Strategic CSR: Framework for Sustainability through Management Systems Standards—Implementing and Disclosing Sustainable Development Goals and Results

Comment

Reply

The topic chosen is of a contemporary nature; the content is well-structured and analyzed. The paper contributes to the research in this area and opens an additional perspective by connecting SDGs and SDRs of Portuguese companies with IMS

Dear Reviewer, Many thanks for your kind feedback.

Comment

Reply

The article contains new solutions and considers modern approaches that are the subject of discussions in the professional literature.

The manuscript will be of better quality if the authors make some additions:

Dear Reviewer, Many thanks for your kind feedback.

1) From the abstract it is not sufficiently clear what is the novelty of the study? Please describe this.

The text was enhanced according to Reviewer 2 comment: “First, it highlights the awareness of SD goals and results publications within organizations with certified Management Systems Standards, therefore supporting the integration of the SDGs within those organizations, and second, it stimulates the demonstration of their impacts on the SDGs (the SDRs)“.

2) The introduction section is too extensive. Move part of the text to a literature review. Follow the guidelines for contributors.

Dear Reviewer 2, quoting from the journal guidelines, “The introduction should briefly place the study in a broad context and highlight why it is important. It should define the purpose of the work and its significance. The current state of the research field should be carefully reviewed, and key publications cited. Please highlight controversial and diverging hypotheses when necessary. Finally, briefly mention the main aim of the work and highlight the principal conclusions “. Given the broad scope of this study, encompassing Sustainable development goals and results disclosure of Integrated Management Systems Standards, we felt the need for a more extended introduction that can cover the research subjects and make it “comprehensible to scientists outside your particular field of research“.

Furthermore, the Literature review section has a more focused scope, mainly the communication on SD, the SDGs and the SD through MSs and the communication through MS & Institutional reports. This manuscript was reviewed by four esteemed Reviewers, with two accepting it as is and the other two highlighting some minor revisions. Hence, we would like to avoid making significant changes at this stage and ask your comprehension to leave the introduction as it is.

3) line 119-121 Note the phrase However, barriers such as resource limitation, the COVID-19 pandemic [39], and the war in Ukraine [40] have negatively impacted the SDGs fulfilment with adverse outcomes for humankind and the planet.

Are other military conflicts affecting the SDGs? There are over 20 armed conflicts still smouldering on the planet today. There are wars in Syria, Iraq, Yemen, and the Central African Republic.

Unfortunately, your comment is true. We change the text as follows: “and wars and conflicts such as the Ukraine war [40] have negatively impacted the SDGs fulfilment with adverse outcomes for humankind and the planet”.

4) describe the limitations of the study more broadly, since the manuscript considers the experience of a single country, the results cannot be applied to any case

Dear Reviewer: we reviewed adjusted the following text accordingly: “The research sample size and the limited number of institutional reports analyzed, and the single country scope, are limitations and restrictions that affected the present investigation. However, since MSSs certified organizations should comply with international validated requirements and the corresponding certification bodies are subject to the accreditation schemes, ensuring confidence and the compliance with the applicable MSs requirements, the study results can be generalized to similar certified organizations worldwide.

Finally, we propose as possible future developments of this investigation the realization of similar studies with post COVID 19 data and with certified organizations from other countries to assess different countries’ patterns and the possible generalization of this research results. “

Comment

Reply

This study proposes a framework to integrate Sustainability within Management Systems Standards and subsequently implement and disclose Sustainable Development goals and results. The manuscript isorganized into 6 sections: section 1 – describes the content analysis process, Section 2 addresses the Literature review; Section 3 presents the Materials and Methods; Section 4 exposes the Results; Section 5shows the Discussion; and Section 6 reveals and highlights the Conclusions of the study and presents the mains limitations, restrictions, and recommendations for further research. The authors are very well organized, and the manuscript is very interesting. The content is explicit, and the research topic is original, even though the subject of sustainability/integrated reporting or GRI is on everyone's agenda. The authors are doing a fantastic job with the literature review, which is very comprehensive. Also, following the methodology structure, there are three research questions and no hypothesis. So, I recommend, for a better understanding, just one research question and three Hypotheses to be developed. Figure 4 is missing (line 567), or there is another issue regarding the numbering of figures in the manuscript (see figures 4/ 5 and 6).

Dear Reviewer, Many thanks for your kind feedback. The numbering of tables and figures was checked.

We have chosen Research Questions for this study since they are more flexible and allow researchers to gain a deeper understanding of the subject without necessarily having a predefined expectation or hypothesis. Hypotheses are based on predictions and expectations derived from existing theories, literature, or prior observations. However, we acknowledge that the results obtained from answering research questions can lead to developing new hypotheses or inform future studies. Hence, we ask for your comprehension to remain with the proposed RQs for the present study in line with the feedback from the other three Reviewers.

Comment

Reply

The study, supported by content analysis, highlights that the four more frequently disclosed SDGs are “life on land“, “industry, innovation, and infrastructure”, “responsible consumption and production”

And “partnerships for the goals”. Conversely, the four SDRs most frequently disclosed are “employment”, “economic performance”, “anti-corruption” and occupational health and safety”. Hence, SDGs disclosure emphasizes the environmental dimension, while SDRs disclosure highlights the social dimension (economic dimension present in both SDGs and SDRs).

The measurements and tools used by the authors appear to be valid. The results are detailed with statistical confirmation of the results.

The discussion is of adequate length and includes the essential findings of the study. The discussion can be supplemented with additional literature to enrich the authors' arguments.

Dear Reviewer, Many thanks for your kind feedback. We have an overall references list of 122 works and approx. 25% are referred to during discussion based on their relevance. Nevertheless, if the estimated Reviewer finds any significant work missing, please let us know.