Corporate Social Responsibility (CSR) practices developed by Brazilian companies: an exploratory study

In a world where companies have major influence over the economy, politics, and environment, they must be held accountable for their actions. With this in mind, the publication of sustainability reports is in a company’s best interest, since the disclosure of Corporate Social Responsibility (CSR) and sustainable practices can bring enormous advantages, largely related to a company’s image. The amount of information presented in sustainability reports turns them into valuable sources for research data, allowing analyses related to CSR and management practices, stakeholder relations, language used, among others. However, there is no a paper in the literature that analyzes theses information jointly for the Brazilian companies, and then we decided to explore this theme. This research aimed to identify advances and gaps of CSR practices performed by Brazil companies, through the analysis of 30 sustainability reports published between 2014 and 2015. The main findings indicate that, in general, the analyzed companies are experienced in sustainability reporting; however, there is still room for improvements, including a better mapping and reporting of practices involving the integration of CSR to organizational structure, stakeholder engagement, and continuous improvement practices.     

Conceptualizing and incorporating social sustainability in the business world

One of the most important challenges faced by business managers today is the integration of sustainability into their core functions. The contemporary enterprise is forced to leap forward from the mere adoption of green practices toward rethinking, redesigning, and redeveloping business practices in a more sustainable way. Most of the initiatives in this attempt have so far emphasized primarily the economic and environmental aspects of sustainable development and overlooked the social dimension of sustainability. As more organizations commit to sustainability, there is an increasing concern to incorporate social sustainability throughout their business operations. To conceptualize and integrate the notion, some organizations use preexisting indicators to demonstrate the value and impact of sustainability, while others look beyond the measurement of impacts by constructing their own system of indicators. This paper draws on a comprehensive literature review to determine a broadly acceptable framework of social sustainability indicators to be conceptualized and integrated into the business world. Findings suggest that economic and environmental sustainability can be driven together with core social factors including fairness and equality, poverty, health, education, delinquencies, demography, culture, and employee engagement within an organization. These results offer insight into the emerging phenomenon of formulating sustainable business strategies for organizations based on social indicators to attain the ultimate sustainable outcomes. This study is among the first to identify social sustainability indicators from societal and corporate perspectives. It offers a comprehensive social sustainability framework that may be adopted by organizations in the business world.     

Measurement of sustainability performance in Brazilian organizations

In recent years, sustainability issues are gaining greater prominence among organizations and their stakeholders around the world. This paper aims to verify the sustainability performance of Brazilian organizations in performance measures and to propose sustainable guidelines with the intention of directing future efforts to the transition to sustainable development. The research utilized a triangulated approach by collecting qualitative and quantitative data acquired through multiple collection methods of a theoretical literature review, documentary analysis of corporate reports, questionnaire survey and semi-structured interviews with industry professionals and academic researchers. The results show that internal organizational factors are the main inductors of the sustainable environment in organizations, and sustainability must be tied to strategic planning, starting from upper management to lower levels. It is essential to use sustainable performance measurement systems in order to respond to external and internal levers and serve as benchmarking for future corporate operations and strategies. In addition, it is the responsibility of organizations to focus their efforts on environmental protection, reduction of energy, corporate reputation, quality management, customer satisfaction and investor relations, as they are considered to be more important and have a relationship of dependence on organizational sustainability. The findings will be of value to professionals and academics who want to start measuring and for continuously improving the sustainability performance of their organizations according to the technical, economic, environmental, social and governance dimensions. This research work also helps to understand the perceptions and expectations of stakeholders.     

