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Soils form the basis for agricultural production and other ecosystem services, and soil management should aim at improving their quality and resilience. Within the SoilCare project, the concept of soil-improving cropping systems (SICS) was developed as a holistic approach to facilitate the adoption of soil management that is sustainable and profitable. SICS selected with stakeholders were monitored and evaluated for environmental, sociocultural, and economic effects to determine profitability and sustainability. Monitoring results were upscaled to European level using modelling and Europe-wide data, and a mapping tool was developed to assist in selection of appropriate SICS across Europe. Furthermore, biophysical, sociocultural, economic, and policy reasons for (non)adoption were studied. Results at the plot/farm scale showed a small positive impact of SICS on environment and soil, no effect on sustainability, and small negative impacts on economic and sociocultural dimensions. Modelling showed that different SICS had different impacts across Europe—indicating the importance of understanding local dynamics in Europe-wide assessments. Work on adoption of SICS confirmed the role economic considerations play in the uptake of SICS, but also highlighted social factors such as trust. The project’s results underlined the need for policies that support and enable a transition to more sustainable agricultural practices in a coherent way. article-number: 780 ispartof: Land vol:11 issue:6 status: published

The term "sustainable development" refers to a common philosophy that promotes the balance of human interests, economic development, environmental sustainability and the preservation of social and societal balances. Surprisingly, the path we could take, as well as what has been reflected in various media, would not limit long-term growth to the environmental cliff. Much has been written about sustainable development. Many social actors, institutions and organizations are calling for it. The environment is a public good that everyone enjoys without necessarily paying the price. This “free” approach has resulted in waste of natural resources and climate change that challenges our sustainable development opportunities. The objective of this article is to highlight the various challenges and concerns that hinder Morocco’s long- term development. This study reflects on the foundations and specificities of sustainable growth as a general solution to maintain the long-term viability of our environments, habitats and economies.

Government contaminated site regulators, as policy executors and makers, have a profound impact on the development of green and sustainable remediation (GSR), but their cognitive level of GSR has not been well-studied. China has some experience in the management of contaminated sites and has the foundation to promote GSR. This study was conducted in the form of a questionnaire to investigate the understanding of GSR among Chinese site regulators at different levels. The study found that there was still a lot of resistance to promoting GSR in China. Firstly, even though the regulators thought GSR was necessary in China, most of them did not know GSR very well or lacked practical experience. Secondly, existing national and provincial policy standards did not have a good balance between the environmental, social and economic aspects, but gave priority to the environmental factors. Thirdly, the lack of standard and regulatory requirements was the most significant barrier to the implementation of GSR. The results of the survey can provide a reference for China or other developing countries to implement GSR. Practitioners should provide more knowledge and cases for regulators, supplement national policies or improve the provincial and municipal policy system.

The Social Economy plays a fundamental role in the implementation and development of social innova-tion practices, especially in the field of cooperatives. In the case of agri-food cooperatives in the olive oil producing areas of Spain, a substantial share of the business is based around the social economy, with CIRIEC reporting a cooperativization rate of 70%. As such, there are increasing opportunities for these cooperatives to adopt tools that enable the potential development of social innovation actions. In the present article, we conduct a literature review to explore the definitions of social innovation provided in the last decade. We then analyse the results relating to a proposed model of social innovation applied to the olive oil industry, involving the participation of an expert panel composed of people with a position on the board of directors or managers of olive oil cooperatives and companies in the olive oil industry. From the analysis of the data collected, we identify four dimensions of Social Innovation that are particularly relevant to the olive oil industry: the Economic Dimension, the Cultural Dimension, the Environmental Dimension, and the Technological Dimension. These dimensions give rise to a methodological model for the implementation of Social Innovation actions in the olive oil industry.

