Exploring the role of sustainability reporting strategies in promoting sustainable development in social economy entities: The circular economy as a mediator DOI Creative Commons
Dolores Gallardo‐Vázquez, Inna Paiva, Cristina Nuevo‐Gallardo

et al.

Sustainable Development, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 13, 2024

Abstract This study focused on the relationship between sustainability reporting (SR), circular economy (CE), and United Nations' Sustainable Development Goals (SDGs), including an examination of mediator role CE in SR–SDGs relationship. The SR concept refers to ways which companies communicate with their internal external stakeholders about initiatives. Researchers have confirmed that contributes achievement SDGs based SR. However, literature does not offer any comprehensive frameworks integrate these three concepts, constitutes important research gap. More specifically, very few studies explored how social entities (SEEs) report they contribute achieving while implementing practices. thus sought make a significant contribution filling this lacuna. Statistical analyses were conducted determine influences promotes goals through CE. Variance‐based structural equation modeling via partial least squares was applied process data sample 90 SEEs Spain. results show provide sufficient often are SDGs. practices effect findings by exploring link strategies (i.e., SR, SDGs, CE) organizational contexts providing foundation for new business models.

Language: Английский

Moving beyond “the” business case: How to make corporate sustainability work DOI Creative Commons
Timo Busch, Michael L. Barnett, Roger Burritt

et al.

Business Strategy and the Environment, Journal Year: 2023, Volume and Issue: 33(2), P. 776 - 787

Published: July 31, 2023

Abstract One of the most investigated research topics in corporate sustainability literature is “the” business case. Long lionized for linking profit motive to environmental initiatives, case now vehemently criticized. These critics generally argue a return state and stronger regulatory frameworks. Others counter that because private sector's capabilities are uniquely suited realizing effective innovations outcomes, we must not abandon but further develop our understanding. In this view, firms' voluntary efforts key innovative solutions problems. This article overviews unites these seemingly disparate positions. We move field forward by placing context criticisms also opportunities more meaningful positive impacts from sustainability. Specifically, an orientation requires shifting broader “all stakeholders win” approach. entails impact orientation, collaborative approaches, economic restraint.

Language: Английский

Citations

46

Circular economy principles as a basis for a sustainability management theory: A systems thinking and moral imagination approach DOI Creative Commons
Roberta De Angelis, Giancarlo Ianulardo

Business Strategy and the Environment, Journal Year: 2024, Volume and Issue: 33(5), P. 4861 - 4870

Published: March 5, 2024

Abstract To enable corporations to bring about more responsible business practices, changes in the wider system within which businesses operate – including mental models through sustainability is understood management field are necessary. Drawing on functioning principles natural ecosystems as embodied circular economy thinking this conceptual article proposes some constructs inform development of a theory. We show that potential for provide sounder basis sustainable theory rests its capacity propose socio‐eco‐systemic framework, overcomes separation between man and nature isomorphic conception proposed by emerging complexity paradigm. Also, we that, imagining new cognitive framework evaluating current linear model alternative from moral standpoint, can be thought an exercise imagination.

Language: Английский

Citations

6

How does the circular economy achieve social change? Assessment in terms of sustainable development goals DOI Creative Commons
Dolores Gallardo‐Vázquez, Sabina Scarpellini, Alfonso Aranda‐Usón

et al.

Humanities and Social Sciences Communications, Journal Year: 2024, Volume and Issue: 11(1)

Published: May 29, 2024

Abstract Achieving sustainable development is today a basic premise for all companies and governments. The 2030 Agenda has outlined an action plan focused on areas interest groups. economic growth technological progress, social development, peace, justice, environmental protection, inclusion prosperity represent the main to achieve change. Furthermore, circular economy capable of improving efficiency products resources, can contribute this change, but there gap in literature regarding whether orientation their strategy lead achievement goals. objective study develop initial economy-sustainable goals (CE-SDGs) framework that considers as precedent consequence implementing economy. With respect methodology, linking relationship between was reviewed first. A Structural Equation Model with Partial Least Squares technique also employed, analyzing two complementary models enterprises involved Social Economy Autonomous Community Extremadura (Spain). Regarding results obtained, link been observed professional profiles training people-oriented activities. same does not occur activities oriented toward planet. Moreover, existence corporate reports obtain data crucial achieving goals, both people Finally, confirm barriers incentives determines results, being aware lack specialized human resources always significant incidence. Using resource capability dynamic capabilities theories, contributes by joining lines research CE-SDGs SE enterprises. Future empirical validations could more deeply literature. As key recommendations, managers must be committed introducing practices people- planet-oriented objectives, proactive fostering frameworks .

Language: Английский

Citations

6

Sustainability transformation in the textile industry—The case of wastewater management DOI Creative Commons
Kamol Gomes, Serena Caucci, Jonathan Morris

et al.

Business Strategy & Development, Journal Year: 2023, Volume and Issue: 7(1)

Published: Nov. 27, 2023

Abstract This paper explores the relationships between textile wastewater management and its impact on ecosystems community livelihoods. Using case of practices Bangladesh industry thematic analysis key informant interviews with representatives in production value chain, study illustrates perceptions sustainability transformation regarding management, specifically by integrating sustainable water energy practices. The findings reveal adverse effects freshwater resources, such as obstruction socio‐economic development environmental sustainability, highlight distinctions compliant non‐compliant industries transformation. These results also indicate challenges that hinder effluent treatment, including absence techno‐ecology, pro‐environmental behaviour, stringent regulations, reliable surveillance, collaborative actions. Recommendations include improving cooperation among community‐stakeholders decision‐makers to promote prioritising resources advance development, fulfilling demands.

