Expectations are high for digital technologies to address sustainability related challenges. While research into such applications and the twin transformation is growing rapidly, insights in the actual daily practices of digital sustainability within organizations is lacking. This is problematic as the contributions of digital tools to sustainability goals gain shape in organizational practices. To bridge this gap, we develop a theoretical perspective on digital sustainability practices based on practice theory, with an emphasis on the concept of sociomateriality. We argue that connecting meanings related to sustainability with digital technologies is essential to establish beneficial practices. Next, we contend that the meaning of sustainability is contextspecific, which calls for a local meaning making process. Based on our theoretical exploration we develop an empirical research agenda.
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This study systematically evaluates greenhouse gas (GHG) emissions reporting practices of European airline groups, covering both mandatory and voluntary key performance indicators (KPIs) under evolving regulatory frameworks. By analysing annual and sustainability reports from 16 major airline groups, the research identifies significant progress in the reporting of core metrics, with Scope 1 CO2 totals reported by 94 % and emissions intensity by 88 %, reflecting growing regulatory alignment and stakeholder expectations. However, persistent gaps remain: Scope 2 and Scope 3 reporting appears in only 56 % and 50 % of cases, respectively, while non-CO2 emissions are disclosed by just 38 %, despite forthcoming European Union Emissions Trading System (EU ETS) monitoring requirements. Reporting on sustainable aviation fuels (SAF) life-cycle emissions is limited (19 %), and CO2 offsetting disclosures are rare (6 %), complicating verification of decarbonisation claims and readiness for ReFuelEU Aviation and Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA). The proliferation of voluntary KPI disclosures further complicates comparability due to a lack of standardization and clear definitions. These challenges are compounded by risks of greenwashing, where airlines selectively report favourable data such as emissions intensity, and greenhushing, where substantive achievements are under-communicated. The study concludes that while regulatory frameworks such as the Corporate Sustainability Reporting Directive (CSRD), the EU ETS, CORSIA, and ReFuelEU are driving improvements, further harmonization and methodological clarity are required to ensure transparency, comparability, and genuine progress toward aviation's climate goals.
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Steeds meer bedrijven publiceren naast hun financieel jaarverslag een integrated report, waarin naast financiële waarde ook over maatschappelijke waarden wordt gerapporteerd. Uit een rapport van KPMG (2017) blijkt dat 93% van de grootste bedrijven van de wereld een integrated report publiceert. Met de opkomst van integrated reporting is hier echter ook de nodige kritiek op ontstaan. Zo zouden bedrijven het integrated report vooral gebruiken om zich duurzamer voor te doen dan ze daadwerkelijk zijn (‘greenwashing’). In dit artikel wordt een analyse van de Triple Depreciation Line (TDL) beschreven. De TDL is een raamwerk, waarmee in potentie (voor een deel) tegemoet wordt gekomen aan de huidige kritiek op integrated reporting zoals bijvoorbeeld ‘greenwashing’. In dit artikel concluderen wij dat de TDL in zijn huidige opzet in de praktijk moeilijk toepasbaar is en doen wij aanbevelingen voor een meer praktische toepassing van dit raamwerk. Dit leidt tot een aangepast TDL-raamwerk, waarbij wij beargumenteren dat de toepassing van dit aangepaste raamwerk de potentie heeft om de transitie naar een duurzame economie aanzienlijk te versnellen.
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Sustainability is one of the most important challenges of our time. How can we develop prosperity, without compromising the life of future generations? Companies are integrating ideas of sustainability in their marketing, corporate communication, annual reports and in their actions. The concept of sustainability has more recently also been linked to project management. Studies show that considering sustainability should not be regarded a responsibility of just the project sponsor or executive, also the project manager has a strong influence on the sustainability aspects of a project. Mary McKinley stated already at the 2008 IPMA World Congress that “The further development of the project management profession requires project managers to take responsibility for sustainability”. This paper builds upon this vision, by exploring the concept of sustainability and its impact on the competences of the project manager (based on the ICB3). It aims to provide guidance on how the standards of project management competencies should integrate the concepts and principles of sustainability.
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The purpose of this study is to analyze the relationship between sustainable performance and risk management, whereby sustainability (innovation), interdisciplinarity and leadership give new insights into the traditional perspectives on performance and risk management in the field of accounting and finance.
