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Organizing Sustainable Development

Author: Kuźniarska, Aneta; Mania, Karolina; Jedynak, Monika
Publisher: London: Routledge
Year: 2024
DOI: 10.4324/9781003379409
Source: https://www.econstor.eu/bitstream/10419/290611/1/Taylor-Francis_9781000986754.pdf
Kuźnia ska, Ane a (Ed.); Mania, Ka olina (Ed.); Jedynak, Monika (Ed.)
Book
O ganizing Sus ainable De elopmen
Rou ledge Open Business and Economics
P o ided in Coope a ion wi h:
Taylo & F ancis G oup
Sugges ed Ci a ion: Kuźnia ska, Ane a (Ed.); Mania, Ka olina (Ed.); Jedynak, Monika (Ed.)
(2024) : O ganizing Sus ainable De elopmen , Rou ledge Open Business and Economics, ISBN
978-1-000-98675-4, Rou ledge, London,
h ps://doi.o g/10.4324/9781003379409
This Ve sion is a ailable a :
h ps://hdl.handle.ne /10419/290611
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The ole and meaning o sus ainable de elopmen ha e been ecognized in he
scien i ic li e a u e o decades. Howe e , he e has ecen ly been a dynamic
inc ease in in e es in he subjec , which esul s in nume ous, in-dep h scien i ic
esea ch and publica ions wi h an in e disciplina y dimension. This edi ed
olume is a compendium o heo e ical knowledge on sus ainable de elopmen .
The con ex analysed in he publica ion includes a mul i-le el and mul i-aspec
analysis s a ing om he his o ical and legal condi ions, h ough elemen s o he
mac o le el and he mic o le el, inside he o ganiza ion.
O ganizing Sus ainable De elopmen o e s a sys ema ic and comp ehensi e
heo e ical analysis o sus ainable de elopmen supplemen ed wi h p ac ical
examples, which will allow ob aining comp ehensi e knowledge abou he
meaning and i s mul i-con ex applica ion in p ac ice. I shows he la es s a e o
knowledge on he opic and will be o in e es o s uden s a an ad anced le el,
academics and e lec i e p ac i ione s in he ields o sus ainable de elopmen ,
managemen s udies, o ganiza ional s udies and co po a e social esponsibili y.
Ane a Kuźnia ska is an assis an p o esso in he Depa men o S a egic
Managemen a Jagiellonian Uni e si y, Poland.
Ka olina Mania is an assis an p o esso in he Depa men o S a egic
Managemen a Jagiellonian Uni e si y, Poland.
Monika Jedynak is an assis an p o esso in he Depa men o S a egic
Managemen a Jagiellonian Uni e si y, Poland.
O ganizing Sus ainable
De elopmen
Rou ledge Open Business and Economics p o ides a pla o m o he open ac-
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Managing Gene a ion Z
Mo i a ion, Engagemen and Loyal y
Edi ed by Joanna Nieżu awska-Zajac, Radosław An oni Kycia and Agnieszka
Niemczynowicz
Highe Educa ion Ins i u ions and Digi al T ans o ma ion
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Edi ed by
Ane a Kuźnia ska, Ka olina Mania
and Monika Jedynak
O ganizing Sus ainable
De elopmen
NEW YORK AND LONDON

Fi s published 2024
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© 2024 selec ion and edi o ial ma e , Ane a Kuźnia ska, Ka olina Mania and Monika Jedynak;
indi idual chap e s, he con ibu o s
The igh o Ane a Kuźnia ska, Ka olina Mania and Monika Jedynak o be iden i ied as he au ho s
o he edi o ial ma e ial, and o he au ho s o hei indi idual chap e s, has been asse ed in
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a e used only o iden i ica ion and explana ion wi hou in en o in inge.
Lib a y o Cong ess Ca aloging-in-Publica ion Da a
Names: Kuźnia ska, Ane a, edi o . | Mania, Ka olina, edi o . | Jedynak,
Monika, edi o .
Ti le: O ganizing sus ainable de elopmen / edi ed by Ane a Kuźnia ska,
Ka olina Mania, and Monika Jedynak.
Desc ip ion: New Yo k, NY : Rou ledge, 2024. | Includes bibliog aphical
e e ences and index.
Iden i ie s: LCCN 2023023141 | ISBN 9781032459523 (ha dback) |
ISBN 9781032459530 (pape back) | ISBN 9781003379409 (ebook)
Subjec s: LCSH: Sus ainable de elopmen .
Classi ica ion: LCC HC79.E5 O747 2024 | DDC 338.927—dc23/eng/20230718
LC eco d a ailable a h ps://lccn.loc.go /2023023141
ISBN: 978-1-032-45952-3 (hbk)
ISBN: 978-1-032-45953-0 (pbk)
ISBN: 978-1-003-37940-9 (ebk)
DOI: 10.4324/9781003379409
Typese in Times New Roman
by codeMan a
Con en s
Lis o Figu es, Tables and Maps ix
Lis o Con ibu o s xiii
In oduc ion 1
PART 1
The concep o sus ainable de elopmen 3
1 Legal and his o ical aspec s o sus ainable de elopmen 5
KAROLINA MANIA
2 Sus ainable de elopmen goals – assessmen and ela ionships 18
ANETA KUŹNIARSKA
3 The economic dimension o sus ainable de elopmen 33
JUDYTA LUBACHA
4 The social dimension o sus ainable de elopmen 46
KATARZYNA FILIPOWICZ
5 En i onmen al sus ainabili y om he pe spec i e o
poli ical economy: challenges and hope 63
ZOFIA ŁAPNIEWSKA
6 Mul iple pe spec i es on sus ainable de elopmen 77
AGNIESZKA ŻAK
i Con en s
7 Sus ainable de elopmen and co po a e social esponsibili y 91
EWA MAZUR-WIERZBICKA AND OLGIERD SWIATKIEWICZ
PART 2
Sus ainable de elopmen o ganiza ional unc ion 105
8 Sus ainable business managemen 107
IZABELA STAŃCZYK
9 Sus ainable p oduc ion 120
PATRYCJA ZWIECH
10 Sus ainable supply chains 133
MONIKA JEDYNAK
11 Sus ainable ma ke ing 146
KATARZYNA WIKTORIA SYRYTCZYK
12 Sus ainable se i isa ion in he au omo i e sec o :
an explo a o y s udy 159
DAMIANO PETROLO, LUCREZIA SONGINI, AND PAOLO GAIARDELLI
13 Sus ainable HRM 172
GIULIA FLAMINI AND LUCA GNAN
PART 3
Fo ging a sus ainable de elopmen 187
14 The ole o globaliza ion in sus ainable de elopmen 189
MARCIN GERYK
15 The ole o s akeholde s in sus ainable de elopmen 203
MONIKA SADY
16 The ole o educa ion in sus ainable de elopmen 218
JERZY ROSIŃSKI
Con en s ii
17 The ole o inno a ion in sus ainable de elopmen 235
MAGDALENA M. STUSS
18 Repo ing on sus ainable de elopmen 246
MAŁGORZATA KUTERA
Index 263
xi Con ibu o s
Luca Gnan is a ull p o esso o O ganiza ional Beha iou a To Ve ga a Uni-
e si y. He is also P o esso Hono is Causa a he Uni e si y Ame ican Col-
lege a Skopje (UACS). He is he p esiden o he I alian Associa ion o
O ganiza ion S udies (ASSIOA) and he pas p esiden o he Eu opean Acad-
emy o Managemen (EURAM). He is a membe o he Cen al E alua ion
Commi ee o he To Ve ga a Uni e si y and a boa d membe o he To
Ve ga a Wo ld Uni e si y. He is and has been in ol ed in a ious academic
and public associa ions, including Membe ship o he Educa ion E hics Ex-
ecu i e Commi ee o AOM (Academy o Managemen ), AOM BPS Di i-
sion Rep esen a i e o Eu ope, AOM OMT Di ision Resea ch Commi ee,
Vice-P esiden and Execu i e Di ec o o EURAM (Eu opean Academy o
Managemen ), Re iew Boa d Membe o FERC (Family En e p ise Resea ch
Con e ence), Sub- heme Con eno o EGOS (Eu opean G oup o O ganiza-
ional S udies) and S eam Chai o CMS (C i ical Managemen S udies). He
is also a Scien i ic Commi ee Membe o he Mas e on In e na ionaliza ion
“Co CE Faus o De F anceschi” o he I alian In e na ional T ade Ins i u e,
esponsible o S a egy and O ganiza ion. Luca Gnan is edi o -in-chie o
he In e na ional Jou nal o T ansi ion and Inno a ion Sys ems and is a gues
edi o o a ious jou nals.
Monika Jedynak is an assis an p o esso a he Ins i u e o Economics, Finance
and Managemen , Jagiellonian Uni e si y, K akow. He scien i ic in e es s
ocus on in e -o ganiza ional coope a ion, in pa icula socially esponsible
coope a ion. A new di ec ion o esea ch is he p ocesses o digi al ans o -
ma ion o o ganiza ions, he o ma ion o digi al iden i y o o ganiza ions and
he ole o social media in hese p ocesses.
Małgo za a Ku e a, PhD, is an assis an p o esso a Jagiellonian Uni e si y.
She is an expe ienced academic lec u e in inancial accoun ing, audi , i-
nancial epo ing s anda ds, ax op imiza ion and c ea i e accoun ing. She
is a ce i ied public accoun an (CPA) wi h 20 yea s o expe ience audi -
ing en i ies’ inancial s a emen s om a ious sec o s, including companies
lis ed on EU- egula ed ma ke s. Cu en ly, she pa icipa es in he wo k o he
Polish Audi O e sigh Agency – an ins i u ion ha con ols he ac i i ies o
s a u o y audi o s in Poland. She is a membe o he Eu opean Accoun ing
Associa ion (EAA), In e na ional Fede a ion o Accoun an s (IFAC), Eu o-
pean Finance Associa ion (EFA), In e na ional Associa ion o Accoun ing
Educa ion & Resea ch (IAAER) and he Polish Chambe o S a u o y Au-
di o s (PIBR). She conduc s consul ing and aining ac i i ies o s a u o y
audi o s, inancial di ec o s, chie accoun an s and judges (mainly in he ield
o economic c imes). The scien i ic specializa ion includes inancial audi ,
heo e ical and p ac ical aspec s o audi ing inancial s a emen s, he ac i i y
o s a u o y audi o s, me hodology o e i ica ion p ocesses, economic aud,
inancial and accoun ing aud, in en ional manipula ions ela ed o c ea i e

Con ibu o s x
accoun ing, ax op imiza ion, ac i i ies o ax ha ens, p ac ical aspec s o ax
law, inancial epo ing o en e p ises, inancial accoun ing in he na ional and
in e na ional pe spec i e, inancial analysis and assessmen o he condi ion
o en e p ises.
Ane a Kuźnia ska, PhD in Managemen and Quali y Sciences, is an assis an
p o esso a Jagiellonian Uni e si y, K akow. He esea ch in e es s ocus on
he opics connec ed wi h Human Resou ce Managemen (HRM), wi h pa -
icula esea ch in he a ea o sus ainable pe sonnel and g een HRM. She is
also an academic eache in ull- ime s udies, pa - ime s udies and pos g ad-
ua e s udies and he au ho o pape s in he ields o sus ainable managemen
and HRM.
Zo ia Łapniewska is an economis and a eminis . She is a senio lec u e a he
Ins i u e o Economics, Finance and Managemen , Jagiellonian Uni e si y,
K aków, Poland. In he yea s 2012–2016, she wo ked ab oad as a pos doc-
o al esea che among o he s a he Humbold Uni e si y in Be lin and he
London School o Economics and Poli ical Science, whe e she conduc ed
esea ch on commons and ene gy coope a i es. He cu en esea ch in e es s
a e in eminis and ecological economics.
Judy a Lubacha is a esea che and wo ks as an assis an p o esso in he De-
pa men o Economics and Inno a ion, Jagiellonian Uni e si y, K akow,
Poland. He esea ch ocused on sus ainable de elopmen and inno a i e
ac i i ies. She is a ecipien o many schola ships and esea ch g an s: he
PRELUDIUM g an inanced by he Na ional Science Cen e; he DAAD Re-
sea ch G an o PhD s uden s and young scien is s; he Polish Na ional Bank
Resea ch Schola ship o PhD s uden s; and he Special Awa d o he Min-
is e o Regional De elopmen in he compe i ion o mas e ’s heses “Now
Poland P omo ion”.
Ka olina Mania, PhD in Law, is an assis an p o esso a he Ins i u e o Eco-
nomics, Finance and Managemen , Jagiellonian Uni e si y, and she is an a -
o ney-a -law. She ecei ed se e al p es igious esea ch g an s: The Na ional
Science Cen e, The Kosciuszko Founda ion schola ship, SYLFF Resea ch
Ab oad and The Ryoichi Sasakawa Young Leade s Fellowship Fund P o-
g am. She is an expe in unding p og ammes and ende s managed by he
Eu opean Commission and o he EU bodies in he ield o In e ne law and
ODR. Since 2019, she is he P esiden o he Kosciuszko Founda ion Alumni
Associa ion. She is he au ho o a monog aph on online dispu e esolu ion
(ODR) “In e ne domain as he objec o amicable se lemen o dispu es”
(Wol e s Kluwe Polska, 2016) and mul iple pape s on he use o elec onic
communica ion in a legal sec o and legal echnology. He ield o esea ch
includes in e ne law, e-Comme ce, al e na i e dispu e esolu ion, online dis-
pu e esolu ion, legal managemen and legal echnology.
x i Con ibu o s
Ewa Mazu -Wie zbicka is a p o esso a he Facul y o Economics and Man-
agemen , Ins i u e o Human Capi al Managemen , Uni e si y o Szczecin.
She specializes mainly in he ield o co po a e social esponsibili y (CSR)
(wi h emphasis on di e si y managemen , e hical and equali y- ela ed ac-
ions), sus ainable de elopmen and human capi al managemen . She also
deals wi h he issues o so compe ences. She is a membe o he Expe Fo-
um o he Eu opean Ins i u e o Gende Equali y, which manda es a pe iod
o 01.12.2018–30.11. 2023. She is an expe in he ield o CSR – ex e nal
expe o he Responsible Business Fo um. Uni e si y o Szczecin’s pleni-
po en ia y o he Technical Commi ee no. 305 o Social Responsibili y op-
e a ing a he Polish Commi ee o S anda diza ion, ad iso o he Polish
Agency o En e p ise De elopmen in e ms o CSR. She is he ini ia o
and chai o he cycle o semina s and con e ences i led “Co po a e social
esponsibili y – he managemen and economy pe spec i e” associa ing bo h
esea che s and business p ac i ione s. She is an expe o he Polish Ac-
c edi a ion Commi ee and a business consul an . She coope a es wi h p ac-
i ione s in he ield o managemen , aining companies and ins i u ions.
Damiano Pe olo, PhD, is a esea ch ellow a Eas e n Piedmon Uni e si y. He
g adua ed wi h a PhD in Business Economics om he Uni e si y o Rome
“To Ve ga a” and in Business Economics om Hassel Uni e si y. His main
esea ch in e es s include, bu a e no limi ed o, p o essionaliza ion and
manage ializa ion in amily i ms, eam dynamics and se i iza ion in he
au omo i e sec o . Since 2020, he has been he Communica ion O ice o he
En ep eneu ship S a egic In e es G oup (SIG) o he Eu opean Academy
o Managemen (EURAM), and since 2021, oge he wi h a eam o young
esea che s om he En ep eneu ship SIG, he has been a co-o ganize o he
EURAM SIG En ep eneu ship Pape De elopmen Wo kshop Se ies.
P o . Je zy Rosiński (PhD) psychologis , PhD and habili a ion in managemen ,
p o esso a he Ins i u e o Economics, Finance and Managemen o he Jag-
iellonian Uni e si y, di ec o o he Ins i u e since 2016; T aine and manage-
men consul an wi h o e 25 yea s o expe ience. He conduc s academic
classes and ainings mainly in he ield o nego ia ions, esul -o ien ed com-
munica ion in he subo dina e supe io ela ionship, managing eams in he
p ocess o o ganiza ional changes, managing eams o specialis s and build-
ing ela ionships wi h clien s. He is he au ho and co-au ho o books on
o ganiza ional beha iou , conduc ing in e na ional nego ia ions, pos g adua e
aining o manage s and consume beha iou . He is he au ho o o e 80
scien i ic a icles in Polish and English, including se e al a icles on com-
pe ence de elopmen , adul de elopmen and building compe ence sys ems.
He is also he subs an i e edi o o Polish edi ions o books on pe sonnel
managemen , p ojec managemen and a comp ehensi e handbook on con-
lic esolu ion (Handbook o Con lic ).
Con ibu o s x ii
Monika Sady, PhD, is an assis an p o esso in he Depa men o Public Man-
agemen , and ea lie in he Depa men o In e na ional Managemen , a K a-
kow Uni e si y o Economics. She is also a gues lec u e a uni e si ies in
Spain, F ance, Geo gia and he Uni ed S a es. She is he Head o Social and
En i onmen al De elopmen Uni and he P ojec Manage o “CUE a ail-
able o e e yone” sponso ed by he Na ional Cen e o Resea ch and De el-
opmen , which ocuses on uni e si y a ailabili y o people wi h disabili ies.
She is also an In e na ional MBA P og am Di ec o a he C acow School o
Business. She is he PRME Chap e Poland S ee ing Commi ee Plenipo en i-
a y o Sus ainabili y Mindse . She is a membe o se e al Eu opean Union
in e na ional scien i ic and educa ional p ojec s in he ields o social en e-
p eneu ship, MOOCs and s a -up–co po a e collabo a ion. She has a Eu o-
pean Consul an o Social Economy ce i ica e and is a membe o nume ous
na ional ini ia i es o sus ainable de elopmen , social esponsibili y and
clima e educa ion. He esea ch in e es lies in managemen , social espon-
sibili y, sus ainabili y, ESG, s akeholde ela ions, social en ep eneu ship,
s a -ups and lobbying. These a e also he eaching, aining and consul ancy
a eas. She is a e iewe o se e al in e na ional jou nals and o ganizes in e -
na ional scien i ic con e ences.
Luc ezia Songini is a ull p o esso in he Depa men o Sus ainable De elop-
men and Ecological T ansi ion, Uni e si y o Eas e n Piedmon , whe e she
is in cha ge o he cou ses o Se i iza ion S a egy, Manage ial Con ol Sys-
ems, S a egic Managemen in Family Businesses, Cos Managemen and
Pe o mance Managemen . She is he Rec o ’s delega e o Thi d Mission,
and Di ec o o he Linguis ic Cen e , he In e uni e si y Cen e o S udies
on Family Business and he Mas e in Se i iza ion in Au omo i e Indus y a
he Uni e si y o Eas e n Piedmon . She is he ep esen a i e o he Uni e -
si y o Eas e n Piedmon in he Managemen Council o he In e -Uni e si y
Resea ch Cen e on Inno a ion and Se ice Managemen in Indus ial En e -
p ises. She is an a ilia e p o esso a SDA Bocconi School o Managemen , a
membe o he Independen E alua ion Uni o he Uni e si y o Insub ia, an
elec ed Chai o he Coun y Rep esen a i es Council, a membe o he Boa d
o Eu opean Academy o Managemen , a pas chai o he SIG En ep eneu -
ship – EURAM, a membe o he edi o ial and e iew boa d o he Jou nal o
Managemen and Go e nance and an au ho o nume ous publica ions, wi h
publishe s and in jou nals, bo h in e na ional and na ional (h ps://i is.uniupo.
i / – “Songini”).
Izabela S ańczyk is a habili a ed doc o o economic sciences in he discipline
o managemen sciences and an associa e p o esso a he Ins i u e o Eco-
nomics, Finance and Managemen , Jagiellonian Uni e si y. She has ex en-
si e, se e al yea s o p o essional expe ience in HR in he capi al g oup.
The au ho ’s scien i ic in e es ocuses on issues ela ed o human esou ce
x iii Con ibu o s
managemen , wi h pa icula emphasis on he pe cep ion o o ganiza ional
suppo , employmen shaping, employmen es uc u ing, compe ence man-
agemen , pe sonnel consul ing and new ends in HR. She is he au ho o
se e al dozen wo ks con aining monog aphs and a icles in his ield pub-
lished in Poland and a ound he wo ld.
Magdalena M. S uss is an academic and didac ic employee a he oldes Pol-
ish uni e si y. She is an associa e p o esso a he Ins i u e o Economics,
Finance and Managemen . He scien i ic in e es s ocus on he a eas o hu-
man esou ce managemen in public o ganiza ions and en e p ises, employe
b anding, o ganiza ion o wo k in manage ial posi ions, as well as sea ch-
ing o he ela ionship be ween human esou ce managemen and inance –
human capi al managemen in he p ac ice o en e p ises and con empo a y
managemen concep s. She w o e and pa icipa ed in w i ing mo e han 120
scien i ic disse a ions (scien i ic monog aphs, chap e s and a icles). She
has pa icipa ed in 38 esea ch p ojec s, bo h domes ic and in e na ional, and
conduc ed lec u es and scien i ic esea ch in 9 o eign uni e si ies. She is
also he coo dina o , u o o supe iso wi hin he amewo k o in e na ional
p og ammes o s uden s.
Olgie d Swia kiewicz is a p o esso a he Se ubal School o Technology –
Poly echnic Ins i u e o Se úbal, Po ugal, and an in e na ional expe o he
Polish Acc edi a ion Commi ee. He ea ned his PhD in Managemen (S a -
egy) om Lusíada Uni e si y o Lisbon; Mas e o Science in O ganiza ional
Beha iou om ISPA – Uni e si y Ins i u e o Lisbon; and Mas e o Sci-
ence in O ganiza ion and Managemen om Wa saw Uni e si y. Be o e join-
ing he ESTS/IPS, he was he Gene al Sec e a y a he Po uguese – Polish
Chambe o Comme ce and Indus y in Po ugal; Senio Assis an a CPK-
PAP – Wa saw; and Resea ch Assis an a he Ins i u e o Indus ial Design –
Wa saw. Fo se e al yea s, he wo ked in ade and indus y in Po ugal and
Sweden. He is a membe o he EBEN – Po ugal, he Lea ned Socie y o
P axeology – Poland, ALENE – Associação La ino-Ame icana de É ica,
Negócios e Economia and IAM – Ibe oame ican Academy o Managemen .
Ka a zyna Wik o ia Sy y czyk is a esea ch and eaching assis an in he O -
ganiza ional Beha iou Uni , Depa men o Managemen and Social Com-
munica ion, Ins i u e o Economics, Finance and Managemen , Jagiellonian
Uni e si y. She is a g adua e in economics and public adminis a ion. She has
pa icipa ed in scien i ic and esea ch p ojec s and au ho ed esea ch pape s.
He a eas o scien i ic in e es a e issues ela ed o ma ke ing, CSR and o -
ganiza ional cul u e.
Agnieszka Żak g adua e o he C acow Uni e si y o Economics (MA) and
he Jagiellonian Uni e si y, Facul y o Managemen and Social Communica-
ion (PhD). PhD in economics in he ield o managemen science (2008).
Con ibu o s xix
Assis an p o esso , employee o he Depa men o In e na ional Manage-
men a he C acow Uni e si y o Economics. Di ec o o pos g adua e s ud-
ies in he ield o “En e p ise managemen - MBA managemen s udies” a
he C acow Business School o he C acow Uni e si y o Economics (since
2008). Resea ch in e es s and a icle opics include: sus ainable de elopmen ,
co po a e social esponsibili y (CSR), co po a e communi y in ol emen
(CCI), c oss - sec o social pa ne ships, in e na ional managemen , in e cul-
u al communica ion. Social ac i i ies: Zaczy ani.o g Founda ion - Coo dina o
in K akow (since 2018).
Pa ycja Zwiech is a p o esso in he Depa men o Human Capi al Manage-
men , Facul y o Economics, Finance and Managemen , Ins i u e o Man-
agemen , Uni e si y o Szczecin. She specializes mainly in socio-economic
inequali y, gende s udies, disc imina ion in he labou ma ke , business e h-
ics and CSR (especially in social aspec s). She is also in e es ed in human
capi al managemen . She is a esea ch ellow a he Wo king Li es Resea ch
Ins i u e, London Me opoli an Uni e si y, and a he Uni e si e Jean Moulin,
Lyon 3. She is a con ac o in he g an “De elopmen o he compe i i e-
ness o he labou ma ke and i s en i ies”, 6 h F amewo k P og amme, Ma ie
Cu ie Ac ion and De elopmen Scheme. She ecei ed ou indi idual awa ds
om he Rec o o he Uni e si y o Szczecin o scien i ic achie emen s.
She is a membe o he Sena e o he Uni e si y o Szczecin o he e m
2020–2024 and a membe o he An i-Mobbing Commission a he Uni e -
si y o Szczecin o he yea s 2020–2024. She is he ini ia o and o ganize
o con e ence cycles i led “Human capi al in en e p ise and economy –
managemen and economics” and “Co po a e social esponsibili y – he man-
agemen and economy pe spec i e”.

