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.     

Is software sustainability considered in the CSR of software industry?

Software is a key factor in the functioning of today’s world. Software is supposed to have some characteristics such as: reliability, security, etc., but it is not at all easy to find energy efficiency considered as being one of software’s most important features. Aspects related to Green Software have begun to be considered vital and basic, due to pressure from a society which is becoming more and more aware of environmental problems. In this paper we want to explore whether software companies, responsible for developing software, are aligning their strategies with environmental concerns. To do so, we have checked the Corporate Social Responsibility (CSR) policies of the ten most important software companies and looked at these documents with reference to the UN’s sustainable development goals. A well-defined method for carrying out the analysis of the CSR policies led the authors to identify which of the sustainability actions proposed can be classified within any of the software sustainability dimensions. The analysis of these actions shows that sustainability is considered in most of the companies; nonetheless, most attention is currently devoted to hardware-based initiatives intended to reduce the carbon footprint of the hardware resources of the companies. In addition, green software initiatives are still not the priority, despite the influence of software on energy consumption, and in spite of its impact on the environment. Using the set of actions selected, a set of specific actions for software sustainability, to be included in the CSR of software companies, has been defined.     

The G-Index: a sustainability reporting assessment tool

The subject of sustainability reports, especially those related to GRI, has become an interesting topic to academics and practitioners. This paper seeks to propose an easy-to-use sustainability reporting assessment tool that is suitable to the GRI G4 guidelines. Our idea is to provide a tool that can be applied by an organization, based in GRI indicators, in a quick and easy way. The tool, called G-Index, represents the organizational sustainability performance. The index is a sum of four factors, and a questionnaire about the GRI elements raised the data to elaborate a Mudge diagram, which was used to define the weight values. Finally, the method for the evaluation tool was established, and a case study with the automotive sector was performed. The results showed us the G-Index represents a good option to assess the organization’s disclosure practices in sustainability reports based on the GRI framework. The report analysis presented some important facts, it is more common the disclosure of the Management Approach then the application of External Assurance. Furthermore, even the General Standard Disclosures of the GRI guidelines being mandatory, some companies do not fully disclose them, as shown in the GS factor, that makes up, the G-Index.     

Portrayal of sustainability principles in the mission statements and on home pages of the world's largest organizations

Conservation can be achieved only if sustainability is embraced as core to organizational cultures. To test the extent to which the related concepts of sustainability, conservation, response to climate change, poverty alleviation, and gender equity have been incorporated into organizational culture, we compared mission statements published from 1990 to 2000 with those published in 2014 for 150 organzations, including conservation nongovernmental organizations (NGOs), aid NGOs, government development agencies, resource extraction companies, and retailers (30 in each category). We also analyzed the 2014 home web pages of each organization. Relative to the earlier period, the frequency with which mission statements mentioned poverty alleviation, biodiversity conservation, and a range of sustainable practices increased only slightly by 2014, particularly among resource extractors and retail companies. Few organizations in any sector had embedded either climate change or gender equity into their mission statements. In addition, the proportional intensity with which any of the aspirations were expressed did not change between periods. For current home pages, conservation NGOs, resource extractors, and government agencies were significantly more likely to acknowledge the importance of matters that were not part of their core business, but few aid agencies or retail companies promoted goals beyond alleviation of crises and profit maximization, respectively. Overall, there has been some progress in recognizing poverty alleviation, biodiversity conservation, and sustainable practices, but gender equity and a determination to reduce impacts on climate change are still rarely promoted as central institutional concerns. Sustainability in general, and biodiversity conservation in particular, will not be achieved unless their importance is more widely apparent in core communication products of organizations.     

Are we leaving the community out of rural community sustainability?

SUMMARY

The Rio Earth Summit and publication and distribution of Agenda 21 (UN, 1992) have generated much activity in many nations towards development and implementation of community indicators of sustainable development (SI). In recent years efforts at development and implementation of SI have intensified at regional and urban government levels, although fewer efforts are evident at a rural community level. In response to initial ad hoc efforts, methodologies for SI construction are currently being proposed, tested and refined. Within this evolutionary process, increasing recognition is being given to the critical need for, and importance of, ‘stakeholder’ involvement in SI development and implementation. This paper critically reviews these and related efforts from the perspective of rural communities in Canada. The argument is presented that the process of development and implementation of rural community-level SI can significantly benefit from development and implementation of a methodological approach in support of principles and practices of effective stakeholder involvement. It is further argued that development of SI must be stakeholder-driven, and that a pivotal element in the SI development process is the facilitation of information sharing. The paper concludes with a proposal for an approach to stakeholder participation and information sharing achieved through research, testing and refinement, and integration of these concepts within the process of rural community sustainable indicator development.     

