Mapping sustainability reporting research with the UN's sustainable development goal

Heliyon, Journal Year: 2023, Volume and Issue: 9(8), P. e18510 - e18510

Published: July 23, 2023

Non-financial reporting (NFR) has become crucial to corporate sustainability strategies as companies demonstrate their commitment the environmental, social, and governance actions outlined in United Nations Sustainable Development Goals (SDGs) Agenda 2030. Among various mandatory NFR initiatives, Sustainability Reporting (SR) emerged a widely adopted practice by worldwide. A gap that study addresses is theoretical perspectives on SR context of SDG. Then we conduct bibliometric science mapping analysis research trends precisely map SDGs which also current literature. We find an exponential increase number publications citations SR, particularly after 2015, coincides with increased public awareness scrutiny SDGs. At country level, Australia leads total 13 SDGs, followed UK, Spain, Italy, each address 12 Emerging economies such Indonesia, Malaysia, India have contributions since 2019. keyword co-occurrence identified three main clusters: stakeholder engagement, governance, accountability; sustainable development goals climate change; global initiatives. All clusters had highly cited related SDG 8 (decent work), 9 (industry innovation), (responsible consumption). This highlights interdisciplinary nature its relevance multiple The distinctive utilized social network examine based publications, affirmed centrality 12. prominence percentile, indicates momentum particular topic, identify future topics align These include cause-related marketing, environmentally preferable purchasing decisions, environmental management systems, education for sustainability, green computing.

Language: Английский

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Corporate reputation and culture: the link between knowledge management and sustainability

Journal of Knowledge Management, Journal Year: 2023, Volume and Issue: 28(4), P. 1020 - 1041

Published: Sept. 1, 2023

Purpose This study aims to analyze how sustainability, through an efficient knowledge management (KM) system, can serve as a driving force with respect corporate culture and reputation. The research questions that guided this are mainly the following: Are KM sustainability related? Can strengthen link between sustainability? be affected by reputation? Design/methodology/approach methodological approach adopted corresponds qualitative of analysis on reference literature in international field, also supported empirical analysis. Findings In study, authors show there is no explicit correlation KM. relationship, fact, not underlined nonfinancial reporting because it absent or considered relevant. Too often reduced mere relational reputational tool, ignoring fact must consequence main goal improve companies’ culture. Research limitations/implications sample studied refers top 40 companies listed Italian market, allowing generalize findings across context. Practical implications practical could result from making relationship multiple: substantial benefits aspect, increase economic value related sustainability; ensure going concern company implement its ability produce share long term. Social social stronger possibility wealth all stakeholders. Originality/value paper analyzes links understand influence these factors

Language: Английский

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Organization agility: a literature review and research agenda

International Journal of Productivity and Performance Management, Journal Year: 2024, Volume and Issue: 73(9), P. 2709 - 2754

Published: Feb. 26, 2024

Purpose The purpose of this literature review paper is to explore the concept organization agility and its relevance in today's dynamic business environment. By conducting an in-depth existing academic industry on agility, study aims identify key factors that influence organization's benefits drawbacks associated with fostering agility. Design/methodology/approach Through technique bibliometric analysis, we provide growth trajectory field by identifying publication trends, prominent authors countries most prolific journal publishing concerned domain. We also intellectual structure research themes have been worked upon till date. In addition, backing theories, contexts, characteristics methodology (TCCM) framework, frequently applied constructs methods new avenues for future analyzing used methods, contexts. Findings With ever-increasing ambiguity need change (why), serves as backbone. It acts a springboard organization, anchor point remains constant while other functional aspects constantly fluctuate change. Organization can be defined (what) ability organizations quickly respond market needs sensing, renewing, adapting succeeding turbulent market. To summarize, organizational matters at three fundamental (where): strategic level or capitalizing level, internal operational individual level. Originality/value This unique sense it first comprehensive use hybrid (bibliometric TCCMs).

Language: Английский

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Mapping the literature on decent work: A bibliometric analysis of sustainable development goal 8

Sustainable Development, Journal Year: 2024, Volume and Issue: 32(4), P. 3937 - 3952

Published: Jan. 8, 2024

Abstract The bibliometric study based on the Scopus database aims to investigate global literary development of “decent work” over a span exceeding two decades. noticeable surge in publications since 2015 underscores growing significance concept. Limited representation lower‐middle and lower‐income countries, except India, among top 10 contributors is observed, revealing considerable research gap decent work. highlights five principal themes: labor market's impact economic development, corporate social responsibility sustainable gender equality, governance, justice, as well work, job quality, education, well‐being, satisfaction. also shows importance topic different fields. Future researchers may consider variables or indicators identified for surveys questionnaire construction.

Language: Английский

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Trends and patterns in ESG research: A bibliometric odyssey and research agenda

Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: 31(5), P. 3703 - 3723

Published: March 8, 2024

Abstract The paper provides a detailed analysis of the ESG literature with aim bringing clarity to this area research and proposing agenda. An overview development on pillars is offered through review 903 peer‐reviewed articles. identifies four thematic clusters: impacts disclosure practices, sustainability, accounting, responsible investments. main streams sub‐streams for each cluster are discussed, highlighting most frequent theoretical perspectives methodologies. Furthermore, evolution across time delineated. also future directions within advance knowledge, proposes an integrative framework based focal themes their reciprocal connections.