DOI: 10.4324/9781003379409-1
In oduc ion
Sus ainable de elopmen is one in which he needs o he p esen gene a ion
a e me while conside ing he needs o u u e gene a ions. The concep has be-
come inc easingly impo an in ecen decades as economic de elopmen has
accele a ed d ama ically, leading o ecological imbalances. The philosophy also
ex ends o newe and newe a eas o he o ganiza ion’s unc ioning.
Calls o a change in he app oach o economic de elopmen appea ed as
ea ly as 1979 wi h he Repo o he Wo ld Commission on En i onmen and
De elopmen : Ou Common Fu u e. The cohe ence o h ee key elemen s is
necessa y o sus ainable de elopmen : economic g ow h, social inclusion, and
en i onmen al p o ec ion. They a e in e connec ed and c ucial o he well-being
o indi iduals and socie ies. A be e balance be ween he men ioned elemen s
is o be ensu ed by he Sus ainable De elopmen Goals (SDGs) se ou in he
Uni ed Na ions 2030 Agenda o Sus ainable De elopmen . They cons i u e a
s ep o wa d in he de elopmen o he concep and elimina e some sys emic
ba ie s o sus ainable de elopmen .
Sus ainable de elopmen ocuses no only on he en i onmen al dimension.
I s ask is o mee challenges such as social inequali ies, decen wo king and
pay condi ions, mee ing basic human needs, and peace and jus ice. In a b oade
sense, i equi es going beyond pu ely economic issues and conside ing bo h:
ai wo king condi ions and en i onmen ally iendly p oduc ion.
Sus ainabili y is now an impo an challenge o companies. Since o ganiza-
ions ha e a signi ican impac on economic, social, and en i onmen al issues,
he implemen a ion o sus ainable de elopmen should include coope a ion wi h
s akeholde s. As such, hey ace he challenge o de eloping new ways o c ea e
alue o and wi h s akeholde s and new ways o implemen echnical and socio-
ecological changes. Changes in business models a e undamen al in he con ex
o implemen ing inno a ions o sus ainable de elopmen .
Inc easing emphasis on he ac i i ies o business en i ies o sus ainable de-
elopmen and he need o in o m abou he e ec s o hese ac i i ies is e lec ed
in non- inancial epo ing. Va ious s akeholde s, including in es o s, assess he
long- e m de elopmen po en ial o en e p ises by analyzing his in o ma ion.
2 In oduc ion
Howe e , he e is no s anda d speci ying how o epo – hese can be sho de-
sc ip ions included in annual managemen epo s o ex ensi e, sepa a e epo s
p esen ing e y de ailed da a. Un o una ely, a eliable assessmen o his in o -
ma ion and i s compa ison be ween indi idual en i ies, e en wi hin he same
indus y, is e y complica ed. Iden i ica ion o his p oblem leads o in ensi e
wo k on s anda dizing non- inancial epo ing.
In ligh o he apid deg ada ion o he na u al en i onmen , he claim ha he
company’s goal is only o maximize p o i aises se ious e hical conce ns. The
pu sui o p o i , ega dless o he consequences, ha ms bo h he en i onmen
and human in e es s and is con a y o sus ainable de elopmen . Despi e his,
many o ganiza ions only decla e he implemen a ion o he concep and do no
implemen i in e e yday ac i i ies. P o i maximiza ion o en comes a he ex-
pense o cus ome s and he en i onmen . Such an a i ude is no only une hical
bu also agains he p inciples o co po a e social esponsibili y. Al hough he
p o-ecological beha io o la ge co po a ions is sligh ly imp o ing, he ecologi-
cal awa eness o ci izens o he es o a ion o p ope ela ions be ween na u e
and he in e es s o humani y is no su icien .
This monog aph is an a emp a a holis ic desc ip ion o he app oach o sus-
ainable de elopmen and i s o ganiza ion. I con ains he cha ac e is ics o he
elemen s de ining sus ainable de elopmen and i s dimensions in bo h heo e i-
cal and p ac ical aspec s. P esen a ion o he concep in a syn he ic way – om a
pu ely de ini ional app oach, h ough a his o ical desc ip ion o i s c ea ion and
implemen a ion, o elemen s cha ac e is ic o implemen a ion in o ganiza ions –
is an undoub ed alue o his book. The ad an age o he s udy is also he pa -
icipa ion o many au ho s, selec ed hema ically adequa e o he esea ch hey
conduc and hei a eas o in e es . The au ho s come om a ious esea ch cen -
e s in Poland and ab oad, which makes he monog aph p esen he issues o
sus ainable de elopmen in a c oss-sec ional way.
The i s chap e ocuses on sus ainable de elopmen in his o ical and de ini-
ional e ms. The h ee mos impo an dimensions – social, economic, and en i on-
men al – a e discussed, which a e he pilla s o he concep . This sec ion also e e s
o CSR (Co po a e Social Responsibili y) as he e is a link be ween hese concep s.
The second chap e is a ansi ion o he le el o o ganiza ion and socially and
en i onmen ally esponsible ac i i ies ha en e p ises should unde ake. Taking
ac ion a his le el is a undamen al s ep owa d implemen ing sus ainable de el-
opmen guidelines. The chap e desc ibes, among o he s, sus ainable ac i i ies in
he ield o p oduc ion, logis ics, se ices, ma ke ing, and indispensable human
pa icipa ion.
The hi d chap e ocuses on he en i onmen o he o ganiza ion. The ele-
men s in luencing sus ainable de elopmen desc ibed in i , such as globaliza-
ion, inno a ion, educa ion, he in luence o s akeholde s, o mul idimensional
epo ing, a e impo an aspec s a ec ing he way o pe cei ing, e alua ing, and
adjus ing ac i i ies o ma ke expec a ions.
Pa 1
The concep o sus ainable
de elopmen
10 Ka olina Mania
does no ha e he s a us o in e na ional common law.20 The judgemen ecog-
nizes ha sus ainable de elopmen is a concep o in e na ional law wi hou be-
ing no ma i e (Boyle & F ees one, 2001; Nanda, 2005). Howe e , his does no
change he ac ha sus ainable de elopmen has gained wide social accep ance
and ce ainly has con inued and will con inue o exe a signi ican in luence on
policy decisions and he choices o decision-make s (Segge , 2009).
Sus ainable de elopmen in he con ex o Eu opean law
The p inciple o sus ainable de elopmen ecognized in in e na ional law is also
e lec ed in Eu opean law. Howe e , a he han being a dis inc ea u e in he
Eu opean Union, he no ion ope a es in all policies as one o a mo e uni e sal
na u e. This makes i ela ed no only o en i onmen al p o ec ion bu is ea ed
much mo e b oadly and ho izon ally.
En i onmen al p o ec ion was al eady included as a legally p o ec ed ca ego y
in he Single Eu opean Ac , issued on 17 Feb ua y 1986 amending he T ea y o
Rome.21 Wi hin he Eu opean Union i sel , howe e , he mani es a ions o sus-
ainable de elopmen can be ound in en i onmen al policy, and i is wi hin he
amewo k o en i onmen al policy ha sus ainable de elopmen has become a
sys emic p inciple o he Eu opean Union (Bake , Kousis, Young, & Richa dson,
1997; Kas inos, & Webe , 2020).
Analysing his o ical legisla ion, he Maas ich T ea y in 1992 (he ea e he
‘TEU’) had al eady unde lined he impo ance o sus ainable de elopmen .22
The p eamble o he TEU se s ou he ollowing objec i es:
o p omo e economic and social p og ess o hei peoples, aking in o ac-
coun he p inciple o sus ainable de elopmen and wi hin he con ex o he
accomplishmen o he in e nal ma ke and o ein o ced cohesion and en i-
onmen al p o ec ion, and o implemen policies ensu ing ha ad ances in
economic in eg a ion a e accompanied by pa allel p og ess in o he ields.
The p inciple o sus ainable de elopmen he e goes beyond he en i onmen al
p o ec ion pe spec i e o also include he p inciple o cohesion and he demand
o he comple ion o he in e nal ma ke (Sjå jell, 2011). The epe i ion o hese
assump ions in he wo ding o A icle 3(2) o TEU con i med ha he p inciple
o sus ainable de elopmen was no only a p emise bu also con ained a bind-
ing no ma i e laye o EU bodies (Philip, 2014). While he inclusion o he
p inciple o sus ainable de elopmen in he p eamble can only be ega ded as a
pos ula ed adminis a i e policy di ec ion o an accep ed in e p e a i e o mula,
i s epe i ion in he speci ic p o ision e e ed o abo e means ha his p inciple
is no jus a pos ula e (S e e , 2001). Mo eo e , subsequen p o isions o he
TEU (i.e., A icles 3(5) and 21(2)) manda e he EU bodies o be guided by he
p inciple o sus ainable de elopmen no only in hei in e nal ela ions bu also

Legal and his o ical aspec s o sus ainable de elopmen 11
o p omo e his p inciple in hei ex e nal ela ions, hus clea ly unde lining i s
impo ance (de Sadelee , 2015).
The subsequen EU ea y was he T ea y o Ams e dam (1997), whose main
objec i e u ned ou o be o clea ly de ine he alues ha uni e he Eu opean Un-
ion, based on eedom, democ acy, espec o human igh s, and undamen al
eedoms.23 Hence, i can be concluded ha he social dimension o sus ainable
de elopmen was o malized a he communi y le el in his e y ea y (A iles,
2011).
As ega ds he subjec in ques ion, an ex emely impo an e en was he adop-
ion o a socio-economic de elopmen plan o he Eu opean Union a he Lisbon
mee ing in 2000 (Douma, 2017).24 The Lisbon S a egy 2000 aimed o imp o e
he compe i i eness o he EU economies on he global s age (Ba els, 2013).
A comp ehensi e s a egy o in oducing he concep o sus ainable de elop-
men was de eloped sho ly a e wa ds in 2001 (A Eu opean Union S a egy o
Sus ainable De elopmen , endo sed by he Eu opean Council a i s mee ing in
Go henbu g and hen modi ied wi hin he Eu opean Council on 16 June 2006 as
a complemen o he Lisbon S a egy – The EU’s Renewed S a egy on Sus ain-
able De elopmen ).25 The main objec i e o mula ed in he documen s was o
de elop ini ia i es o ensu e a be e quali y o li e by p omo ing en i onmen al
and social inno a ion (Vedde , 2010).
In ye ano he EU ea y, T ea y on he Func ioning o he Eu opean Un-
ion (TFEU), he e is only one p o ision e e ing di ec ly o he p inciple o
sus ainable de elopmen , namely A icle 11.26 Acco ding o i , en i onmen al
p o ec ion equi emen s mus be aken in o accoun in he de ini ion and im-
plemen a ion o he Union’s policies and ac i i ies, in pa icula wi h a iew o
p omo ing he concep o sus ainable de elopmen (Kenig-Wi kowska, 2017).
Hence, he p inciple o sus ainable de elopmen as ensh ined in A icle 11 is a
kind o link be ween en i onmen al p o ec ion equi emen s and o he Union
policies. The TEU e e s o he p inciple o sus ainable de elopmen in much
na owe e ms, only wi h ega d o he ela ionship o en i onmen al p o ec ion
equi emen s wi h o he EU policies. Howe e , he scope o co e age in A icle
11 TFEU applies o all aspec s o EU adminis a ion, including Eu opean in e-
g a ion (A ilés, 2012).
The Cha e o Fundamen al Righ s o he Eu opean Union (Cha e ) was
adop ed and signed on 7 Decembe 2000 a he Nice Eu opean Council and
hen again wi h amendmen s a he Lisbon Summi on 12 Decembe 2007. The
documen is binding hanks o he Lisbon T ea y. Because o he impo ance
and signi icance o he Cha e ’s p o isions, he documen could no igno e he
impo an con ex o he p inciple o sus ainable de elopmen (Tone , 2006). In
he p eamble o he Cha e , i is indica ed ha he Eu opean Union’s pu sui o
sus ainable and balanced de elopmen is amed in isola ion om i s speci ic
sphe e o ac i i y, which can be unde s ood as he need o in e p e i s p o i-
sions pu ing he concep discussed he e as a poin o e e ence (Lock, 2019).
12 Ka olina Mania
In he con en s o he Cha e i sel , he concep o sus ainable de elopmen
appea s in A icle 37 s a ing ha a high le el o en i onmen al p o ec ion mus
be in eg a ed in o he policies o he Union and ensu ed in acco dance wi h he
p inciple o sus ainable de elopmen (Qui ico, 2021). Howe e , when a emp -
ing o in e p e he p o ision and ying o ind he con ex o human igh s, i
mus be s a ed ha he speci ici y o he Cha e and i s ague p o isions only
help o poin in a ce ain di ec ion o policies and u he ini ia i es a he han
p o ide a basis o he c ea ion o ules wi hin he en i onmen al o o he a eas
(Gen imi , 2020).
The lack o success in implemen ing he Lisbon S a egy made i necessa y
o ede ine he goals in iew o he ongoing inancial c isis and he economic
changes in Eu ope aking place in he EU Membe S a es. Hence, in Ma ch
2010, he documen Eu ope 2020: A s a egy o sma , sus ainable and inclu-
si e g ow h was o mula ed wi h he objec i e o sus ainable de elopmen using
exis ing esou ces.27 A he same ime, his opic has also become a p io i y in he
Eu opean Union’s long- e m p og amme o social and economic de elopmen
2010–2020 Eu ope 2020, e e ed o as ‘sus ainable g ow h’.28 The s a egy
adop ed on 17 June 2010 eplaced he Lisbon Agenda, which had been in place
since 2000. I s basic assump ions we e based on building a s able ounda ion
o a sus ainable u u e o he Eu opean Union based on in ellec ual g ow h,
sus ainable g ow h, and inclusi e de elopmen (Ha kiolakis, P inia, & Mou ad,
2012). The Eu ope 2020 s a egy was e y de ailed in se ing ou he objec i es
unde speci ic headings, such as inc easing he employmen a e o speci ic age
g oups, CO2 emissions, and po e y indica o s.
The mul i ude o ac s ela ing o sus ainable de elopmen , g ow h, and en-
i onmen al p o ec ion a he Eu opean Union le el shows i s impo ance and
ele ance o his o ganiza ion. EU ea y p o isions clea ly de ine sus ainable
de elopmen as one o he undamen al legal p inciples o Eu opean in eg a ion,
bu seconda y legisla ion also e e s o i . Examples o ac s (a he EU le el) ha
ha e e e ed di ec ly o indi ec ly o he subjec in ques ion can be mul iplied.
These include Whi e Pape s – documen s om he Eu opean Commission p o-
posing changes o he common policy, o example, Whi e Pape on he Fu u e
o Eu ope (2017),29 G een Pape s – documen s dedica ed o discussions and con-
sul a ions on selec ed opics, o example, G een Pape – Eu opean S a egy o
Sus ainable, Compe i i e and Secu e Ene gy (2006),30 communiques om he
Commission o he Eu opean Communi ies, o opinions o he Eu opean Eco-
nomic and Social Commi ee.
Resul s
In common in e na ional law, he e exis s no legal de ini ion o he concep o
sus ainable de elopmen . I s de ini ions appea ing in non-binding ac s do no
ha e uni e sal applicabili y, which de e mines i s na u e and he speci ici y o
Legal and his o ical aspec s o sus ainable de elopmen 13
he lack o subs an i e legal consequences o i s iola ion. The p inciple o sus-
ainable de elopmen i sel is no o a no ma i e na u e ei he . Howe e , some
o i s cons i uen no ms do ha e such a cha ac e , al hough he p inciple i sel is
an example o so law.
A he le el o he Eu opean Union, on he basis o he e y ea y p o i-
sions, ha is, EU p ima y law, i should be acknowledged ha he e is no clea
legal de ini ion o he concep o sus ainable de elopmen , bu i is ne e heless
one o he key p inciples o Eu opean in eg a ion. A he EU le el, he concep
o sus ainable de elopmen ep esen s he idea o imp o ing he economies o
indi idual Membe S a es in e ms o mo e e icien use o esou ces, which in
u n ansla es in o en i onmen al aspec s and main aining he compe i i eness
o economies (Bombe g, 2004; Muse a, Papa, & G imaldi, 2020).
Looking a he ex ensi e his o y o legal ac s di ec ly e e ing o he no ion
in ques ion, bo h a in e na ional and EU le els, i is clea ha he concep o
sus ainable de elopmen is widely espec ed and has had a signi ican impac
on poli ical decisions and di ec ions o u he de elopmen chosen by coun ies
despi e he agueness o i s concep ual amewo k.
No es
1 The Rio Decla a ion: h ps://daccess-ods.un.o g/access.ns /Ge ?OpenAgen &DS=A/
CONF.151/26/Re .1( ol.I)&Lang=E.
2 Agenda 21: h ps://sus ainablede elopmen .un.o g/con en /documen s/Agenda21.
pd .
3 The Decla a ion on he p inciples o o es managemen : h ps://www.un.o g/esa/
documen s/ga/con 151/acon 15126-1.h m.
4 The Con en ion on Biological Di e si y: h ps://www.cbd.in /doc/legal/cbd-en.pd .
5 The Uni ed Na ions F amewo k Con en ion on Clima e Change (UNFCCC): h ps://
un ccc.in / iles/essen ial_backg ound/backg ound_publica ions_h mlpd /applica-
ion/pd /con eng.pd
6 Uni ed Na ions Con e ence on En i onmen & De elopmen Rio de Janei o, B azil,
3 o 14 June 1992, AGENDA 21.
7 Kyo o P o ocol: h ps://un ccc.in /p ocess-and-mee ings/ he-kyo o-p o ocol/wha -is-
he -kyo o-p o ocol/kyo o-p o ocol- a ge s- o - he- i s -commi men -pe iod.
8 The Millennium Summi : h ps://www.un.o g/en/con e ences/en i onmen /newyo k
2000.
9 The Millennium Decla a ion: h ps://documen s-dds-ny.un.o g/doc/UNDOC/GEN/
N00/559/51/PDF/N0055951.pd ?OpenElemen .
10 Repo o he Wo ld Summi on Sus ainable De elopmen , 2002, Johannesbu g,
Sou h A ica, 26 Augus –4 Sep embe , A/CONF.199/20: h ps://www.un.o g/en/
con e ences/en i onmen /johannesbu g2002.
11 The Implemen a ion Plan: h ps://documen s-dds-ny.un.o g/doc/UNDOC/GEN/
N02/636/93/PDF/N0263693.pd ?OpenElemen .
12 The 2005 Wo ld Summi : h ps://www.un.o g/en/con e ences/en i onmen /new
yo k2005.
13 Towa ds G een G ow h (2011): h ps://www.oecd.o g/g eeng ow h/48012345.pd /.
14 The De elopmen Co-ope a ion Repo : h ps://www.oecd.o g/dac/de elopmen co-
ope a ion epo 2011.h m.
14 Ka olina Mania
15 Uni ed Na ions Con e ence on Sus ainable De elopmen , Rio+20: h ps://sus aina-
blede elopmen .un.o g/ io20.
16 A/RES/66/288 – The Fu u e We Wan : h ps://www.un.o g/ga/sea ch/ iew_doc.
asp?symbol=A/RES/66/288&Lang=E.
17 The 2030 Agenda o Sus ainable De elopmen : h ps://sdgs.un.o g/goals.
18 A/RES/70/1 T ans o ming ou wo ld: he 2030 Agenda o Sus ainable De elop-
men : h ps://undocs.o g/en/A/RES/70/1.
19 UNFCC: h ps://un ccc.in / esou ce/docs/2015/cop21/eng/l09 01.pd .
20 Gabčíko o-Nagyma os P ojec – (Hunga y/ Slo akia), ICJ Repo s, 1997.
21 Jednoli y Ak Eu opejski [Single Eu opean Ac ] OJ L 169, 29.6.1987, pp. 1–28:
h ps://eu -lex.eu opa.eu/legal-con en /PL/TXT/?u i=CELEX:11986U/TXT.
22 T ak a o Unii Eu opejskiej [T ea y on Eu opean Union] OJ C 191, 29.7.1992,
pp. 1–112: h ps://eu -lex.eu opa.eu/legal-con en /PL/TXT/?u i=CELEX:11992M/
TXT.
23 T ea y o Ams e dam amending he T ea y on Eu opean Union, he T ea ies es-
ablishing he Eu opean Communi ies and ce ain ela ed ac s (C 340, 10/11/1997
P. 0001–0144): h ps://eu -lex.eu opa.eu/eli/ ea y/ams/sign.
24 The Lisbon S a egy: h ps://www.eu opa l.eu opa.eu/mee docs/2009_2014/docu-
men s /empl/d /lisbons a egybn_/lisbons a egybn_en.pd .
25 A Eu opean Union S a egy o Sus ainable De elopmen : h ps://eu -lex.eu opa.eu/
legal-con en /EN/TXT/HTML/?u i=CELEX:52001DC0264& om=EN. The EU’s
Renewed S a egy on Sus ainable De elopmen : h ps://da a.consilium.eu opa.eu/
doc/documen /ST-10917-2006-INIT/en/pd .
26 The T ea y on he Func ioning o he Eu opean Union OJ C 326, 26.10.2012, pp. 47–390:
h ps://eu -lex.eu opa.eu/legal-con en /PL/TXT/?u i=celex%3A12012E%2FTXT.
27 COM/2010/2020 inal. Eu ope 2020 A s a egy o sma , sus ainable and inclusi e
g ow h: h ps://eu -lex.eu opa.eu/legal-con en /EN/TXT/HTML/?u i=CELEX:5201
0DC2020& om=PL.
28 Eu ope 2020: h p://www.eu opedi ec -gdansk.mo ena.o g.pl/wp-con en /uploads/
2015/08/eu opa_2020.pd .
29 The Whi e Pape on he Fu u e o Eu ope (2017): h ps://ec.eu opa.eu/in o/
u u e-eu ope/whi e-pape - u u e-eu ope_en.
30 G een Pape – A Eu opean S a egy o Sus ainable, Compe i i e and Secu e Ene gy
(2006): h ps://eu -lex.eu opa.eu/legal-con en /EN/TXT/HTML/?u i=CELEX:5200
6DC0105& om=PL.
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2 Sus ainable de elopmen
goals – assessmen and
ela ionships
Ane a Kuźnia ska
In oduc ion
A common elemen o he majo i y o he de ini ions o sus ainable de elop-
men is emphasising on he impo ance o he in e ela ionship be ween he
de elopmen o ci ilisa ion and he p o ec ion and es o a ion o he na u-
al and social en i onmen . The de ini ions essen ially indica e he need o
p o ec he social and en i onmen al equilib ium in he p ocess o economic
de elopmen , and hei implemen a ion is possible hanks o he global goals
se , which in a mo e o less p ecise manne indica e he di ec ions in which
o ganisa ions and people should ollow o ca e o bo h he en i onmen and
each o he .
The s a egic Sus ainable De elopmen Goals (SDGs) De eloped by
a b oad consensus o he business milieus, poli ical milieus and non-
go e nmen al o ganisa ions, cons i u e, i s , new g ow h oppo uni ies o
businesses and, second, a chance o build sus ainable, long- e m compe i i e
ad an age. I s impo an sou ces include he possibili y o c ea ing and de-
eloping inno a i e p oduc s and se ices ha mee he needs o inc easingly
awa e and esponsible consume s, as well as imp o ing he epu a ion o
en e p ises. I is wo h bea ing in mind ha , in addi ion o he oppo uni ies
a ising om his, hey also ace challenges ha a e di icul o o e come in
a changing en i onmen (U baniec, 2018a). Accomplishing he SDGs is en-
de ed mo e di icul because o nume ous comp omises accep ed o he sake
o economic g ow h a he expense o social well-being and he p ese a ion
o he en i onmen ; on he o he hand, he concep o inclusi e de elopmen
emphasises he h ee dimensions o de elopmen : social, en i onmen al and
poli ical (Fonseca e al., 2020). Rega dless o he ac ha he SDGs a e
o a global cha ac e , ac i i ies unde aken wi hin hei amewo ks a e o
a local cha ac e , and depend on how a coun ies a e om achie ing he
goals, and he shee deg ee o de elopmen and commi men o sus ainable
de elopmen o each coun y in luences i s domes ic in e es s and ac ions
(Sal ia e al., 2019).
Sus ainable de elopmen goals – assessmen and ela ionships 19
SDGs in he pas and now
The ou line o he his o y o he concep o sus ainable de elopmen p esen ed in
Chap e 1 ansla es di ec ly in o change, o a he an e olu ion o goals adop ed
wi hin i s amewo k. Ne e heless, i does no change he ac ha he c ucial
ole in dissemina ing he idea o sus ainable de elopmen is s ill played by he
Uni ed Na ions (UN) and i s agencies.
A decisi e in luence upon he de elopmen o he concep o sus ainable de-
elopmen was he epo , published in 1987 and p epa ed by he Wo ld Com-
mission on En i onmen and De elopmen o he UN, whe e he main goal was
o mee he needs o p esen and u u e gene a ions in ull compliance wi h he
na u al en i onmen (WCED, 1987). Ini ia ed a he Ea h Summi in 1972, he
concep o sus ainable de elopmen , de eloped and pe ec ed in he ollowing
yea s, ook shape o he i s ime when i s assumed p emises we e adop ed as
he basis o a plan o ac ion a he second Ea h Summi in Rio de Janei o in
1992. I was hen ha he wo mos impo an documen s we e d awn up (Uni ed
Na ions, 1992):
1 Rio Decla a ion on En i onmen and De elopmen , which con ained he gen-
e al philosophy and a ionale o sus ainable de elopmen ; i addi ionally in-
cluded assump ions o an ideological and pos ula i e na u e, indica ing ha
no only ma e ial de elopmen bu also he in ellec ual and spi i ual de elop-
men o he indi idual is c ucial, and he e o e a e-e alua ion o exis ing
li es yles and e hical no ms mus be ca ied ou o c ea e a ‘conscious’ human
being ac ing in a sus ainable manne ,
2 Agenda 21, ha is, a plan con aining he de ailed p inciples and p ocesses
ele an o he implemen a ion o his concep .
The condi ions o sus ainable de elopmen a ha ime included (among o he s)
– comba ing po e y,
– e adica ing he unsus ainable sys em o p oduc ion and consump ion,
– he p o ec ion o he en i onmen , and i s in e dependence wi h peace and
de elopmen ,
– economic g ow h, which ough o esul in inc easing social cohesion (includ-
ing, among o he s, he educ ion o social s a i ica ion, he p e en ion o
ma ginalisa ion and disc imina ion), and be conduci e o he imp o emen
o en i onmen al quali y (among o he s, by educing he ha m ul e ec s o
p oduc ion and consump ion on he s a e o he en i onmen and he p o ec-
ion o na u al esou ces) (Uni ed Na ions, 1992; Dy e al., 2019)
The decla a ion con ained he pos ula es indica ing ha all human beings, socie-
ies and gene a ions ha e he igh o a heal hy and p oduc i e li e, and also o
26 Ane a Kuźnia ska
adhe e o he opinion ha SDGs a e heo e ical, ha all a e ea ed as p io i ies,
and ha means ha none o hem is eally a p io i y (Eas e ly, 2015).
The nega i e assessmen also ela es o he ools in use; bo h kinds o goals
we e, and s ill a e, assessed wi h he applica ion o di e en me hods and a ied
ools, equen ly a ying om coun y o coun y, which ende s i di icul o
compa e hem p ope ly and o analyse p og ess (Pogge & Sengup a, 2015). As
esea che s on he opic poin ou , mo e goals and indica o s p epa ed o hem
does no mean ha hese goals will be be e ; on he con a y, in ac , in many
cases, hey migh cause an unwelcome con usion (Zonde an, 2017). Some o
hem ough o be limi ed and a se o easible, measu able and anspa en a -
ge s should be es ablished o acili a e bo h easie and mo e e ec i e decision-
making as well as compa isons (Venka esh, 2021).
I is wo h emembe ing ha a key ole in accomplishing he SDGs is played
by he p i a e sec o , and, he e, he s a ing poin o conside a ion is he hypo h-
esis ha la ge and/o mo e powe ul companies, by engaging in ela ionships
wi h smalle ac o s, can bo h con ibu e o and impede he achie emen o he
goals. Elemen s o he o ganisa ion ha may s ongly in luence hem include
ce ain alues, o example g eed o i al y, which may be pe cei ed as no ma-
i ely neu al, and e en as equi ed quali ies (Zawadzki, 2014). O he ba ie s
o goal implemen a ion include a lack o s a e suppo in he implemen a ion o
he SDGs, hei excessi e dis ance om business goals o a low cul u e o col-
labo a ion in accomplishing non-business goals (U baniec, 2018b).
The unsa is ac o y ex en o accomplishing he SDGs may be he esul o he
beha iou s o en e p ises esul ing om he in luence o he ideology o build-
ing sha eholde alue. I mo i a es en e p ises o e ain as much o hei alue
as possible, and i should be bo ne in mind ha he ac i e in ol emen o la ge
companies in he achie emen o ce ain goals may isk a lack o g ow h in e-
ained alue and he e o e, may esul in a ailu e o gene a e u he p o i s o
he sha eholde s (Gulski, 2021).
The COVID-19 pandemic also poses a h ea o he SDGs, wi h nega i e
impac s on de eloped coun ies and e en mo e un a ou able impac s on de-
eloping coun ies, which do no ha e he esou ces o cope wi h he economic
and social challenges caused by he pandemic. The economic s agna ion as-
socia ed wi h COVID-19 is es ima ed o plunge 420–580 million people in o
po e y, inc easing global po e y o he i s ime since 1990 (Sumne e al.,
2020).
COVID-19 led o he lowe achie emen o he SDGs (Shulla e al., 2021), bu
a he same ime, con ibu ed o he de elopmen o he digi alisa ion and con-
solida ion o heal h, educa ional and social se ices, as p o-g ow h go e nmen
spending, o en du ing a c isis, has signi ican posi i e e ec s in he social ca e,
heal h and educa ion sec o s (Ree es e al., 2013). In e ms o mee ing en i on-
men al goals, COVID-19 has esul ed in imp o ed ai quali y and educed CO2
emissions (Shulla e al., 2021).

