DISCLOSURE OF SUSTAINABLE DEVELOPMENT RESULTS BY CERTIFIED PORTUGUESE ORGANIZATIONS IN QUALITY, ENVIRONMENTAL, AND OCCUPATIONAL HEALTH AND SAFETY
Integrated Management System (IMS) supported by Management Systems Standards (MSSs) of the International Organization for Standardization (ISO), such as quality (ISO 9001), environmental (ISO 14001), and occupational health and safety (ISO 45001), is an important tool for approach the Sustainable De...
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| Format: | Article |
| Language: | English |
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Center for Quality, Faculty of Engineering, University of Kragujevac, Serbia
2025-03-01
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| Series: | International Journal for Quality Research |
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| Online Access: | http://ijqr.net/journal/v19-n1/17.pdf |
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| author | Filipe Carvalho Luis Fonseca Gilberto Santos |
| author_facet | Filipe Carvalho Luis Fonseca Gilberto Santos |
| author_sort | Filipe Carvalho |
| collection | DOAJ |
| description | Integrated Management System (IMS) supported by Management Systems Standards (MSSs) of the International Organization for Standardization (ISO), such as quality (ISO 9001), environmental (ISO 14001), and occupational health and safety (ISO 45001), is an important tool for approach the Sustainable Development (SD) in the organizations. Thus, the purpose of this research is twofold. First, it aims to qualify and quantify all the SD results (SDRs), that is, the Economic, Environmental, and Social (EES) results, which are disclosed to interested parties by the top management of 235 certified Portuguese organizations in Quality, Environmental, and Occupational Health and Safety (QEOHS). Second, it seeks to determine the profile of the organizations (QEOHS) in which the disclosure of SDRs (i.e., EES results) is more prominent. The research methodology was based on applying the content analysis method to qualify and quantify the disclosure of SDRs in institutional reports published on the institutional website. Holistically, the obtained results were grounded and commented on the theoretical assumptions that support the organizational theories (i.e., stakeholder theory, legitimacy theory, institutional theory, and resource-based view theory). |
| format | Article |
| id | doaj-art-a1853d1bdce0406ab9b61949478889d1 |
| institution | Kabale University |
| issn | 1800-6450 1800-7473 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Center for Quality, Faculty of Engineering, University of Kragujevac, Serbia |
| record_format | Article |
| series | International Journal for Quality Research |
| spelling | doaj-art-a1853d1bdce0406ab9b61949478889d12025-02-11T14:57:36ZengCenter for Quality, Faculty of Engineering, University of Kragujevac, SerbiaInternational Journal for Quality Research1800-64501800-74732025-03-0119124728010.24874/IJQR19.01-17DISCLOSURE OF SUSTAINABLE DEVELOPMENT RESULTS BY CERTIFIED PORTUGUESE ORGANIZATIONS IN QUALITY, ENVIRONMENTAL, AND OCCUPATIONAL HEALTH AND SAFETYFilipe Carvalho 0https://orcid.org/0000-0003-0234-4547Luis Fonseca 1https://orcid.org/0000-0001-5668-0656Gilberto Santos 2https://orcid.org/0000-0001-9268-3272Polytechnic University of Cávado and Ave, Barcelos, Portugal Polytechnic of Porto, Porto, Portugal Polytechnic University of Cávado and Ave, Barcelos, Portugal Integrated Management System (IMS) supported by Management Systems Standards (MSSs) of the International Organization for Standardization (ISO), such as quality (ISO 9001), environmental (ISO 14001), and occupational health and safety (ISO 45001), is an important tool for approach the Sustainable Development (SD) in the organizations. Thus, the purpose of this research is twofold. First, it aims to qualify and quantify all the SD results (SDRs), that is, the Economic, Environmental, and Social (EES) results, which are disclosed to interested parties by the top management of 235 certified Portuguese organizations in Quality, Environmental, and Occupational Health and Safety (QEOHS). Second, it seeks to determine the profile of the organizations (QEOHS) in which the disclosure of SDRs (i.e., EES results) is more prominent. The research methodology was based on applying the content analysis method to qualify and quantify the disclosure of SDRs in institutional reports published on the institutional website. Holistically, the obtained results were grounded and commented on the theoretical assumptions that support the organizational theories (i.e., stakeholder theory, legitimacy theory, institutional theory, and resource-based view theory).http://ijqr.net/journal/v19-n1/17.pdfsustainable development results (sdrs)economicenvironmentaland social (ees)management systems standards (msss)integrated management systems (imss)global reporting initiative (gri)content analysisinstitutional reportsorganizational theories |
| spellingShingle | Filipe Carvalho Luis Fonseca Gilberto Santos DISCLOSURE OF SUSTAINABLE DEVELOPMENT RESULTS BY CERTIFIED PORTUGUESE ORGANIZATIONS IN QUALITY, ENVIRONMENTAL, AND OCCUPATIONAL HEALTH AND SAFETY International Journal for Quality Research sustainable development results (sdrs) economic environmental and social (ees) management systems standards (msss) integrated management systems (imss) global reporting initiative (gri) content analysis institutional reports organizational theories |
| title | DISCLOSURE OF SUSTAINABLE DEVELOPMENT RESULTS BY CERTIFIED PORTUGUESE ORGANIZATIONS IN QUALITY, ENVIRONMENTAL, AND OCCUPATIONAL HEALTH AND SAFETY |
| title_full | DISCLOSURE OF SUSTAINABLE DEVELOPMENT RESULTS BY CERTIFIED PORTUGUESE ORGANIZATIONS IN QUALITY, ENVIRONMENTAL, AND OCCUPATIONAL HEALTH AND SAFETY |
| title_fullStr | DISCLOSURE OF SUSTAINABLE DEVELOPMENT RESULTS BY CERTIFIED PORTUGUESE ORGANIZATIONS IN QUALITY, ENVIRONMENTAL, AND OCCUPATIONAL HEALTH AND SAFETY |
| title_full_unstemmed | DISCLOSURE OF SUSTAINABLE DEVELOPMENT RESULTS BY CERTIFIED PORTUGUESE ORGANIZATIONS IN QUALITY, ENVIRONMENTAL, AND OCCUPATIONAL HEALTH AND SAFETY |
| title_short | DISCLOSURE OF SUSTAINABLE DEVELOPMENT RESULTS BY CERTIFIED PORTUGUESE ORGANIZATIONS IN QUALITY, ENVIRONMENTAL, AND OCCUPATIONAL HEALTH AND SAFETY |
| title_sort | disclosure of sustainable development results by certified portuguese organizations in quality environmental and occupational health and safety |
| topic | sustainable development results (sdrs) economic environmental and social (ees) management systems standards (msss) integrated management systems (imss) global reporting initiative (gri) content analysis institutional reports organizational theories |
| url | http://ijqr.net/journal/v19-n1/17.pdf |
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