Common and Conflicting Interests in the Engagements between Conservation Organizations and Corporations

The conservation community increasingly views the corporate sector as a positive force for conservation. Collaborations between corporations and nongovernmental conservation organizations (NGOs) seek to mitigate the negative effects of corporate activities and augment positive conservation outcomes. I reviewed the establishment of corporate social responsibility (CSR) policies by corporations; the emerging focus on environmental practices and sustainability; and the history of engagement between corporations and nongovernmental organizations. I considered the ethical and reputation vulnerabilities of these collaborations, which depend especially on the financial nature of the relationship and reviewed how CSR approaches have influenced corporate practices. I concluded that whereas CSR practices can act to mitigate negative environmental impact, to date they have had limited positive effect on biodiversity conservation. Intereses Comunes y Conflictivos en los Compromisos entre Organizaciones y Corporaciones de Conservación     

‘How corporate social responsibility can be integrated into corporate sustainability: a theoretical review of their relationships’

The notion that corporations are expected to have social and environmental performance standards and practices while meeting their financial and legal obligations is commonly referred to as corporate social responsibility (CSR) or corporate sustainability (CS). Previous studies have discussed whether the two terms are converging or should be used as stand-alone concepts. After reviewing the trends in development of CSR and CS, and the various viewpoints on the relationships between the two, we propose a relationship model to better understand how CSR can be integrated into CS as either a transitional stage or ultimate goal for a corporation. This study aims to provide researchers and practitioners with further insights on the adoption of CSR and CS. The model is intended to provide a plausible view of the relationships between CSR and CS to help to lessen the confusion and ease the communication both between and within these fields.     

Deconstructing sustainable rubber production: contesting narratives in rural Sumatra

ABSTRACT

The growing demand for natural rubber is increasingly threatening biodiversity and forest ecosystems. Recently, the French Michelin Group started a cooperation with the World Wide Fund for Nature (WWF) to establish environmentally and socially sustainable ‘model’ rubber plantations in Sumatra and Kalimantan, Indonesia. The framing of Michelin’s tyre production as ‘eco-friendly’ and their purported ‘sustainable’ rubber cultivation contradict with statements by villagers living around Michelin’s plantation in Jambi Province, Sumatra, who are reporting environmental destruction and land tenure conflicts. Conceptually, we build on political ecology and critical human geography perspectives to identify conflicts and ambiguities related to sustainability claims, deforestation and dispossession. Empirically, we draw on qualitative research in a village affected by the plantation. We confront and deconstruct the discursive framing of sustainable rubber production with our empirical findings. We show how the plantation restricts access to land and instead of providing additional income, is actually limiting development opportunities.     

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.     

How well is farmers’ social situation captured by sustainability assessment tools? A Swedish case study

Recent research indicates that sustainability assessment tools (SAT) for farms need to be contextually adapted to be acceptable and useful. Focusing specifically on social sustainability, this study sought to identify important aspects of relevance for Swedish (livestock) farmers’ social situation and compare these aspects with social indicators used in three existing SATs (RISE, SAFA, IDEA). A survey revealed that social issues of key importance for the self-reported overall life satisfaction of Swedish livestock farmers are: having a good financial situation, having a similar standard of living as others, not experiencing too much stress, having meaningful work, having decent working hours, and having a desirable family situation. Of the three SATs evaluated, RISE appears best equipped to capture the social situation of Swedish farmers but does not fully address the aspect of finding work meaningful. SAFA and IDEA both fail to capture many aspects of importance for describing the social situation of Swedish farmers. We present a novel method for testing the relevance of social indicators for farmers in a specific context. Applying this method before choosing, applying, and adapting SATs for farm-level sustainability assessments would increase the relevance of the social sustainability dimension, but deeper stakeholder engagement than offered by our survey is needed.     