Sus ainable de elopmen goals – assessmen and ela ionships 27
The h ea s o he implemen a ion o he SDGs esul ing om he pandemic
include (Kaczma ek, 2020)
– he ocus o go e nmen s on hei own coun y and i s own goals and asks;
– educing o icial de elopmen aid and o he sou ces o de elopmen inancing;
– weakening he sys em o global collabo a ion;
– changing poli ical p io i ies a he expense o economic de elopmen ;
– e-p io i ising esea ch unding hi he o aimed a sol ing p oblems in de el-
oping coun ies;
– unde mining he ee ma ke and seeking a new pa adigm o he global
economy.
Rela ionship be ween he SDGs
The concep o he SDGs, in con as o ha o he MDGs, indica es an in e-
g a ed app oach o decision-making and includes a policy ocusing no only on
indi idual componen s/dimensions o sus ainable de elopmen sepa a ely bu
also akes in o accoun hei in e connec edness and in e dependence o educe
comp omises, as well as c ea e and use he syne gy e ec ( an Tulde , 2018).
Syne gies be ween sus ainabili y goals la gely ou weigh comp omises, bu in-
e es ingly, nega i e co ela ions a e obse ed ac oss all he SDGs. Mo eo e ,
co ela ions a e sys ema ically assessed no only be ween goals bu also be ween
SDG indica o s, and so (P adhan e al., 2017):
1 a s a is ically signi ican posi i e co ela ion be ween a pai o SDG indica-
o s is iden i ied as a syne gy,
2 a s a is ically signi ican nega i e co ela ion be ween pai s o SDG indica-
o s is classi ied as a comp omise.
As pa o he p ocess o assessmen , he syne gies and comp omises be ween
he pai s o he SDGs a e ca ego ised on he domes ic and global scale, so as
o, in u he cou se, iden i y he mos equen in e ac ions occu ing be ween
hem (P adhan e al., 2017). The c ucial issue wi hin he amewo ks o he de-
sc ibed in e ac ions o he SDGs, encompassing he comp omises and syne -
gies be ween goals (SDG) and wi hin he amewo ks o hei indica o s, a e
con adic ions be ween economic g ow h and he sus ainable use o esou ces
(Nilsson e al., 2016). Ne e heless, i ough o be indica ed ha he nega i e in-
e ac ions a e ega ded as he pe ec in oduc ion o a dialogue be ween science
and poli ics (Obe s eine e al., 2016), which equen ly s imula es u he wo k
wi hin a ele an ield. The inconsis ency and incohe ence in he sus ainabil-
i y goals ela e o indica o s in he quan i a i e dimension – al hough esea ch
p esen s he indica o s, hey a e hampe ed by se e e da a limi a ions and do
no in o m decision-make s abou which o he unde lying economic, social o
28 Ane a Kuźnia ska
en i onmen al pilla s ha e a signi ican impac on sus ainabili y, and om an
o ganisa ional pe spec i e his is c ucial (Bali Swain & Yang-Wallen in, 2020;
Spaise e al., 2017).
Based on he esea ch conduc ed so a , h ee gene al ypes o in e ac ions
be ween SDG a ge s ha e been iden i ied (Nilsson e al., 2016):
a posi i e dynamics – posi i e in e ac ions be ween he SDGs occu when he
SDGs a e ac i e, ein o cing o indi isible,
b neu al o cohe en dynamics – desc ibe a si ua ion whe e con ibu ions o-
wa ds one goal do no esul in signi ican posi i e o nega i e in e ac ions
wi h ano he goal,
c nega i e dynamics – in e ac ions a ise when goals a e cons aining, coun e -
ac ing, o cancelling.
The e a e ew SDGs ha ocus exclusi ely on social issues o solely on en i-
onmen al o ela ional issues. All o hem qui e subs an i ely link a leas wo
o he h ee dimensions. The excep ions a e SDG 11, which includes all h ee
elemen s, and SDG 17, which mo es ela ional issues o he ope a ional le el
(Gup a & Vegelin, 2016).
The cause-and-e ec ela ionships be ween he SDGs can be seen om he
i s cu so y analysis – hey can be seen, o example, be ween inc easing em-
ploymen and educing po e y, be ween educing po e y and imp o ing he
na u al en i onmen . I is wo h no ing ha imp o emen s owa ds one SDG can
enhance o ha m he de elopmen o imp o emen o ano he goal (Ba bie &
Bu gess, 2019). O he ela ionships o he SDGs a e ou lined below:
1 no po e y (SDG1) may be enhanced by he bene i s o imp o ed wa e qual-
i y and sani a ion (SDG6), and also ze o hunge (SDG2) (Fuso Ne ini e al.,
2018)
2 SDG12 ( esponsible consump ion and p oduc ion) is he goal mos closely
ela ed o comme ce (P adhan e al., 2017)
3 SDG 02 (Ze o hunge ) and SDG 01 (No po e y) and SDG 03 (Good heal h
and well-being).
4 SDG 03 (Good heal h and well-being) and SDG 08 (Decen wo k and eco-
nomic g ow h).
5 SDG 06 (Clean wa e and sani a ion) and SDG 12 (Responsible consump ion
and p oduc ion).
6 SDG 07 (A o dable and clean ene gy) and SDG1 (No po e y), SDG2 (Ze o
hunge ), SDG3 (Good heal h and well-being), SDG8 (Decen wo k and eco-
nomic g ow h), SDG13 (Clima e ac ion).
7 SDG7 (A o dable and clean ene gy) and SDG6 (Clean wa e and sani a ion)
8 SDG8 (Decen wo k and economic g ow h) and SDG1 (no po e y) (Singh
e al., 2018).
Sus ainable de elopmen goals – assessmen and ela ionships 29
9 SDG 11 (Sus ainable ci ies and communi ies) and SDG 03 (Good heal h and
well-being).
10 SDG 12 (Responsible consump ion and p oduc ion) and SD6 (Clean wa e
and sani a ion).
11 SDG13 (Clima e ac ion) and SDG15 (Li e on land).
12 SDG13 (Clima e ac ion) and SDG14 (Li e below wa e )
13 SD14 (Li e below wa e ) and SDG1 (No po e y), SDG2 (Ze o hunge ) and
SDG8 (Decen wo k and economic g ow h).
14 SDG15 (Li e on land) and SDG1 (No po e y), SDG2 (Ze o hunge ), SDG8
(Decen wo k and economic g ow h), SDG13 (Clima e ac ion) and SDG14
(Li e below wa e ).
15 SDG7 (A o dable and clean ene gy) and SDG6 (Clean wa e and sani a ion)
Conclusions
The de elopmen , bo h quan i a i e and quali a i e, o he SDGs ha ha e been
de eloped and adop ed in successi e yea s shows how s ongly global p oblems
ela ed o human ac i i ies a e escala ing. The ansi ion om he 1987 p incipal
goal o he Millennium Goals o he 2030 Agenda goals indica es e e -expanding
p oblems in all dimensions o sus ainable de elopmen . The oad o quan i ying
and moni o ing he SDGs is s ill challenging – he e is a need o a deep unde -
s anding o sus ainable de elopmen , commi men and capaci y o ope a ional-
ise and implemen i s mul idimensional goals, access o da a, expe ise, analysis
and in e p e a ion o esul s. As p ac ice shows, he e is s ill a con lic be ween
socio-economic de elopmen and he en i onmen al dimension, making i di -
icul o iden i y and implemen he mos e ec i e s a egy o c ea ing sus ain-
able de elopmen (Redcli , 2005). In addi ion, doub s a ise o wha ex en such
a b oad and global sus ainable de elopmen p og am such as he 2030 Agenda
can be e ec i ely implemen ed, especially in he ace o he di e se economic
and poli ical in e es s o a ious social g oups, s a es and blocs, he oliga chisa-
ion o ce ain economies, he weakening ole o s a es wi h he pa allel s eng h-
ening o he ole o ansna ional co po a ions and global inance (G uchelski &
Niemczyk, 2016). Pe haps he bigges eason o he ailu e o es ablish global
sus ainable socio-economic de elopmen is also he s uc u e o aid o e ed o
poo coun ies. To a g ea e ex en , hese coun ies a e p o ided, o comme cial
easons, wi h means o consump ion, ins ead o means o p oduc ion and in a-
s uc u e (G uchelski & Niemczyk, 2013).
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DOI: 10.4324/9781003379409-5
3 The economic dimension o
sus ainable de elopmen
Judy a Lubacha
In oduc ion
Ex ensi e esea ch o e s e idence ha economic g ow h has a nega i e impac
on he en i onmen . Economic wel a e is based on he exploi a ion o na u al
esou ces (Kalime is e al., 2020). Many de eloping coun ies expo aw and
p ima y ma e ials, especially hose ich in mine als and uel deposi s (Abou-
Ali & Abdel a ah, 2013; Wes e al., 2014). Economic g ow h is ela ed o he
inc ease in ene gy consump ion (Ozcan e al., 2020; Sa wa e al., 2017). Mo eo-
e , he consump ion o ene gy and oil leads o an inc ease in pollu ion and CO2
emissions (Om i, 2013). Resea ch shows a s ong posi i e co ela ion be ween
economic g ow h and CO2 emissions (Lei ão e al., 2022). In he age o glo-
balisa ion emissions a e ans e ed o coun ies o p oduc ion, which causes
he deepening o global inequali ies (Cada so e al., 2012). De eloped coun ies
like USA, EU and Japan a e he main ca bon impo e s, and de eloping coun-
ies such as China and Sou heas Asian coun ies a e majo ca bon expo e s
(Y. Wang e al., 2022).
In his chap e sus ainable economic de elopmen is discussed om he
pe spec i e o h ee main economic ac o s: business sec o , household sec o
(consume s) and go e nmen al sec o . Two main ques ions a e add essed in he
chap e : (1) How do economic ac o s c ea e p essu e on he na u al en i on-
men ? (2) How can economic ac o s educe hei nega i e impac on he na -
u al en i onmen ? The sys ema ic li e a u e e iew is based on he esul s o
he que y “sus ainable de elopmen ” in he Web o Science Ci a ion Index wi h
Abs ac s in WoS Ca ego y Economics. F om 5,170 eco ds (download da e
Sep embe 2022) hose ela ed o business, households and go e nmen al sec o
we e chosen o analysis.
Business sec o
Each o he business sec o s (ag icul u al, indus ial and se ices) c ea es en i-
onmen al p essu e in di e en ways. Ne e heless, all sec o s a e esponsible
o g eenhouse gases (GHGs) emission (Table 3.1).
34 Judy a Lubacha
Inno a ions a e one o he means o achie e he goal o sus ainable ag icul-
u e (Aldy e al., 1998). Food p oduc ion equi es wa e and ene gy use and
al e na i es o ossil uels a e al eady in place – sola ene gy o i iga ion
(Le o e e al., 2021) and bio uels (Kung, 2018). Al hough bioe hanol and bio-
diesel p oduc ion use wa e and uel, he sus ainabili y bio uel depends on he
p oduc ion echnology used (Roseg an e al., 2013). Wa e use may be educed
by mo e e icien i iga ion echniques (Odega d & an de Voe , 2014). C op
di e si ica ion may dec ease soil e osion (Alcon e al., 2020). The dec ease in
GHG emissions om ag icul u e as well as dec ease o de o es a ion may be
achie ed h ough he educ ion o pas u e land (de Pin o e al., 2016). Adop ion
o sus ainable ag icul u al p ac ices should ake in o accoun in o mal no ms
and belie s. Di ec implemen a ion o “wes e n” “scien i ic” app oach may be
coun e p oduc i e in de eloping coun ies. Social change needs o be de eloped
based on local alues and belie s (Shah e al., 2017). Social capi al in he o m o
social ne wo ks ( ela i es, ade s) and membe ships in p o essional o ganisa-
ions inc eases he p obabili y o adop ion o sus ainable p ac ices in ag icul u e
(González, 2012; Teklewold e al., 2013).
Elec ici y and hea sec o s a e esponsible o he highes GHG emissions
(Alajmi, 2021; Ging ich e al., 2011), cemen , s eel and i on manu ac u ing a e
he second la ges emi e s (Dha e al., 2020). SO2 emission is ela ed o coal
combus ion (Apsimon & Wa en, 1996). Renewable ene gy sou ces such as so-
la pho o ol aic and wind a e widely used as al e na i es o ossil uel combus-
ion (Xie & Jamaani, 2022). Howe e , i should be no ed ha he p oduc ion o
ene gy om sola and wind a ms equi es sca ce ma e ials like coppe , li hium,
and aluminium (Ga cía-Oli a es e al., 2012). Biogas p oduced om municipal
was e is ano he al e na i e o non- enewable ene gy sou ces. Mo eo e , he
Table 3.1 Main a eas o en i onmen al p essu e in ag icul u e, indus y and se ices
Ag icul u e Indus y Se ices
• G eenhouse gas emission
(de Pin o e al., 2016; Jo -
genson & Bi kholz, 2010)
• F eshwa e i iga ion
(Albo noz-Mendoza &
Maina -Causapé, 2019)
• Soil e osion (Suleimeno
& O am, 2000)
• De o es a ion (Mechiche-
Alami e al., 2021)
• Species ex inc ions
(Chaudha y & B ooks,
2019)
• G eenhouse gas emission
(Dha e al., 2020; Ging ich
e al., 2011)
• SO2 emission (Apsimon &
Wa en, 1996; Tang e al.,
2022)
• High wa e wi hd awal
(Alkon e al., 2019; Pan
e al., 2012)
• Exposu e o oxic sub-
s ances (Kuwayama e al.,
2017)
• G eenhouse gas
emission (Ma ila
& An ikainen,
2011; Saidi, 2021)
• Pa icula e ma -
e emission
(Chen e al., 2022;
Zhang e al., 2022)
• Food was e (Son-
nino & McWil-
liam, 2011)
Sou ce: Own s udy.
The economic dimension o sus ainable de elopmen 35
euse o ecyclables allows o a educ ion in ene gy use in p oduc ion (Lino
& Ismail, 2011). Ano he impo an way o educ ion o g eenhouse emission
is ene gy sa ing and inc ease o ene gy p oduc i i y and e iciency by means
o echnological inno a ion and changes in he p oduc ion p ocess (E. Z. Wang
e al., 2022; Xie & Jamaani, 2022).
F eigh and passenge anspo a e he main sou ces o CO2 emission (accoun -
ing o ¼ o he wo ld’s emissions) (Ma ila & An ikainen, 2011; Saidi, 2021;
Zeg as, 2007). The main way o anspo deca bonisa ion is he adap a ion o
en i onmen ally- iendly means o anspo a ion such as elec ic o hyb id ehi-
cles o passenge anspo (Co azza e al., 2016; Kołoś & Taczanowski, 2016)
and ail eigh anspo a ion (Beh ends, 2017; Dinwoodie, 2006). Howe e , elec-
ic ehicles a e no a sus ainable solu ion wi hou changing he ene gy p oduc ion
sou ces like ossil uels (Zawieska & Pie iegud, 2018).
Households sec o
Consume s’ en i onmen al p essu e is ela ed o a ious business sec o s
(Figu e 3.1). Household ood consump ion, housing (hea ing and ene gy use)
and mobili y a e seen as he mos damaging ac o s o he en i onmen (Span-
genbe g & Lo ek, 2002).
household
consump ion
indi ec
p essu e
ag icul u e ood
consump ion
indus y
household
ene gy
consump ion
pu chasing
manu ac u ed
goods
se ices anspo a ion
di ec p essu e
hea ing
cooking
indi idual
anspo
Figu e 3.1 Main a eas o ecological p essu e in consump ion in ela ion o business
sec o s
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DOI: 10.4324/9781003379409-6
4 The social dimension o
sus ainable de elopmen
Ka a zyna Filipowicz
In oduc ion
As a complex issue, he social dimension o sus ainable de elopmen is easie
o de ine using indica o s. Indica o s can be a pa o disagg ega ed sco eboa ds
(Sus ainable De elopmen Goals (SDGs), Doughnu Economics) o highly ag-
g ega ed measu es. Bo h app oaches ha e some ad an ages as well as some
limi a ions. Non-agg ega ed indica o s allow us o see di e ences in indi idual
ca ego ies and iden i y a eas equi ing in e en ion. On he o he hand, agg e-
ga ed measu es pe o m e y well in c oss-coun y compa isons.
The social dimension in SGDs and Doughnu economics
SDGs ela ed o he social dimension
The gene al concep o SDGs has al eady been discussed in Chap e 2. In his
sec ion, he ocus will be on eigh SDGs ela ed o he social dimension. These
goals call o he e adica ion o po e y and hunge , peace and social jus ice,
access o quali y heal hca e and educa ion, and highligh he aspec s o gen-
de equali y, sus ainable u ban de elopmen and access o clean ene gy (DSDG,
n.d.). I should be emphasised ha he goals o sus ainable de elopmen a e
in e ela ed. The ounda ion o social de elopmen is he app op ia e p o ec ion
o he biosphe e, and he abo e-men ioned social goals a e he basis o hose
ela ed o he economy (S ockholm Resilience Cen e, 2017).
Table 4.1 p esen s he social goals o sus ainable de elopmen and he numbe
o a ge s and indica o s ela ed o hese goals. In o al, he social dimension is
desc ibed by 74 a ge s and 124 indica o s.
The selec ed p oblems and da a ela ed o he social goals o sus ainabili y a e
discussed below. The desc ibed challenges and indica o s can be a s a ing poin
o u he deba e abou his complex issue.
The social dimension o sus ainable de elopmen 47
No po e y
The i s challenge o he social dimension o sus ainable de elopmen is o
end po e y in all i s o ms e e ywhe e (DSDG, n.d.). The e is no single, ac-
cep ed de ini ion o po e y. Po e y is a e y subjec i e ca ego y – po e y
in E hiopia is some hing di e en om po e y in he US. In 1990 The Wo ld
Bank, oge he wi h a g oup o independen esea che s, c ea ed a me hodolog-
ical amewo k o he in e na ional po e y line (IPL). Cu en ly, IPL is calcu-
la ed as he median o he 28 na ional po e y lines o he poo es coun ies. I
is exp essed in he 2017 PPP (Wo ld Bank Da a Help Desk, n.d.). In Sep embe
2022, he Wo ld Bank se a new IPL a a le el o $2.15 pe pe son pe day,
eplacing he p e ious limi o $1.90 pe pe son pe day (Wo ld Bank, 2022).
Table 4.2 shows he medians o na ional po e y lines o di e en income
g oups o coun ies. The po e y line in high-income coun ies is $22.21 highe
han in low-income coun ies (i.e. IPL). The e o e, i is e y di icul o make
in e na ional compa isons o his issue.
Table 4.1 SDGs ela ed o he social dimension o sus ainable de elopmen
Goals Ta ge s Indica o s
Goal 1: No po e y 7 14
Goal 2: Ze o hunge (No hunge ) 8 13
Goal 3: Good heal h and well-being 13 28
Goal 4: Quali y educa ion 10 11
Goal 5: Gende equali y 9 14
Goal 7: A o dable and clean ene gy 5 6
Goal 11: Sus ainable ci ies and communi ies 10 15
Goal 16: Peace, jus ice and s ong ins i u ions 12 23
To al 74 124
Sou ce: own s udy based on SDG T acke (n.d.).
Table 4.2 Global po e y lines wi h ha monised na ional po e y lines
Income classi ica ion Median (2017 PPP) Numbe o coun ies
(obse a ions)
Low-income coun ies 2.15 28
Lowe -middle income coun ies 3.63 54
Uppe -middle income coun ies 6.85 37
High-income coun ies 24.36 38
To al 157
Sou ce: Jolli e e al. (2022).

48 Ka a zyna Filipowicz
Ze o hunge
The second social challenge is ending hunge , achie ing ood secu i y and im-
p o ed nu i ion and p omo ing sus ainable ag icul u e (DSDG, n.d.). The Food
and Ag icul u e O ganiza ion (FAO) de ines hunge as:
an uncom o able o pain ul physical sensa ion caused by insu icien con-
sump ion o die a y ene gy. I becomes ch onic when he pe son does no
consume a su icien amoun o calo ies (die a y ene gy) on a egula basis o
lead a no mal, ac i e and heal hy li e.
(FAO, n.d.)
Figu e 4.1 shows wo indica o s: he global numbe o people unde nou ished and he
p e alence o unde nou ishmen in 2004–2021. In 2021, he numbe o people un-
de nou ished was 767.9 million, and he p e alence o unde nou ishmen was 9.8%.
In he yea s 2004–2010, he e was a no iceable downwa d end in bo h indica o s,
hen in 2011–2018 he indica o s we e a a s able le el, and hen om 2019, an up-
wa d end can be obse ed. The COVID-19 pandemic is indica ed as he main cause
o he inc easing numbe o people unde nou ished in ecen yea s (FAO, 2022).
Good heal h and well-being
The hi d social goal is o ensu e heal hy li es and p omo e well-being o all a
all ages (DSDG, n.d.). One o he main ac o s in luencing he heal h o a socie y
is he quali y o i s heal hca e. The quali y o heal hca e is mos ly de e mined by
he heal h spending in a gi en coun y. Acco ding o Global Bu den o Disease
(GBD) es ima es, heal h expendi u e pe capi a in 2016 in high-income coun ies
0.0%
2.0%
4.0%
6.0%
8.0%
10.0
%
12.0
%
14.0
%
0
10
0
20
0
30
0
40
0
50
0
60
0
70
0
80
0
90
0
Numbe o people unde nou ished (million) P e alence o unde nou ishmen
Figu e 4.1 Global numbe o people unde nou ished and p e alence o unde nou ish-
men in 2004–2021
Sou ce: Based on da a om FEOSTAT.
The social dimension o sus ainable de elopmen 49
Table 4.3 Heal h spending o di e en income g oups o coun ies in 2016
Income
classi ica ion
Heal h spending
pe capi a, 2016
($PPP)
Heal h
spending pe
GDP, 2016
Go e nmen heal h
spending pe o al
heal h spending,
2016
High income 5,621 10.8% 79.6%
(5,548–5,693) (10.6–10.9) (78.2–81.1)
Uppe -middle
income
1,009 5.0% 53.9%
(948–1,072) (4.7–5.3) (49.9–58.6)
Lowe -middle
income
274 3.2% 32.1%
(247–303) (2.9–3.5) (28.4–36.1)
Low income 125 5.1% 26.3%
(119–132) (4.9–5.4) (23.3–29.5)
Sou ce: Global Bu den o Disease Heal h Financing Collabo a o Ne wo k (2019).
was $5621, and in low-income coun ies $125. The go e nmen plays an im-
po an ole in he sys em o heal hca e – he sha e o go e nmen expendi u e
in heal h expendi u e in high-income coun ies was 79.6% and in low-income
coun ies 26.3% (see Table 4.3).
Quali y educa ion
The ou h social issue is o ensu e inclusi e and quali y educa ion o all and o
p omo e li elong lea ning (DSDG, n.d.). His o ical da a on he li e a e and illi e -
a e wo ld popula ion a e mode a ely op imis ic. The global pe cen age o people
who could ead in 2020 was a ound 87%, in 1950 i was a ound 56% (see Figu e
4.2 (Rose & O iz-Ospina, 2016)).
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Li e a e wo ld popula ion (%) Illi e a e wo ld popula ion (%)
Figu e 4.2 Li e a e and illi e a e wo ld popula ion (among people aged 15 and olde )
Sou ce: Based on da a om he websi e Ou Wo ld in Da a and The Wo ld Bank.
50 Ka a zyna Filipowicz
Howe e , he dispa i ies be ween high and low-income coun ies in his basic
indica o a e s ill signi ican . In 2020, in low-income coun ies, he p opo ion
o he li e a e popula ion was a he le el o 61%, and in uppe -middle income
coun ies 96% (see Table 4.4).
Gende equali y
The nex social challenge is o achie e gende equali y and empowe all women
and gi ls (DSDG, n.d.). Gende inequali y is a p oblem in mos coun ies o he
wo ld. I mani es s i sel , o example by gende di ision o labou , occupa ional
seg ega ion, o gende wage gap. Figu e 4.3 p esen s he dis ibu ion o wo k
ime based on da a om he epo In e na ional Labou O ganiza ion (ILO,
2018). The main conclusion om he da a is ha women wo k longe han men
pe day, ega dless o he coun y’s income g oup. Addi ionally, women mainly
265
83
262
89
267
66
257
135
183
322
193
290
192
346
154
249
0
50
100
150
200
250
300
350
400
450
500
WomenMen WomenMen WomenMen Wome
nM
en
Wo ldLow-income coun ies Middle-income coun ies High-income coun ies
Minu es pe day
Unpaid ca e wo k Paid wo k
Figu e 4.3 Gende di ision o labou
Sou ce: based on da a om ILO (2018).
Table 4.4 Li e acy a e, adul o al (% o people ages 15 and abo e)
Income classi ica ion 2005 2010 2015 2020
Low income 53% 54% 59% 61%
Lowe middle
income
67% 71% 74% 76%
Middle income 81% 84% 85% 87%
Uppe middle
income
92% 94% 95% 96%
Sou ce: Based on da a om he Wo ld Bank websi e.
The social dimension o sus ainable de elopmen 51
do unpaid wo k. E en in high-income coun ies, he dispa i ies a e signi ican
(women’s unpaid wo k is 257 minu es a day, men’s 135 minu es).
A o dable and clean ene gy
The nex social issue is ensu ing access o a o dable, eliable, sus ainable and
mode n ene gy (DSDG, n.d.). This p oblem can be di ided in o wo aspec s:
ensu ing access o ene gy and changes owa d clean ene gy. Map 4.1 shows
he pe cen age o he popula ion wi h access o elec ici y – he e a e s ill many
coun ies (especially in A ica) wi h limi ed access o elec ici y. The second
aspec o he p oblem conce ns he sou ces o ene gy. Clean ene gy is ela ed
o he ecological dimension o sus ainable de elopmen and is one o he main
challenges o highly de eloped coun ies.
Sus ainable ci ies and communi ies
The nex goal o he social dimension is o make ci ies inclusi e, sa e, esilien
and sus ainable (DSDG, n.d.). The e is a link be ween sus ainable u ban de el-
opmen and human heal h. Table 4.5 lis s he diseases ha a e he mos common
cause o dea h ( op 10) and shows he impac o aul y u ban design and plan-
ning policies. The Wo ld Heal h O ganiza ion has launched a new U ban Heal h
Ini ia i e. This new ini ia i e is o c ea e a model o a ci y ha is mo e clima e-
iendly and suppo s a heal hy li es yle o esiden s. The esul s ob ained by
he WHO can be used by he ci y au ho i ies o conduc u ban policy mo e e -
ec i ely (Wo ld Heal h O ganiza ion, 2019).
Map 4.1 Access o elec ici y (% o he popula ion)
Sou ce: Based on da a om he websi e Ou Wo ld in Da a.
58 Ka a zyna Filipowicz
Republic (8.0), Chad (8.0), Sudan (7.9), Djibou i (7.4), Mali (7.4), Nige (7.0)
and Sou h Sudan (5.5, see Map 4.4).
Sus ainable Socie y Index
The Sus ainable Socie y Index (SSI) was de eloped by he Du ch Sus ainable
Socie y Founda ion in 2006. Since 2019, he SSI has been managed by TH Köln.
Now i is a ailable o 213 coun ies/ e i o ies. The SSI is made up o h ee
dimensions o well-being: human, en i onmen al and economic. These dimen-
sions a e no agg ega ed in his measu e (TH Köln, n.d.). Human well-being
consis s o h ee ca ego ies and nine indica o s:
1 Basic needs (su icien ood, su icien d inking wa e and sa e sani a ion);
2 Pe sonal de elopmen and heal h (educa ion, heal hy li e and gende
equali y);
3 Well-balanced socie y (income dis ibu ion, popula ion g ow h and good
go e nance).
Each indica o is a ed on a scale om 1 o 10, whe e 1 deno es he weakes
alue and 10 deno es he s onges . The geome ic mean is used o agg ega e he
indi idual dimensions (Van de Ke k, 2008). Map 4.5 shows he alues o he
human well-being dimension in 2018.
Map 4.5 SSI – human well-being dimension in 2018
Sou ce: Own s udy based on TH Köln da a.

