Strategic CSR: Framework for Sustainability trough Management Systems Standards - Implementing and Disclosing Sustainable Development Goals and Results

Abstract

This study proposes a framework to integrate Sustainability within Management Systems Standards and subsequently implement and disclose Sustainable Development goals and results. Moreover, it investigates the SD goals (SDGs) and results (SDRs) that Portuguese organizations with Integrated Management Systems (IMSs) disclose to their interest parties. The study, supported by content analysis, highlights that the four more frequently disclosed SDGs are “life on land“(50.0%), “industry, innovation, and infrastructure” (47.1%), “responsible consumption and production” (47.1%), and “partnerships for the goals” (47.1%). Conversely, the four SDRs most frequently disclosed are “employment” (82.4%), “economic performance” (79.4%), “anti-corruption” (64.7%), and “occupational health and safety” (61.8%). Hence, SDGs disclosure emphasizes the environmental dimension, while SDRs disclosure highlights the social dimension (economic dimension present in both SDGs and SDRs). Finally, the disclosure of SDGs and SDRs in institutional reports presents a positive and strong correlation that is statistically significant. Overall, the contributions of this research are twofold. First, it supports the integration of the SDGs within organizations, and second, it stimulates the demonstration of their impacts on the SDGs (the SDRs).