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Sustainability Report Evolution: The Nestlé Case Study Applicability

Sustainability Report Evolution: The Nestlé Case Study Applicability

Teresa Eugénio, Susana Cristina Rodrigues, Marco José Gonçalves
Copyright: © 2020 |Pages: 23
ISBN13: 9781522598855|ISBN10: 1522598855|ISBN13 Softcover: 9781522598862|EISBN13: 9781522598879
DOI: 10.4018/978-1-5225-9885-5.ch010
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MLA

Eugénio, Teresa, et al. "Sustainability Report Evolution: The Nestlé Case Study Applicability." Mapping, Managing, and Crafting Sustainable Business Strategies for the Circular Economy, edited by Susana Serrano Rodrigues, et al., IGI Global, 2020, pp. 180-202. https://doi.org/10.4018/978-1-5225-9885-5.ch010

APA

Eugénio, T., Rodrigues, S. C., & Gonçalves, M. J. (2020). Sustainability Report Evolution: The Nestlé Case Study Applicability. In S. Rodrigues, P. Almeida, & N. Almeida (Eds.), Mapping, Managing, and Crafting Sustainable Business Strategies for the Circular Economy (pp. 180-202). IGI Global. https://doi.org/10.4018/978-1-5225-9885-5.ch010

Chicago

Eugénio, Teresa, Susana Cristina Rodrigues, and Marco José Gonçalves. "Sustainability Report Evolution: The Nestlé Case Study Applicability." In Mapping, Managing, and Crafting Sustainable Business Strategies for the Circular Economy, edited by Susana Serrano Rodrigues, Paulo Jorge Almeida, and Nuno Miguel Castaheira Almeida, 180-202. Hershey, PA: IGI Global, 2020. https://doi.org/10.4018/978-1-5225-9885-5.ch010

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Abstract

This chapter is a unique case study that aims to present the evolution of non-financial reporting in Nestlé Portugal from 2007 to 2016 with the aim to study in-depth the Nestlé sustainability report practices. This study proposes to identify the key milestones in the evolution of this type of report, to compare with the disclosure strategy of Nestlé international, to understand if this company follow the IIRC guidelines, to identify the contribution of the audit by an independent entity, to conclude if Nestlé contributes to the achieving of United Nations Sustainable Development Goals, and to identify if the awards Nestlé received matter in its sustainability initiatives. Public institutional information was preferably used, particularly the sustainability report and integrated report, processed with various work tools using the technique of content analysis. The conclusions made it possible to understand that Nestlé emerges as a company that integrates these issues into its strategy and can be a model for companies that wish to follow this report path towards sustainability.

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