The social dimension o sus ainable de elopmen 59
The highes sco es in he human well-being dimension o SSI in 2018 we e
achie ed by he ollowing e i o ies: Be muda (9.7), Vi gin Islands (9.5), An-
do a (9.4), Gib al a (9.3), Fa oe Islands (9.1), Finland (9.1), F ench Polynesia
(9.1), Liech ens ein (9.1), New Caledonia (9.1), Hong Kong SAR, China (9.0),
Pue o Rico (9.0), Ba bados (8.9), Denma k (8.9), Po ugal (8.9) and Slo enia
(8.9). The lowes esul s we e ob ained by: Togo (4.4), Cen al A ican Repub-
lic (4.2), Yemen, Rep. (4.1), Congo, Rep. (4.0), E hiopia (4.0), Guinea (4.0),
Uganda (4.0), Chad (3.9), Zambia (3.9), Congo, Dem. Rep. (3.7), Sou h Sudan
(3.6), Guinea-Bissau (3.3), Somalia (3.3), Nige (3.2) and Equa o ial Guinea
(2.7).
Be e Li e Index
The Be e Li e Index (BLI) is an online, in e ac i e ool, launched in 2011 and
designed o he O ganiza ion o Economic Co-ope a ion and De elopmen
(OECD) coun ies. The Be e Li e dashboa d allows he use o se he le el o
impo ance o 11 componen s, including he ollowing social ones: communi y,
educa ion, ci ic engagemen , heal h, housing, jobs, li e sa is ac ion, sa e y and
wo k-li e balance. The indica o combines all h ee dimensions o sus ainabili y
and i can be a good s a ing poin in he discussion abou wha is essen ial om
a wel a e pe spec i e (OECD, n.d.).
Genuine P og ess Indica o
The GPI was de eloped in 1995 as a a ian o he Index o Sus ainable Economic
Wel a e. The GPI is a comp ehensi e sus ainabili y indica o ha inco po a es
all i s h ee dimensions. This index consis s o 26 componen s g ouped in o h ee
ca ego ies. The social ca ego y is ep esen ed by he ollowing elemen s: he
alue o housewo k and pa en ing, he cos o amily changes, he cos o c ime,
he cos o household pollu ion aba emen , he alue o olun ee wo k, loss o
leisu e ime, he alue o highe educa ion, he alue o highways and s ee s,
cos o commu ing and cos o mo o - ehicle c ashes (G oss Na ional Happiness
USA, n.d.). The GPI is a mone a y measu e, which dis inguishes his measu e
om hose discussed abo e. The GPI is no ye eady o use in c oss-coun y
compa isons, mos ly because o he e ol ing me hodology, a la ge numbe o
componen s and high da a demands. So a , i has been es ima ed only o abou
30 coun ies. Howe e , he GPI is he indica o ha measu es o e all well-being
by adjus ing o se e al nega i e ex e nali ies. Wha is impo an , as a mone a y
indica o , he GPI can be use ul o e alua e he well-being impac o poli ical
ac ions (including social policy, Be ik, 2020).
60 Ka a zyna Filipowicz
Conclusions
The complexi y o he social dimension o sus ainable de elopmen makes i
di icul o de ine and consequen ly o measu e. O e all, he social dimension
co e s p oblems ela ed o human well-being such as po e y, hunge , heal h,
educa ion, gende equali y, ene gy supply, sus ainable ci ies, peace and jus ice.
Each o hose componen s can be measu ed by a ious indica o s. Due o he
mul i ace ed na u e o his dimension, i is necessa y o de ine, explici ly and
p ecisely, wha we wan o measu e and o wha pu pose.
Indica o s desc ibing he social dimension a e elemen s o bo h disagg ega ed
and agg ega ed measu es o sus ainable de elopmen . The eigh SGDs a e di-
ec ly ela ed o social p oblems, and he social ounda ions a e a key pa o he
Doughnu model. Agg ega ed measu es o sus ainable de elopmen co e only
selec ed social aspec s ha equi e a subjec i e assessmen o he impo ance o
he speci ic indica o s.
Finally, a coun y’s income le el has a g ea impac on he goals and meas-
u emen o he social dimension, he e o e, in e na ional compa isons should
be app oached wi h cau ion. I also has a e y big in luence on he selec ion o
app op ia e ins umen s o social policy o mee he mos impo an challenges
o his dimension.
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DOI: 10.4324/9781003379409-7
5 En i onmen al sus ainabili y
om he pe spec i e o
poli ical economy
Challenges and hope
Zo ia Łapniewska
In oduc ion
Hope has a u opian unc ion, claims he Ge man philosophe E ns Bloch
(1986).1 I is nei he a wish no a an asy, bu an emo ion ha allows us o an ici-
pa e he u u e in he p esen . An emo ion we expe ience when we ead epo s
on clima e change, endange ed species, o plas ic pollu ion o he en i onmen .
We hope ha new echnologies, he p og ess o science and he solida i y o
people, in pa icula o de eloped coun ies, will s op he ongoing changes and
he nex gene a ions will be able o con inue o enjoy a high quali y o li e on his
plane using i s esou ces. This chap e ocuses on he mos impo an en i on-
men al challenges acing humani y. The la es igu es I e e o pain he u u e in
a he da k colou s and expe s ag ee ha ac ion should be aken now. Using he
achie emen s o he poli ical economy o sus ainabili y, as well as eminis and
ecological economics, I poin o p oposals o ac ions ha p e igu a i ely shape
he image o he economy o he u u e in he se ice o na u e and socie y. This
unique con ibu ion allows o a holis ic iew o he concep o en i onmen al
sus ainabili y, which is cen al o he o he dimensions desc ibed in his book –
social and economic.
En i onmen al sus ainabili y
En i onmen al sus ainabili y is he ounda ion o o e all sus ainabili y, he in-
eg i y o all sys ems, including human-made social and economic sys ems.
René Passe (1979) illus a ed his ac as h ee se s, whe ein i is he biosphe e
ha de e mines he exis ence and p ospe i y o he o he wo (Figu e 5.1).
En i onmen al sus ainabili y means ha people conduc hei ac i i ies on he
plane (p oduc i e and ep oduc i e) in such a way ha i does no pu p essu e
on he en i onmen leading o a loss o biodi e si y and i e e sible changes
in ecosys ems. A he same ime, he esou ces used a e egene a ed, well-
main ained and cul i a ed, so ha u u e gene a ions ha e equal chances o a
good li e. Sus ainabili y combines he conce n o he na u al en i onmen and
i s condi ion wi h he social and economic expec a ions o humankind. As ea ly

64 Zo ia Łapniewska
as 1965, in his amous essay “Ea h as a Space Ship”, Kenne h Boulding w o e
abou ea ing he plane as an en i e y and humans as one o he species ha
inhabi i :
Man is inally going o ha e o ace he ac ha he is a biological sys em li -
ing in an ecological sys em, and ha his su i al powe is going o depend on
his de eloping symbio ic ela ionships o a closed-cycle cha ac e wi h all he
o he elemen s and popula ions o he wo ld o ecological sys ems.
(Boulding, 1965)2
Al hough Boulding’s ex clea ly indica es he ma e ial bounda ies o he plane ,
desc ibing i as a closed sys em, he did no ake in o accoun he cons an supply
o (sola ) ene gy o his sys em, which gua an ees g ow h, suppo o li e and
p ocessing o ma e ials (e.g. ecycling) and goods ha e en ually go back o he
en i onmen .
When he i s de ini ions o en i onmen al sus ainabili y we e c ea ed in he
ea ly 1990s, he ocus was p ima ily on p o ec ing he sou ces o aw ma e i-
als and “ensu ing ha he sinks o human was es a e no exceeded, in o de o
p e en ha m o humans” (Goodland, 1995), which means he opic o “limi s
o g ow h” (Meadows e al., 1972) in An h opocene was con inued. Howe e ,
his de ini ion was b oadened – as i in esponse o he B und land Commis-
sion epo (WCED, 1987) – by including bio-geophysical aspec s in he pub-
lica ion o he Wo ld Bank (Hold en e al., 1995), whe e he e m “biophysical
sus ainabili y” is de ined as s eng hening he in eg i y o sys ems suppo ing
li e on Ea h. The au ho also poin ed ou ha bo h biological di e si y and he
Figu e 5.1 The economy embedded in he ins i u ions o human socie y and in he
biosphe e
Sou ce: Ma inez-Alie & Mu adian, 2015, p.2; a e Passe , 1979, p.4.
En i onmen al sus ainabili y 65
bio-geochemical in eg i y o he biosphe e (p ope use and conse a ion o na u-
al esou ces – land, wa e and ai ) a e impo an . The opic o sus ainabili y
was widely discussed a he beginning o he 21s cen u y and was aken up by
many o ganisa ions (e.g. OECD, 2001). Reading hese s udies shows ha he
cen al ole in hem is played no by he economy (and u he g ow h), bu by
he en i onmen o ha mony wi h i – as he Boulding essay indica es. He e,
ecological economics p o ided suppo , poin ing ou ha he in e dependence o
na u al ecosys ems and he economy should be conside ed, as well as he dimen-
sions o ime and space (Xepapadeas, 2008, pp. 3258–3271). This is especially
impo an when we hink abou in e gene a ional jus ice and he abili y o he
en i onmen o egene a e, including i e e sible changes, o example he p o-
spec i e loss o almos a million species ha a e cu en ly endange ed (IPBES,
2019, p. XVI); and on spa ial jus ice, on he s eng h o which some species- ich
a eas o ese oi s should be pa icula ly well-p o ec ed (and ex ended) and o h-
e s, sensi i e o clima e change – whe e he li e and heal h o people and o he
species inhabi ing hem a e endange ed, o example by hu icanes and loods
in he coun ies o he Global Sou h – should be s eng hened and p epa ed o
wea he shocks. Jus ice in his sense means ha he coun ies ha ha e con-
ibu ed mos o clima e change should be accoun able o he e ec s o hei
ac ions and i s minimise hei en i onmen al impac (ideally o ze o) and help
o he coun ies o cope wi h hese e ec s as well as o help hem ans o m hei
economies in o ze o- o low-ca bon economies. En i onmen al economis s (Pa -
ique e al., 2019) ag ee ha i is impossible o sepa a e economic g ow h om
g eenhouse gas emissions (a phenomenon known as “decoupling”). The e o e,
highly de eloped coun ies should mo e o he deg ow h phase in o de o lea e
less-de eloped coun ies some space o de elopmen wi hou exhaus ing he
plane ’s esou ces and no leading o i e e sible damage o he en i onmen .
As pa o he concep o en i onmen al sus ainabili y, scien is s om he S ock-
holm Resilience Cen e (SRC) indica e nine majo plane a y bounda ies (Figu e
5.2), he c ossing o which “inc eases he isk o gene a ing la ge-scale ab up o
i e e sible en i onmen al changes” (SRC, 2022).
The a eas o he “ecological ceiling” (Figu e 5.2) we e de ined in 2009 by
28 scien is s, in i ed o quan i y he biophysical limi s wi hin which human-
i y will con inue o de elop and p ospe o gene a ions o come (Rocks öm
e al., 2009). The nine sys ems a e clima e change (measu ed by a mosphe ic
CO2 concen a ion and change in adia i e o cing), biodi e si y loss (measu ed
by ex inc ion a e), biogeochemical lows (measu ed by he amoun o ni ogen
(N2) emo ed om he a mosphe e and phospho us lowing in o he oceans),
change in land use (global land con e ed o c opland), no el en i ies (includ-
ing plas ic pollu ion), eshwa e change (di ision in o g een wa e om ain all
and blue wa e consumed by people), ocean acidi ica ion, s a osphe ic ozone
deple ion and a mosphe ic ae osol loading (no quan i ied ye ). The i s six lim-
i s men ioned abo e ha e al eady been exceeded (S e en e al., 2015; Pe sson
66 Zo ia Łapniewska
e al., 2022; Wang-E landsson e al., 2022). As indica ed in he las epo o he
In e go e nmen al Panel on Clima e Change (IPCC), his is he las wa ning, and
we a e al eady on he pa h o no e u n (IPCC, 2022). Complemen a y o he il-
lus a ion o bounda ies abo e (Figu e 5.2), is he concep o “ he doughnu ” by
Ka e Rawo h (2017). On he one hand, he au ho akes in o accoun he bound-
a ies o biophysical sys ems de e mined by he SRC, and on he o he , she adds
he necessa y socio-economic minimum ha de ines he condi ions ha mus be
me o humans o li e in ha mony and lou ish (side by side wi h o he species).
Since his concep was p esen ed in de ail in he p e ious chap e , I will no be
discussing i he e. Ra he , my in en ion is o emphasise he in e pene a ion o
all h ee a eas (Figu e 5.1) and hei close in e dependence, which we mus con-
side when designing economic o social changes, guided by he p ecau iona y
p inciple (A icle 191 o he T ea y on he Func ioning o he Eu opean Union).
Figu e 5.2 The plane a y bounda ies amewo k
Sou ce: J. Azo e o S ockholm Resilience Cen e, based on analysis in Pe sson e al., 2022; Wang-
E landsson e al., 2022 and S e en e al., 2015.
En i onmen al sus ainabili y 67
Main challenges o en i onmen al sus ainabili y
Al hough i would seem ha he c i ical e lec ion on he in luence o humankind
on clima e change appea ed in he public discou se ela i ely ecen ly, he i s
obse a ions o he in luence o excessi e concen a ion o CO2 in he a mos-
phe e on i s hea ing by sunligh we e made by Eunice New on Foo e in 1856
(So enson, 2011). She concludes he disco e y wi h he wo ds:
An a mosphe e o ha gas would gi e o ou ea h a high empe a u e; and i
as some suppose, a one pe iod o i s his o y he ai had mixed wi h i a la ge
p opo ion han a p esen , an inc eased empe a u e om i s own ac ion as
well as om inc eased weigh mus ha e necessa ily esul ed.
(New on Foo e 1856, p. 383)
I can be said ha he wa ning om he pe iod o he i s indus ial e olu ion
was unde s ood by us only, he wi nesses o he ou h, o e 150 yea s la e .
Wha is he condi ion o he plane ’s en i onmen oday? Wha is he diagnosis
by he mos impo an esea ch ins i u ions?
The la es comp ehensi e IPCC publica ion “Six h Assessmen Repo : Im-
pac s, Adap a ions and Vulne abili y”, is he bes sou ce o da a we cu en ly
ha e abou he changing clima e. The epo was based on he analysis o 18,000
scien i ic s udies by 278 au ho s om 65 coun ies (IPCC, 2022). They in o m
ha e en i we manage o s op he empe a u e ise a 1.5 deg ees Celsius com-
pa ed o he p e-indus ial pe iod, sea le els will ise, he ice co e will la gely
mel , and some ecosys ems will be i e ie ably los . The au ho s calcula e ha
in he “ca bon budge ” we only ha e 510 giga onnes o CO2 equi alen le ,
while in he decade 2010–2019 we emi ed an a e age o 56 giga onnes in o he
a mosphe e annually (IPCC AR6 WG III, 2022, p.4). They also no e ha 34–
45% o global emissions a e p oduced by he iches 10% o households (IPCC
AR6 WG III, 2022, p. 8). To s em he cu en ise in empe a u e, which is head-
ing owa ds 3 deg ees Celsius in 2100, i is necessa y o educe CO2 emissions
by 48% and emissions o me hane (mainly om li es ock) by one- hi d by 2030,
and in he ollowing yea s, consis en ly educe coal consump ion by 95%, oil by
60% and gas by 45% by 2050. The epo was p epa ed be o e Russia’s agg es-
sion agains Uk aine, so on he one hand, huge amoun s o CO2 a e emi ed as
a esul o des uc ion and weapon p oduc ion, and on he o he , es ic ions on
ossil uels ade wi h Russia may con ibu e o a as e ene gy ans o ma ion
(a leas in Eu opean coun ies). The scien is s p epa ing he epo de eloped
o e 1,000 scena ios based on he Pa is Ag eemen (see Chap e 1 in his book),
o which only a li le o e 100 p edic ha he empe a u e ise will be kep
below 2 deg ees Celsius (IPCC, 2022). They all assume ha apa om a adi-
cal educ ion in emissions, new nega i e emission echnologies will ha e o be
used o eco e CO2 p e iously emi ed. Fo now, howe e , humankind does
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6 Mul iple pe spec i es on
sus ainable de elopmen
Agnieszka Żak
In oduc ion
Since he 1990s, sus ainabili y has become a global issue ha is ecei ing in-
c easing a en ion (Rugge io, 2021). I is a mul idimensional endea ou o
achie e a highe quali y o li e o all people (Uni ed Na ions & Annan, 1997)
in acco dance wi h he an h opocen ic concep o in e - and in a-gene a ional
equi y (Spangenbe g, 2004). Sus ainabili y has many di e en implica ions and
de ini ions. Some o hese de ini ions and in e p e a ions o e lap, while o he s
openly compe e and con adic each o he (Mazi, 2015). The mos commonly
ci ed one was de eloped by he UN B und land Commission (Wo ld Commis-
sion on En i onmen and De elopmen , 1987) and cen es a ound he concep
o in e gene a ional jus ice. Due o i s complexi y, he concep o sus ainabili y
is being s udied by many di e en scien i ic disciplines. In addi ion, he issue
can be conside ed on bo h a mac oeconomic and mic oeconomic scale. Thus,
sus ainabili y is widely p esen ed in many books, esea ch pape s, ag eemen s
and ea ies (D’Alisa, 2007).
Economic de elopmen , social de elopmen and en i onmen al p o ec ion
a e in e dependen and mu ually ein o cing elemen s o sus ainabili y (Uni ed
Na ions & Annan, 1997). In he li e a u e, his concep is known as “3Ps” –
people, p o i , plane (UN Gene al Assembly, 2015) and “ iple bo om line – TBL”
(Elking on, 1998). As Pu is w i es, he concep o “sus ainable de elop-
men ” uses h ee in e ela ed “pilla s” (Black, 2007), “dimensions” (Lemke &
Bas ini, 2020; Redcli , 1991), “componen s” (Du Pisani, 2006), “s ool legs”
(Dawe & Ryan, 2003), “aspec s” (Lozano, 2008) o “pe spec i es” (B own
e al., 1987). The cohe ence o hese h ee key elemen s is essen ial o achie ing
sus ainable de elopmen (UN Gene al Assembly, 2015).
Classical sus ainabili y, as adi ionally concei ed, p esen s a agile, ulne -
able, incomp ehensible and igid concep a he han a holis ic and dynamic one
(Raed Najja , 2019). Howe e , i we ea sus ainable de elopmen as an e olu-
iona y (Nonaka & Toyama, 2005) and dynamic (Be inelli e al., 2008) concep
we ind ha “sus ainabili y” emains an open concep wi h my iad in e p e a-
ions and unde s andings depending on he con ex (Pu is e al., 2019).
78 Agnieszka Żak
The pu pose o his chap e is o e iew he concep o he a ious dimensions
o sus ainable de elopmen . The h ee basic dimensions ha e been ho oughly
discussed in he p e ious sec ions. In con as , publica ions on a b oade iew
o he dimensions o sus ainable de elopmen a e analysed below, o which be-
ween ou and se en, a e lis ed. The au ho ’s in en ion was o objec i ely p e-
sen he mul idimensional concep s p esen in he li e a u e, wi hou compa ing
o e alua ing hem.
Mul iplici y in he pe cep ion o sus ainable de elopmen
In he p ocess o c ea ing he li e a u e knowledge base, he in e na ional scien-
i ic elec onic da abase Scopus was used. The subjec o he analysis was he i-
les, subjec s and abs ac s o English-language, open-access a icles con aining
he e m “dimensions o sus ainable de elopmen .” Ini ially, 128 a icles we e
ecei ed. Mos o hem, howe e , deal wi h h ee dimensions. The esul ing
collec ion o publica ions was supplemen ed wi h pee - e iewed a icles om
he Google Schola online da abase and bibliog aphic i ems ob ained using he
“snowball” echnique (G eenhalgh & Peacock, 2005). In he end, nea ly 30 a -
icles co esponding o he scope o he chap e we e ex ac ed o analysis. The
main pa o he ex was di ided in o 4 subsec ions, de o ed successi ely o
ou , i e, six and se en dimensions o sus ainabili y (see Table 6.1).
Table 6.1 lis s publica ions wi h he numbe o dimensions, hei names and
au ho s. The e is a wide a ie y o concep s, names and cha ac e is ics o dimen-
sions in he li e a u e. Thus, o example, in publica ions de o ed o he ou
dimensions, one can ind a leas i e di e en s a emen s on se e al indus ies
(Cheng e al., 2009; Gallopín e al., 2014; Ke e al., 2021; Ko e al., 2022; Li
e al., 2021; R. Najja , 2022).
Fou dimensions
In publica ions ha lis ou dimensions o sus ainable de elopmen , he mos
common a e as ollows: en i onmen al, social, economic and ins i u ional di-
mensions (Á ila e al., 2017; He sen e al., 2019; Laxe e al., 2017; Lizama-
Pé ez e al., 2018; Londoño-Pineda e al., 2021; Spangenbe g, 2004; Toumi
e al., 2017; UN-CSD, 2007; Valen in & Spangenbe g, 2000).
The Uni ed Na ions Commission on Sus ainable De elopmen (UN-CSD)
conside s he ins i u ional dimension, along wi h he o he h ee (economic,
social and en i onmen al), o be a he co e o sus ainable de elopmen (UN-
CSD, 2007). Following his, hese ou dimensions a e men ioned by au ho s
such as (Londoño-Pineda e al., 2021; Toumi e al., 2017). Ve y b oadly de-
ined, ins i u ions o sus ainable de elopmen should be unde s ood as he
ules by which decision-making o sus ainabili y and i s implemen a ion a e
Mul iple pe spec i e on sus ainable de elopmen 79
o ganised (Spangenbe g, 2004). Mos human ac i i ies, indi idually o col-
lec i ely, in ol e all ou dimensions, o a leas he social and ins i u ional
Table 6.1 Resul s o he li e a u e e iew on he dimensions o sus ainable
de elopmen
Numbe o
dimensions
Name o dimensions Au ho s
4Economic, social, en i onmen al/
ecological, ins i u ional
(Á ila e al., 2017; He sen
e al., 2019; Laxe e al., 2017;
Lizama-Pé ez e al., 2018;
Londoño-Pineda e al., 2021;
Spangenbe g, 2004; Toumi
e al., 2017; UN-CSD, 2007;
Valen in & Spangenbe g, 2000)
Economy, socie y, en i onmen ,
coo dina ion
(Li e al., 2021)
Economic, social, en i onmen al,
secu i y
(Ko e al., 2022)
En i onmen al, economic, social,
anspo a ion e iciency
(Ke e al., 2021)
Economic, ecological,
en i onmen al, mul i –
dimensions
(Cheng e al., 2009)
Economic, social, ecological,
poli ical – ins i u ional
(Gallopín e al., 2014)
Social, economic, en i onmen al,
cul u al-his o ical
(R. Najja , 2022)
5Economic, social, ecological, he
buil en i onmen , poli ical
(Allen, 2009)
Economic, social/e hical,
en i onmen al, echnical and
ins i u ional
(Bha acha yya, 2012; Eb ahimi
& Rahmani, 2019; Idd isu &
Bha acha yya, 2015; Ilskog,
2008)
New i e-dimensional
sus ainabili y iangle: Place,
Pe manence, Pe sons
(I iba nega ay & Seghezzo, 2012;
Seghezzo, 2009)
Ecological, social, economic,
cul u al, sa e y
(Tomaškino á e al., 2019, 2021)
6Mo al, ecological, social,
economic, legal, echnical,
poli ical
(Pawłowski, 2008)
7 Ecological, poli ical, e hical,
socio-economic, democ a ic,
cul u al, heological
Vog and Webe (2019)
Economic, social, en i onmen al,
legal, poli ical, e hical and
cul u al
(González e al., 2021)
Sou ce: Own elabo a ion.

