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Sustainability Report Evolution: The Nestlé Case Study Applicability
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Orientador(es)
Resumo(s)
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.
Descrição
Palavras-chave
Sustainability Nestlé international Case Study Nestlé Portugal
Contexto Educativo
Citação
Eugénio, T., Rodrigues, S. C., & Gonçalves, M. J. (2020). Sustainability Report Evolution: The Nestlé Case Study Applicability. In S. Rodrigues, P. Almeida, & N. Almeida (Ed.), Mapping, Managing, and Crafting Sustainable Business Strategies for the Circular Economy (pp. 180-202). IGI Global. http://doi:10.4018/978-1-5225-9885-5.ch010
Editora
Igi-global