La importancia del impacto de las empresas a nivel ambiental, social y económica en el entorno en el que se desempeñan se ha consolidado a través de los diferentes análisis, por ejemplo, los Objetivos de Desarrollo Sostenible, ODS, los cuales se orientan a que el mundo sea un lugar de conciencia; permitiendo obtener una visión clara de las empresas para aportar a la sociedad, más que generar utilidades propias. Como clave para la mejora continua y teniendo en cuenta el contexto anterior, la empresa Productos Químicos Panamericanos, PQP S.A, sede sevillana, Bogotá, requiere analizar sus capacidades, mitigar riesgos y aportar a la sociedad, esto se puede obtener a través de la propuesta de un modelo de negocio basado en la metodología Canvas sostenible, catorce áreas de intervención, que aportan una ruta diferente para fortalecer los procesos y establecer estrategias en las dimensiones ambiental, social y económica. En este sentido, se realizó una investigación que determino que la empresa no cuenta con un modelo de sostenibilidad, pues el indicador generado así lo demuestra, se plantean las relaciones entre las dimensiones de la sostenibilidad, se plantean los indicadores de gestión del modelo de sostenibilidad y se propone un plan de implementación. The importance of the impact of companies at an environmental, social and economic level in the environment in which they operate has been consolidated through different analyzes, for example, the Sustainable Development Goals, ODS, which are aimed at world is a place of consciousness; allowing to obtain a clear vision of companies to contribute to society, rather than generating their own profits. As a key to continuous improvement and taking into account the above context, the company Productos Químicos Panamericanos, PQP SA, Sevillana headquarters, Bogotá, needs to analyze its capabilities, mitigate risks and contribute to society, this can be obtained through the proposal of a business model based on the sustainable canvas methodology, fourteen areas of intervention, which provide a different route to strengthen processes and establish strategies in the environmental, social and economic dimensions. In this sense, an investigation was carried out that determined that the company does not have a sustainability model, as the indicator generated thus shows, the relationships between the dimensions of sustainability are raised, the management indicators of the sustainability model are raised and an implementation plan is proposed. Especialista en Gerencia de Proyectos Especialización

Este proyecto busca elaborar un diagnóstico de la situación actual del componente de sostenibilidad y definir una herramienta de medición de dicho componente para proyectos desarrollados en el sector de la construcción. La estructuración del documento partió de un levantamiento de información para la identificación de las variables a medir dentro del marco del concepto de sostenibilidad, identificando tres variables: Dimensión Ambiental, Dimensión Social y Dimensión Económica, cada una de ellas con su respectivo desarrollo y despliegue. Posteriormente se diseñó y aplico una herramienta de investigación (Encuesta) a 38 profesionales de diferentes carreras y con experiencia especifica entre 3 y más de 10 años en la ejecución de proyectos de construcción con la cual se hizo el respectivo análisis estadístico. This project seeks to prepare a diagnosis of the current situation of the sustainability component and define a measurement tool for said component for projects developed in the construction sector. The structuring of the document started from a survey of information to identify the variables to be measured within the framework of the sustainability concept, identifying three variables: Environmental Dimension, Social Dimension and Economic Dimension, each one with its respective development and deployment. Subsequently, a research tool (Survey) was designed and applied to 38 professionals from different careers and with specific experience between 3 and more than 10 years in the execution of construction projects with which the respective statistical analysis was made. Magister en Gerencia de Proyectos

The aim of this study is to explore the dimensions of sustainability that addressed the most within international standards and thereby present a life cycle perspective. The intent is to support life cycle assessment (LCA) practitioners in identifying case by case the standards to be used and the methods of considering life cycle concepts beyond environmental aspects. The first step was data screening. International standards were searched through the British Standards Institution (BSI) Group database by inserting the keywords “life cycle” and “life-cycle,” to include the greatest number of standards. The second step was data cleaning. The documents were selected by eliminating duplicate results and those standards not in force. The majority of the documents obtained were published by the International Organization for Standardization (ISO). After a content analysis, the third research step selected 54 standards for the following discussion based on the coherence of contents with the research topic. Finally, in the data categorization step, each standard was classified in terms of the dimensions of sustainability addressed, year of publication, and field of application. The results showed that the dimension of sustainability addressed most frequently is the environmental dimension, and it is associated with LCAs and ecological labels. The second dimension of sustainability is the economic dimension, and it is associated with technology development and the adoption of life cycle costing. This study shows that (i) the concept of life cycle is present in several standards with different meanings and applications, (ii) all the dimensions of sustainability are considered by the totality of the analyzed standards, and (iii) the environment is the dimension addressed the most.