80 Agnieszka Żak
dimensions (Spangenbe g, 2004). E e y use o na u al esou ces ela es o he
en i onmen al dimension, and e e y exchange o goods and se ices is eco-
nomic. Since hey a e ubiqui ous in human li e, sus ainable de elopmen can be
unde s ood as a no ma i ely de ined g oup o speci ic con igu a ions in all ou
dimensions, cha ac e ised by he ac ha hei syne gis ic in e ac ion p oduces
mul iple easible pa hs leading o he s able de elopmen o he en i e sys em.
On he o he hand, Gallopín in hei publica ion conduc ed a discussion o sus-
ainabili y and sus ainable de elopmen in concep ual and isual e ms (Gallopín
e al., 2014). The au ho s conside hese wo pe spec i es o be complemen a y.
The isual discussion compa es in eg a ed isualisa ions o sus ainabili y and
sus ainable de elopmen , including no only he h ee basic dimensions bu also
he poli ical–ins i u ional dimension. In addi ion, he publica ion lis s se e al
o he dimensions (e hical, cul u al and global), wi hou , howe e , p o iding
hei cha ac e is ics.
An in e es ing, holis ic iew o he ou dimensions is p oposed by Najja
in he model ou dimensional spa ial sus ainabili y (Raed Najja , 2019). This
model makes i possible o s udy he pas , p esen and u u e o spa ial sus ain-
abili y on local and global scales. Sus ainabili y in i s classical de ini ion ex-
hibi s signi ican empo al limi a ions in e ms o spa ial-linea analysis, since
i includes only wo ca ego ies: p esen and u u e. The lack o he pas ense
gene a es isks, h ea s and e en p oblems, because i also igno es o he e y
impo an aspec s – cul u al and his o ical dimensions (Raed Najja , 2019). Naj-
ja belie es ha while cul u e cha ac e ises a communi y’s iden i y, his o y is i s
mi o h ough which i s deep- oo ed s o ies, adi ions and symbols can be ead.
Bo h cul u e and his o y e lec and es ablish empo al b idges be ween people
and places. The p ima y goal o his dimension is o be e unde s and and sus-
ain he communi y’s cul u e and his o y o p ese e i as much as possible bu
also o main ain communi y de elopmen .
Cheng e al., in he analysis o sus ainabili y, use a ou -dimensional model:
economic, ecological, en i onmen al and mul i-dimensions (Cheng e al., 2009).
Wi hin he amewo k o he “mul i-dimensions” concep , he au ho s unde ake
conside a ions o he analysis o pai s o aspec s: empo al e sus spa ial scale,
capi al e sus asse s, p ocess e sus capabili y, o means e sus objec i es. An-
o he dimension is unsus ainabili y, which in many cases, may become a mo e
use ul concep . People who ha e di e en opinions on he de ini ion o sus ain-
abili y may ind ou ha hey do ha e he same opinion abou unsus ainabili y,
and hey can wo k oge he o ind he ac o s o unsus ainabili y, hei cause and
he coun e measu e o o e come hem. In u n, Macnagh en and Jacobs, poin ed
ou ha i should pay mo e a en ion o cul u al ac o s ha con ol and suppo
public pa icipa ion in sus ainabili y ac i i ies (Macnagh en & Jacobs, 1997).
In Li e al., in he con ex o esea ch on isk in Mega In as uc u e P ojec s
(MIPs), implemen ed in sec o s ha signi ican ly a ec he economy, na ional
secu i y, en i onmen al p o ec ion and socie y (Fly bje g, 2014), he e is, in u n,
Mul iple pe spec i e on sus ainable de elopmen 81
a dimension o coo dina ion (Li e al., 2021). Thei implemen a ion in ol es
a ious p ojec isks (Ka des e al., 2013). The au ho s emphasise ha consid-
e a ion o he coo dina ion dimension is necessa y o explo e po en ial isks ha
may lead o imbalances in he h ee key pilla s.
Ko e al. de ine sus ainable de elopmen h ough he app oach p omo ed by
Agenda 2030, which includes economic aspec s, social jus ice, en i onmen al
p o ec ion and human secu i y (Ko e al., 2022; UN Gene al Assembly, 2015).
Al hough secu i y is no adi ionally conside ed a dimension in he SDGs, he
au ho s included i because, on he one hand, he “secu i isa ion” o sus ain-
abili y (Raco, 2007) is inc easingly occu ing a he sup ana ional and na ional
le els, and on he o he , i has a local con ex (and secu i y can be a p io i y
poli ical issue).
The e iew o publica ions on he ou dimensions closes wi h an a icle on
he SDGs, which has a e m in he abs ac iden ical o he i le o his chap e
(mul iple pe spec i es on sus ainable de elopmen ). The au ho s (Haje e al.,
2015) p opose ou combined pe spec i es ha can ein o ce he uni e sal el-
e ance o he Sus ainable De elopmen Goals (SDGs). Howe e , hey cau ion
agains a si ua ion in which he SDGs and a ge s may ca y he isk o no mee -
ing expec a ions due o “cockpi -ism.” This e m implies he illusion ha op-
down leade ship by go e nmen s and in e go e nmen al o ganisa ions can sol e
global p oblems on hei own. To coun e his, new agen s o change such as
businesses, ci ies and ci il socie y need o be u he mobilised. A a ie y o
pe spec i es on sus ainabili y a e needed o his: “plane a y bounda ies” ( o
ein o ce he u gency o sol ing en i onmen al p oblems), “ he sa e and jus
ope a ing space” ( o highligh he in e connec edness o social and en i onmen-
al p oblems and hei dis ibu ional consequences o indus ialised coun ies
and eme ging economies), “ he ene ge ic socie y” ( o de elop esponses o en-
i onmen al change) and “g een compe i ion” ( o s imula e inno a ion and new
business p ac ices). These ou ideas can s eng hen he link be ween he a o e-
men ioned en i ies, and hus suppo he uni e sal ele ance o he SDGs.
Fi e dimensions
In 2015, all UN membe s a es adop ed he 2030 Wo ld De elopmen S a egy.
The 2030 Agenda akes in o conside a ion di e en eali ies, oppo uni ies and
le els o de elopmen , aking in o accoun he policies and p io i ies adop ed in
each coun y (UN Gene al Assembly, 2015). As men ioned ea lie , he 17 SDGs
con ained he ein can be di ided in o 5 a eas, e e ed o as he “5Ps”: people,
plane , p ospe i y, peace and pa ne ship. By adding wo key componen s: pa ne -
ship and peace, he adi ional idea o sus ainabili y has aken on a new and iche
meaning. T ue sus ainable de elopmen lies a he hea o hese i e dimensions
– i canno be ealised in he absence o peace and secu i y, and peace and secu i y
will be comp omised wi hou sus ainabili y (UN Gene al Assembly, 2015).
82 Agnieszka Żak
The need o ede ine he concep o sus ainabili y is also poin ed ou by
Seghezzo, in his p oposed concep o sus ainabili y (Seghezzo, 2009). Acco d-
ing o him, a new concep ual amewo k is needed o add ess sus ainabili y is-
sues, inco po a ing e i o ial, empo al and pe sonal aspec s o de elopmen
(Seghezzo, 2009). He belie es ha space, ime and human aspec s a e no inde-
penden o each o he and in e ac in complex ways. The e o e, he p oposes an
al e na i e iangle o sus ainabili y o med by he “new 3Ps”: “Place”, “Pe ma-
nence” and “Pe sons”. Place, is he h ee-dimensional, physical, geog aphic, as
well as cul u ally cons uc ed space in which we li e and in e ac , Pe manence is
he ou h dimension o ime, and he ca ego y o Pe sons is symbolic o people
as indi iduals, no as undi e en ia ed membe s o socie y.
Place and Pe sons, he base o he iangle, ep esen “ eal”, objec i e and
conc e e hings ha exis in he p esen . Sus ainabili y is a mo e “ideal,” ab-
s ac and subjec i e p ojec ion o e en s om o he co ne s in o he u u e. The
i e-dimensional amewo k o sus ainabili y is, acco ding o his au ho , p ob-
ably mo e accessible and use ul o ou lining conc e e policies o sus ainable
de elopmen .
Place is an impo an componen o social cohesion ha helps build a sense
o belonging o a cul u e. Geog aphic and cul u al “place” is whe e in a-
gene a ional equi y can be pu sued (I iba nega ay & Seghezzo, 2012). Pe ma-
nence is he ou h dimension o ime ( ). I is essen ial o desc ibing medium
and long- e m in e gene a ional equi y issues and dealing wi h he u u e en i-
onmen al consequences o cu en ac ions and inac ions. The concep o place
is no comple e un il a empo al componen is included, o a sense o belonging
o a place is o en associa ed wi h hings ha ook place a di e en , some imes
dis an imes. The concep s o jus ice and equali y, while necessa y o build a
mo e sus ainable wo ld, a e p obably no su icien o include a numbe o mo e
pe sonal aspec s. These a e he easons why Seghezzo belie es ha he con-
cep o sus ainabili y should include a i h and human dimension – Pe sons
(i), necessa y o deal wi h issues o iden i y, human igh s, sense o belong-
ing and pe sonal happiness. The au ho ci es nume ous s udies (Ma ks e al.,
2006; O’Neill, 2008), ha sugges ha happiness and well-being a e ela ed o
au onomy, eedom, achie emen and he de elopmen o deep in e pe sonal e-
la ionships. Pe sonal in ol emen may play a special ole in he pu sui o be e
in e gene a ional jus ice (I iba nega ay & Seghezzo, 2012).
O he au ho s ha e also w i en abou he need o add ess he i e dimensions
o sus ainabili y, in di e en con ex s and indus ies (Allen, 2009; Bha acha-
yya, 2012; De Ca alho e al., 2015; Eb ahimi & Rahmani, 2019; Idd isu &
Bha acha yya, 2015; Ilskog, 2008; Tomaškino á e al., 2021).
Fo example, in he ene gy indus y, esea ch by (Bha acha yya, 2012; Eb a-
himi & Rahmani, 2019; Idd isu & Bha acha yya, 2015; Ilskog, 2008) showed he
need o a modi ied model. Idd isu and Bha acha yya (Idd isu & Bha acha yya,
Mul iple pe spec i e on sus ainable de elopmen 83
2015), ollowing (Bha acha yya, 2012; Ilskog, 2008) concluded ha assessing
he sus ainabili y o a coun y’s ene gy sys em is a i e-dimensional issue, in-
cluding social, ins i u ional, economic, en i onmen al and echnical dimensions.
Ano he au ho , who analyses he i e-dimensional model o sus ainabil-
i y is Allen (Allen, 2009). Re e ing o he u ban con ex , he men ions he
dimensions o economic sus ainabili y, social sus ainabili y, en i onmen al
sus ainabili y, he sus ainabili y o he buil en i onmen and poli ical sus-
ainabili y. By analysing he essence o each o hese aspec s, i is possible
o conclude ha e ec i e use o sus ainabili y esou ces b ings long- e m
bene i s, ensu es a ce ain s anda d o li ing, espec s cul u al he i age and
cul u al di e si y, akes in o accoun he in e ac ion be ween he s a e and he
use o en i onmen al esou ces, buildings and in as uc u e does no des oy
and e ode he en i onmen . Poli ical sus ainabili y, which go e ns he o he
ou dimensions in ol ed in he ela ionship, is he uni ying componen o
his model (Allen, 2009).
On he o he hand, in he con ex o p o ec ed a ea managemen s a egies
(Tomaškino á e al., 2021), i was emphasised ha he de elopmen o p o ec ed
a eas owa ds sus ainabili y equi es new ea u es, imp o ed concep s and ools
o new ways o planning. The au ho s highligh ha p o ec ed a ea manage-
men s a egies mus ake in o accoun i e dimensions o sus ainable de elop-
men , which co e a b oad po olio o scien i ic disciplines: ecological, social,
cul u al, economic and secu i y (Tomaškino á e al., 2019). The au ho s belie e
ha he bene i s o sus ainably in eg a ing each dimension a e so uni e sal ha
hey can apply o many sec o s (Tomaškino á e al., 2021).
Six dimensions
An o iginal app oach o he issue o dimensions o sus ainabili y is p esen ed
by A. Pawłowski, who, in he spi i o philosophical and mo al conside a ions,
p oposes a six-dimensional cons uc (Pawłowski, 2008). The au ho sees sus-
ainable de elopmen as a p og amme ha in eg a es a ious sphe es o human
ac i i y, o en seen as sepa a e om he pas . Unde lying his app oach is he
mo al con ic ion, amilia om WCED’s (1987) de ini ion, o humani y’s e-
sponsibili y o na u e, now and in he u u e. In eg a ion means achie ing o de
in each o he dimensions p oposed by he au ho , which include: he mo al
dimension; he ecological dimension, he social dimension, he economic di-
mension, he legal dimension, he echnical dimension and he poli ical dimen-
sion. Pawłowski sees a hie a chical ela ionship in sus ainable de elopmen :
he highes dimension is mo al issues, he nex le el is he ecological, social and
economic dimensions, and inally he legal, echnological and poli ical dimen-
sions. Full in eg a ion o hese h ee le els is needed, bu ex emely di icul o
achie e.
90 Agnieszka Żak
Redcli , M. (1991). The mul iple dimensions o sus ainable de elopmen . Geog aphy,
76(1), 36–42.
Rugge io, C. A. (2021). Sus ainabili y and sus ainable de elopmen : A e iew o p inci-
ples and de ini ions. Science o he To al En i onmen , 786. h ps://doi.o g/10.1016/j.
sci o en .2021.147481
Seghezzo, L. (2009). The i e dimensions o sus ainabili y. En i onmen al Poli ics, 18(4).
h ps://doi.o g/10.1080/09644010903063669
Sheehy, B., & Fa ne i, F. (2021). Co po a e social esponsibili y, sus ainabili y, sus ain-
able de elopmen and co po a e sus ainabili y: Wha is he di e ence, and does i ma -
e ? Sus ainabili y (Swi ze land), 13(11). h ps://doi.o g/10.3390/su13115965
Spangenbe g, J. (2004). Sus ainabili y beyond en i onmen alism. The missing dimen-
sions. GoSD Wo king Pape , 2.
The Sus ainable De elopmen Goals Repo 2021. (2021).
Tomaškino á, J., Tomaskin, J., S as na, M., & Theuma, H. (2019). En i onmen al man-
agemen challenges in he 21s cen u y: Assessmen o p o ec ed a eas managemen
e ec i eness in Slo akia. Jou nal o En i onmen al P o ec ion and Ecology, 20(4),
2012–2019.
Tomaškino á, J., Tomaškin, J., Theuma, H., Alcán a a Vale o, A. F., & A a d, V. (2021).
Add essing p esen challenges in he li e-cycle o we lands managemen o success-
ully in eg a e sus ainabili y and good go e nance. Jou nal o En i onmen al Engi-
nee ing and Landscape Managemen , 29(1). h ps://doi.o g/10.3846/jeelm.2021.14142
Toumi, O., Le Gallo, J., & Ben Rejeb, J. (2017). Assessmen o La in Ame ican sus-
ainabili y. Renewable and Sus ainable Ene gy Re iews, 78. h ps://doi.o g/10.1016/j.
se .2017.05.013
UN-CSD. (2007). Indica o s o sus ainable de elopmen : guidelines and me hodologies.
New Yo k, Oc obe .
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able de elopmen Uni ed Na ions. Uni ed Na ions.
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men o Public In o ma ion.
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ca o s. En i onmen al Impac Assessmen Re iew, 20(3). h ps://doi.o g/10.1016/
S0195-9255(00)00049-4
Vog , M., & Webe , C. (2019). Cu en challenges o he concep o sus ainabili y. Global
Sus ainabili y, 2. h ps://doi.o g/10.1017/sus.2019.1
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o d Uni e si y P ess.

DOI: 10.4324/9781003379409-9
7 Sus ainable de elopmen and
co po a e social esponsibili y
Ewa Mazu -Wie zbicka and Olgie d
Swia kiewicz
In oduc ion
Today’s wo ld is acing many challenges and he main ones include en i on-
men al pollu ion, clima e change, limi ed esou ces, ising social inequali ies
o demog aphic changes. To ackle hese challenges, since he 1950s, ideas
s a ed eme ging and concep s we e c ea ed. One o hem, conside ed he
mos popula , was he concep o sus ainable de elopmen (SD) c ea ed in
he 1960s, which includes economic, en i onmen al and social issues and
akes in o accoun a long- e m pe spec i e ha places emphasis on aising
esponsibili y o u u e gene a ions. In he ace o hese challenges, i is
impo an ha we ake ac ions no only on a global scale bu also (o pe haps
mos o all) a he le el o indi idual economic ope a o s because only hei
p o-social and p o-en i onmen al ac ions will allow he implemen a ion o
he assump ions o he SD concep . Such a possibili y is allowed by com-
panies’ implemen ing he concep o co po a e social esponsibili y (CSR),
which may be ecognised as a ool o he implemen a ion o SD p inciples,
a he le el o an en e p ise.
Gi en he abo e, his chap e in ends o show he dependencies and in e ela-
ions be ween he concep o SD (adop ing he B und land de ini ion as a basis),
he iple-bo om-line model and he concep o CSR.
The e o e, in he con ex o he aim p esen ed abo e, he ollowing ques ions
gain impo ance: a e economic, en i onmen al and social challenges e lec ed in
he CSR concep ?; i yes, o wha ex en ?; how does a CSR concep implemen ed
by a company con ibu e o he implemen a ion o SD goals? I is possible o
answe hese and o he ques ions hanks o a discussion on he SD concep and
CSR om he pe spec i e o a b oadly unde s ood business as well as an indi-
idual economic ope a o – an en e p ise.
The implemen a ion o he main objec i e dic a es he layou o his chap e .
The con en is based on a c i ical e iew o he li e a u e.
92 Ewa Mazu -Wie zbicka and Olgie d Swia kiewicz
Ou line o he concep o SD – basis/ heo e ical in oduc ion
The SD concep has had a g ea impac on how we hink abou ela ionships
be ween he economy, socie y and he na u al en i onmen .
The beginnings o he la e - o mula ed SD concep may be ound in clas-
sical economics (D. Rica do, T. Mal hus, J. S. Mill). Rep esen a i es o neo-
classical economics, Ma xism, ins i u ionalism and Keynesian economics also
exp essed hei in e es in his subjec ma e . In he 1950s and 1960s, we e-
alised ha excessi e exploi a ion o na u al esou ces, dynamics o g ow h o
he global popula ion, he de elopmen o indus y and also inc eased con-
sump ion and ag icul u al p oduc ion a e a h ea o he na u al en i onmen ,
and hus o humans as pa o i . This con ibu ed o he eme gence o he
e m ecode elopmen , used o he i s ime a he Uni ed Na ions con e ence
in S ockholm in 1972; he p o ec ion o he na u al en i onmen and na u al
esou ces comes o he o e in he ecode elopmen concep . The SD concep
ounded on he no ion o ecode elopmen was ul ima ely accep ed and in o-
duced o use by he Wo ld Commission on En i onmen and De elopmen
(WCED) and included in he 1987 “Ou common u u e” epo (B und land
Repo ). SD was de ined as “de elopmen ha mee s he needs o he p e-
sen wi hou comp omising he abili y o u u e gene a ions o mee hei own
needs.” The B und land de ini ion poin s o wo undamen al aspec s, ha is,
he sus ained sa is ac ion o needs ac oss gene a ions and a gene a ional pe -
cep ion o he p oblem o mee ing needs. This means ha he essence o SD is
o mee he needs o he mode n gene a ion in a sus ainable manne , hanks o
which u u e gene a ions will be able o use esou ces in such quan i ies and
o such quali y ha hey will ensu e ha hei social well-being will be no less
han ha a ailable o he cu en gene a ion.
Since he B und land de ini ion was p omulga ed, many o he app oaches and
angles o he concep o SD ha e been p oposed (Pion ek, 2002; Esque -Pe al a
e al., 2008), and he majo i y o hem a e an expansion o a speci ica ion. How-
e e , he e is a belie ha he de ini ion o SD has o include economic, social
and en i onmen al dimensions (By ch e al., 2007; Valezquez e al., 2011) and
ha i mus be an e hical concep . And his is he app oach o SD p esen ed by
he WCED (1987) (By ch e al., 2007; Valezquez e al., 2011). Wilkinson e al.
(2001) ex end his app oach claiming ha he SD concep should also “include
he e hical dimension o he ai ness o he ade-o be ween cu en economic
p essu es and u u e en i onmen al needs”.
The mul iplici y and di e si y o SD de ini ions make i possible o poin ou
some o i s common elemen s. The e o e, SD is
• a ype o a socio-economic de elopmen ha ejec s he concep o “ze o
g ow h”,
• an in e gene a ional concep ,
Sus ainable de elopmen and co po a e social esponsibili y 93
• a concep in which dis ibu i e jus ice and in e gene a ional jus ice play a
signi ican ole,
• a p ocess ha in eg a es all ac i i ies unde aken by humankind,
• a de elopmen ha s i es o balance he h ee a eas (dimensions): economic,
social and en i onmen al,
• a concep ha poin s o in angibles – in pa icula , quali y o li e.
I is essen ial o ocus on he h ee dimensions o SD which a e in e dependen
and equi e simul aneous wo k on all o hem (Figu e 7.1).
All h ee le els o SD should con ibu e o achie ing a sus ainable imp o e-
men in he li e o humani y (cu en and u u e gene a ions) while p ese ing
en i onmen al (na u al) and man-made capi al. This is possible by aking spe-
ci ic ac ions and achie ing pa ial goals (Figu e 7.2).
Depending on which SD goals a e unde aken, hey a e pu sued h ough he
decla ed and conscious ac ion o causa i e ac o s o by means o legal o eco-
nomic ins umen s applied wi hin he amewo k o ce ain policies o de elop-
men s a egies. The e migh also be si ua ions whe e he achie emen o SD
goals, in addi ion o he assumed posi i e e ec s, will b ing ad e se side e ec s,
which may ansla e in o unsus ainable de elopmen o ce ain pa s o he spe-
ci ic sys em unde s udy.
Gi en he h ee-dimensional na u e o SD, he basic di icul y is inding bal-
ance and achie ing excellence in all dimensions. While economic pe o mance
is measu able, he undamen al di icul y is he measu abili y o social and en i-
onmen al impac s, especially as hey a e long- e m. How quickly SD is achie ed
social a ea
en i onmen al
a ea
economic
a ea
E hics
( he quali y o li e o cu en and
u u e gene a ions)
legal
echnological
cul u al
SD
socie al
en i onmen al
Figu e 7.1 Sus ainable de elopmen
Sou ce: au ho ’s own compila ion.
94 Ewa Mazu -Wie zbicka and Olgie d Swia kiewicz
depends on ac ions aken by indi idual en i ies o inco po a e SD guidelines and
SD a ge s (including he 17 ha a e cu en ly de ined) in hei ac i i ies.
The concep o SD in an o ganisa ion
The concep o SD ans e ed o an en e p ise, assumes he equali y o i s
unc ioning in in e dependen a eas: economic, en i onmen al and social.
A company should, he e o e, s i e o simul aneous de elopmen in hese
h ee dimensions. I is possible when economic de elopmen suppo s social
p og ess and espec s he igh o na u e and ca es o en i onmen al p o ec-
ion. On he o he hand, co po a e social policy should enhance economic
pe o mance, while en i onmen al p o ec ion policy should ocus on eco-
nomic e iciency.
Sou ce:adop ed (Rogall, 2010).
Fundamen al goalo sus ainablede elopmen
Sus ainableimp o emen o hequali y o li e o p esen and u u e gene a ions
wi hou de e io a ing heen i onmen andwhile p ese ing biodi e si yand cul u al
he i age.
Pa ialgoals o
economicdimension
S abili y o hena ional
economy:ensu ing
independen exis encewi h
an accep able quali yo
wo k
Sa is ying basicneedsby
sus ainable p oduc s ( ood,
housing, clo hing, ene gy),
app op ia e p ices
P ices abili y and
coun e ac ingconcen a ion
and economic powe ,
in e na ionalisa iono
ex e nal cos s
Non-economicbalance and
coope a ion o
de elopmen wi h he
lowes possible impo o
awma e ials
An e icien s a e budge
wi h su icien s anda ds o
supplying hepublic wi h
subs an i e/collec i e
goods andap ope
dis ibu ion o income
Pa ial goals o social
dimension
Pa icipa o ydemoc acy
and he uleo law in all
aspec so li e
E adica ing po e y;social
secu i y;managing
demog aphicp oblems
Equal oppo uni ies,
in eg a ion(e.g.,o gende s
o immig an s)
Ex e nal andin e nal
secu i y,con lic esolu ion
wi hou iolence
P o ec ion o humanheal h
and li e
Pa ial goals o
en i onmen aldimension
P o ec ing he Ea h’s
a mosphe e ( educing
global wa ming)
No ha m o na u e:
p ese ing species and
landscapedi e si y
Sus ainableuse o
enewable esou ces
Sus ainableuse o non-
enewable esou ces
Heal hy li ingcondi ions
(elimina ion o ha m ul
subs ances, adia ion, and
noise)
Figu e 7.2 Selec ed goals and ac ions o indi idual SD dimensions
Sou ce: adop ed (Rogall, 2010).
Sus ainable de elopmen and co po a e social esponsibili y 95
Many companies de ine he maximisa ion o p o i as hei main goal. O cou se,
we mus ag ee ha wi hou achie ing a p o i , a company will no be able o unc-
ion o g ow. Ne e heless, F iedman’s amous saying ha he business o business
is business becomes incomple e in he coming ecological o social e a. The e o e,
he ope a ion o a company should be looked a holis ically, ha is h ough a p ism
o no only economic p o i – as he ealisa ion o he p ima y objec i e o he
company (acco ding o he p inciples o a neoclassical heo y o companies), bu
also ela e o he objec i es o he na u al en i onmen and i s p o ec ion (en i on-
men al objec i es) and social objec i es (e.g. ensu ing adequa e quali y o li e).
Company manage s a e hus o ced o examine many en i ely new issues ha
adi ional businesses ha e no had o deal wi h a all up un il now.
Company su i al o ces aking p o-en i onmen al ac ions. This may be ei-
he due o an obliga ion (e.g. legal equi emen s, equi emen s o con ac o s
o socie y) o due o expec ed bene i s ha will enable he company o achie e
o he objec i es. The en i onmen al objec i es adop ed should be conside ed
om a long- e m pe spec i e; howe e , sho - e m p o i and liquidi y a e e-
qui ed o achie e hem.
The e is ha mony be ween economic and en i onmen al goals, because im-
plemen a ion o he one side o he coin is o en dependen on he o he . By in o-
ducing a ional managemen o aw and egula ma e ials a company becomes
mo e p o i able. Howe e , i is o en he case ha economic and en i onmen al
goals compe e wi h one ano he in a sho - e m ope a ion o he company. Cos s
o en i onmen al p o ec ion may be seen as a g ea bu den. In such a si ua ion,
o maximise p o i , companies pos pone ou lays on p o-en i onmen al ac i i y.
Such beha iou is no ul ima ely bene icial, because in he long un, a lack o en-
i onmen al p ojec s may e ec i ely c ipple he implemen a ion o any goals a
all. Looking o he u u e, we mus conside no only he ‘now’ and inancial ou -
lays, bu also he bene i s ela ed o en i onmen al p o ec ion. Implemen a ion
o economic and en i onmen al goals allows o he achie emen o social ob-
jec i es whe e people’s well-being and quali y o li e p esen hemsel es as wo
o he mos impo an ones. Ca ing o he quali y o li e equi es ha adequa e
heal h, landscape, aes he ic and en i onmen al condi ions a e ensu ed (clean ai ,
wa e and soil, biodi e si y), ye his is no possible wi hou ma e ial gua an ees
(e.g., labou ma ke o in as uc u e) (Adamczyk & Ni kiewicz, 2007).
The e o e, ans e ing he SD concep on o he le el o o ganisa ions in-
ol es a sea ch o such solu ions which a e socially esponsible, en i onmen-
ally iendly and a he same ime economically sound (economically aluable).
CRS as an SD ool a he le el o a company – p inciples o he
concep
The app oach o he ole o business in socie y has changed isibly in he age
o globalisa ion, h ea s and social changes. I is no longe solely a p o ide