Language: Английский

Citations

15

Gender Equality and Green Entrepreneurship in Farms DOI Creative Commons
Imre Fertő, Štefan Bojnec

Sustainable Development, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 1, 2025

ABSTRACT Gender dynamics in agricultural sustainability, particularly within the framework of Agri‐Environmental‐Climate‐Schemes (AECS), play a critical role advancing green entrepreneurship. This study explores gender‐based differences adoption and intensity AECS practices among Hungarian farms, emphasising implications for gender equality sustainable development. Utilising Farm Accountancy Data Network panel data from 2014 to 2021, we apply Blinder‐Oaxaca Recentered Influence Function decomposition models dissect disparities engagement between male‐ female‐headed farms. Findings indicate that, while male‐headed farms receive greater subsidies due larger economic scales resource availability, demonstrate comparable levels when controlled these factors. These insights highlight potential gender‐sensitive policies European Union's Common Agricultural Policy empower female farmers entrepreneurship practices. The study's findings contribute broader understanding gender's influence on development agriculture, with significant policy frameworks that support inclusive climate‐resilient globally.

Language: Английский

Citations

0

Coalitions, coordination, and contestation: a systematic review of the advocacy coalition framework and its implications for sustainability transitions research DOI Creative Commons
Julius Wesche, Elisabeth Dütschke, Simona O. Negro

et al.

Frontiers in Political Science, Journal Year: 2025, Volume and Issue: 6

Published: Jan. 28, 2025

Introduction Achieving sustainability transitions requires substantial policy changes, often driven by coalitions of actors advocating for institutional change and transformative agendas. While the literature highlights importance coalition coordination, underlying processes remain insufficiently understood. This study explores Advocacy Coalition Framework (ACF) to derive insights into coordination dynamics advocacy relevant transitions. Methods A systematic review ACF was conducted, encompassing an initial corpus over 700 articles refining it a final set 45 documents. These documents were analyzed using qualitative coding identify key factors influencing conceptualize across phases Results The identifies four categories shaping coordination: prerequisites reasons coordinate, instrumental that influence internal organization coalitions. Additionally, outlines how patterns evolve transition phases, leading development typology integrates within with two pathways: technological substitution reconfiguration. Discussion advances understanding political underpinning integrating studies. It underscores belief systems, resource access, trust in fostering effective coordination. proposed offers conceptual framework guide future empirical research on their role accelerating

Language: Английский

Citations

0

The Role of Individual Beliefs for Corporate Sustainability Transformations DOI Creative Commons
Maike Buhr, Ilka Weissbrod

Business Ethics the Environment & Responsibility, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 28, 2025

ABSTRACT This study finds that a classification system of beliefs—action logics—is suitable to understand the beliefs held by sustainability managers. Beliefs underpin individual behavior and can substantially influence how businesses behave. We present what are corporate managers through qualitative research design. show beliefs, as building blocks behavior, linked implementation challenges related goals processes must be addressed move beyond business‐as‐usual with transformation. Our advanced action logics Strategist Alchemist most for effecting Enablers individuals more ethical effective proposed, view encourage at organizational manager level speed up transformation activities. The enablers comprehensive integration into core business, creating safe spaces experimentation reflection, encouraging new forms collaboration within outside business.

Language: Английский

Citations

0

Sowing the seeds of sustainability change within organisations: The importance of working the ‘social’ soil DOI Creative Commons
Sarah V. Bentley, Cara Stitzlein, Simon Fielke

et al.

Sustainable Futures, Journal Year: 2025, Volume and Issue: unknown, P. 100530 - 100530

Published: March 1, 2025

Language: Английский

Citations

0

The Role of Intermediaries in Sociotechnical Transitions: A Systematic Framework Towards Sustainability Management DOI Creative Commons
Rodrigo Cortopassi Goron Lobo, Marivanda Bortoloso Pigatto, Danielle Denes dos Santos Carstens

et al.

Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown

Published: March 7, 2025

ABSTRACT Modern society grapples with socio‐environmental challenges such as pandemics, climate change, resource depletion, and poverty alleviation. Recent research underscores the crucial role of intermediaries in expediting shift towards sustainability management. This study examines how influence sociotechnical transitions within biogas technological innovation system (TIS) Paraná state, Brazil. The relationships between entrepreneurial innovation, strategy, ESG were examined in‐depth 27 interviews then triangulated historical records, using case International Center Renewable Energies Biogas (CIbiogás)—an organization created support United Nations. Findings indicate that are pivotal facilitating through connections individuals, networks, organizations. paper contributes to literature on by deepening our understanding intermediaries' furnishing a systematic framework guide future this domain.

Language: Английский

Citations

0

Measuring Companies’ Environmental and Social Impacts: An analysis of ESG Ratings and SDG Scores DOI
Jan Anton van Zanten

Organization & Environment, Journal Year: 2025, Volume and Issue: unknown

Published: April 4, 2025

Environmental, social, and governance (ESG) ratings are central to sustainable investing research but face criticism for inaccurately reflecting corporate sustainability performance. In response, new metrics have emerged that assess companies’ impacts on the Sustainable Development Goals (SDGs). This article compares four ESG with two SDG scores, revealing no correlation between them. It then evaluates alignment these how investors regulators (un)sustainability. The findings show scores capture stakeholders judge negative positive development, while do not. implies high, low, construct validity assessing These results underscore concepts like ESG, sustainability, company impact can be used complementarily not interchangeably. practical implication is should prioritize development next avoiding risks.

Language: Английский

Citations

0