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In today's globalized world, characterized by complex supply chain networks, integrating sustainability supply chain risks into the corporate assessment models seems crucial. To tackle the global challenges this paper presents a Sustainability Risk Assessment Framework that allows measurement of environmental and social risks upstream and downstream, along global supply chains, using a combination of quantitative methods (environmental and social footprint computing tools) and qualitative methods (hotspots analysis) from three dimensions (by scenarios, by product components, by lifecycle stage). To test this framework this study focuses on the mobile phone industry, due to the importance of its environmental and social impacts. The results show the low impact of recycling strategies in environmental terms and social terms on the mobile phone industry. Fostering re-use strategies by companies will substantially improve their impacts. This framework overcomes some of the weaknesses of the corporate sustainability risk assessment methodologies, combining quantitative methods and qualitative methods. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle and stakeholder expectations. Design/methodology/approach: This research uses an exploratory approach based on content analysis, a case study and descriptive and inferential statistics. Findings: Three key findings come out of this research. First, the results indicate that HEIs use diverse criteria for grouping stakeholders and that stakeholder engagement is a heterogeneous process. Second, the expectations of internal stakeholders align with the material aspects of SR. Finally, among internal stakeholders, students and academics disagree on the prioritisation of some sustainability aspects, with non-academic staff adopting an intermediate position. Practical implications: This analysis improves our knowledge of stakeholder engagement in HEIs. It helps to identify the relevant impacts of stakeholder engagement, enhances the quality of reporting and encourages a real dialogue with stakeholders. Originality/value: The study examines stakeholder engagement and how the materiality principle is adopted by HEIs through SR. Furthermore, it compares these results with stakeholder expectations, considering the discrepancies between stakeholders. The results open the way to future research to explore the potential conflicts and collaborations between and within stakeholders to advance towards more sustainable institutions in the higher education sector.

Purpose: This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading position in sustainability. Design/methodology/approach: The study applies a content analysis procedure based on a proposed analytical framework to codify the commitment and the SDG integration. In order to analyze the consistency of the integration, this study has provided a "SDG integration" score based on fuzzy inference systems methods. The companies in the sample have been identified as benchmarks in terms of sustainability in a specific region of Spain. Findings: The findings show a lack of formality regarding the SDG commitment at the highest decision-making level and a low level of SDG integration in the reporting and management systems. These results are mainly explained because the most companies do not prioritize according to the materiality analysis and those SDGs more reported have not been deployed along targets and KPIs in a consistent way. Research limitations/implications: The results provide practical implications that help to overcome the limitations in terms of comparison and consistency of the SDGs-reported information. It also illustrates how the leading sustainable companies are doing the SDG reporting and suggests which elements could be improved to promote a consistent integration of the SDGs in the management systems. Originality/value: This study provides new work lines in the promotion of an effective SDG-business reporting based on a robust management structure that allows an alignment among the SDG-business decisions based on a normative, strategic and operational approach. [ABSTRACT FROM AUTHOR]

Solutions will be effective if they are aligned with the problems that they are trying to solve. This paper studied the most relevant social impacts of the textile industry and how appropriately textile companies manage these social impacts, in order to achieve greater social sustainability in global supply chains. Therefore, we attempted to determine whether companies belonging to the textile product lifecycle identify and manage social impacts in keeping with the most relevant social hotspots in the supply chain of the textile industry. A consistency analysis was conducted based on the management of social indicators at the company level (identified through the analysis of contents of their sustainability reporting) connected with social impact categories defined in the Guidelines for Social Life Cycle Assessment of products provided by the United Nations Environment Programme, and the Society of Environmental Toxicology and Chemistry, and on the technical results obtained by the textile sector through the Social Hotspots Database. The results showed a predominant inconsistency between the main social hotspots of the textile industry showed in the footprint analysis and the social indicators specifically reported by the sector. This paper contributes to the literature about what sustainability management implies along global supply chains, emphasizing the need to advance in a consistent and science-based integration of social hotspots at the sectoral level and social management practices at the company level. In addition, the study could be relevant for companies belonging to complex and global supply chains, since it contributes towards enhancing the knowledge of science-based methodologies, as social life cycle assessments, for identifying, managing, and reporting their social hotspots. [ABSTRACT FROM AUTHOR]

The development of sustainable finance favors the appearance of environmental, social, and governance (ESG) rating agencies as providers of ESG information and tools for measuring the contribution of companies to sustainable development. This paper attempts to show whether assessment methods adopted by eight ESG agencies are consistent with the Integrative ESG Sustainable Value Framework proposed according to the literature and sustainable business models (SBMs) conceptualization. An exploratory research analyzes whether these methods are identifying and/or driving more SBMs that contribute to promote the creation of sustainable value, seeking to generate economic, social, and environmental value. Results indicate that ESG rating agencies identify the short‐term results in the internal organizational perspective mainly in the environmental dimension, whereas social aspects are emphasized from the external organizational perspective. However, ESG rating agencies are not driving a more SBMs that must integrate ESG criteria in a holistic way with a short‐term and long‐term perspective. [ABSTRACT FROM AUTHOR]