Disclosure of eco‐innovation activities in European large companies' sustainability reporting

Vieira, António Pedro; Radonjič, Gregor

doi:10.1002/csr.1961

Cited by 33 publications

(14 citation statements)

References 71 publications

(89 reference statements)

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“…Sustainability reporting has become an essential element of organisational management activities (Baumgartner and Rauter, 2017;Maas et al, 2016;Siebenhüner and Arnold, 2007). The analysis of sustainability reports, in particular those related to the Global Reporting Initiative (GRI) guidelines, has become a frequent method to analyse and compare sustainability efforts across sectors and different countries (Landrum and Ohsowski, 2018;Stocker et al, 2020;Vieira and Radonji c, 2020). The GRI guidelines are designed to support organisations to prepare a sustainability report independent of the size or sector they are operating in (Global Reporting Initiative (GRI), 2016a).…”

Section: Methodsmentioning

confidence: 99%

Stakeholder interaction for sustainability in seaports. Analysing the implementation and its linkages to overarching interaction efforts

Fobbe

Hilletofth

2021

EBR

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Purpose This study aims to analyse how and to what extent stakeholder interaction for sustainability is implemented in organisations and the linkages to the overarching interaction efforts. Design/methodology/approach This study was conducted in the context of seaports. To examine interaction activities with stakeholders for sustainability and how they are implemented, the study uses content analysis of sustainability reports. Findings The results show that the majority of ports recognise the importance of stakeholder interaction to create value and guide organisational sustainability; however, it is implemented to varying levels and degrees, which affects the form and extent of the overarching interaction efforts. The paper proposes four categories of implementing stakeholder interaction, showing the linkages to the number of stakeholder groups involved, sustainability dimensions covered and interaction approaches used. Originality/value This paper contributes to sustainability, stakeholder and management literature by highlighting different levels of implementation of stakeholder interaction for sustainability and its linkages to overarching efforts that may affect the sustainable development of an organisation. The results of this study provide a better understanding of stakeholder interaction within organisational sustainability approaches and implementation in sustainability-oriented business models. As organisations seek to increase their sustainability performance, these insights may be useful for both academia and practice.

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Section: Methodsmentioning

confidence: 99%

Stakeholder interaction for sustainability in seaports. Analysing the implementation and its linkages to overarching interaction efforts

Fobbe

Hilletofth

2021

EBR

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“…It may also represent differentiation factors with respect to competitors (Murillo‐Luna et al, 2008). Being an eco‐innovative company may improve public image (Vieira & Radonjič, 2020) since it responds to the demands of consumers, employees, shareholders, and society in general, bringing considerable benefits regarding energy conservation, energy consumption reduction, pollution prevention, waste recycling, green product design, and improved health and safety (Liao, 2018).…”

Section: Theory and Hypothesismentioning

confidence: 99%

Towards sustainable development: Environmental innovation, cleaner production performance, and reputation

García

Lara

Chicón

2022

Corp Soc Responsibility Env

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The growing concerns regarding sustainability and a firm's effects on the environment explain the important role that environmental management may play in corporate reputation. Following the premises of the stakeholder approach and dynamic capability theory, we explore how a comprehensive environmental management (environmental innovation [EI] and cleaner production [CP]) impacts a firm's reputation. By analyzing a panel data of European manufacturing firms, we show that EIs benefit corporate reputation. Results also confirm that the higher effectiveness of CP initiatives, the higher a firm's reputation. Both dynamic capabilities improve the firm's legitimacy and stakeholders' perceptions concerning the firm's commitment to environmental sustainability.We offer relevant insights for the academic community as to how EI and CP represent proactive strategies that enhance reputation and provide practical implications for managers in order to respond to stakeholders' demands.

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“…Regarding the reporting of material topics, Deloitte (2012) claimed that the concept of materiality helps narrow down the broad universe of sustainable information to those items about a business's ability to create and sustain value. Vieira and Radonjič (2020) examined how sustainability activities are disclosed within sustainability reporting of European large companies. Hsu et al (2013) stated that the main dilemma for companies is how to recognize relevant issues to be disclosed and to prioritize those material issues.…”

Section: Literature Reviewmentioning

confidence: 99%

Linking key topics to environmental indicators in corporate social responsibility reports of construction companies

Chang

Paramosa²,

Tsai

2021

Corp Soc Responsibility Env

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Consulting firms and contractors can mitigate the environmental effects of construction; however, they may disagree in their interpretations of how to address various environmental topics and the linkage between key topics and related indicators disclosed in corporate social responsibility (CSR) reports. This study investigated the linkage between key topics and performance indicators disclosed by the two types of companies in eight CSR reports. The present study identified and analyzed environmental material topics, indicator disclosures, and their relationships. The key topics (such as those concerning materials and energy) identified by consulting firms were not necessarily those regarded as important by the contractors. A strong correlation existed between the indicator disclosures of the companies. Emissions indicators were most frequently disclosed. The contribution of this study is proposing the importance of aligning topics and indicators. Companies that review this study can align their practices with its findings to improve CSR reporting quality.

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Disclosure of eco‐innovation activities in European large companies' sustainability reporting

Cited by 33 publications

References 71 publications

Stakeholder interaction for sustainability in seaports. Analysing the implementation and its linkages to overarching interaction efforts

Stakeholder interaction for sustainability in seaports. Analysing the implementation and its linkages to overarching interaction efforts

Towards sustainable development: Environmental innovation, cleaner production performance, and reputation

Linking key topics to environmental indicators in corporate social responsibility reports of construction companies

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