96 Ewa Mazu -Wie zbicka and Olgie d Swia kiewicz
o p oduc s o se ices bu i is equi ed o ake up a ious ac i i ies di ec ed
owa ds he p o ec ion o he na u al en i onmen o o he p o-social ac i i ies
(Kaźmie czak, 2017). As a esul o his, he e m CSR has gained p onounced
signi icance in ecen yea s (see: Lulewicz-Sas, 2014; Yang & Guo, 2014; Za-
emba, 2014).
A ocus solely on inancial aspec s is no longe su icien . Social de e minan s
and hose associa ed wi h en i onmen al p o ec ion a e also gaining impo ance.
Acco ding o B. Rok (2004), h ee elemen s in luenced he eme gence o he
CSR idea:
• SD,
• ci ic p essu e, and
• business sel - egula ion.
Inc easingly, manage s a e beginning o no ice ha only a socially esponsible
business will be able o s i e o enhance he company’s alue and o inc ease
i s compe i i eness. A socially esponsible business is one which is based on
e hical beha iou and akes in o accoun wha is impo an o he company’s
s akeholde s – hei needs and alues.
S akeholde s a e a ibu ed undamen al impo ance in he CSR concep . The
S akeholde Theo y, c ea ed by R.E. F eeman (1984), is one o i s pilla s. I is
mainly on he basis o he s akeholde c i e ion ha he majo i y o en e p ises
choose o unde ake socially esponsible ac ions (Vos, 2003). Speci ic choices
o o ganisa ions show he anking o indi idual g oups o s akeholde s and hei
sensi i i y o speci ic ca ego ies o social p oblems (Table 7.1).
Table 7.1 Mos equen ly unde aken ac ions owa ds selec ed s akeholde g oups
S akeholde s Ac ions
Employees Equal ea men , p o ec ion o heal h and sa e y o wo k o
p o ec ion o employee igh s
Cus ome s Full in o ma ion abou he p oduc , se ice o echnological p ocess,
da a p o ec ion and p omo ion policy
In es o s Co po a e go e nance and codes o conduc , assessmen o
company’s condi ion, assessmen o emune a ion o sha eholde s
Supplie s Building las ing ela ions, anspa en con ac ual e ms
Financial
pa ne s
Building ela ions
Au ho i ies Codes o conduc , compliance wi h he law
Communi ies Cha i y wo k, social ac i i ies, en i onmen al p o ec ion, building
i ual communi ies
Na u al
en i onmen
Minimising nega i e impac on he na u al en i onmen , educ ion
o pollu ion, a ional use o esou ces and he in oduc ion o
p o-en i onmen solu ions o p oduc ion p ocesses and se ices
o e ed
Sou ce: au ho ’s own compila ion.
Sus ainable de elopmen and co po a e social esponsibili y 97
The e y concep o CSR is di icul o de ine unambiguously due o he com-
plexi y o he subjec ma e o di e en pe cep ions – by hose de ining i – o
he ocus, signi icance o impo ance o he key issues co e ed by he concep
(Mazu -Wie zbicka, 2012; El Ak emi e al., 2018), bu also due o i s con inuous
de elopmen and a di e en ly pe cei ed scope o co po a e esponsibili y (see
mo e in Dahls ud, 2008; F eeman & Hasnaoui, 2011; Rok, 2013). In he mos
gene al e ms, i is assumed ha i is he company ha is esponsible o i s im-
pac on socie y (EC Communica ion, 2012).
I is ue ha some au ho s adop a ce ain CSR pe spec i e in which hey o-
cus s ongly on one o he a eas, ha is he social a ea, and ake he s akeholde
heo y as a e e ence poin .
Howe e , a b oade look a CSR, which also akes in o accoun he e olu ion
o he concep and i s ela ions wi h he concep s men ioned in p e ious sec ions
o his chap e , allows us o dis inguish he mos equen ly add essed issues.
They include
• basing ac i i y on legal p o isions and e hical no ms,
• a commi men by he ac o s o conduc hei ac i i ies in a anspa en and
e hical manne ,
• he long- e m na u e o he ac i i ies unde aken,
• aking in o accoun (s iking a balance be ween) economic, social and en i-
onmen al aspec s in he ac i i y,
• he olun a y na u e o implemen a ion ( hough his elemen may cu en ly
be unde discussion),
• di ec ing ac i i ies owa ds a wide g oup o s akeholde s (shaping posi i e
ela ions wi h hem).
Rega dless o he di e ences in de ining CSR, he ac i i ies ha all wi hin i
should be closely linked o he company’s co e business o become pa o he
s a egy being pu sued.
Based on he app oach o CSR con ained in ISO 26000 and wi h he pu pose
o his a icle in mind, i is assumed ha : social esponsibili y is he esponsibil-
i y o an o ganisa ion o he impac s o i s decisions and ac i i ies on socie y
and he en i onmen h ough anspa en and e hical beha iou ha : con ibu es
o SD, including he heal h and wel a e o socie y, akes in o accoun he expec-
a ions o s akeholde s, is in compliance wi h applicable law and consis en wi h
in e na ional no ms o beha iou , and is in eg a ed h oughou he o ganisa ion
and p ac ised in i s ela ionships.” (2010).
Analysing he de ini ions o CSR, one can no ice he mul idimensionali y o
his concep and he possibili y o looking a i om di e en pe spec i es. We
can, as is he case o he ISO 26000 s anda d, iden i y 7 CSR a eas o pe -
haps jus wo – ocusing on he o ganisa ion’s ex e nal and in e nal en i onmen
( hus we a e dealing wi h ex e nal and in e nal a eas), bu we can also app oach
CSR in a somewha classical way by poin ing o h ee aspec s, ha is economic,
98 Ewa Mazu -Wie zbicka and Olgie d Swia kiewicz
Table 7.2 CSR a eas – examples o ac i i ies
CSR a eas – examples o ac i i ies
Economic En i onmen al Social
Maximising p o i (maximising income
on sale and minimising cos s:
adminis a i e cos s, p oduc ion
cos s, ma ke ing cos s and
dis ibu ion cos s),
esponsible and sa e p oduc s and
se ices
ai p ice policy,
e hical ad e ising ac i i y,
imely se lemen o obliga ions
owa ds supplie s and business
pa ne s,
epo ing and audi ing,
socially esponsible in es men ,
sma s a egic decisions,
s ong compe i i e posi ion,
sus ainabili y o de elopmen ,
Designing en i onmen ally iendly p oduc s
and p oduc ion p ocesses,
e ec i e and a ional use o esou ces,
imp o emen o eco-e iciency,
educed p oduc ion o was e and pollu ion
(discha ged o wa e , ai and soil),
was e managemen , ecycling,
p o ec ion o biodi e si y,
calcula ion and conside a ion o
en i onmen al isk in he company’s
ac i i ies,
applying he “en i onmen al assessmen ”
o supplie s in he con ex o hei
en i onmen al s anda ds,
in o ming business pa ne s, consume s and
he public abou en i onmen al p o ec ion
issues
In e nal s akeholde s:
imp o emen o wo king condi ions (in line wi h
occupa ional sa e y and heal h (OSH)) and
boos ing job sa is ac ion,
wo k/li e balance,
equal oppo uni ies and di e si y (a each le el o
human esou ces managemen ),
p o essional aining and de elopmen o
employees (including ca ee planning),
communica ing/in o ming employees and
including hem in he company’s decision-
making p ocess,
esponsible and ai emune a ion o inancial
suppo o employees,
ac ions based on e hics, alues and p inciples,
calcula ion and conside a ion o en i onmen al
isks in he company’s ac i i ies,
esponsible leade ship
Ex e nal s akeholde s:
p og ammes suppo ing socie y (e.g., educa ion
o a s),
communi y in ol emen , olun a y wo k,
cha i able wo k, imp o ing “quali y o li e”,
Social dialogue,
coope a ion wi h local pa ne s
building long- e m pa ne ships
Measu ing one’s own in ol emen
Sou ce: au ho ’s own compila ion.
Sus ainable de elopmen and co po a e social esponsibili y 99
en i onmen al and social. These h ee componen s: he economic, en i onmen al
and social a eas, a e also di ec ly ela ed o bo h he SD concep and he TBL –
iple bo om line – concep e e ed o in he p e ious sec ion o his chap e
(Table 7.2).
In implemen ing he concep o social esponsibili y, i is impo an ha busi-
nesses ake ca e o hei economic in e es (s i e o maximise p o i ), which is
in line wi h he assump ions adop ed by A. B. Ca oll (1991, 1999). He belie ed
economic esponsibili y o be he ounda ion o his py amid (Figu e 7.3). A com-
pany gene a ing (long- e m) losses has no eal possibili y o su i ing in he
ma ke and being compe i i e. Wi hou gene a ing p o i , a company is unable
o (in a long- e m pe spec i e) ensu e employmen s abili y, c ea e socially e-
sponsible wo king condi ions o employees, unde ake ac i i ies o he bene i
o he local communi y o in es in en i onmen al ac ions.
Subsequen ypes o esponsibili ies, ha is, legal, e hical and philan h opic
esponsibili ies, only come a e he economic esponsibili ies.
Legal esponsibili ies mean ha a company mus comply wi h he applicable
law a all s ages and in all a eas o i s business. I is abo e economic esponsi-
bili ies because each company, s i ing o maximise hei p o i , mus ac wi hin
he limi s o he law. In his case, he law is a poin o e e ence o manage s’
ac i i y. E hical esponsibili ies a e he nex s age. They equi e ha businesses
ac e hically and wi h in eg i y in a eas ha a e no egula ed by law. This ype
o esponsibili y demons a es a high deg ee o awa eness and sensi i i y on
he pa o en ep eneu s. Philan h opic esponsibili ies si a he op o he
py amid. Th ough hem, companies become ci ic ins i u ions by con ibu ing
esou ces o he bene i o he communi y and by suppo ing i in speci ic si ua-
ions ha equi e help (Gołaszewska-Kaczan, 2011).
philan h opic
esponsibili ies
e hical
esponsibili ies
legal
esponsibili ies
economic
esponsibili ies
Figu e 7.3 Ca oll’s py amid o le els o co po a e social esponsibili y
Sou ce: adop ed (Ca oll, 1991).

DOI: 10.4324/9781003379409-11
8 Sus ainable business
managemen
Izabela S ańczyk
In oduc ion
Sus ainabili y is pe cei ed as he app op ia e ies be ween p oduc ion-
echnological and economic de elopmen , along wi h social de elopmen , p o-
ec ion o he na u al en i onmen , as well as ca e o u u e gene a ions (He man,
Oleksyn, S ańczyk, 2016). Howe e , sus ainable en e p ises may be o ganisa-
ions ha espec he p inciples o sus ainable de elopmen in hei business
ac i i ies. In acco dance wi h hese p inciples, he unc ions o planning, o gan-
ising, mo i a ing, o con olling a e signi ican elemen s o he o ganisa ion, hus
he implemen a ion o sus ainable managemen is essen ial (Pabian, 2011). In
his chap e , he con en s ela ing o he de ini ions o sus ainable de elopmen
shall be p esen ed, while ouching on elemen s o sus ainable managemen . Fu -
he mo e, desc ip ions o business models will be p o ided, which a e based on
he sus ainable managemen o o ganisa ions in he con ex o hei de elopmen
and will hus lead o he c ea ion o pe spec i es o he u u e (Du aj, 2018)
while aking in o accoun such a eas as sus ainable p oduc ion, sus ainable sup-
ply chains, sus ainable ma ke ing, sus ainable se i isa ion, sus ainable esea ch
and de elopmen , and sus ainable HRM. This chap e will ocus a en ion on a
gene al cla i ica ion o sus ainable business managemen .
In commencing delibe a ions wi h ega d o sus ainable business manage-
men , i is wo h d awing a en ion o he wo d “sus ainabili y” i sel and cla i y-
ing i . I is pe cei ed as “leading o a s a e o equilib ium o ensu ing equilib ium
be ween he pa icula elemen s” (h ps://sjp.pwn.pl, 2022). By e e ing o he
sphe e o managemen , we may discuss such ac i i ies ha ensu e a pa icu-
la o ganisa ion has he app op ia e balance in e ms o inancial pe o mance.
The achie emen o his will depend on a mul i ude o ac o s ha shape he
en i ons o he o ganisa ion. This e e s o bo h he ex e nal en i ons (e.g. le-
gal solu ions o business ac i i ies o an o ganisa ion in a pa icula a ea, in a
pa icula coun y; he global economic si ua ion), as well as he in e nal en i-
ons (e.g. compe ences o he manage ial s a ; he philosophy o hei ac i i ies
and he compe ences o he employed s a ). Hence, when iewing sus ainable
108 Izabela S ańczyk
managemen , i is necessa y o ake all hese elemen s in o accoun . Sus ain-
abili y is pe cei ed as he app op ia e ies be ween p oduc ion- echnological and
economic de elopmen , along wi h social de elopmen , p o ec ion o he na u al
en i onmen , as well as ca e o u u e gene a ions (He man, Oleksyn, S ańczyk,
2016).
De ini ion o sus ainable de elopmen
In his con ex , we ha e s a ed a discussion abou sus ainable de elopmen ,
which is de ined as “a p ocess aimed a sa is ying he aspi a ions o de elop-
men o he cu en gene a ion in a manne ha acili a es he ul ilmen o
he same pu sui s by he u u e gene a ions” (Repo , 1987). Bea ing in mind
he long- e m ecological s a egies, his e e s o he implemen a ion o he
philosophy o cons an de elopmen which would in eg a e he economic and
ecological goals wi h he social goals in he con ex o a ai chance o sha -
ing he esou ces o cu en and u u e gene a ions (Kuźnia ska, 2018). Sus-
ainable de elopmen indica es he p ocess o ans o ma ion ha ensu es he
ul ilmen o needs by he cu en gene a ion wi hou lowe ing he oppo uni-
ies o de elopmen o u u e gene a ions, hanks o, among o he hings, in-
eg a ed ac i i ies in he sphe e o economic g ow h, social de elopmen , and
also en i onmen al issues. Such a pe cep ion o he issues o sus ainable de-
elopmen became widesp ead hanks o he epo by he Wo ld Commission
o G.H. B und land o En i onmen and De elopmen en i led “Ou Common
Fu u e”. Sus ainable de elopmen is also he p ocess o social, economic and
en i onmen al change, which would acili a e a balance be ween he p o i s and
cos s o de elopmen om he pe spec i e o u u e gene a ions, namely, “i
is he e lec ion o he policies and s a egies o cons an economic and social
de elopmen wi hou damaging he en i onmen and he na u al esou ces, in
which he quali y depends on con inuing human ac i i y and u he de elop-
men ” (Johnson, Kwasza, 2022). The genesis o sus ainable de elopmen can
be ound in he wo ks o Ł. Koza , who analyses documen s o a wo ldwide
sphe e and who indica es he embodimen o he concep o he g een economy
and sus ainable de elopmen as a “speci ic way o managemen ha is app o-
p ia e in he con ex o in ensi ying en i onmen al p oblems” (Koza , 2019).
Views o he de ini ion o sus ainable de elopmen i sel ha e been p esen ed
by he ollowing chosen au ho s (Table 8.1).
In he p esen ed de ini ions o sus ainable de elopmen , i is possible o
indica e he du a ion o ac i i ies in an o ganisa ion ha encompasses all he
solu ions ha ensu e a be e quali y o li e, bo h in he economic and ecologi-
cal sphe es, as well as in he social sphe e. Sus ainabili y is a no ion ha is
ela i ely new and no en i ely analysed in he wo ld o business, and no e y
well-documen ed in Poland. W.M. G udzewski, I.K. Hejduk, A. Sankowska, M.
Sus ainable business managemen 109
Wań uchowicz de ine sus ainabili y as he abili y o en e p ises o do he ollow-
ing on a pe manen basis:
1 sel -lea ning,
2 adap a ion and de elopmen ,
3 e i alisa ion,
4 econs uc ion,
5 eo ien a ion.
Table 8.1 De ini ions o sus ainable de elopmen
Au ho De ini ion o sus ainable de elopmen
M. Du aj (2018) Sus ainable de elopmen , which is usually de ined as he
c ea ion o pe spec i es o he u u e.
Zuzek, D. K. (2012) Sus ainable de elopmen is he use and conse a ion
o na u al esou ces, as well as he o ien a ion o
echnologies and ins i u ions in such a way as o achie e
and main ain he ul ilmen o cu en human needs, as
well as he needs o u u e gene a ions.
Go e nmen o he UK
(Renukappa, Egbu,
2012)
Likewise, sus ainable de elopmen was de ined by he
UK go e nmen as “ensu ing a be e quali y o li e o
e e yone igh now and o u u e gene a ions”.
K zysz o ek (2013) Sus ainable de elopmen is a concep ha combines
economic, ecological and social alues. In imes o
g owing compe i ion along wi h changing cus ome
equi emen s, in con empo a y en e p ises, p o i s
a e no he only impo an aspec when i comes o
manu ac u ing o se ice ac i i ies. Managing aspec s
o sus ainable de elopmen in business ac i i ies a e
becoming he basis o esponsibili y in mode n business.
W. M. G udzewski,
I. K. Hejduk, A.
Sankowska, M.
Wań uchowicz (2010)
The no ion o sus ainabili y is pe cei ed in di ec
ansla ion as du abili y. The no ion o sus ainabili y is
li e ally unde s ood as pe manence.
T. Oleksyn (2017) “Ac i i y and de elopmen in acco dance wi h he good
o all he s akeholde s, na u al en i onmen and u u e
gene a ions”
E. Bombiak (2020) “Sus ainable de elopmen is a concep ha con on s
global p oblems associa ed wi h human ac i i ies bo h in
de eloped as well as de eloping coun ies”.
B und land Repo :
Ou Common Fu u e
(Ma usiak, Ma ejun,
Różańska-Bińczyk,
2020)
“Sus ainable de elopmen is de elopmen ha sa is ies
he cu en needs wi hou h ea ening he possibili ies o
sa is ying he needs o u u e gene a ions”.
Sou ce: Own analysis based on li e a u e e iew.
110 Izabela S ańczyk
Fo main aining a sus ainable and dis inc i e posi ion in he ma ke by o e ing
added alue o buye s oday and in he u u e (acco ding o he pa adigm o in-
no a i e g ow h), hanks o he limi ed a iabili y o business models, esul ing
om he c ea ion o new oppo uni ies and goals, as well as answe s o hese
ques ions, and compa ing he in e es s o di e en g oups (G udzewski, Hejduk,
Sankowska, Wań uchowicz, 2010).
Wi hin he amewo k o sus ainable de elopmen , he concep o he iple
bo om line (TBL), which encompasses h ee dimensions was de ined by J. Elk-
ing on as ollows (2020):
– ecological – p ese ing he en i onmen and i s na u al esou ces,
– economic – economic de elopmen ha is no es ic ed, bu s imula ed by
echnological p og ess and he g ow h o e ec i eness in e ms o he use o
aw ma e ials, o he ma e ials and human labou .
– social – enhancemen o he s anda ds o li ing and sa e y o all people.
The p incipal bene i s o he TBL include, among o he s (Gó ska-My yk, 2022):
A heal hie wo king en i onmen ha is ocused on bo h he employees, as
well as on he posi ion o he o ganisa ion in he su ounding social en i on-
men (e.g. g ea e di e si y, inclusi eness o educe employee e osion, ac ion
o coun e mobbing p ac ices while suppo ing local communi ies);
– S a egies and ac ions aimed a achie ing a mo e sus ainable u u e ha
akes in o accoun bo h social and en i onmen al sus ainabili y, including
mo ing away om analysing company pe o mance only on a mon hly/
qua e ly basis (e.g., educed ene gy consump ion, smalle ca bon oo -
p in , ci cula economy);
– New possibili ies o gene a ing p o i , such as a ac ing clien s who also
wan o educe hei impac on he en i onmen (e.g. be e pe cep ion
o he b and, g ea e anspa ency and possibili y o assessing ope a ions,
po en ially a ac ing new in es o s).
The sus ainable de elopmen o a company signi ies he olun a y “ aking
accoun o social and en i onmen al issues in business ac i i ies, as well as
in in e ac ions wi h s akeholde s” (Simões, Sebas iani, 2017). “When alking
abou sus ainable de elopmen , i is impo an o keep in mind no only he dy-
namics o economic g ow h bu also o balance he needs and oppo uni ies o
mee hem, while balancing he wel a e o all s akeholde s, business in e es s/
economy, he en i onmen , as well as p esen and u u e gene a ions” (Oleksyn,
2020). Acco ding o A. Longoni, M. Pagella, A. She chenko, R. Klassen, sus-
ainable de elopmen is becoming a signi ican elemen in he ope a ing s a egy
(Longoni, Pagella, She chenko, Klassen, 2019). Thus, i has a signi ican im-
pac on he cons uc ion o business models and decision-making a each le el
Sus ainable business managemen 111
o managemen . The concep o sus ainabili y is now mo e widesp ead bo h in
science and in e e yday li e and is used by a ious ins i u ions, as well as being
inco po a ed in o nume ous p og ammes and associa ed wi h human ac i i ies in
a ious places and si ua ions. I is no only he bes known and mos equen ly
ci ed concep linking he en i onmen o de elopmen bu also he mos docu-
men ed in publica ions such as, among o he s, he Wo ld Conse a ion S a egy
(IUCN 1980), he B und land Repo “Ou Common Fu u e” (1987), as well as
in he ou come documen s in Rio de Janei o in 1992, and a he Ea h Summi
in Johannesbu g in 2002 (Rokicka, Woźniak, 2016). The concep o sus ain-
able de elopmen was o icially o mula ed and accep ed o implemen a ion
in Rio de Janei o in 1992 (Agenda 21, 2021). Howe e , in 2015, he UN p e-
pa ed a de ailed agenda – he 2030 Agenda o Sus ainable De elopmen , which
iden i ies 17 gene al goals and 169 asks de ailing sus ainable de elopmen
(P zeksz ałcamy nasz świa , 2022). These gene al aims include he ollowing:
no po e y; ze o hunge ; good heal h and well-being; quali y educa ion; gende
equali y; clean wa e and sani a ion, a o dable and ene gy; decen wo k and
economic g ow h; indus y, inno a ion and in as uc u e; educed inequali ies;
sus ainable ci ies and communi ies; esponsible consump ion and p oduc ion;
clima e ac ion; li e below wa e ; li e on land; peace, jus ice and s ong ins i u-
ions; and pa ne ship o he goals (Ciobo a u, Anghelu a, 2014). To achie e
he aims o sus ainable de elopmen in all a o emen ioned a eas, i is essen ial
o ha e he app op ia e human capi al and de ine i s de elopmen ends om
he pe spec i e o medium and long- e m ends (Ciobo a u, Anghelu a, 2014).
This is no an easy ask and equi es bo h ime and inancial ou lays. I s c ea ion
should be based on he ollowing suppo sys ems: a wo k o ce planning sys-
em, a ec ui men and selec ion sys em, a s a aining and imp o emen sys-
em, incen i e p og ammes, and e ec i e communica ion (Kuźnia ska, 2018).
Sus ainable managemen
In he con ex o he sus ainabili y solu ions p esen ed, i is wo h de ining sus-
ainable o ganisa ions/businesses. These a e o ganisa ions ha espec he p in-
ciples o sus ainable de elopmen in hei business ac i i ies, wi h he p o iso
ha he ealisa ion o he es ablished goals o sus ainable de elopmen is pos-
sible mainly hanks o employees, since mos o he issues ela ed o he use o
esou ces, as well as en i onmen al and social issues a e esol ed a hei le el.
Wi h ega d o sus ainable de elopmen , he unc ions o planning, o ganising,
mo i a ing o con olling a e signi ican elemen s o an o ganisa ion, hence he
necessi y o implemen sus ainable managemen (Pabian, 2011). A sus ainable
o ganisa ion is one ha “achie es goals ha ensu e i s s abili y and de elopmen
acco ding o he adop ed s a egies. A he same ime, he me hods and ools o
achie ing s a egic goals a e accep ed by key ex e nal and in e nal s akeholde s
om he poin o iew o social jus ice and en i onmen al sa e y” (Czaińska,
2020). The philosophy o he so-called Sus ainable Business is now playing a

