Search

This paper aims to analyze the impact of standardized sectoral guidelines on the quality of port authorities’ (PAs) sustainability reporting. Sustainability reporting is a way of meeting stakeholder information demands about the economic, social, and environmental impact of port cluster activities. We claim that such guidelines do not always guarantee the quality of reporting, whenever organizations merely comply with their contents. Our study uses content analysis of the sustainability reports of 25 PAs in Spain, and it constructs two indices to measure the quality of the information disclosed: a quantitative index (the adherence index) and a qualitative index (the quality index). The existence of national port sector guidelines, coupled with regulations requiring sustainability reporting, places the Spanish case in a unique setting to study the implementation of port-specific guidelines for sustainability reporting. Our findings suggest that the provision of social and environmental information should be strengthened, especially considering the environmental impacts of port activities. Cluster analysis is also used to classify the sampled PAs based on our quality index and its influencing factors. Our results highlight the need to incorporate stakeholder engagement and dialogue in sustainability reporting processes, as this results in improved reporting quality. It is hoped that our findings help policymakers, legislators, and standardization bodies in developing their proposals on the content of reports, as well as improving the quality of PA reporting.

The aim of this study is to provide useful knowledge to policy makers and practitioners on how to promote the practices of sustainability transparency in local governments, based on the influence o...

This article contributes to the debate on the social and economic impacts generated by tourism activities using a methodology that is still insufficiently explored in the field of tourism and the impacts that this causes: social return on investment (SROI). Using the analysis of a case as a guiding thread, this article shows how the application of this methodology allows one to know in depth the social value that an emblematic palace (one of the main tourist attractions of a city in the south of Spain that was designated as a United Nations Educational, Scientific, and Cultural Organization [UNESCO] World Heritage Site) brings, the changes experienced by the interest groups that interact with it, and the theory of change that promotes the very existence of the palace. Its results and conclusions can also inform policies and strategies of these other actors related to the intervention.

[Abstract]: : The concepts of social value creation and sustainability are acquiring a growing relevance in the vision shared by the tourism industry’s major stakeholders. Our aim was to determine a hybrid impact-value model capable of measuring tourism product sustainability through the use of indicators and the impact of stakeholder actions during the process of creating and generating products. An initial static vision of sustainability is complemented by a second dynamic vision, based on the measurement of value and change. The proposed model includes the same stakeholders, dimensions and indicators for both approaches. This standardization enhances the robustness of the model and its potential as an analysis instrument. After reviewing the considerable number of possible impact measurement techniques, we opted for the versatile methodology known as Social Return on Investment (SROI).

The Global Code of Ethics for Tourism (GCET) is the sectorial reference tool in sustainable and value-based management for tourism stakeholders. The objective of this research is to analyze the adoption of the code and the extent of its development so far. The content analysis of 115 Spanish hotel chain web pages allowed us to know the extent to which hotel chains are responding to the GCET's principles. The results show that adherence to the code improves the transparency of hotel chains and the differences found according to the geographic scope of the chains confirm that their actions depend on the socio-economic and cultural context of their setting. This study supports the promotion of this tool as a way to achieve sustainable economic development, since the Code acts as a guide for ethical and sustainable behaviour of organisations, clarifying stakeholders’ expectations.

The current crisis puts pressure on companies to be more transparent about their business model, their value proposal, their risks and future impacts with a short, medium and long term focus. To address this need for transparency and with the aim of providing a common framework to meet all these needs, The International Integrated Reporting Committee (IIRC) has developed a framework called Integrated Reporting (IR). The objective of this research is to understand the state of affairs in the level of attention of the principles of Integrated Reporting in the industrial companies which have adopted this initiative in their communications concerning the achievement of a sustainable environment. The results show that, despite the efforts of the analyzed companies to address the guiding principles, they still have a long way to go, especially in relation to the principle of “conciseness”. It has also been proven that the companies analyzed were not influenced by the environment relating to the level of attention given to the incorporation of this type of reporting. La crisis actual presiona a las empresas para que sean más transparentes acerca de su modelo de negocio, su propuesta de valor y sus riesgos e impactos futuros con un enfoque de corto, medio y largo plazo. Para atender esta necesidad de transparencia y con el ánimo de ofrecer un marco común que responda a todas las necesidades, The International Integrated Reporting Committee (IIRC) ha desarrollado un marco de referencia denominado Integrated Reporting (IR). El objetivo de esta investigación es conocer el estado de la cuestión en cuanto al nivel de atención de los principios del Reporting Integrado en las empresas industriales que han incorporado esta iniciativa en su comunicación respecto a su actuación para el logro de un entorno sostenible. Los resultados del estudio demuestran que, a pesar de los esfuerzos realizados por las empresas analizadas por atender los principios orientadores, aún les queda mucho camino por recorrer, principalmente en relación al principio «Concisión». Además, se ha contrastado que las empresas analizadas no han sido influidas por el entorno en relación con el nivel de atención prestado a la incorporación de este tipo de reporting.