An agenda for assessing and improving conservation impacts of sustainability standards in tropical agriculture

Sustainability standards and certification serve to differentiate and provide market recognition to goods produced in accordance with social and environmental good practices, typically including practices to protect biodiversity. Such standards have seen rapid growth, including in tropical agricultural commodities such as cocoa, coffee, palm oil, soybeans, and tea. Given the role of sustainability standards in influencing land use in hotspots of biodiversity, deforestation, and agricultural intensification, much could be gained from efforts to evaluate and increase the conservation payoff of these schemes. To this end, we devised a systematic approach for monitoring and evaluating the conservation impacts of agricultural sustainability standards and for using the resulting evidence to improve the effectiveness of such standards over time. The approach is oriented around a set of hypotheses and corresponding research questions about how sustainability standards are predicted to deliver conservation benefits. These questions are addressed through data from multiple sources, including basic common information from certification audits; field monitoring of environmental outcomes at a sample of certified sites; and rigorous impact assessment research based on experimental or quasi‐experimental methods. Integration of these sources can generate time‐series data that are comparable across sites and regions and provide detailed portraits of the effects of sustainability standards. To implement this approach, we propose new collaborations between the conservation research community and the sustainability standards community to develop common indicators and monitoring protocols, foster data sharing and synthesis, and link research and practice more effectively. As the role of sustainability standards in tropical land‐use governance continues to evolve, robust evidence on the factors contributing to effectiveness can help to ensure that such standards are designed and implemented to maximize benefits for biodiversity conservation.     

The impact of a cement company’s CSR programmes on the lifestyles of a rural community: a case study in the Ring 1 area in Tuban,East Java,Indonesia

The studies about patterns and impacts of a company’s corporate social responsibility (CSR) programmes on the local communities have been conducted in a number of developed countries. The similar studies, however, were still rarely conducted in developing countries, particularly in Indonesia. This study aims at discussing the impact of the CSR programmes of a cement company on the lifestyles of a rural community in six villages in Tuban district of East Java Province in Indonesia. The study was conducted from January to September 2015, using qualitative data collection and analysis. This study found that the presence of the cement company has made both positive and negative impacts to the rural community. For the positive impacts, we can see the development of infrastructure that makes the villages become more representative; the emergence of new business opportunities, such as food stalls and boarding houses; and the improvement of the quality of human resources through free health care, education, and religious activities. The supports from the cement company, however, have not been distributed equally among the villagers. In addition, we can also see the following negative impacts: the increase of social tense among the villagers due to the tight competition to obtain work in the cement company; the uneasy relation between the local people and the immigrants who work in the cement company; the decrease in the number of people working in agricultural sectors, as most of them have moved or wish to move to the cement company.     

Using conservation science to advance corporate biodiversity accountability

Biodiversity declines threaten the sustainability of global economies and societies. Acknowledging this, businesses are beginning to make commitments to account for and mitigate their influence on biodiversity and report this in sustainability reports. We assessed the top 100 of the 2016 Fortune 500 Global companies' (the Fortune 100) sustainability reports to gauge the current state of corporate biodiversity accountability. Almost half (49) of the Fortune 100 mentioned biodiversity in reports, and 31 made clear biodiversity commitments, of which only 5 were specific, measureable, and time bound. A variety of biodiversity-related activities were disclosed (e.g., managing impacts, restoring biodiversity, and investing in biodiversity), but only 9 companies provided quantitative indicators to verify the magnitude of their activities (e.g., area of habitat restored). No companies reported quantitative biodiversity outcomes, making it difficult to determine whether business actions were of sufficient magnitude to address impacts and were achieving positive outcomes for nature. Conservation science can advance approaches to corporate biodiversity accountability by helping businesses make science-based biodiversity commitments, develop meaningful indicators, and select more targeted activities to address business impacts. With the biodiversity policy super year of 2020 rapidly approaching, now is the time for conservation scientists to engage with and support businesses in playing a critical role in setting the new agenda for a sustainable future for the planet with biodiversity at its heart.     

A Bayesian hierarchical approach to quantifying stakeholder attitudes toward conservation in the presence of reporting error