The present study aims at analysing the sustainable growth in the agro-food cooperatives of Castilla-La Mancha (Spain). To this end, the study examines the impact of the corporate social responsibility (hereinafter CSR) on the performance of the agro-food cooperatives. CSR is analysed based on the three dimensions suggested by the triple bottom line approach: Economic dimension, social dimension, and environmental dimension. Results are analysed using a partial least squares regression (PLS-SEM). The main contributions are as follows: (1) The measurement of the CSR through the triple bottom line approach has proven to be appropriate for the agro-food cooperatives of Castilla-la Mancha, as it presents adequate values of reliability and validity, (2) these dimensions make up the CSR, although the environmental dimension is the most relevant one for the agro-food cooperatives of Castilla-La Mancha, and (3) CSR positively and significantly affects the performance of agro-food cooperatives, as it explains 39.2% of their variance, thus confirming a sustainable growth model for the agro-food cooperatives of Castilla-La Mancha.

The aim of this paper is to enhance our understanding of the relationship between sustainability and corporate image and reputation according to the legitimacy theory framework since the current academic literature does not have an understanding of how sustainability and corporate image and reputation interact. Authors conducted a survey to test the hypotheses. The study was tested using data collected from a sample of 382 Spanish consumers. The proposed hypotheses were analyzed through a structural equation model showing that sustainability plays a vital role as antecedent of both corporate image and reputation. Findings suggest that the economic, social and environmental domains of sustainability present a direct and positive relationship with both corporate image and reputation.

The purpose of this research was to examine empirically the effect of sustainability reporting disclosure on company performance. Sustainability reporting is a report that measures, discloses and shows the responsibility of the company to internal and external parties as an accountability form of organization performance in order to gain continuous development purpose. Sustainability reporting becomes trend and need for companies to disclose economic, environmental, and social performance to stakeholders. Samples used as many as 40 observations were derived from companies that consistently become ISRA (Indonesia Sustainability Reporting Award) nomination and listed in Indonesia Stock Exchange (BEI) during 2016-2017. Sustainability reporting measured by GRI (Global Reporting Initiative) continuous reporting guideline-G4 with 91 indicator items and financial performance measured by Return on Assets (ROA). The analysis method used was Multiple Linear Regression. The results of the research show that Economic Dimension Disclosure (EC) in sustainability reporting has effect on financial performance. Whereas, Environmental Dimension (EN) and Social Dimension (SO) have no effects. The condition indicates that sustainability reporting in short term has not been able to affect companies financial performance.