112 Izabela S ańczyk
g ea e ole in esponsible ma ke compe i ion, which is based on he ollowing
10 key p inciples ha companies should mee (Bu chell, 2008):
1 Posi i e impac o en e p ises on he en i onmen ;
2 Ensu ing a posi i e pe cep ion o adema k and epu a ion;
3 Implemen a ion o en i onmen al p ocesses ha a e in compliance wi h he
planned en i onmen al e ec ;
4 Achie emen o app op ia e inancial pe o mance while aking in o accoun
elemen s o sus ainable de elopmen ;
5 Execu ion o mul i-dimensional p og ams ela ing o economic, en i on-
men al and social a eas;
6 Implemen a ion o e icien and e ec i e s a egies o compe ing based on
sus ainable business;
7 Responding wi h cla i y o he ollowing ques ion: Can a esponsible en e -
p ise ope a e o unc ion be e , o can a well- unc ioning en e p ise be mo e
esponsible?
8 P epa ing and es ing e ec i e business scena ios;
9 Conduc ing an app op ia e di ision o labou ha would ensu e g ow h in
he economic sphe e, while also aising he ecological awa eness o hose
employed, which may ansla e o app op ia e p o-social beha iou ;
10 Sea ching o and elimina ing gaps in he a ea o he sus ainable de elop-
men o he en e p ise on he basis o a io analysis.
In hese imes o sus ainable managemen , i is wo h conside ing a holis ic iew
o sus ainabili y ( ha is, he simul aneous conside a ion o he en i onmen al,
social and economic dimensions o sus ainabili y). The elemen s o he en i on-
men al, social and economic dimensions o sus ainabili y ha e an in e depend-
en na u e among hemsel es. Excessi e emphasis on one dimension can ha e a
nega i e impac on he o he wo dimensions. The e o e, manage s should ind
in elligen comp omises, which is essen ial i hey wan o achie e sus ainable
de elopmen . Likewise, i is impo an o see how hese dimensions a ec each
o he (Renukappa, Egbu, 2012). Today’s challenge o decision-make s is o
achie e a ce ain le el o com o in e ms o espec ing social esponsibili y,
economic iabili y and en i onmen al sus ainabili y, while p o ec ing he legacy
o u u e gene a ions. Resea ch ela ing o sus ainabili y can be b oadly di ided
in o esea ch ela ed o inancial pe o mance o en e p ise alue and esea ch
ela ed o e enue managemen (Lee, 2011). On his basis, H. Y. Ma and J. Y.
Yoo conduc ed an analysis o esea ch in hese a eas and indica ed he ollowing
(Ma, Yoo, 2022):
– Financial pe o mance s udies show ha sus ainabili y posi i ely a ec s he
inancial pe o mance and alue o companies in a ious ways;
– Companies ha conduc business in line wi h CSR (Co po a e Social Respon-
sibili y) achie e be e sales and inancial pe o mance because consume s
Sus ainable business managemen 113
in e es ed in social issues p e e he p oduc s and se ices o companies ha
pay social con ibu ions;
– Companies wi h good ESG (en i onmen al, social, and co po a e go e n-
ance) pe o mance enhance hei a ing wi h accoun ing and ma ke me ics;
– Sus ainable managemen epo s we e addi ional and supplemen a y e ela-
ions, which had a posi i e ela ion wi h he sha e p ices as hey esol ed he
asymme y o in o ma ion and helped in es o s o ake e ec i e decisions.
Implemen ing sus ainabili y in o ganisa ions is qui e a challenge and in ol es,
among o he hings (Sa o i, La ônico da Sil a, De Souza Campos, 2014):
– Implemen ing en i onmen al p o ec ion s anda ds,
– De elopmen o he indi idual,
– P omo ion o educa ion,
– E iciency in esou ce alloca ion,
– Publicly a ailable me hodologies and indica o s o sus ainable de elopmen ,
– Use o complemen a y indica o s o e alua ion,
– Indica o s o measu e esou ce use,
– Balance be ween sus ainabili y suppo sys ems,
– Dynamic indica o s o sus ainabili y.
The pu sui o sus ainabili y is also a ne e -ending p ocess o change manage-
men , as i is necessa y o con inuously change he habi s, alues, awa eness and
beha iou o employees, consume s, business owne s, policy-make s and man-
age s. I is pa icula ly impo an o change awa eness o en i onmen al issues
(Ma usiak, Ma ejun, Różanska-Binczyk, 2020).
The d i e s o an o ganisa ion o unde ake social and en i onmen al ac ion
ha e been iden i ied and include (Bombiak, 2020)
– Changes in s akeholde expec a ions associa ed wi h inc easing le els o
s akeholde awa eness,
– Changes in he echnological en i onmen ha c ea e oppo uni ies o imple-
men inno a ions in he way o ganisa ions ope a e wi h ega d o he p oduc s
and se ices hey o e ,
– Ins i u ional and legisla i e condi ions ha de ine he desi ed di ec ions and
amewo k o he economy and indi idual en i ies,
– The sea ch o new sou ces o compe i i e ad an age.
Sus ainable managemen p ac ices help o ganisa ions a oid isks and iden-
i y oppo uni ies by indica ing a sus ainabili y p o ile (Blackbu n, 2022). Re-
sea ch conduc ed by he Ki oni eam (Ki oni e al., 2022) ound ha 90% o
manage s iden i ied sus ainabili y as a key ac o in hei business ope a ions.
Howe e , only 60% o companies ha e implemen ed an in eg a ed sus ain-
abili y sys em in hei o ganisa ions. Gi en hese indings, he e is a need o
114 Izabela S ańczyk
p epa e mo e de ailed guidelines o enable companies o ake s a egic and
e ec i e measu es o sus ainable de elopmen (Baumga ne , Rau e 2017).
Sus ainabili y can also be unde s ood as he app op ia e in e ela ionships
be ween p oduc ion- echnological de elopmen and economic de elopmen
on one side, and social de elopmen on ano he , en i onmen al p o ec ion on
he hi d, and conce n o u u e gene a ions on he ou h, whe eby such a
pe cep ion does no a ouse objec ions (He man, Oleksyn, S ańczyk, 2016).
Sus ainable managemen may e e o he alues ha a e p e e ed in he o -
ganisa ions. I equen ly cons i u es one o he composi e elemen s o he
ca alogue o alues in en e p ises as composi e economic-manage ial alues.
Thus, i is one o he p incipal elemen s o managemen in an o ganisa ion,
building he o ganisa ion o wo k on he basis o economic, ecological and
social de e minan s. Wi h such a ca alogue o alues, esea ch was conduc ed
wi hin he amewo k o a p ojec in coope a ion be ween wo Polish uni e si-
ies, namely he Wa saw Business School and he Jagiellonian Uni e si y. In
he esea ch conduc ed, he a ge g oup consis ed o ep esen a i es o p i a e
and public sec o en i ies, in pa icula , senio , middle and lowe managemen
manage s, as well as specialis s om a ious o ganisa ions. Responden s we e
asked abou adhe ence o sus ainabili y as a alue and ecei ed he ollowing
esponses. Sus ainabili y is
– a easu ed alue, which we ake mo e se iously and is al eady unde imple-
men a ion (30.2%),
– a easu ed alue; howe e , i is cu en ly unde implemen a ion only o a
limi ed ex en (62.9%),
– a con o e sial alue; I don’ hink he concep o sus ainabili y is igh o
ou o ganisa ion (4.5%),
– o he indica o s ela ed o indi idual s a emen s (2.4%).
The s a emen s o he esponden s a e op imis ic; hey show ha he concep o
sus ainable de elopmen (and a he same ime his alue) enjoys s ong suppo ,
al hough wice as many people say ha i is being implemen ed o a limi ed ex-
en han hose exp essing he opinion ha i is al eady being implemen ed ully
(He man, Oleksyn, S ańczyk, 2016).
Sus ainable managemen places emphasis on he anspa ency o manage-
men , as well as on e hical managemen , apa om he adi ional managemen
alue o c ea ing p o i h ough p oduc quali y o ma ke ing s a egies. In ad-
di ion, sus ainable managemen conside s con ibu ions o he public in e es
in social de elopmen and en i onmen al p o ec ion. Sus ainable managemen
means ha companies can only su i e and g ow i hey seek coope a ion and
coexis ence wi h di e en companies and people (Yu, Jung, 2016). Sus ainable
managemen is ecognised as a necessa y managemen me hod o a company o
su i e as a going conce n (Kim, Kim, 2018).
Sus ainable business managemen 115
Models o sus ainable business managemen
Sus ainable de elopmen , due o i s na u e o he impac o human ac i i y on he
su ounding en i onmen , has been an inspi a ion o many s a egis s o yea s.
The e o e, managemen in line wi h he concep o sus ainable de elopmen in-
ol es he de elopmen o app op ia e business models and also he alignmen
o compe encies o manage s a di e en le els in he o ganisa ion as well as
in di e en dimensions, such as p ojec managemen . Building such a model
equi es companies o in eg a e he key s a egic ac o s cons i u ing he busi-
ness model owa ds sus ainabili y in he economic, ecological and social a eas
(Abidin, Pasqui e, 2007):
– Economicsus ainabili y– equi esenhancing hep o i abili yo  heen e -
p ise h oughe icien useo  he esou ces(human esou ces, awma e ials,
inance), e icien  p ojec s and unde akings, good managemen , planning
and con ol,
– Ecological sus ainabili y – equi es blocking any ha m ul o i e e sible
consequences o  heen i onmen  h oughe icien useo na u al esou ces,
p omo ing enewable esou ces, p o ec ing soil and wa e , and skil ul was e
managemen ,
– Social sus ainabili y – equi es eac ing o he needs o socie y, including all
o he s akeholde s.
Anexempla ymodelin he ieldo p ojec managemen is ha o sus ainable
p ojec managemen (SPM) and he ocus on he ole o p ojec manage s as a key
elemen . A eam om he Uni e si y o A ei o p esen ed he ollowing model:
P ojec Managemen T iple Sus ainabili y Cube (Madu ei a e al., 2022), which
aims o comp ehensi ely and sys ema ically guide p ojec manage s in hei jou -
ney owa ds sus ainabili y in p ojec managemen . The model o T iple Sus ain-
abili y Cube is a concep ual model which illus a es he ans e sali y o he h ee
in e ela ed dimensions o p ojec sus ainabili y h oughou he p ojec li e cycle.
I iden i ies3×9speci ica easo sus ainabili yp ocedu es ha canbeadop ed
by p ojec manage s in any p ojec de elopmen . Ha ing eached a g oup o 27
p ac ices,eachp ojec headmayobjec i elyde ine headop iono eachg oupo 
he bes p ac ices along each axis and a each s age o he p ojec implemen a ion.
By emphasising each o he 27 a eas o sus ainabili y whe e ac ion has been aken
on a gi en p ojec , p ojec manage s can imp o e and o ecas a eas o imp o e-
men o cu en and u u e p ojec s. The T iple Sus ainabili y Cube Model o
p ojec managemen p o ides guidance on adop ing comp ehensi e p ac ices o
he elemen s o sus ainabili y (en i onmen al, social, economic) ela ing o peo-
ple, p ocesses and inno a ion du ing p ojec de elopmen .
Ano he example o a model o sus ainable business managemen is ha which
akes in o accoun he expec a ions o s akeholde s de eloped by B. Wi . Each
122 Pa ycja Zwiech
his ansi ion is o be ecologically and socially ai . In Ma ch 2020, he sus aina-
ble de elopmen concep and he ci cula economy concep became he basis o
u he documen s adop ed by he Eu opean Union: En i onmen al Technolo-
gies Ac ion Plan [Eco-inno a ion Ac ion Plan] (Eu opean Commission, 2020a),
and A New Ci cula Economy Ac ion Plan o a Cleane and Mo e Compe i i e
Eu ope (Eu opean Commission, 2020b).
A signi ican pa adigm change o he 1990s made us add ess and analyse
he en i e p oduc li e cycle. Ci cula economy’s undamen al con ibu ion o
sus ainable p oduc ion is i s inno a i e app oach o a p oduc li e cycle which
b ings abou an inc ease in ma e ial ci cula ion, ha is, he ela ionship be ween
seconda y aw ma e ials de i ed om was e and used ma e ials.
The 1990s ma ked a depa u e away om he linea model, owa ds a ci cula
economy in de eloped coun ies. This is why en i onmen al p o ec ion a ained
a global dimension and became an impo an economic ac o . The en i onmen-
al p o ec ion pe spec i e ex ended g ea ly. Besides, en i onmen al p o ec ion
began o be pe cei ed no only as an expense ha s ikes a companies’ compe i-
i eness, bu mo e as an in es men . Sus ainable p oduc ion and compe i i eness
s opped being pe cei ed as con a y, opposing goals.
Indus y 4.0 oo in oduced a new look a sus ainable p oduc ion. The cen al
idea o Indus y 4.0 is o use eme ging echnologies so ha all indus ial p o-
cesses a e in eg a ed, hus making p oduc ion lexible, e icien and in elligen
wi h high quali y and low cos (Machado, e al., 2019). De Sousa e al. (2018)
sugges ha Indus y 4.0 echnologies will help he decision-making p ocess
conce ning sus ainable ope a ions managemen and he de elopmen o new
business models. Madhado e al. (2019) in u n, claim ha he decision-making
o sus ainable de elopmen is aided by me hods used o modelling and simu-
la ing he ac i i ies ha occu h oughou he p oduc alue chain. To sum up,
some echnologies o Indus y 4.0 may help achie e mo e sus ainable p oduc-
ion h ough imp o emen o he ci cula i y o a p oduc o p ocesses o h ough
ying o educe esou ce consump ion. Indus y 4.0 could be conside ed as a
syne gic en i onmen essen ial o achie e holis ic, in eg a ed sus ainabili y in
p oduc ion sys ems (Cilibe o, e al., 2021).
Lean p oduc ion, howe e , is an e ec i e me hod o managing p ocesses and
ope a ions, which can also be used in he pu sui o sus ainable p oduc ion.
Fo example, lean ools may be used in he p oduc ion en i onmen (i.e., 5S,
alue s eam mapping, jus -in- ime) o make p oduc ion mo e sus ainable. This
is why 5S ocuses p ima ily on labelling and o ganising ma e ial s o age and
in en o y managemen ; i is able o quickly iden i y spills and dange ous leaks
and educe ai pollu ion (Bae & Kim, 2008; F ancis & Thomas, 2020), VSM
lean ool is used o unde s and was e and alue in p oduc ion. In e nal e ec s
o lean p oduc ion ha also con ibu e o he ci cula economy include b and
and epu a ion enhancemen ha main ain loyal y o new a eas o he ma ke
(Gelde mann, e al., 2007).

Sus ainable p oduc ion 123
Ci cula economy, Indus y 4.0, lean p oduc ion and sus ainable p oduc ion
show a ce ain deg ee o complemen a iness owa ds one ano he .
The indus y, a he momen , is acing a new pa adigm which op s ou o a
one-sided ecological pe spec i e o he bene i o a much s onge ocus on he
social dimension, which in consequence leads o mo e sus ainable p oduc ion.
The u n o he 20 h and 21s cen u ies was undamen ally modelled by he con-
cep o sus ainable de elopmen .
One o he i s de ini ions o sus ainable p oduc ion, which poin ed o aspec s
ha need a pa icula emphasis, was o e ed by he Lowell Cen e (1998). I was
de ined as “ he ab ica ion o goods and se ices by applying p ocesses and
sys ems ha a e non-pollu ing, sa e ene gy and na u al esou ces, a e economi-
cally iable, sa e and heal hy o employees and consume s, and socially and
c ea i ely bene icial o all wo king people”. Sus ainable p oduc ion is simi-
la ly de ined by O’B ien (1999), Vele a & Ellenbecke (2001), K ajnc & Gla ic
(2003), Hauschild, e al. (2005), Lebel & Lo ek (2008) o Wiles & Wa s (2014).
Fo example, Vele a and Ellenbecke (2001) claim ha
sus ainable p oduc ion is de ined as he de elopmen o p oduc s and se -
ices by p ocesses and p ocedu es ha a e pollu ion ee, ene gy and na u al
esou ce e icien , economically iable, secu e and sa e o wo ke s, com-
muni ies and consume s, and socially and c ea i ely bene icial o all he
s akeholde s.
The p inciples o sus ainable p oduc ion encompass he ies be ween he en i-
onmen al, social, and economic amewo ks wi hin which he de elopmen and
consump ion ake place (Machado, e al., 2019). When we look a his de ini ion
we see ha i accommoda es h ee equal a eas: ecology, economy and socie y.
Elking on had al eady p esen ed such an app oach (1994, 1998a, 1998b), whe e
he encou aged companies o econside hei alue c ea ion ac i i ies in a mul i-
dimensional pe spec i e, ha in eg a es economic aspec s wi h he en i onmen-
al and social dimensions in an in eg a ed amewo k called “ iple bo om line”.
The concep o sus ainable p oduc ion is s ill e ol ing, changing he con ex
as new pa adigms appea . Howe e , despi e uni e sal ecogni ion o ha ing o
ansi ion o mo e sus ainable p oduc ion and o ake a ious ele an ini ia i es,
he global ex ac ion o esou ces and inc easing deg ada ion o social and en-
i onmen al esou ces a e s ill g owing. Besides, we should bea in mind he
choices we make oday on building o upg ading p oduc ion acili ies will a -
ec he s a e o he en i onmen o he nex 20–40 yea s, igge ing solu ions
ela ing o mo e o less sus ainable p oduc ion. The in es men cycles o objec-
i es las usually be ween 20 and 40 yea s, which means ha he companies
a e jus one o a leas wo in es men cycles away om hal a cen u y (Wyns,
e al., 2018). In es men aken up oday may ei he subjec humani y o u u e
gene a ions o an unsus ainable li es yle wi h cons an ly g owing use o na u al
124 Pa ycja Zwiech
esou ces o encou age he cou se owa ds sus ainable p oduc ion om he en i-
onmen al, economic and social angles.
Economic, en i onmen al and social pilla s o sus ainable
p oduc ion
Sus ainable p oduc ion co e s h ee pilla s o sus ainabili y: economy, socie y
and en i onmen . Poli icians and economis s seek a balance be ween cos s and
economic, social and en i onmen al bene i s using ools such as inno a ion, eg-
ula ions and legal incen i es (Po e & an de Linde, 1995a, 1995b), pa ne -
ship unde ci il law, dissemina ion o knowledge o c ea ing in as uc u e ha
encou ages sus ainable p oduc ion.
The economic and en i onmen al pilla s we e desc ibed in he 2003 Kie
Decla a ion as he need o “delink economic g ow h om en i onmen al deg a-
da ion so as o p omo e bo h economic g ow h and en i onmen al p o ec ion”.
F om he en i onmen al poin o iew, sus ainable p oduc ion e e s o a sus-
ainable use o esou ces ( aw ma e ials, land, wa e , ai , soil, landscape and
biodi e si y) and sou ces o ene gy, p omo ion o clima e-neu al economy ( e-
duc ion o g eenhouse gas emissions) and was e educ ion.
The main aspec o sus ainable p oduc ion is he sus ainable use o esou ces
and ene gy sou ces. Sa is ac ion o oday’s ma e ial needs should no lead o
excessi e ex ac ion and deg ada ion o hese esou ces. A sus ainable use o
esou ces in he long un equi es ha we ake in o accoun hei a ailabili y,
ensu ing supply chain secu i y and p o ec ion o ecosys ems. A he same ime,
i is impo an o main ain he en i onmen ’s abili y o abso b emissions and
pollu ion.
Was e educ ion is equally impo an . Was e has a nega i e impac on he
en i onmen by, o example, pollu ing ai , soil o su ace and g ound wa e s.
Land ills ake up la ge a eas, hus changing he landscape, while w ong was e
managemen poses a h ea o socie ies, especially public heal h. Mo eo e , he
was e gene a ed also means a loss o s ocks o aw ma e ials. Was e educ ion
a he company le el o ces si ua ions whe e hey will be using mo e ecycled
ma e ials and will de elop and implemen new p oduc ion p ocesses. Such an
ac i i y ocuses on a mo e sus ainable acquisi ion o aw ma e ials, on p ocess-
ing one’s own was e and on co ec p oduc design and manu ac u ing. Com-
panies mus also educe he quan i y o was e, educe he con en o dange ous
subs ances in was e and o hei pe mea ing he en i onmen and also imp o e
he e iciency o using was e as seconda y aw ma e ials.
Clima e change is ano he majo challenge ha pushes us owa ds sus ainable
de elopmen . Upon adop ion and execu ion o he Kyo o P o ocol, ex ensi e
e o s we e made o educe he emission o g eenhouse gases ha a e ha m ul
o he en i onmen . Apa om ha ing o in oduce a ci cula p ocess and e-
sou ce e iciency, we need o deca bonise p oduc ion. Deca bonisa ion o hea y
Sus ainable p oduc ion 125
indus y is a g ea challenge because deca bonisa ion o some ma e ial and
chemical p ocesses, un il his day, is an insepa able challenge. Deca bonisa ion
may be implemen ed in a numbe o ways, o example, by imp o ing ene gy
e iciency, inc easing he use o low-emission elec ici y, using mo e ecycled
ma e ials, modi ying exis ing p ocesses o use, cap u e, u ilise and s o e ca bon
dioxide, iden i ying al e na i e hea sou ces o exis ing p ocesses o h ough a
comple e change o uels (e.g. by di ec o indi ec elec i ica ion, biological aw
ma e ials o hyd ogen) (Ba aille, e al., 2018; Da is, e al., 2018).
The e o e, om he en i onmen al poin o iew a ansi ion o a ci cula
economy, ne -ze o esou ce-e icien economy and achie emen o ne -ze o-
g eenhouse gas emissions a e undamen al. To do so, i is i al o e ain p oduc s,
componen s and ma e ials in he economy o as long as possible and a he same
ime elimina e was e on he one hand and, on he o he hand, he need o use
p ima y esou ces (McCa hy, e al., 2018).
We mus be awa e ha hese p io i ies cause he eme gence o o he , new
p io i ies – on he one hand, he e is a g owing use o he plane ’s esou ces, ha
is, soil, wa e and aw ma e ials and ene gy due o g owing demand, and, on he
o he hand, a alid need o educe hem. This esul s in a g owing compe i ion
o hese esou ces be ween he indus y (hea y indus y in pa icula ), ag icul-
u e and he ene gy sec o (OECD, 2017).
F om an economic poin o iew, sus ainable p oduc ion e e s o he in o-
duc ion and use o sus ainable business p ac ices, sma solu ions and a i icial
in elligence.
A g ea e emphasis on esou ce e iciency o en leads o g ea sa ings and
hus o be e inancial esul s. Ac ions in ended o p omo e ecological p oduc
li e cycle h ough e ec i e esou ce use, esou ce-e icien p oduc ion echnolo-
gies, inno a ions and inc eased consume awa eness as well as he demand o
en i onmen ally iendly p oduc s u n ou o imp o e compe i i eness on he
one hand and o imp o e companies’ inancial si ua ion on he o he hand. An
ecological p oduc li e cycle equi es sus ainable ini ia i es a all s ages o he
p oduc li e cycle, such as eco-design, eco-labelling, ecomanagemen and audi
scheme (EMAS) o eco-inno a ions, which equi e ha p oduce s ge in ol ed.
Fu he mo e, an emphasis on sus ainable p oduc ion allows o new business
models o be c ea ed. Fo example, oday we can see a g ea e numbe o com-
panies ha o e ene gy se ices, which help o he companies and public ins i u-
ions o become mo e ene gy e icien . Focussing on sus ainable p oduc ion may
u n ou no o be a bu den, bu a he a new business oppo uni y.
Mo eo e , despi e he ac ha he li e a u e on he economic e u ns o sus-
ainable p oduc ion is al eady e y ich, i s ill does no lead o any conclusi e
e idence pe aining o i s economic consequences (An onioli, e al., 2022). I is
di icul o deny ha ci cula economy ansi ion o companies will always e-
qui e cos ly changes, no only in physical capi al (in es men s) bu also in in an-
gibles (R&D ac i i ies) and in o ganisa ional changes (An onioli, e al., 2022).
126 Pa ycja Zwiech
En i onmen al economics has made g ea p og ess in in eg a ing he eco-
nomic and en i onmen al sphe es. A he momen en i onmen al issues a e no
discussed in he con ex o cos s ha limi compe i i eness. Economic and en-
i onmen al goals a e no seen as con a y o mu ually-exclusi e. On he o he
hand, wi h ega d o sus ainable p oduc ion, ad ancing sus ainabili y di ec s
ulle a en ion o he social dimension. When i comes o manu ac u ing com-
panies, epo s on he sus ainabili y o hei ope a ions a ely include he social
dimension. Many companies p oduce co po a e epo s which iden i y en i on-
men al p ac ices and emphasise go e nance aspec s bu end o o e look he ole
o he employees o wo k o ce (Schneide , 2008). Such an app oach is e lec ed
in he li e a u e because s udies show ha in es men in human and social capi-
al may deli e impo an bene i s such as inc eased p oduc i i y, educed cos s,
mo e inno a ion, highe g ow h and compe i i eness (Schneide , 2008).
This lack o p opo ionali y be ween he pilla s (economic and en i onmen al
on he one hand and social on he o he hand) esul s no only om a lowe in e -
es on he pa o he companies hemsel es bu also om di icul ies in quan i i-
ca ion. In he sus ainable p oduc ion dimension, social aspec s include elemen s
ha a e di icul o measu e, such as sa egua ding gene a ional and in e gene a-
ional jus ice, suppo ing he p o ec ion o human igh s wi hin he company’s
sphe e o in luence and p omo ing hones y, in eg i y and ai ness in all aspec s o
doing business, sa egua ding gende equali y, ensu ing decen wo kplaces, p o-
mo ing posi i e employee ea men and con ibu ing o employee heal h, sa e y,
digni y and sa is ac ion, a be e quali y o li e, espec o collec i e ba gaining
and in e ac ion wi h local communi ies.
Wha is mo e, he social dimension is he mos di icul o in eg a e. A com-
bina ion o he economic and en i onmen al pilla s om he poin o iew o
companies was much easie han inco po a ing social goals o he sus ainabili y
p ocess. Howe e , only an ex ension o he economy and he en i onmen as
componen s o he analysis o eco-inno a ion o include social aspec s will allow
o a ull unde s anding and he in oduc ion o sus ainable p oduc ion.
We mus ealise ha sus ainable p oduc ion b ings bo h imp o emen and
p oblems in social ques ions. Fo example, he in oduc ion o an ene gy ans o -
ma ion will mainly a ec less economically-de eloped a eas, which is add essed
in he 2015 In e na ional Labou O ganiza ion (ILO) guidelines on jus ansi ion
(ILO, 2015). Low-income a eas and sca cely popula ed u al a eas will be mos
ulne able o job losses as a esul o au oma ion and ansi ion o low-emission
economy (Ox o d Economics, 2019). The e o e, we will need o p o ide suppo
o hose made edundan in he poo es coun ies o p e en po e y, agg a a ed
social inequali y o p oblems associa ed wi h economic mig a ion.
Despi e he p oblems ha accompany a emp s o make p oduc ion sus ain-
able, he angle adop ed is indispensable, necessa y and igh . Lau i zen (2008)
iden i ies a ew easons why humani y mus head in his di ec ion, as we ha e no
o he solu ions a hand. The i s o hem is he global popula ion g ow h, which
Sus ainable p oduc ion 127
will en ail g ow h o consump ion. The nex is he g ow h o income pe capi a
a ound he wo ld. G owing incomes (which is na u ally a good hing) will en ail
u he g ow h o consump ion, use o ene gy o o he esou ces and g ea e use
o he na u al en i onmen . A g owing demand will also lead o highe p ices
and will hus boos a ac i eness o he de elopmen o ene gy-e icien and
esou ce-e icien ways o p oduce goods and se ices. Thi dly, g owing con-
sume awa eness p esen s new challenges o companies ega ding no only he
quali y and p ice bu also, inc easingly, sus ainable p oduc s.
P inciples o sus ainable p oduc ion
In he ligh o he aspec s and p oblems desc ibed abo e, we may ind he p inci-
ples o sus ainable p oduc ion use ul, which pa e he way o companies o help
es ablish how hey mus adjus hei p oduc ion sys ems o be in line wi h p inci-
ples o sus ainable p oduc ion and how o iden i y s a egies help ul in a ansi ion
o sus ainable p oduc ion. Vele a and Ellenbecke p esen ed such P inciples o
Sus ainable P oduc ion a he beginning o he 21s cen u y. They poin ou ha :
• P oduc s and packaging a e designed o be sa e and ecologically sound
h oughou hei li e cycles; se ices a e designed o be sa e and ecologi-
cally sound.
• Was es and ecologically incompa ible by-p oduc s a e con inuously e-
duced, elimina ed o ecycled.
• Ene gy and ma e ials a e conse ed, and he o ms o ene gy and ma e ials
used a e mos app op ia e o he desi ed ends.
• Chemical subs ances, physical agen s, echnologies, and wo k p ac ices
ha p esen haza ds o human heal h o he en i onmen a e con inuously
educed o elimina ed.
• Wo kplaces a e designed o minimise o elimina e physical, chemical, bio-
logical, and e gonomic haza ds.
• Managemen is commi ed o an open, pa icipa o y p ocess o con inuous
e alua ion and imp o emen , ocused on he long- e m economic pe o -
mance o he i m.
• Wo k is o ganised o conse e and enhance he e iciency and c ea i i y
o employees.
• The secu i y and well-being o all employees a e a p io i y, as is he con-
inuous de elopmen o hei alen s and capaci ies.
• The communi ies a ound wo kplaces a e espec ed and enhanced econom-
ically, socially, cul u ally and physically; equi y and ai ness a e p omo ed.
(Vele a & Ellenbecke , 2001)
Ne e heless, hese p inciples conce ned a linea economy and did no ake in o
conside a ion p inciples o ci cula economy o solu ions p oposed in Indus y