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Author supplied: Within the Netherlands the interest for sustainability is slowly growing. However, most organizations are still lagging behind in implementing sustainability as part of their strategy and in developing performance indicators to track their progress; not only in profit organizations but in higher education as well, even though sustainability has been on the agenda of the higher educational sector since the 1992 Earth Summit in Rio, progress is slow. Currently most initiatives in higher education in the Netherlands have been made in the greening of IT (e.g. more energy efficient hardware) and in implementing sustainability as a competence in curricula. However if we look at the operations (the day to day processes and activities) of Dutch institutions for higher education we just see minor advances. In order to determine what the best practices are in implementing sustainable processes, We have done research in the Netherlands and based on the results we have developed a framework for the smart campus of tomorrow. The research approach consisted of a literature study, interviews with experts on sustainability (both in higher education and in other sectors), and in an expert workshop. Based on our research we propose the concept of a Smart Green Campus that integrates new models of learning, smart sharing of resources and the use of buildings and transport (in relation to different forms of education and energy efficiency). Flipping‐the‐classroom, blended learning, e‐learning and web lectures are part of the new models of learning that should enable a more time and place independent form of education. With regard to smart sharing of resources we have found best practices on sharing IT‐storage capacity among universities, making educational resources freely available, sharing of information on classroom availability and possibilities of traveling together. A Smart Green Campus is (or at least is trying to be) energy neutral and therefore has an energy building management system that continuously monitors the energy performance of buildings on the campus. And the design of the interior of the buildings is better suited to the new forms of education and learning described above. The integrated concept of Smart Green Campus enables less travel to and from the campus. This is important as in the Netherlands about 60% of the CO2 footprint of a higher educational institute is related to mobility. Furthermore we advise that the campus is in itself an object for study by students and researchers and sustainability should be made an integral part of the attitude of all stakeholders related to the Smart Green Campus. The Smart Green Campus concept provides a blueprint that Dutch institutions in higher education can use in developing their own sustainability strategy. Best practices are shared and can be implemented across different institutions thereby realizing not only a more sustainable environment but also changing the attitude that students (the professionals of tomorrow) and staff have towards sustainability.
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EuroSonic NoorderSlag (ESNS) actively engages with around 130 festivals across Europe as part of the ESNS Exchange program. As a leading partner in this initiative, ESNS aims to transition into a fully sustainable festival in the coming years. It recognizes its role in spearheading the sustainability aspect of the ESNS Exchange and the industry at large. However, the current lack of information regarding the industry's sustainability practices poses a challenge, leaving ESNS uncertain about the necessary steps to improve the market as a whole. The NHL Stenden Professorship Transformational Media, ESNS and the minor Music Management are collaborating on a joint project to address this issue. The project aims to assess the current state of sustainable practices in European Music Festivals and analyse how these festivals communicate their initiatives. Additionally, students in the Music minor program will create and test a prototype to encourage festivals to communicate about their sustainability activities.
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Given the increasing importance of sustainability as a part of one’s daily routine and life in countries in the European Union, there is a need to establish a basic understanding of the attitudes, behaviours and culture among older people. This, in turn, should lead to better policies which help alleviate the effects of the current cost-of-living and energy crises and make our societies more sustainable and resilient. Despite the growing awareness of sustainability amongst the general public, a conceptual model of a sustainable lifestyle among older people is missing. The existing reports from the WHOprovide some guidance on how to move along, as they touch upon items that are related to sustainability such as walkability, proximity to transportation stops and emergency preparedness, and highlight the need to improve the fit between people’s needs and the environments in which they live. Any effort to come up with such a conceptual model would have to acknowledge that energy conservation and sustainable behaviours among our older population, as was shown by Bennetts et al., are not an integral part of all older people’s lifestyles and day-to-day choices. Also, following Dikken et al.,many seemingly sustainable choices may be made purely out of financial necessity. New models and policies would have to acknowledge that in times of declining purchase power, the majority of older people living on the edge make sacrifices in terms of energy use in the broadest sense of the word due to financial constraints and not out of concern for the environment.
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Sustainability is one of the most important challenges of our time. How can we develop prosperity, without compromising the life of future generations? Companies are integrating ideas of sustainability in their marketing, corporate communication, annual reports and in their actions. The concept of sustainability has more recently also been linked to project management. Studies show that considering sustainability should not be regarded a responsibility of just the project sponsor or executive, also the project manager has a strong influence on the sustainability aspects of a project. This paper explores the concept of sustainability and its impact on the competences of the project manager. The paper also reports an analysis of 56 case studies on the integration of the concepts of sustainability in the way organizations initiate, develop and manage projects. This study showed that the average level of sustainability consideration in the actual situation of 25.9%. For the desired situation, this score is almost 10 percent higher, showing an ambition to take sustainability more into consideration. The study also showed that the way sustainability currently is considered in projects, should be categorized as the traditional ‘less bad’ approach to sustainability integration and not a more modern social responsibility approach
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This study evaluates the effectiveness of the European Union's Corporate Sustainability Reporting Directive (CSRD) in quantitatively measuring the transition of companies to a circular economy. First, using the most recent literature review on circularity metrics, a complete overview of the currently available circularity metrics is developed. Subsequently, it is determined which circularity metrics can be generated with the available quantitative datapoints of CSRD. The metrics that can be generated were analyzed on their ability to cover all circular strategies, to represent different Product-as-a-Service systems and to acknowledge the key role of Critical Raw Materials in a circular economy. The study finds that, with data disclosed under CSRD, metrics can be generated to cover all circular strategies. However, gaps remain in representing pay-per-use and pay-perperformance systems and the use of Critical Raw Materials. Recommendations are to include ‘Product utilization’ and ‘Mass of Critical Raw Materials used’ in the data disclosed under CSRD and to have an independent institution report data to enable benchmarking of performances. Finally, this study concludes with an overview of the metrics which enable to measure circular transitions using data disclosed by CSRD
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