Current deficiencies and paths for future improvement in corporate sustainability reporting

Current International Accountability Standards for sustainability reporting, such as The United Nations Global Compact and the Global Reporting Initiative are subject to criticism from both research and practice. Through interviews with key informants from audit firms and a systematic literature review, we identify major deficiencies in current corporate sustainability reporting practices. Based on these findings, we derive five propositions which address the need for future improvements. We conclude the article with an outlook on future paths for an improved sustainability reporting framework focusing on intra- and inter-organizational capabilities and best practices

Analysis of support of information systems for environmental management practices in enterprises with iso 14001: A multiple case study Análise do apoio dos sistemas de informação para as práticas de gestão ambiental em empresas com iso 14001 -estudo de múltiplos casos

The purpose of this article is to identify the contributions of Information Systems (IS) for environmental management practices, as well as the opportunities and challenges in this relation. Thus, we performed two case studies with Brazilian enterprises certified ISO 14001, by conducting interviews, document analysis and direct observation. As results, we present the identification of the main contributions of information systems for environmental management practices in the studied cases, the verification that a more advanced stage regarding IS is a factor that implies a more effective contribution, besides finding challenges and opportunities in this relation. The main contribution of this research consists of the presentation of a framework that identifies the support of information systems for environmental practices

Modelo de análise de investimentos para fabricação de produtos ecologicamente corretos Investment analysis model for green manufacturing

As pressões da sociedade, consumidores, governo e outras organizações no cuidado com o meio ambiente levam algumas empresas a adotar medidas sobre seus impactos ambientais. A decisão de cuidar das questões ambientais precede a escolha da forma de agir, podendo ser desde a seleção de insumos adequados até a certificação da ISO 14001. Para cada possibilidade de cuidados com o meio ambiente, a empresa necessita de recursos financeiros para viabilizar o projeto. O objetivo deste artigo é de apresentar um modelo de análise de viabilidade na fabricação de produtos com alguma preocupação ambiental. Considerando que nos modelos já existentes não é realizada uma mensuração do valor para os consumidores para dar suporte às decisões de investimentos sobre a variável ambiental nas organizações, este estudo busca preencher esta lacuna. O modelo proposto é composto por seis etapas. Espera-se que este modelo genérico possa servir de apoio para as organizações definirem o volume de investimentos necessários para uma equilibrada gestão ambiental.<br>Demands of society, consumers, government, and other organizations for care of the environment, have led some companies to adopt environmental impact measures. The decision about caring for the environment precedes the choice of measures to be taken, which include from the selection of appropriate inputs to the ISO 14001 certification. Funds are necessary for every potential environmental care project. The aim of this paper is to present a feasibility analysis model for environmentally conscious manufacturing. Considering the fact that there is no measurement of value for consumers in the existing models to support investment decisions on environment variables in organizations, this study seeks to bridge this gap. The proposed model consists of six steps. It is expected that this generic model can help organizations define the volume of investments required for a balanced environmental management