Stochastic environmental research risk assessment

In a briefly approach, sustainability can be defined as the ability to achieve economic prosperity while protecting the natural systems of the planet, and providing a higher quality of life for its people. Nowadays it is a prime and very active area of research, fundamental for human development. Several concepts based on economics, social and environmental concerns have been considered in the development of sustainability indices. The sustainability concept is, not only but necessarily, dependent on “quantification of the environment health”, necessary to determine its effectiveness in achieving or increasing the environmental capacities of ecosystems, as well as to compare alternative plans and policies, to influence decision-makers.Environmental indices are a very important tool for the analysis of some environmental assessment factors, providing quantitative criteria and synthesizing the available information. A good index should be simple to use, transparent, and expandable across other issues. In particular, environmental indices are a useful tool for several audiences, to aid environmental decision making and to allow the media to keep score of and reduce complex information to a smaller, more easily retained, amount of information [Hardi, P., DeSouza-Huletey, J.A., 2000. Issues in analyzing data and indicators for sustainable development. Ecol. Model. 130, 59–65].The goal of this work is the development of environmental indices, based on stochastically simulated scenarios, using probabilistic approaches. This study was applied to assess the impact of particulate air contamination on the Setúbal Peninsula ecosystems (South of Lisbon, Portugal).     

Assigning results of the Tool for Sustainability Impact Assessment (ToSIA) to products of a forest-wood-chain

A Tool for Sustainability Impact Assessment (ToSIA) has been developed for assessing sustainability impacts of forest-wood-chains (FWCs). Sustainability is determined by analysing environmental, economic, and social sustainability indicators for all the production processes along the FWC. Results of the tool can be analysed at an aggregated level for complete FWCs, but for some applications it is useful to assign the indicator results to products of the chain.This paper presents a procedure in ToSIA to assign sustainability impacts to multiple output products of FWC. The procedure was tested and demonstrated with an example FWC from Scandinavia that included furniture and bio-energy production. Two different allocation criteria, carbon-based and economic value-based, were applied with different options for assigning the impacts on the sub-products of the chain. Three indicators representing the three pillars of the sustainability were chosen to demonstrate the procedure: production costs (economic), employment (social) and transport intensity (environmental).The results indicated that the allocation criteria greatly affect the indicator results assigned to the different products of FWCs. The selection of the allocation criterion depends on the question approached and on the availability of the needed process related data. The data availability is assured for the carbon-based allocation within ToSIA, as following the carbon flows within the chain is mandatory for any ToSIA application. Economic values of products, on the other hand, are more closely linked to the aims of the production processes of the value chains and are thereby meaningful allocation criteria in many cases. The allocation procedure of ToSIA was proved to be flexible allowing different criteria and still consistent in allocation of the various sustainability impacts of the FWCs.     

Hybrid process-criterion benchmarking methodology framework to support sustainability performance assessment and reporting

The conception, design, and implementation of sustainable development strategies in an organization aims at meeting and balancing economic, social, and environmental needs of internal and external stakeholders. While the principles and fundamentals of sustainability assist during the conception and design phases, the implementation process of management strategies – impacted directly or indirectly by internal and external factors – may identify areas of competitive advantages or challenges that would impede the projects and organizations’ performance targets. An organization is not an isolated entity and its performance is often compared against others in the market arena; therefore, assessment tools, benchmarking processes, and reporting strategies become essential for the understanding of the efforts made towards the implementation of plan, policies, and programs at the organization and project levels. A framework for a hybrid process-criterion benchmarking methodology is proposed in this paper. The framework integrates the Rank Xerox benchmarking process and the Wa-Pa-Su project sustainability rating system assessment methodology. The proposed hybrid process-criterion benchmarking methodology encourages the diversification in the development and implementation of sustainable and environmental rating systems in industry contexts (e.g., oil and gas, mining, heavy industrial, and energy) and aims for the improvement of existing sustainability performance assessment and reporting practices. It also assists the quantitative assessment process of advances and/or setbacks in sustainability performance and the implementation of continuous performance improvement programs.     

Assessing coastal management case studies around Europe using an indicator based tool

Over 350 European Integrated Coastal Zone Management (ICZM) ‘best practice’ case studies are documented in the OURCOAST online public database, to ensure that lessons learned from experiences and practices are shared and improve coastal management practices. However, concrete criteria for ‘best practice’ are missing and a critical evaluation of the success of these case studies did not take place. We present an indicator-based tool and methodology that allows assessing the progress towards sustainability of ICZM measures. An indicator-based tool was applied to 18 thematically different coastal case studies using two different methods: a fast screening and an analysis in-depth assessment. Both methods used help to identify strengths and weaknesses of ICZM and their contribution to sustainable development. However, indicator scores were highly affected by evaluators’ background and perception. The tool is user-friendly and easy to apply, it indicates what progress has made towards sustainability and to which extent targets have been met.     