Language: Английский

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Co-creation and innovation in higher education institutions: a systematic literature review and research agenda

International Journal of Educational Management, Journal Year: 2024, Volume and Issue: 38(3), P. 839 - 872

Published: March 15, 2024

Purpose This systematic literature review aims to identify the main areas of study related co-creation and innovation in Higher Education Institutions (HEIs), as well external internal stakeholders with whom is made. Design/methodology/approach The empirical approach based on 258 articles selected from Web Science (WoS), Clarivate Analytics Scopus, Elsevier databases, analysis titles, abstracts keywords following a research protocol. VOS viewer CitNetExplorer software were used, twin aim identifying publications higher number citations designing maps reference word co-occurrence. Findings led three clusters being identified: Cluster 1. Management transfer knowledge HEIs companies; 2. Co-creation through cooperation between universities 3. Universities’ third mission their role developing entrepreneurship education. results proposing conceptual model analysis. Research limitations/implications Despite only employing two databases content criteria, found are linked, recognising interplay HEIs, enterprises influence HEIs' goal. Practical implications highlights gives picture state-of-the-art presenting that can contribute reinforcing University-Industry-Community ties. Social lead better issue at deeper sorts relationships stakeholders, its impact surrounding influence. Originality/value interaction basis value innovation, providing mutual benefits for all involved, greater development recognition regions’ image andreputation. A future agenda also presented topic HEIs.

Language: Английский

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Decarbonization of waste management practices and GHG accounting for energy transition: evidence from European electricity corporations’ reporting

Environment Development and Sustainability, Journal Year: 2024, Volume and Issue: unknown

Published: Feb. 19, 2024

Abstract This study advances the understanding about waste management practices adopted by electricity sector for meeting energy transition. Specifically, through institutional, stakeholder, and legitimacy theory lens, it investigates decarbonization in 11 major producers Europe trying to understand their sincere concern enhanced performance transparency. analyzes content of non-financial disclosures shown 90 reports, that is 64 sustainability reporting 26 integrated published between 2015 2022. Hence, this seeks clarify linkages emissions reduction, GHG accounting reports which corporations seek from stakeholders. The results highlight commitment transition using green technologies renewable sources decarbonize practices. However, they underline absence quantitative evidence SR evaluation initiatives impact reduction emissions. To best our knowledge, first conceptualizes systems i.e. towards a cleaner production.

Language: Английский

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SDG walking or washing? A cross‐sectoral analysis of business contribution to the SDGs

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

Published: Jan. 30, 2025

Abstract Scholars and practitioners have increasingly focused on how business contribution to the Sustainable Development Goals (SDGs) is disclosed through SDG reporting. However, corporate sustainability literature practice suggest that reporting may be purely symbolic, potentially leading washing. This paper proposes two indices detect, their discrepancy, presence of symbolic approaches The Coverage Index measures completeness SDG‐related data, while Commitment describes level detail in assessed according Global Reporting Initiative indicators. presents a content analysis reports 376 companies measure coverage commitment. results that, although tend cover wide range indicators, this does not necessarily translate into significant commitment SDGs, revealing potential washing practices.

Language: Английский

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Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis

Accounting in Europe, Journal Year: 2023, Volume and Issue: 21(2), P. 176 - 211

Published: Dec. 12, 2023

This review systematically investigates the body of scientific knowledge on value relevance in accounting and reporting fields through a mixed method integrating bibliometric systematic literature (SLR) instruments. A dataset 918 journal articles published from 1996 to 2020 was identified processed by combining different Findings highlight most influential articles, journals, authors countries relevant thematic clusters: IFRS introduction data; Capital market, earnings equity book values; intangibles non-financial information; Fair goodwill. The main insights contributions were discussed for each cluster. Promising research areas future opportunities also outlined. To best authors' knowledge, this is first study that integrates SLR instruments provide comprehensive outlook debate originating research.

Language: Английский

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Electric Vehicle Supply Chain Management: A Bibliometric and Systematic Review

Energies, Journal Year: 2023, Volume and Issue: 16(4), P. 1563 - 1563

Published: Feb. 4, 2023

With the advancement of electric mobility, critical materials that are used in batteries and electronic equipment vehicles tend to become scarce. This work aims analyse state-of-art vehicle supply chain through bibliometric systematic reviews, using quantitative qualitative indicators, find points represent risks should be focused on identify trends for further studies. The review was carried out with support Bibliometrix software. performed PRISMA method. analysis showed importance costs associated vehicles, as well studies related sustainability transparency chain. Although risk management appears relatively little studied when considering authors’ keyword analysis, this process most topic. Even so, raw appeared topic on, followed by an environmental impact assessment cost analysis. There were also aiming achieve competitiveness ecologically correct practices. battery component, but other components must analysed search greater relation conventional vehicles.

Language: Английский

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