The Brazil has wind potential to be exploited able to diversify the national energy matrix. But the wind industry in the State of Paraiba is facing several problems that could threaten the sustainability of this sector, limiting the growth of this source in the state. This work has as problematic and objective to identify the level of sustainability of wind power venture Barra of Camaratuba-PB. So this applied study, of quali-quanti approach, and considering the purposes, exploratory, descriptive, with case study and statistical analysis. Data collection instruments is: search bibliographic, interviews, direct observation, document analysis and questionnaire. For data analysis was used the techniques of triangulation of data, Spearnam correlation test and analysis of fractals sustainability and analysis Swot. When investigating the community Barra of Camaratuba-PB identified the predominance of illiterate residents and of without qualification. The main economic activities of the region are fishing and agriculture. By applying fractals sustainability, it was found that the Economic-Social correlation obtained the highest number of corrections between variables, characterized as the main indicator for assessing the socio-economic sustainability of the community. The wind farm project has not generated employment and income, by contrast, increased local inequality. Had negative effects we on social, economic and environmental aspects: prevent the continuation of agricultural and livestock activities, withdraw the "man of the field", caused deforestation and / or suppression of local landscape and changes in the dunes. According to Agência Reguladora de Energia da Paraíba (ARPB), the state of Paraiba's has main bottleneck logistics infrastructure. About Superintendência de Administração do Meio Ambiente da Paraíba (SUDEMA), highlighted the lack of specific professional and regulations to guide the implementation of wind farms in the state of Paraiba. Therefore, it is concluded that there is sustainability of wind power venture Barra Camaratuba-PB. O Brasil tem potencial eólico a ser explorado e capaz de diversificar a matriz energética nacional. Porém, o setor eólico no Estado da Paraíba vem enfrentando diversos problemas que podem ameaçar a sustentabilidade desse setor, limitando o crescimento desta fonte no Estado. Esta pesquisa tem como problemática e objetivo identificar o nível de sustentabilidade do empreendimento eólico de Barra de Camaratuba-PB. É caracterizada por sua natureza aplicada, de abordagem quali-quantitativa, considerando fins, exploratória e descritiva, e os meios, bibliográfico, estudo de caso e de análises estatísticas. Os instrumentos de coleta de dados abrangeram a: pesquisa bibliográfica, entrevista, observação direta, análise documental e o questionário. Para a análise dos dados, foram utilizadas as técnicas de triangulação dos dados, teste de correlação de Spearnam e a análise dos fractais da sustentabilidade, e análise Swot. Ao investigar a comunidade de Barra de Camaratuba- PB, identificou-se a predominância de moradores semianalfabetos e a falta de qualificação da mão de obra. As principais atividades econômicas da região são a pesca e a agricultura. Ao aplicar os fractais da sustentabilidade verificou-se que a correlação econômica-social obteve maior número de correções entre as variáveis, caracterizando-se como o principal indicador para avaliar a sustentabilidade socioeconômica da comunidade. Ao contrário do esperado, o empreendimento eólico não gerou emprego e renda, contrariamente, aumentou a desigualdade local. Teve efeitos negativos nos aspectos sociais, econômicos e ambientais: impediu a continuidade das atividades agrícolas e pecuárias, afastou o homem do campo, provocou desmatamento e/ou supressão da paisagem local e alterações nas dunas. Segundo a Agência de Regulação do Estado da Paraíba (ARPB), o principal gargalo é a infraestrutura logística. Sobre a Superintendência de Administração do Meio Ambiente (Sudema), evidenciou-se a falta de profissionais e normativas específicas que norteiem a implantação dos empreendimentos eólicos no Estado da Paraíba. Portanto, conclui-se que não há sustentabilidade no empreendimento eólico de Barra de Camaratuba-Pb.

