLS-SEM (Partial Least Squares Structural Equation Modeling). Variance-based SEM is a methodological option to carry out analyses that measure the simultaneous behaviour of dependence relationships. The results have shown that the intensity of the use of social media and the economic sustainability of universities is weak, even if it is positive. Furthermore, there is a strong and positive relationship between the three dimensions of sustainability at the university level. This study contributes to the academic literature on the subject and highlights the critical role of higher education institutions in promoting sustainability.

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A materiality analysis framework to assess sustainable development goals of banking sector through sustainability reports

Cited by 48 publications

References 207 publications

The analytic hierarchy process as an innovative way to enable stakeholder engagement for sustainability reporting in the food industry

The analytic hierarchy process as an innovative way to enable stakeholder engagement for sustainability reporting in the food industry

The nexus of United Nations' 2030 Agenda and corporate sustainability reports

Does the intensity of use of social media influence the economic sustainability of the university?

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