Can the Sustainable Development Goals support nexus thinking in companies? The case of water

Editorial Material Multidisciplinary Sciences

Why we need a new economics of water as a common good

Johan Rockstroem et al.

Summary: Anthropogenic pressures and climate change are causing significant changes in water flows globally. To prevent catastrophe, there is a need for better understanding, new economic thinking, and an international governance framework.

NATURE (2023)

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Article Environmental Sciences

The mirage of integration: Taking a street-level perspective on the nexus approach

F. Aggestam et al.

Summary: The nexus approach, which integrates environmental management and governance, has not been widely implemented despite its potential. This article uses the 'street-level bureaucracy concept' to study the role of policymakers in a nexus project, based on interviews with international civil servants. Barriers and opportunities for adopting integrative thinking are identified, with factors influencing the process ranging from individual, organizational, contextual, and political factors to external actors. Individual factors are found to be the most significant, driven by implementation discretion, individual values, and norms. The article highlights the importance of perspective knowledge and a sound theoretical understanding of complex systems for improving adoption.

ENVIRONMENTAL INNOVATION AND SOCIETAL TRANSITIONS (2023)

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Article Business, Finance

Beyond water scarcity and efficiency? Water sustainability disclosures in corporate reporting

Jonathan Morris et al.

Summary: This research analyzes the corporate disclosures of 35 FTSE 100 companies to understand how companies communicate their understanding of water-related challenges and their responses. The findings identify variations in reporting across different sectors and the influence of legitimacy pressures on the narrative framing. The research highlights the need for policy implementation to integrate water-related topics into company reporting and to address under-reporting in large companies.

SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL (2023)

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Article Business

Organizations' engagement with sustainable development goals: From cherry-picking to SDG-washing?

Inaki Heras-Saizarbitoria et al.

Summary: This study analyzes the engagement of 1370 organizations from 97 countries with the SDGs, finding that the majority of organizations' engagement with the SDGs is superficial, indicating a process of SDG-washing to some extent.

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT (2022)

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Article Business, Finance

Benchmarking corporate water reporting in emerging economies: the case of Peru

Lisa Annita Bunclark et al.

Summary: This study conducted an analysis of corporate water reporting in Peru and found that the majority of companies' practices are incomplete, emphasizing the need for more focus on local water resource management. The main drivers for corporate water reporting in Peru appear to be pressure from international markets, regulation, and normative issues.

SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL (2022)

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Article Business

Corporate accountability for biodiversity and species extinction: Evidence from organisations reporting on their impacts on nature

Abeer Hassan et al.

Summary: The paper investigates the extent to which organisations disclose on accountability for biodiversity and species extinction, providing examples from forward-thinking companies and advocating for transparent disclosure. Results suggest that biodiversity loss and extinction can significantly affect social, economic, and financial viability for survival.

BUSINESS STRATEGY AND THE ENVIRONMENT (2022)

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Article Development Studies

SDGwashing: a critical view of the pursuit of SDGs and its relationship with environmental performance

Vera Ferron Vilchez et al.

Summary: This research aims to study the association between the pursuit of different nature SDGs and environmental performance. The results show that companies pursuing more environmental-focused SDGs differ in terms of environmental performance compared to those pursuing more social-focused SDGs. This provides empirical evidence for the existence of SDGwashing in international business.

JOURNAL OF ENVIRONMENTAL PLANNING AND MANAGEMENT (2022)

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Article Business

Improving companies' impacts on sustainable development: A nexus approach to the SDGS

Jan Anton van Zanten et al.

Summary: This paper introduces a nexus approach to corporate sustainability, emphasizing the need for companies to assess and manage their interactions with the Sustainable Development Goals in an integrated manner in order to improve their societal and environmental impacts and avoid trade-offs. Such systematic corporate sustainability strategies are essential for driving progress towards achieving the SDGs and preventing companies from engaging in SDG-washing.

BUSINESS STRATEGY AND THE ENVIRONMENT (2021)

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Review Business

Circular economy in corporate sustainability reporting: A review of organisational approaches

Katelin Opferkuch et al.

Summary: The study found a clear gap between circular economy and sustainability reporting, with existing reporting methods lacking explicit guidance on circular economy, leaving companies to choose performance assessment methods on their own.

BUSINESS STRATEGY AND THE ENVIRONMENT (2021)

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Article Green & Sustainable Science & Technology

Corporate contributions to the Sustainable Development Goals: An empirical analysis informed by legitimacy theory

Samanthi Silva

Summary: The research aims to analyze how companies address their contribution to the United Nations Sustainable Development Goals (SDGs) to manage their legitimacy, and found that most companies legitimize their contributions by mapping the SDGs to existing activities or using them as inspiration for future activities. However, these efforts mainly indicate symbolic disclosure without substantive changes to the business as usual.

JOURNAL OF CLEANER PRODUCTION (2021)

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Article Engineering, Environmental

An analytical framework to assess SDG targets within the context of WEFE nexus in the Mediterranean region

Anna Malago et al.

Summary: The study analyzed 29 case studies in the Mediterranean region, exploring potential success stories for WEFE nexus practices, with renewable energies playing a predominant role in sustainability. It is essential to ensure that both people and ecosystems benefit from a minimum amount of goods/qualities to achieve the highest positive impacts on economy, environment, and society.

RESOURCES CONSERVATION AND RECYCLING (2021)

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Review Environmental Sciences

Resilience Meets the Water-Energy-Food Nexus: Mapping the Research Landscape

Rick J. Hogeboom et al.

Summary: This paper reviews recent scientific publications at the intersection of resilience thinking and the water-energy-food nexus, examining the current status quo on the application of resilience thinking in WEF nexus studies, mapping the research landscape, and proposing a research agenda based on gaps in the current research. The paper identifies key conceptualizations of resilience and nexus framings used in studies, highlighting differences in scope, emphasis, integration level, and methodological foci. Promising avenues for future research include improving understanding of resilience in the WEF nexus, developing tools to measure resilience, bridging governance complexity, integrating resilience and nexus thinking, and considering development principles beyond resilience.

FRONTIERS IN ENVIRONMENTAL SCIENCE (2021)

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Article Environmental Sciences

Analysis of the Water-Energy Nexus of Treated Wastewater Reuse at a Municipal Scale

Cristina Santos et al.

Summary: The study compared the traditional water supply method with the alternative reuse of treated wastewater, showing that treated wastewater can save energy and reduce CO2 emissions. Using treated wastewater for non-potable purposes can significantly save costs, especially in scenarios like golf course irrigation.

WATER (2021)

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Article Business

The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score

Simone Pizzi et al.

Summary: This study investigates the impact of Directive 2014/95/EU on business reporting of the Sustainable Development Goals. The results show a positive relationship between a firm's SDG Reporting Score and various determinants, such as the presence of independent directors, expertise with non-financial reporting, and report length. Additionally, firms in environmental sensitive sectors achieve the highest levels of SDG Reporting Score.

BUSINESS STRATEGY AND THE ENVIRONMENT (2021)

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Article Business, Finance

Stakeholders and socially responsible supply chain management: the moderating role of internationalization

Matthias Damert et al.

Summary: This study examines how stakeholder pressures and company's level of internationalization influence the implementation of socially responsible supply chain management practices. By developing an SR-SCM performance index, the study finds that stakeholder pressures vary in effectiveness with regard to SR-SCM strategies and stakeholder types, with more internationalized companies tending to adopt more practices.

SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL (2021)

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Review Business