[Resumen] El objeto general del presente documento es analizar la situación actual de las entidades financieras españolas en materia de ética y de responsabilidad social corporativa (RSC). Se van a exponer las bases teóricas de ambos conceptos, permitiendo así desarrollar un análisis empírico de las actividades económicas, sociales y medioambientales de cada entidad. Para lograr este objetivo, el trabajo se ha divido en tres partes interconectadas entre sí, de forma que las dos primeras se corresponden con el marco teórico y suponen las bases sobre las que se desarrollará el estudio cuantitativo de la última parte. Así pues, primero se muestran las nociones básicas sobre ética y RSC, a continuación se aplica el marco teórico al sector bancario y finalmente se realiza un análisis empírico de ambos conceptos en la banca española. Los tres apartados citados se corresponden con otros tantos objetivos específicos. El apartado de nociones básicas se desarrolla con el fin de delimitar los conceptos de ética y de responsabilidad social, de forma que se definen ambos términos, se muestra su evolución normativa y se analizan las ventajas que suponen para una entidad. La aplicación de dicho marco teórico al sector bancario permite justificar las actuaciones de las entidades en materia social y medioambiental, analizar las dimensiones de su actuación y medir los requisitos que deben cumplir para considerarse éticas y socialmente responsables. Teniendo en cuenta toda esta base teórica, se realiza un análisis sobre la actuación de las principales entidades financieras del país, de forma que primero se analizan aquellas cuyo modelo de negocio se basa en la ética y la RSC y posteriormente se centra la atención en las denominadas entidades tradicionales, es decir, en aquellas en las que se prioriza la maximización del beneficio y la rentabilidad exigida por los accionistas. El trabajo se cierra con las principales conclusiones que se desprenden del marco teórico y del ejercicio empírico desarrollados en las tres partes. [Abstract] The main aim of this paper is to analyze the current situation of the Spanish financial institutions on ethics and corporate social responsibility (CSR). The theoretical basis of both concepts is to be exposed. In this way, an empirical analysis of economic activities, social and environmental aspects of each entity are going to be exposed. The work has been developed in three parts interconnected so that the first two correspond to the theoretical information and represent the basis, whiles the third one developed the quantitative study. So, the first chapter exposes the basics of ethics and CSR, the second one show the theoretical framework developed in the banking sector whiles in the last one an empirical analysis of both concepts is done in Spanish banking. The three sections correspond with as many specific objectives. The first section defines the concept of ethics and social responsibility, so that both terms are defined, their regulatory evolution shown and the benefits posed for an entity are analyzed. The theoretical framework in the banking sector can justify the actions of entities in social and environmental issues, analyze the dimensions of their performance and measure the requirements they must meet to be considered ethical and socially responsible. Given this entire theoretical basis, a performance analysis of the leading financial institutions in the country is made. It analyzes first those institutions whose business model is based on ethics and CSR and then the focus is on the performed called traditional entities, in those where profit maximization and profitability is required by shareholders. The work closes with the main conclusions obtained from theoretical and empirical framework developed. Traballo fin de mestrado (UDC.ECO). Banca e finanzas. Curso 2015/2016

The aim of this paper is to enhance our understanding of the relationship between sustainability and corporate image and reputation according to the legitimacy theory framework since the current academic literature does not have an understanding of how sustainability and corporate image and reputation interact. Authors conducted a survey to test the hypotheses. The study was tested using data collected from a sample of 382 Spanish consumers. The proposed hypotheses were analyzed through a structural equation model showing that sustainability plays a vital role as antecedent of both corporate image and reputation. Findings suggest that the economic, social and environmental domains of sustainability present a direct and positive relationship with both corporate image and reputation.

The objective of this research is to examine the quality of information disclosed from a sample of Brazilian listed companies, using a multidimensional construct based on economic, environmental and social dimensions of sustainability. The research design combines both quantitative and qualitative methods. The qualitative approach is used in the content analysis procedure and the quantitative is employed for statistical analysis. The target population consists of top 36 sustainable companies (ISE) and 24 with corporate governance practices (NM) in 2011. We find that 37% of the companies achieved score above 0.5; 30% between 0.26 and 0.5 and 33% scored below 0.25, being score zero the worst and one the best score. The best company scored 0.896 and the worst of the 60 companies scored 0.0167. Overall our statistical results confirm that ISE companies tend to disclose more information and in a more adequate way than NM, and in general, the companies are reporting the content in all the three dimensions with same quality level. Furthermore, companies from Infrastructure sector present better quality content reported when compared to Service companies. We conclude that a good sustainability report is directly related to the good content in all the tree dimensions, regardless the economic sector and these reports still have a big room for improvement, which echoes within the literature analyzed. Companies need to disclose their information in a more integrated way, addressing sustainability issues under the scope of business strategy. 6 10 62