Purpose – The purpose of this paper is to propose an analytical model that shows causal relationships between the amount and nature of information on strategies and the governance of city councils, as well as the contents of different dimensions of sustainability that are disclosed on the websites of local governments in big European cities. This model could reveal if the information is disseminated in a homogeneous and coordinated way and could improve the quality of the information, its coherence and its comparability. Design/methodology/approach – The authors have designed a questionnaire with 75 variables from the Global Reporting Initiative proposal to specify information disclosed on sustainability. The level of information about each of these variables has been gathered by consulting the contents published on the websites of the 142 local governments in the sample. Finally the authors propose a model about the cause-effect relationships between the amount and nature of the information in different dimensions of sustainability on the websites of large cities’ local governments based on the structural equation modelling methodology. Findings – The model obtained reveals that there is coherence in the sustainability information disclosed by large European cities on their websites. However, it is demonstrated that the relations between the amount of information about strategies and the dissemination of information on each of the dimensions of sustainability (economic, social and environmental) do not have the same intensity. Originality/value – The proposed model can be useful as a reference framework to structure online information supplied in a balanced and comprehensive way. This conceptual model can suggest ways for sustainable improvements based on the experience of analysed local governments.

Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.

This paper analyses the practices of disclosure of sustainability information by European local governments, with specific reference to the websites of major European cities, classed as Anglo-Saxon (English-speaking) or Nordic, according to the prevailing administrative culture. The empirical results obtained show that the local governments analysed are using their websites to disclose information regarding sustainability policies, a trend that is more pronounced in the Anglo-Saxon countries than in the Nordic ones. Our conclusions show that the respective traditions of these countries may influence their development of practices of transparency and accountability with respect to sustainability. We have identified some steps to improve the transparency about sustainability in local governments, and have designed a model sustainability report, identified the types of stakeholders and studied their information needs.

Sustainability and social responsibility (SR) have emerged as a new way of managing all types of organizations. It is necessary that the resulting policy be integrated transversely in the control processes. The environment is especially demanding of higher education institutions (HEIs) and universities when it comes to behaving in a socially responsible manner due to their great influence in society. Many universities have adhered to the United Nations Global Compact (UNGC) principles to prove their commitment and gain legitimacy. The Communication on Progress (COP) is a management tool that helps to understand the level of implementation of the principles. Furthermore, COP analysis aids in establishing a process of continuous improvement in the management of the impacts that institutions have on their stakeholders. The aim of this study was to analyze the Spanish universities that have joined the Global Compact. Through a descriptive methodology, we identified the aspects that reflect this commitment and how this is integrated into their operational and educational processes. The results have shown that it is necessary to promote the integration of different international initiatives to guide the SR of universities. There are deficiencies in their SR management systems that prevent them from being more transparent, and it was found that in some cases, they are not aware of the implications the commitment can have in developed countries.

Higher education institutions worldwide have begun to embrace sustainability issues and engage their campuses and communities in such efforts, which have led to the development of integrity and ethical values in these organizations and their relationships with stakeholders. This study provides a literary review of the concept of University Social Responsibility (USR) and sustainability programs worldwide, grouped into eight research streams: conceptual framework, strategic planning and USR, educating on USR, spreading USR, reporting and USR, evaluation of USR, barriers and accelerators and case studies. The aforementioned research streams served as a context to explore best practices in sustainability on a global basis.