ToSIA—A tool for sustainability impact assessment of forest-wood-chains

Within the forest sector, the sustainability concept has evolved from a narrow focus on sustainable wood production to a much broader evaluation of environmental, social, and economic sustainability for whole value chains. A new software tool - ToSIA - has been developed for assessing sustainability impacts of Forest-Wood-Chains (FWCs). In the approach, FWCs are defined as chains of production processes (e.g. harvesting-transport-industrial processing), which are linked with products (e.g. a timber frame house). Sustainability is determined by analysing environmental, economic, and social sustainability indicators for all the production processes along the FWC. The tool calculates sustainability values as products of the relative indicator values (i.e. indicator value expressed per unit of material flow) multiplied with the material flow entering the process. Calculated sustainability values are then aggregated for the segments of the FWC or for the complete chain. The sustainability impact assessment requires carefully specified system boundaries. ToSIA uses a data-oriented approach that is very flexible in the focus of the analysis and the selection of indicators of sustainability. An example of alternative Norway spruce management systems in Southern Germany and their effects on six sustainability indicators is presented. The less intensive management system with natural regeneration and motor-manual harvesting shows higher carbon storage and slightly less energy use. It creates more employment and higher labour costs, but the average rate of accidents is also higher. ToSIA offers a transparent and consistent methodological framework to assess sustainability impacts in the forest-based sector as affected, e.g. by changes in policies, market conditions, or technology. The paper discusses strengths and limitations of the approach and provides an outlook on further development perspectives of the methodology.     

Applying DPSIR to sustainable development

The DPSIR framework was devised in the late 1990s as a tool for the reporting and analysis of environmental problems, ranging in scale from global systems to localized watersheds. Since then, international organizations have begun to apply this framework to the evaluation of sustainable development initiatives, to better understand and overcome barriers to sustainability. While this may seem a logical application for an integrated environmental assessment tool, the use of DPSIR in sustainable development will likely perpetuate the least satisfactory outcomes of development. DPSIR cannot address the impact of aggregated, informal responses on the drivers and pressures related to environmental problems and sustainability challenges. This problem is not merely an oversight of the framework, but an issue that emerges within the structure of DPSIR itself through the unexamined, unacknowledged hierarchy of actors that this framework implicitly creates with its typology. Therefore, a DPSIR-centered approach is not a new direction for development within international organizations, but instead, a reproduction of existing inequalities between actors and stakeholders within current approaches.     

Assessment of the state of agroecosystem sustainability using landscape indicators: a comparative study of three rural areas in Greece

The research was based on a comparative study of three representative rural areas (Dovras, Larissa, and Messapia) in Greece. Remote sensing data were collected (maps, aerial photographs) for the landscape analysis and elaborated using GIS linked with economic and social parameters regarding land use. By using a selected core set of landscape indicators, this research aims at providing a useful tool for assessing agroecosystem management at territorial level and hopefully assist decision-making for the promotion of sustainability. The selected tool showed that the study area of Messapia presented the highest level of environmental sustainability, while the area of Dovras showed the best combination of agricultural productivity and landscape management. Results showed that the ecoregions of Dovras, Larissa, and Messapia presented a landscape composed of important ecological function areas in the percentages of 40%, 15%, and 70%, respectively, and of cultivated areas in the percentages of 55%, 71.19%, and 19.75%, respectively.     

