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Corporate sustainability reporting and the relations with evaluation

datacite.subject.sdg17:Parcerias para a Implementação dos Objetivos
dc.contributor.authorRamos, Tomás B.
dc.contributor.authorCecílio, T.
dc.contributor.authorDouglas, Calbert H.
dc.contributor.authorCaeiro, Sandra
dc.date.accessioned2014-01-27T19:32:09Z
dc.date.available2014-01-27T19:32:09Z
dc.date.issued2013
dc.description.abstractThis paper assesses how sustainability reporting practices have been adopted in organizations which operate in a Southern European country, Portugal, and how those practices are related with environmental management and evaluation systems. A questionnaire survey was carried out in 2006, involving a statistical population of 69 firms, specifically the member companies of the Business Council for Sustainable Development Portugal, the Portuguese branch of the World Business Council for Sustainable Development. The questionnaire survey was designed to assess: (i) the use of environmental management systems (EMS) and environmental performance evaluation (EPE) frameworks and (ii) practices connected with environmental and sustainability performance reporting, namely: report formats; regularity; key target audiences; reporting driving forces; guidelines; and future intentions. The results indicate that the environmental management system was a well-accepted environmental management tool. More than half of the companies surveyed had adopted environmental performance evaluation related frameworks. Corporate sustainability reporting was found to be a growing issue in a high number of organizations. Those companies that produce a sustainability/environmental report have an EMS and EPE in place. Most organizations in the study produced annual reports, in accordance with Global Reporting Initiative guidelines. Despite the increasing interest among organizations in the adoption of environmental and sustainability measurement and reporting practices, this issue was mainly confined to larger companies. The six Portuguese Small and Medium Enterprises analyzed show a poor environmental management and environmental performance evaluation and sustainability reporting profile. The findings show that they needed to be more engaged with these practices. Specific drivers must be used to enable these directions, including environmental education and raising awareness, since that is the first step toward improving the current scenario of reaching a better sustainable profile.por
dc.identifier.urihttp://hdl.handle.net/10400.2/2925
dc.language.isoengpor
dc.peerreviewedyespor
dc.publisherElsevierpor
dc.relation.publisherversionhttp://dx.doi.org/10.1016/j.jclepro.2013.03.002por
dc.subjectCorporate sustainabilitypor
dc.subjectMeasurement and reportingpor
dc.subjectEnvironmental performance evaluationpor
dc.subjectEnvironmental management systemspor
dc.subjectPortugalpor
dc.titleCorporate sustainability reporting and the relations with evaluationpor
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage328por
oaire.citation.startPage317por
oaire.citation.titleJournal of Cleaner Productionpor
oaire.citation.volume52por
person.familyNameCaeiro
person.givenNameSandra
person.identifier587808
person.identifier.ciencia-id8515-398A-D241
person.identifier.orcid 0000-0002-6079-3554
person.identifier.ridK-3886-2014
person.identifier.scopus-author-id6603297853
rcaap.rightsrestrictedAccesspor
rcaap.typearticlepor
relation.isAuthorOfPublicatione2a8250a-8f09-4f11-a04e-1a3056644ff3
relation.isAuthorOfPublication.latestForDiscoverye2a8250a-8f09-4f11-a04e-1a3056644ff3

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