Stakeholder support is vital for achieving conservation success, yet there are few reliable mechanisms to monitor stakeholder attitudes toward conservation. Approaches used to assess attitudes rarely account for bias arising from reporting error, which can lead to falsely reporting a positive attitude toward conservation (false-positive error) or not reporting a positive attitude when the respondent has a positive attitude toward conservation (false-negative error). Borrowing from developments in applied conservation science, we used a Bayesian hierarchical model to quantify stakeholder attitudes as the probability of having a positive attitude toward wildlife notionally (or in abstract terms) and at localized scales while accounting for reporting error. We compared estimates from our model, Likert scores, and naïve estimates (i.e., proportion of respondents reporting a positive attitude in at least 1 question that was only susceptible to false-negative error) with true stakeholder attitudes through simulations. We then applied the model in a survey of tea estate staff on their attitudes toward Asian elephants (Elephas maximus) in the Kaziranga–Karbi Anglong landscape of northeast India. In simulations, Bayesian model estimates of stakeholder attitudes toward wildlife were less biased than naïve estimates or Likert scores. After accounting for reporting errors, we estimated the probability of having a positive attitude toward elephants notionally as 0.85 in the Kaziranga landscape, whereas the proportion of respondents who had positive attitudes toward elephants at a localized scale was 0.50. In comparison, without accounting for reporting errors, naïve estimates of proportions of respondents with positive attitudes toward elephants were 0.69 and 0.23 notionally and at local scales, respectively. False (positive and negative) reporting probabilities were consistently not 0 (0.22–0.68). Regular and reliable assessment of stakeholder attitudes–combined with inference on drivers of positive attitudes–can help assess the success of initiatives aimed at facilitating human behavioral change and inform conservation decision making.     

Social learning for sustainability: supporting sustainable business in Brazil regarding multiple social actors,relationships and interests

Finding solutions for complex environmental, economic and social issues in organisations relies on coordinated actions among several social actors that are involved in the sustainable development web and demands that they learn new business methods. In this scenario, which involves multiple social actors, relationships, contexts and interests, social learning has emerged as a hybrid approach to resolving complex environmental and social problems. Such an approach marks a different situation for organisations whose focus is not only on supporting such problem resolution but also on transforming such crises into opportunities to generate sustainable products and services. Thus, this study discusses how one of the largest companies in Latin America’s chemical segment formed a network with 23 social actors and is socially learning to deal with the dialectic between return on investments for its shareholders and benefits for its stakeholders. Research was conducted based on Boje’s narrative analysis. The data was built through interviews, informal conversations, textual and audio-visual documents and non-participant observation. This paper discusses the concept and describes the social learning process for sustainability (in this case, for sustainable agriculture) from the viewpoint of a for-profit organisation. In this manner, this study contributes to strengthening the connection between social learning and sustainability.     

A framework based on fuzzy AHP-TOPSIS for prioritizing solutions to overcome the barriers in the implementation of ecodesign practices in SMEs

Small and medium enterprises (SMEs) are under pressure to adopt sustainable practices in their business due to increasing environmental challenges. This study aims to identify and prioritize the solutions to overcome the barriers in the implementation of ecodesign practices in SMEs. This study helps the companies to develop and implement the strategies on priority using higher ranked solutions. In this study, a framework is proposed that is based on fuzzy analytical hierarchy process and fuzzy technique for order preference by similarity to ideal solution to rank the solutions that overcome the barriers in ecodesign implementation in SMEs. The proposed framework is illustrated by conducting a case study of an Indian ring and piston manufacturing company. This framework provides an effective support in the decision-making of the company for producing eco-friendly products through the implementation of ecodesign practices. Results of this study emphasize that training of designers to use different ecodesign tools is an essential practice for SMEs.     

Criteria and indicators for a bioenergy production industry identified via stakeholder participation

As bioenergy production expands and new bioenergy-based technologies emerge, there is a growing concern regarding the sustainability of their ecological and socioeconomic impacts. Comprehensive sustainability assessments are needed to address this concern and to assure that the development of the bioenergy industry meets sustainability goals. Most sustainability assessments for bioenergy are expert-driven, broad, and largely motivated by an interest in optimizing international trade in bioenergy. As a result, social and cultural sustainability targets are vague or underdeveloped. In this study, we developed a sustainability assessment for a regional bioenergy production industry in Upper Michigan, using stakeholder participation. Semi-structured interviews and focus group meetings were used to elicit participants’ concerns and opinion. These concerns were translated into sustainability Criteria and Indicators (C&Is), many of which could be supported with available science. Some of the C&Is identified by participants were unique to the region. Sustainability C&Is were broadly categorized into economic (C = 5; I = 22), environmental (C = 6; I = 12), social (C = 3; I = 9), policy and regulations (C = 3; I = 13), and institutional capacity (C = 4; I = 13). While participants could identify indicators for most of the criteria (many of which are also supported by existing literature), further research and validation will be necessary to identify measurable, practical, and bias-free indicators for all criteria.     