Controversial sectors in banks’ sustainability reporting

Albeit indirectly, through its lending and investing, the financial sector can contribute substantially to achieve sustainable development. One of such practices concerns investment on or financing of entities that deal with environmentally or socially sensitive transactions (gambling, tobacco, alcohol, arms, etc.). Although there is a wealth of literature on banks’ CSR and its reporting, one can count on the fingers of one hand the studies mentioning explicitly these issue. What is more, this CSR practice gets treated only cursorily in these few studies. This study focuses on the communication of information on investment and financing of firms from controversial sectors in banks’ sustainability reports. We begin by examining whether financial institutions in our sample report having such policies or not. Then, we investigate what kind of policies are reported. In addition, this study seeks to capture the influence of national culture and firm-specific characteristics (type of property, listing status and multinationality) on the reporting of such issues. Ordinal regression analysis is used to analyse the relation of these factors with such reporting. Our findings suggest that the disclosure of information on policies regarding investment on and financing of firms from controversial sectors is not widespread, and the organizations reporting policies of total exclusion of some sectors or projects on ethical grounds are few. This study may encourage more detailed analyses of the type of CSR policies examined and of their impacts. It also may be of utility to banks by raising awareness about the need to consider these issues.     

Community sustainability: a holistic approach to measuring the sustainability of rural communities in Scotland

ABSTRACT

Although sustainable development was defined in the Brundtland Report almost 30 years ago, the current usage of the concepts of sustainability and sustainable development remain highly equivocal. In the context of rural communities, multiple interpretations and weak definitions lead to confusion in understanding what comprises a sustainable rural community. Building on existing definitions (e.g. Baker’s, 2006, ‘Ladder of Sustainable Development’), models (principally, The Egan Review’s, 2004, ‘Components of Sustainable Communities’) and findings of this study, a sustainable community is defined and a holistic model of a sustainable place-based rural community is presented. This model, the sustainable community design (SCD) is used as the basis for analysing community sustainability, which is measured using mixed methods and scorecard assessment. Sensitivity of the method is demonstrated with inter- and intra-community variations in sustainability across three diverse Scottish rural communities. Intra-community variations illustrate heterogeneity in community sustainability, explain ambiguity in characterisations of an individual community’s sustainability, and highlight the importance of an interdisciplinary and holistic approach to community development. The SCD framework is presented as a useful tool for meso-level sustainability assessment and to facilitate the sustainable development of rural communities.     

The maximum power principle: An empirical investigation

The maximum power principle is a potential guide to understanding the patterns and processes of ecosystem development and sustainability. The principle predicts the selective persistence of ecosystem designs that capture a previously untapped energy source. This hypothesis was investigated empirically in controlled and replicated tests conducted in planktonic microcosms. Microecosystems that developed under a pH-controlled light regime, in which light duration was altered based on changes in an ecosystem-controllable variable (water column pH), were compared with those that developed under fixed photoperiods. According to the principle, pH-decreasing (and power-increasing) organization should selectively persist under pH-controlled light. To assess changes in pH dynamics that occurred under the alternative selection regime, in which photoperiods were not linked with pH-affecting selection or organization, the microecosystems that developed under fixed photoperiods were subjected to pH-controlled light on the last day of each test. The daily light duration increased 506 min on average in microecosystems that developed under pH-controlled light and 412 min on average in microecosystems that developed under fixed photoperiods. Selective reinforcement of acid-secreting blue-green algae in response to CO₂ and nutrient limitations could account for the greater increase in power acquisition in microecosystems that developed under pH-controlled light.     

A characterization of sustainability with indicators

Economists favor the use of criteria to characterize sustainability. In practice, policy-makers use indicators, i.e., measurements based on the current economic state and decisions, representing given sustainability issues. In this paper, I introduce a criterion characterizing sustainability with indicators and thresholds acting as constraints. I interpret the thresholds as minimal rights to be guaranteed to all generations, and define sustainable trajectories as those satisfying all the constraints at all times. The new criterion is a “generalized” maximin criterion. The approach is applied to a simple production-consumption economy with non-renewable resources. To derive some policy recommendations on the use of indicators to deal with sustainability, I discuss the implications of such a criterion in terms of trade-off between sustainability thresholds, efficiency, and time-consistency. In particular, the resulting problem is time-inconsistent, and sustainability thresholds may be revised over time. Following the time-inconsistent policy based on indicators, with dynamic revision of the thresholds, may, however, result in a sustained utility path, and even in utility growth.     

