An exploration of content and drivers of online sustainability disclosure: A study of Italian organisations

Detalhes bibliográficos
Autor(a) principal: Mura, Matteo
Data de Publicação: 2019
Outros Autores: Longo, Mariolina, Domingues, Ana Rita, Zanni, Sara
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/104463
Resumo: Authors would like to acknowledge the support of the research grant SPS Flagship ReIndustrialise Project, financed by EIT Climate KIC supported by EIT, a body of the European Union.
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spelling An exploration of content and drivers of online sustainability disclosure: A study of Italian organisationsBusiness sustainabilityEnvironmental and social disclosureIntangible assetsSustainability indicatorsGeography, Planning and DevelopmentRenewable Energy, Sustainability and the EnvironmentManagement, Monitoring, Policy and LawSDG 7 - Affordable and Clean EnergySDG 12 - Responsible Consumption and ProductionSDG 17 - Partnerships for the GoalsAuthors would like to acknowledge the support of the research grant SPS Flagship ReIndustrialise Project, financed by EIT Climate KIC supported by EIT, a body of the European Union.Organisations have been disclosing environmental and social information through different tools, including their websites. However, the type of environmental and social information that organisations disclose online, and what are the characteristics of those organisations is still not fully understood. This research aims to (a) identify which environmental and social information organisations disclose online; and (ii) explore drivers of the specific information disclosed. We collected data on sustainability disclosures from 2008 Italian organisations. Results show that overall the amount of environmental and social information disclosed online is low. However, organisational characteristics explain different contents of disclosure. Bigger organisations (in terms of revenues and number of employees), and with environmental and social certifications in place tend to disclose more environmental and social information. Also, consumer goods' organisations disclose mostly information related to the supply chain; whilst resource-intensive industries disclosemostly information on corporate social responsibility. This research shows that overall there is still a reserved attitude towards disclosing environmental and social information in Italian organisations, providing little information to stakeholders about environmental and social policies, strategies and practices. This study provides researchers and practitioners information on the content of sustainability information disclosed and possible drivers for their disclosure; this supports their understanding of the conditions where voluntary sustainability disclosure is more expected.CENSE - Centro de Investigação em Ambiente e SustentabilidadeRUNMura, MatteoLongo, MariolinaDomingues, Ana RitaZanni, Sara2020-09-21T22:16:52Z2019-06-212019-06-21T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10362/104463eng2071-1050PURE: 18870411https://doi.org/10.3390/su10023422info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:49:58Zoai:run.unl.pt:10362/104463Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:40:14.079981Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv An exploration of content and drivers of online sustainability disclosure: A study of Italian organisations
title An exploration of content and drivers of online sustainability disclosure: A study of Italian organisations
spellingShingle An exploration of content and drivers of online sustainability disclosure: A study of Italian organisations
Mura, Matteo
Business sustainability
Environmental and social disclosure
Intangible assets
Sustainability indicators
Geography, Planning and Development
Renewable Energy, Sustainability and the Environment
Management, Monitoring, Policy and Law
SDG 7 - Affordable and Clean Energy
SDG 12 - Responsible Consumption and Production
SDG 17 - Partnerships for the Goals
title_short An exploration of content and drivers of online sustainability disclosure: A study of Italian organisations
title_full An exploration of content and drivers of online sustainability disclosure: A study of Italian organisations
title_fullStr An exploration of content and drivers of online sustainability disclosure: A study of Italian organisations
title_full_unstemmed An exploration of content and drivers of online sustainability disclosure: A study of Italian organisations
title_sort An exploration of content and drivers of online sustainability disclosure: A study of Italian organisations
author Mura, Matteo
author_facet Mura, Matteo
Longo, Mariolina
Domingues, Ana Rita
Zanni, Sara
author_role author
author2 Longo, Mariolina
Domingues, Ana Rita
Zanni, Sara
author2_role author
author
author
dc.contributor.none.fl_str_mv CENSE - Centro de Investigação em Ambiente e Sustentabilidade
RUN
dc.contributor.author.fl_str_mv Mura, Matteo
Longo, Mariolina
Domingues, Ana Rita
Zanni, Sara
dc.subject.por.fl_str_mv Business sustainability
Environmental and social disclosure
Intangible assets
Sustainability indicators
Geography, Planning and Development
Renewable Energy, Sustainability and the Environment
Management, Monitoring, Policy and Law
SDG 7 - Affordable and Clean Energy
SDG 12 - Responsible Consumption and Production
SDG 17 - Partnerships for the Goals
topic Business sustainability
Environmental and social disclosure
Intangible assets
Sustainability indicators
Geography, Planning and Development
Renewable Energy, Sustainability and the Environment
Management, Monitoring, Policy and Law
SDG 7 - Affordable and Clean Energy
SDG 12 - Responsible Consumption and Production
SDG 17 - Partnerships for the Goals
description Authors would like to acknowledge the support of the research grant SPS Flagship ReIndustrialise Project, financed by EIT Climate KIC supported by EIT, a body of the European Union.
publishDate 2019
dc.date.none.fl_str_mv 2019-06-21
2019-06-21T00:00:00Z
2020-09-21T22:16:52Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/104463
url http://hdl.handle.net/10362/104463
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 2071-1050
PURE: 18870411
https://doi.org/10.3390/su10023422
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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