Higher education level teaching of (master’s) programmes in sustainable development: analysis of views on prerequisites and practices based on a worldwide survey

The concept of sustainable development (SD) has highly been debated since it was presented 25 years ago, with ‘hard science’ approaches on one side and more process-oriented approaches on the other side. Academic teaching in SD has emerged in response to this in very different contexts, partly mirroring this academic debate. Some master’s programmes in SD take a strong science approach, while other programmes focus on the process of implementing sustainability projects, sometimes connected with forms of action research and teaching. In this article, we identify diverse views on the concept of SD as well as views on most relevant modes of teaching. We discuss core competencies required for sustainability professionals in their working practices and we organise them in three main clusters: Know, Interact and Be (KIB). The article presents the results of a worldwide survey, which addresses these visions on the concept of SD, the capabilities needed for ‘sustainable development professionals’ and the teaching approach needed. The analysis is based on the responses of 54 lecturers and 287 students active in 34 SD master’s programmes on all continents. The results of this worldwide survey are discussed. We observe in practice some gaps between preferences and practice. Looking at what both lecturers and students see as essential topics to address, some topics get relatively less attention (like the population issue). The identified core competencies (KIB) are supported and all addressed in practice, while the ‘Be’ competencies receive relatively less attention. Suggested consequences for academic teaching include a further matching of programmes with perceived needs and bridging the gap between the experienced teaching approaches in practice with such identified needs.     

Influence of eco-innovation on Indian manufacturing sector sustainable performance

Manufacturing firms are striving to improve their sustainable performance in order to satisfy multiple stakeholders. Eco-innovation is a promising approach that decreases environmental impact and helps firms to increase their business value. There are several antecedents which help the firms to innovate and improve their triple bottom line performance. Among the antecedents, management and innovative practices are directly related to eco-innovation. It is not well known what practices and innovations help the firms to eco-innovate as well as to improve sustainable performance. Hence, the research objective of this paper is to identify the suitable combination of management and innovative practices that help firms to eco-innovate as well as to achieve overall sustainable performance. The paper develops an eco-innovation conceptual model which relates the management and innovative practices (antecedents) and overall sustainable performance (consequences) of eco-innovation using institutional theory. Using Indian manufacturing sector’s empirical data and Structural Equation Modelling (SEM) approach, this paper determines the effect of eco-innovation’s antecedents and consequences. In the Indian context, this study suggests that the role of management practice is more significant towards eco-innovation than innovative practices. The results reflect practitioners’ view on how to increase innovation rate and to focus more on social aspects. The finding suggests that training on environmental related practices could tackle innovation and social aspects in the Indian manufacturing sector context.     

基于足迹家族和行星边界的主要国家环境可持续性多维评价

足迹家族和行星边界都是国际可持续发展研究领域新近出现的热点概念。系统回顾了足迹家族和行星边界的概念缘起,首次提出了基于足迹家族和行星边界的环境可持续性概念及其评价框架。其中,足迹家族定义为：人类在自然资源消费和废弃物排放过程中占用的地球生态系统的再生和消纳能力;行星边界定义为：可供人类安全占用的地球生态系统的最大再生和消纳能力。由此,将环境可持续性定量描述为人类环境足迹小于或等于对应行星边界的情形,反之则为环境不可持续性。分析了该环境可持续性概念的6项基本特征：系统性、选择性、交互性、不确定性、尺度依赖性、赤字可权衡性。在此基础上,以全球30个主要国家为例,对提出的足迹家族-行星边界整合框架进行了实证应用。从与人类社会关系重大的环境问题入手,对各国在气候变化（碳排放）、水资源利用和土地利用3方面的环境可持续性进行了多维测度。结果显示：22国的碳排放呈现不可持续性,人均碳赤字最高为美国的26.1 t·a-1（以CO2当量计）;17国的水资源利用呈现不可持续性,人均水赤字最高为西班牙的1497.8 m3·a-1;15国的土地利用呈现不可持续性,人均土地赤字最高为荷兰的2.3 hm2·a-1。研究表明,碳排放的可持续性与社会经济发展水平关系密切,发达国家对气候变化的贡献明显大于发展中国家;水资源利用和土地利用的可持续性则更多地受各国人均资源禀赋制约。本研究对科学量化和比较不同国家的环境可持续性具有参考价值,该评价方法也适用于其他环境问题或国家以下尺度的核算分析。