Quantifying the sustainability of water use systems: Calculating the balance between network efficiency and resilience

In ecological network theory, network efficiency and resilience are two essential but complementary attributes of the network structure, and a balance between these factors is critical for an ecosystem's long-term sustainability. Our paper introduces this method and related concepts into water use systems to provide a new angle for sustainability quantification. In this paper, we investigate the meanings of network efficiency and resilience in the context of sustainable development of water use systems, and define sustainable systems based on the optimal balance between network efficiency and resilience. With the consideration of complex artificial characteristics of water use, we propose an optimal water use network and quantify its flows. By ascendency calculation, the balanced network structure can be determined. We then use the four sub-basins of China's Haihe River as a case study to illustrate how the optimal network can be constructed and how the optimal balance for each scenario can be calculated. The results show that the optimal balance for the sub-basins has ascendency values ranging from 0.5970 to 0.7161. By analyzing the contribution of each water use activity to network's balance structure, the location of the optimal balance in water use systems can be better understood. This research represents the first attempt to explore the balance between a network structure's efficiency and resilience as a way to quantify the sustainability of water use systems, and builds a foundation for future studies on the assessment, regulation, and management of water resources.     

Working with indicators: description of states of territorial adjustment for protected natural areas

As is the case to date with respect to sustainability indicators, there is an enormous quantity of information available about their basic components (social, economic and environmental), but these are generally dealt with in a sectoral and fragmented manner, and the components have been analysed and approached in a more or less independent fashion. On the other hand, it is difficult to find indicators that encompass all the dimensions of sustainability. The topic chosen for this research is sustainability organised in a systematic fashion, which entails taking the combination of issues that affect each subsystem and investigating the states of territorial adjustment that exist between each of them. In short, it is the possibility of establishing a sustainable territorial development pattern, accepting that the economic and social activities that utilise the natural resources influence sustainability, and that they will do so to a greater or lesser extent depending on the effectiveness of the conservation of the stock of resources. The Territorial Adjustment Indicator System (TAIS) is a good tool that enables the management, assessment and monitoring of development processes in PNAs (protected natural areas), facilitating homogeneity and uniformity to aid comparison between protected areas in the centre-south of Spain, principally those areas designated as natural parks (NPs).     

Testing sustainability by prospective and retrospective demographic analyses: evaluation for palm leaf harvest.

Harvesting nontimber forest products (NTFPs) is a major economic activity in tropical forests. As many NTFPs are overexploited, sustainability analyses are required to set harvest guidelines. Here we introduce and apply a new approach to evaluating sustainability, which combines prospective (elasticity) and retrospective (Life Table Response Experiments [LTRE]) demographic analyses of matrix population models. We relate the elasticity of vital rates (representing their importance for population growth rate, lamda) to their contribution to harvest-induced change in lamda ("LTRE contribution"). When high-elasticity vital rates have a low LTRE contribution, exploitation is potentially sustainable as negative effects for population growth are buffered. If the reverse is found, there is little scope for sustainability because crucial vital rates are affected. Our approach is less sensitive to chance fluctuations than the commonly used sustainability criterion of lamda = 1.0, as it does not depend on the absolute value of lamda. We applied this analysis to Geonoma deversa, a clustered forest understory palm. We studied three experimentally defoliated and control populations in a Bolivian rainforest during two years. Cutting all leaves of large ramets did not change mortality but strongly affected growth and reproduction. In spite of severe changes in some vital rates, population growth rate was not significantly reduced after defoliation. A literature review revealed that six other understory palms species responded very similarly to defoliation. The combination of LTRE contributions and elasticity analyses showed that low-elasticity vital rates were mainly responsible for the defoliation-induced change in lamda for Geonoma deversa. For two other understory palms (Astrocaryum mexicanum and Chamaedorea radicalis) new demographic analyses yielded very similar results. For Geonoma, the LTRE contribution-elasticity relation strongly changed when we mimicked harvest damage. Adding 5% mortality to defoliated palms caused stronger change in lamda, mainly due to changes in a high-elasticity vital rate (survival). Therefore, harvest practices that involve stem killing are clearly unsustainable. Our results show that commercial leaf cutting in Geonoma deversa is potentially sustainable, and that this is likely the case for understory palms in general. Our approach to evaluating harvest sustainability can be applied to other NTFPs.     

Dispersal per recruit: an efficient method for assessing sustainability in marine reserve networks.

Marine reserves are an increasingly important tool for the management of marine ecosystems around the world. However, the effects of proposed marine reserve configurations on sustainability and yield of populations are typically not estimated because of the computational intensity of direct simulation and uncertainty in larval dispersal and density-dependent recruitment. Here we develop a method for efficiently assessing a marine reserve configuration for persistence and yield of a population with sedentary adults and dispersing larvae. The method extends the familiar sustainability criteria of individual replacement for single populations based on eggs-per-recruit (EPR) to spatially distributed populations with sedentary adults, a dispersing larval phase, and limited carrying capacity in the settlement-recruit relationship. We refer to this approach as dispersal-per-recruit (DPR). In some cases, a single DPR calculation, based on the assumption that post-settlement habitat is saturated (i.e., at maximum recruitment), is sufficient to determine population persistence, while in other cases further iterative calculations are required. These additional calculations reach an equilibrium more rapidly than a full simulation of age- or size-structured populations. From the DPR result, fishery yield can be computed from yield-per-recruit (YPR) at each point. We assess the utility of DPR calculations by applying them to single reserves, uniformly distributed systems of reserves, and randomly sized and spaced systems of reserves on a linear coastline. We find that for low levels of EPR in fished areas (e.g., 10% or less of the natural, unfished EPR when post-settlement habitats are saturated by 35% of natural settlement), a single DPR calculation is sufficient to determine persistence of the population. We also show that, in uniform systems of reserves with finite reserve size, maximal fisheries yield occurs when the density of reserves is such that all post-settlement habitat is nearly saturated with settlers. Finally, we demonstrate the application of this approach to a realistic proposed marine reserve configuration.     

Genuine saving rate: An integrated indicator to measure urban sustainable development towards an ecocity

The construction of an ecocity is gradually gaining attention as an indicator of sustainable development. Genuine saving rate (GSR), which takes account of various impacts of economic activities including depletion of natural resources, costs of environmental pollution and long-term environmental damage, can be used as an integrated indicator to measure the status quo and potential of sustainability for an ecocity. This paper discusses the concept of an ecocity; and analyses the time-series of GSR in Suzhou between 1991–2001 as a case study used to develop a standard method of measuring sustainability. The status quo and trends in urban sustainability in six case study cities in China are then evaluated and compared. The results show the current status: Suzhou (23.6%), Guangzhou(18.9%), Ningbo (14.7%), Yantai (13.1%), Yangzhou (11.7%) and Sanming (7.9%). The study demonstrates that GSR provides not only a linkage by which local governmental departments for resources management, environmental protection, finance and planning can be connected directly, but also an effective analytical tool for the planning and construction of an ecocity as well as decision-making support for local governments.     

Testing genuine savings as a forward-looking indicator of future well-being over the (very) long-run

Genuine Savings (GS) have been much used in recent years as an indicator of a country's sustainability. According to some theorists (e.g. Arrow et al., 2012), under certain conditions a country with a positive level of GS should experience non-declining future utility, given the assumption of unlimited substitutability among all forms of capital (sometimes called “weak” sustainability). This paper reports the first very long-run tests of GS (also called comprehensive investment or adjusted net savings) as a forward-looking indicator of future well-being. We assemble data for British capital back to 1765, and construct several net investment measures which are used as indicators of two alternative measures of future well-being: consumption per capita and real wages. An allowance for a “value of time” due to exogenous technological progress is included in some GS measures, and we demonstrate the importance of this measure and the choice of discount rate over the very long-run. On the whole, our results do not reject the postulated relationship between GS and future well-being, and show GS can be a forward looking indicator of future well-being for periods of up to 100 years.