128 Pa ycja Zwiech
4.0 o lean p oduc ion schemes. In 2021, Viles e al. p oposed ules ha also
e e o he concep o ci cula economy and Indus y 4.0. They iden i y he
ollowing:
• Design o ci cula i y. Design p ocesses, p oduc s, and packing o con-
sume minimum na u al esou ces and ene gy o sus ain he ecosys em’s
egene a i e capaci ies. Follow design o disassembly o allow –
i possible – o ecycling, epai ing, econdi ioning, e u bishing o
emanu ac u ing.
• Conse e esou ces and p ese e hei alue. Use na u al esou ces and
ene gy ha a e app op ia e o he desi ed sus ainable goals. P ese e he
alue o esou ces o as long as possible wi hin p oduc ion acili ies (in-
e nal eci cula ion) and conside he concep o indus ial symbiosis o
ci cula e esou ces (ex e nal eci cula ion).
• Manage was e sus ainably. Emphasise was e-p e en ion ac i i ies by ein-
oducing esou ces wi hin he in ended low. Fo esou ces ha each he
was e managemen s age, use he was e managemen hie a chy ollowing
hese s a egies: educe was e, hen euse and ecycle, minimising all dis-
posal ou es, including land illing and was e o ene gy.
• Pu sue a isk- ee en i onmen . Reduce o elimina e chemical subs ances,
physical agen s, and echnologies ha p esen a isk o he en i onmen .
Reduce g eenhouse gases emissions o each ne -ze o emissions.
• P io i ise employees’ well-being. Embed employee sa e y and well-being
in he day- o-day wo k. Choose p ac ices and wo kplaces ha p ese e he
physical, unc ional, and psychological com o o employees.
• Enhance managemen ’s commi men o sus ainabili y. Es ablish an o gani-
sa ional cul u e enabling high sus ainabili y pe o mance. Empowe em-
ployees and de elop hei alen s. P omo e di e si y, equi y and inclusion
in he wo kplace.
• Make a posi i e con ibu ion o he communi y. Con ibu e o be e eco-
nomic, en i onmen al, social, cul u al, and physical ou comes o he com-
muni ies in which he company ope a es and in hose whe e i s decisions
can ha e an impac .
• P omo e alue chain s akeholde collabo a ion. Es ablish luid commu-
nica ion and collabo a ion wi h all he s akeholde s o he alue chain o
make p ocesses and p oduc s mo e sus ainable.
• Measu e and op imise sus ainable p ocesses. De ine a se o “Key Pe o -
mance Indica o s” o op imise p oduc ion p ocesses. Moni o sho - e m
and long- e m sus ainabili y pe o mance o he p oduc ion sys em by en-
cou aging digi alisa ion.
• Boos he use o sus ainable echnologies. Imp o e exis ing echnologies
wi h mo e sus ainable al e na i es, and p o ide in o ma ion on bo h he
po en ial bene i s and isks o sus ainable p oduc ion. Conside he bes
Sus ainable p oduc ion 129
a ailable echniques; hese echniques in ol e bo h he echnology used
and he design, cons uc ion, main enance, and ope a ion o he ins alla ion.
(Viles, e al., 2022)
Summa y
Sus ainable de elopmen , as Goal 12 o he 2030 Agenda o Sus ainable De-
elopmen , was o mula ed as ollows: ensu ing sus ainable consump ion and
p oduc ion pa e ns – i equi es a sys ema ic app oach and coope a ion o en i-
ies ha pa icipa e in he en i e supply chain. Achie emen o he sus ainable
p oduc ion goal is cons an ly guided h ough global, egional and na ional poli-
cies, which encou age a ansi ion o a ci cula economy wi h a mo e e ec i e
use o esou ces and lesse pollu ion.
The i s pa o his chap e desc ibes how he concep o sus ainable de elop-
men came abou and wha he links be ween sus ainable p oduc ion and ci cula
economy a e, Indus y 4.0 and lean p oduc ion. The second pa iden i ies h ee
dimensions o sus ainable p oduc ion: he en i onmen al, economic and social
ealms. In he las pa p inciples o sus ainable p oduc ion a e p esen ed.
Sus ainable p oduc ion may be conside ed a complex s a egy ha achie es
success only h ough he in ol emen o he en i e supply chain. In his sense,
in o de o p omo e sus ainabili y, he e is a need o a s ong abili y o iden i y
and pu sue common and mu ual bene i s o p oduce s, supplie s, and cus ome s
in an in eg a ed and holis ic way (Cilibe o, e al., 2021). This chap e e e s o
sus ainable p oduc ion and is ela ed o p oduce s’ ac ions, bu we mus be awa e
ha he consume is an equally impo an elemen in his p ocess. This p ocess
en isages educa ional o o he p ojec s o consume s which a e in ended o
aise hei awa eness abou sus ainable p oduc ion and he ela ed li es yle by,
o example, ca ying ou in o ma ion ac ions on p oduc s anda ds and labelling
o consume in ol emen in public p ocu emen .
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DOI: 10.4324/9781003379409-21
17 The ole o inno a ion in
sus ainable de elopmen
Magdalena M. S uss
In oduc ion
The issue o sus ainable de elopmen , as indica ed by nume ous scien i ic s udies
(see: p e ious chap e s) ha e become impo an o he s akeholde s o o ganisa-
ions, also in a eas o he economy whe e he need o inno a ion is indica ed
as a key de e minan (Damanpou & Schneide , 2006; Va ada ajan, 2017; Al-
Baghdadi e al., 2021). So a , only some p e ious s udies on sus ainabili y ha e
looked a he ele an ela ionship be ween sus ainabili y and inno a ion (Qi
e al., 2010; Boons & Lüdeke-F eund, 2013). Sus ainabili y ac o s such as
educing he ca bon oo p in , po e y alle ia ion, ai dis ibu ion, was e e-
duc ion and anspa ency and ela ed business s a egies – unde s ood as
clean echnology, ision o sus ainabili y, pollu ion p e en ion and p oduc
managemen – can accele a e he c ea ion o sus ainable alue o companies by
implemen ing inno a ions (E ans e al., 2017).
A his o ical con ibu ion o he building o he concep o inno a i eness was
made by J. Schumpe e , whose wo k was de o ed o cla i ying and emphasising
he ole o inno a ion and en ep eneu ship. J. Schumpe e poin ed o i e cases
o inno a ion as ollows (Schumpe e , 1960):
• The implemen a ion o new p oduc s ha consume s had no been amilia
wi h p io o his, o a new ype o p oduc .
• The in oduc ion o a new p oduc ion me hod, which has no ye been p ac i-
cally es ed in a gi en indus y.
• The opening o a new ma ke , i.e. a ma ke whe e a ce ain ype o indus y in
a gi en coun y had no p e iously en e ed, ega dless o whe he his ma ke
exis ed be o e o no .
• The acquisi ion o a new sou ce o aw ma e ials o semi- inished p oduc s,
ega dless o whe he he sou ce al eady exis ed o whe he i had o be
c ea ed.
• Conduc ing a new o ganisa ion o some indus y, e.g., c ea ing o b eaking a
monopoly.
236 Magdalena M. S uss
Inno a ion, acco ding o J. Schumpe e , signi ies he implemen a ion o new so-
lu ions in o p ac ice, while he subjec o his conside a ions was p ima ily ech-
nical inno a ions, as well as hei impac on he economy. Any dissemina ion o
inno a ions cons i u es a sepa a e ype o change, e e ed o imi a ion (Makieła &
S uss, 2018, p. 29).
In he con empo a y pe cep ion o he no ion o “inno a i eness”, he e is he
abili y o implemen new solu ions (new p oduc s, new ypes o ac i i ies, new
echnologies, new en i ies and ins i u ions, new o ms o o ganisa ion and man-
agemen ) in all sphe es o social and economic li e. Inno a ion is he p ocess
o ans o ming exis ing capabili ies in o new ideas and in oducing hem in o
p ac ical applica ion (Makieła & S uss, 2018, pp. 28–32). A di e en app oach
o he p oblema ic issue o inno a ions was p esen ed in he Oslo Manual, in
which inno a ion is assumed o be he implemen a ion o a new o signi ican ly
imp o ed p oduc (goods o se ices) o a p ocess, a new ma ke ing me hod, o a
new o ganisa ional me hod in economic p ac ice, wo kplace o ganisa ion o e-
la ions wi h he en i onmen . Such a gene al de ini ion o inno a ions is jus i ied
by he ac ha i co e s a wide ange o possible inno a ions (Pod ęcznik Oslo.
Zasady G omadzenia i In e p e acji Danych Do yczących Innowacji, 2008). I
should be men ioned ha he scope o he no ion o “inno a ion” changes in
subsequen edi ions o he manual and he cu en assump ion is ha he mini-
mum equi emen o he exis ence o inno a ion is o he p oduc , p ocess,
ma ke ing me hod o o ganisa ional me hod is new (o signi ican ly imp o ed)
o he company. This includes p oduc s, p ocesses and me hods which a pa -
icula company was he i s o c ea e, and also hose ha we e adop ed om
o he companies o en i ies (Oslo Manual 2018, 2018). S.D. An hony desc ibes
he e olu ion o inno a ion as a ansi ion o he subjec o inno a ion om
he indi idual inno a o o en e p ises, and he ansi ion o he objec o in-
no a ion om echnological inno a ion o an inno a i e business model (BM)
(An hony, 2012). The common ea u e o inno a ions is he ac ha hey we e
implemen ed and launched o he ma ke . New p ocesses, ma ke ing me hods,
o o ganisa ional me hods a e implemen ed when hei ac ual use in he com-
pany’s ope a ions begins. This signi ies ha inno a i e ac i i y is he en i e y o
scien i ic, echnical, o ganisa ional, inancial and comme cial ac i i ies ha lead
o he implemen a ion o inno a ions. Inno a i e ac i i y also includes esea ch
and de elopmen (R&D) ac i i ies, which a e no di ec ly associa ed wi h he
c ea ion o a speci ic inno a ion (Makieła & S uss, 2018, p. 32).
Inno a i eness in BMs may be ound in a new business ac i i y, a new com-
bina ion o ac i i ies (s uc u e), o a change in he en i y conduc ing a gi en
ac i i y. No el y as a measu e o he inno a i eness o a sys em o ac i i ies may
be exp essed by means o he new ansac ion s uc u e, ansac ion con en , o
new pa icipan s o cus ome cons ain s and he c ea ion o exi ba ie s ela ed
o a change o supplie (loyal y p og am, dominan design, us , cus omisa ion),
The ole o inno a ion in sus ainable de elopmen 237
as well as ne wo k ex e nali ies, complemen a y goods ha inc ease he alue o
he p oduc and he dependency be ween componen s, pa icula ly he e ec o
syne gy and he economies o scale (Loučano á e al., 2022).
The abili y o inno a e in he ield o sus ainable de elopmen ep esen s a
necessa y business acumen, ega dless o whe he i is associa ed wi h small
and inc emen al s eps, o adical inno a ions (E ans e al., 2017). Inno a ion is
eme ging as a po en ial mechanism o in eg a ing sus ainabili y in o business
(Schal egge e al., 2012; Schal egge & Wagne , 2011). Howe e , he e is a
lack o cla i y, concep ual consensus and consis ency in he use o hese e ms:
BM, BM Inno a ion (BMI) and Sus ainable BM (SBM) (Mag e a, 2002; Os e -
walde & Pigneu , 2010; Boons & Lüdeke-F eund, 2013). This chap e aims o
o ganise he a o emen ioned concep s and a emp o cha ac e ise, classi y and
de ine hei bounda ies.
Business model inno a ion
Sus ainable inno a i eness has o some ime been acknowledged o be a key de-
e minan o business and socie al change, as well as he answe o he inc easing
complexi y o he en i onmen in which businesses ope a e. Despi e conside able
in e es in he d i e s o sus ainable inno a ion a he le el o en e p ises, he e is
li le knowledge abou he ole o sus ainable ac i i ies in he inno a i e models
and he pe o mance o inno a ion- ocused en e p ises (Al-Baghdadi e al., 2021).
A. Os e walde and Y. Pigneu desc ibed he BM as he undamen al p inciple
o c ea ing, main aining and exchanging alue – he BM should be dynamic due
o he cons an ly changing en i onmen (Os e walde & Pigneu , 2010). BMI
was ini ially de ined as he p ocess o disco e ing undamen ally new BMs in an
exis ing business (Ma kides, 2006), he eby modi ying o mode nising he exis -
ing business logic o how alue is c ea ed and cap u ed (Foss & Saebi, 2017).
Ne e heless, he mos equen ly quo ed de ini ion o he BMI by N. Bocken
e al., s a es ha “changes in he way he o ganisa ion and i s alue-ne wo k
c ea e, deli e alue and cap u e alue /…/ o change hei alue p oposi ions”.
Such a s a emen mo es alue owa ds he ocal poin o in e es as he c ucial
elemen , which no only cons i u es he inno a i eness o a BM bu will also
de e mine a company’s pe o mance and p o i (Mielca ek & Pieka czyk, 2022).
BMI deals wi h a new way o do business aimed a p ospe i y in a dynamic
en i onmen h ough he econcep ualisa ion o he unde lying logic behind he
alue c ea ion, cap u e and deli e y (Richa dson, 2008; Teece, 2010).
The phenomenon o BMI, due o he de elopmen and u ilisa ion o new ech-
nology, is mo e ele an and complex han e e be o e (Mielca ek & Pieka czyk,
2022). Fi ms inc easingly need o inno a e by modi ying hei BM by ini ia -
ing changes, imp o emen s and eplacemen s in a ious o ganisa ional elemen s
(Mi chell & Coles, 2003).
238 Magdalena M. S uss
Fu he mo e, schola s ha e used BMI as a s a egic ool o uni o analysis
o s udy how i ms can o e come he compe i i e h ea o a speci ic indus y,
such as he c ea i e and cul u al indus y (i.e., Lan ano, Pe uzzelli, & Panniello,
2022) o he ou ism and hospi ali y indus y (P esenza e al., 2019).
BMI should be he esul o mode nising he BM (in which he cu en BM is
p og essi ely imp o ed) o he esul o gene a ing and designing a BM (whe e
no BM p e iously exis ed) (Be ends e al., 2016). Al hough each pa h is e y
di e en in e ms o i s challenges, bo h pa hs equi e en ep eneu s o unde -
s and and decide how he o ganisa ion’s cu en sys em o ope a ions needs o
be changed and how his con ibu es o he c ea ion and acquisi ion o alue
(Ami & Zo , 2020). Acco ding o C. Ch is ensen, companies can achie e BMI
by adop ing a echnology push and inco po a ing a echnological b eak h ough
which, in e ec , would make hem he i s mo e s in he indus y (Ch is ensen,
1997). Howe e , some esea ch p ojec s show ha BMI is no always bene icial
(Halecke e al., 2014).
I is ele an o unde s and hese elemen s o acili a e he analysis o o gani-
sa ional p ocesses and planning o ans o ma ion om one BM o ano he and
o inc ease he i m’s esilience and he p obabili y o success (Geissdoe e
e al., 2018). Sosna e al. iden i y wo gene ic phases o ganisa ions go h ough
o inno a e hei BMs: explo a ion and exploi a ion. In he explo a ion phase,
he o ganisa ion aims o unde s and wha BM design would add ess he s a-
egic challenges (such as changing cus ome demands, inc eased compe i ion,
o eme gen echnologies) h ough a ial-and-e o p ocess. In he exploi a ion
phase, he BM is implemen ed, i s pe o mance is measu ed, and i p o en o be
aluable, i is scaled (Sosna e al., 2010).
F ankenbe ge e al. p opose a ine -g ained i e a i e BMI p ocess wi h ou
phases (F ankenbe ge e al., 2013):
• ini ia ion – which in ol es analysing and unde s anding he ecosys em’s
needs and iden i ying impo an s akeholde s,
• idea ion – which conce ns gene a ing po en ial new (d a ) BM designs,
• in eg a ion – which aims o es ablish a iable and comple e BM design, con-
c e ising i s s uc u e, business logic, and esou ces needed,
• implemen a ion – which ensu es ha he selec ed BM design can be pu in o
p ac ice and is suppo ed h ough i s o ganisa ional p ocesses.
Howe e , he mos amous one is he classi ica ion p o ided by M. Geiss-
doe e e al. which iden i ies ou ypes o BMI – s a -up, ans o ma ion,
di e si ica ion and acquisi ion (Geissdoe e e al., 2018), and also by S. Ca al-
can e, P. Kes ing and J. Ulhøi which desc ibes c ea ion, ex ension, e ision and
e mina ion (Ca alcan e e al., 2011).
An impo an issue as ega ds he use o esou ces in BMI is he scope o new
echnologies. BMI equi es ime, pa ly due o he ac ha he p epa a ion o a
The ole o inno a ion in sus ainable de elopmen 239
BM is mo e dependen on he con ex a he han he managemen o echnology
(Teece, 2010). The adap a ion o new echnologies o e s an oppo uni y o BM
enewal, bu a p o ound change in he BM also dis up s p e ious con igu a ions
o esou ces and can diminish a company’s pe o mance (Sosna e al., 2010;
Mielca ek & Pieka czyk, 2022).
Sus ainable business model inno a ion
In ecen yea s, a new o m o BMI has eme ged by inco po a ing he sus ain-
abili y concep in o he i m’s goals and p ocesses. We de ine sus ainable busi-
ness model inno a ion (SBMI) as a change in how a i m ope a es o c ea e a
posi i e impac o educe he nega i e consequences o he en i onmen and
socie y (Fe li o & Fa aci, 2022). The e olu ion o he app oach o SBMI is p e-
sen ed in Figu e 17.1.
SBMI builds on he adi ional BMI bu applies i o a mo e expanded con ex .
The basic idea is i s o es he company’s cu en BM o sus ainabili y agains
a b oade empo al, socie al, and spa ial con ex so ha i s ulne abili y o ex-
e nali ies, i s sus ainabili y limi s, and i s po en ial o c ea e new en i onmen al
and socie al alue all become appa en . Secondly, i explo es BMIs by apply-
ing a combina ion o modula “ ans o ma ions” o add ess limi s and le e age
po en ials. Subsequen ly, i connec s BMIs back o he co e d i e s o business
ad an age and inancial pe o mance o assess how hey can deli e bo h alue
and sus ainabili y. New models a e pilo ed and uned o seize an ad an age in he
ma ke , and also wi h in es o s and s akeholde s, as well as o unde s and wha
changes a e needed in he business ecosys em o a he indus y le el o c ea e
he igh con ex o success (Young & Ree es, 2020).
Co po a e social
esponsibili y
INNOVATION
Business Model Business Model
Inno a ion
P ocess imp o emen s
o achie e compliance
Reac i e changes o
sus ainabili y. S ep-
wise business model
changes o mee
ma ke and in es o
p essu es
En i onmen al,
Social and
Go e nance
Business model
changes o mee
ma ke and in es o
p essu es. Inno a ion
o business models
and ecosys em o co-
op imize o business
and socie al
Sus ainable
Business Model
Inno a ion
Figu e 17.1 The e olu ion o he app oach o SBMI
Sou ce: Own analysis based on li e a u e esea ch included in he e e ences

240 Magdalena M. S uss
SBMI in ol es changes in how a company does business o add ess socie al
and en i onmen al challenges and has gained inc easing a en ion in he las
wo decades as a means o sus ainable de elopmen . To each i s sus ainabili y
po en ial, SBMI necessi a es engagemen wi h ex e nal s akeholde s o de elop
mul i-s akeholde alue p oposi ions and alue cap u e mechanisms, making
hese ex e nal s akeholde s undamen ally pa o a ( u u e) unc ioning BM.
SBMI he e o e s uc u ally anscends he o ganisa ional bounda ies o he i m
and equi es a edesign and e-alignmen o he o ganisa ional bounda ies o he
espec i e o ganisa ions in ol ed (Vel e e al., 2021).
On he o he hand, N. Bocken e al. de ine SBMI as “inno a ions ha c ea e
signi ican posi i e and/o signi ican ly educe nega i e impac on he en i on-
men and/o socie y, h ough changes in he way he o ganisa ion and i s alue
ne wo k c ea es, deli e s and cap u es alue (i.e. c ea e economic alue), o
change hei alue p oposi ion” (Bocken e al., 2014). They p opose a ca ego isa-
ion o SBM a che ypes, acco ding o he main ype o BMI: echnological, social
and o ganisa ion-o ien ed inno a ion, acco ding o he na u e o he dominan in-
no a ion. Fi ms can selec one o mo e a che ypes in de eloping hei SBMs, and
a he same ime also combine di e en a che ypes (Tiscini e al., 2020).
The SBMI conside s he alue c ea ion in he ac i i ies ca ied ou and hei
deli e y as eco-social bene i s balanced among all he playe s. In o he wo ds,
i may include changing ene gy inpu s in he indus y using enewable ene gies,
such as he sun and he wind, o modi ying he way p oduc s each he ma ke
in e ms o anspo a ion (Fe li o & Fa aci, 2022). SBMI is cha ac e ised by he
ollowing (Young & Ree es, 2020):
• he inco po a ion o sus ainable p inciples o goals in o he exis ing alue
p oposi ion,
• he ex ension o he alue c ea ion concep om economic alue o sha ed
alue (Po e & K ame , 2011),
• he conside a ion o non- inancial in e es s in he decision-making p ocess,
• manage s who ac as sus ainabili y leade s o p omo e a new mindse wi hin
he whole o ganisa ion (S ubbs & Cocklin, 2008).
As opposed o M. Vel e e al., SBMI ames bounda y wo k as he ac i i y o
explo ing, nego ia ing, and e-aligning o ganisa ional bounda ies a ound new
alue p oposi ions (Vel e e al., 2021).
Type o SBMI
Model o R. Fe li o and R. Fa aci
Based on he new amewo k o an SBMI p ocess, hey p oposed a mul idimen-
sional ision o SBMI. The amewo k sugges s s a ing he analysis om he
alue p oposi ion sec ion ha is made up no only by desc ibing new sus ainable
The ole o inno a ion in sus ainable de elopmen 241
alue, such as exis ing ools bu also by explaining he go e nance. This is ol-
lowed by he alue c ea ion and deli e y sys em ela ed o esou ces, asse s,
p ocesses and posi ion in he alue ne wo k ela i e o cus ome s, compe i o s,
collabo a o s and all s akeholde s.
Following he amewo k’s logic, we mus conside how he alue is c e-
a ed and dis ibu ed. The inal a ea o ou amewo k ocuses mainly on he
i m’s esul s and hei measu emen . The second s ep conce ns anspa ency,
which is o en associa ed wi h he amoun o in o ma ion an o ganisa ion is
willing o disclose. T anspa ency canno exis wi hou e hical ac ion such as
he p esence o an e hical code and an e hical audi . The las elemen neces-
sa y o conside is go e nance since leading he ans o ma ion o a mo e
SBM mus be a cons an opic on he Boa d o Di ec o s’ agenda (Fe li o &
Fa aci, 2022).
Model o D. Young and M. Ge a d
The co e p ac ice o SBMI is an i e a i e inno a ion cycle. Wi h each ound, he
company gains scale, expe ience, and ma ke p esence o i s ini ia i e; hese e-
in o ce bo h he business ad an age and he en i onmen al and socie al bene i s
gene a ed (Young & Ge a d, 2021):
• S ep 1. Expand he Business Can as – de elop a ich unde s anding o
he b oade s akeholde ecosys em in which he company ope a es and o
he en i onmen al and socie al issues and ends ha migh a ec his ecosys-
em. As pa o his diagnosis, i is necessa y o explo e he po en ial impac
o ecosys em dynamics and o he issues on he BM. This will acili a e he
iden i ica ion o a ange o business ulne abili ies and oppo uni ies ied o
en i onmen al and socie al issues.
• S ep 2. Inno a e o a Resilien BM – ans o m he BM, o imagine an en-
i ely new one, so ha you can seize hese oppo uni ies. In his second s ep,
i is necessa y o inno a e and de elop new aspec s o ha new BM. I should
idea e a new BM o in eg a e and ein o ce bo h business ad an age and en-
i onmen al and socie al bene i s.
• S ep 3. Link o D i e s o Value and Compe i i e Ad an age – es , i e a e,
and e ine he BM ideas o concep s ( om he second s ep) o ensu e ha
hey will yield he en i onmen al and socie al bene i s in ended, and ha he
bene i s will ansla e in o alue and ad an age o he company. A business
wi h weak p o i ma gins canno in es in inno a ion o ampli y and scale
en i onmen al and socie al bene i s.
• S ep 4. Scale he Ini ia i e – he ull po en ial alue o SBMI is achie ed
only when he new BM is b ough o scale: engaging people in he company,
ac oss he supply chain, in he company’s ne wo ks, and in i s ecosys ems o
expand impac and ad an age.
242 Magdalena M. S uss
Model o D. Young and M. Ree es
S a egy and sus ainabili y a e join ly conside ed and become mu ually ein o c-
ing, in which epo ing gi es way o ac ion, and a company-cen ic app oach
gi es way o a mul ile el app oach and new models o compe i ion and sus ain-
able alue c ea ion. The idea builds on M. Po e ’s concep o sha ed alue, bu i
uni es sus ainabili y and s a egy e o s in a common me hodology and p ocess,
bo h a he en e p ise le el and a highe le els (Young & Ree es, 2020).
A model as a cycle which enables esilience, du abili y, and alue c ea ion
h ough changing business, socie al, and in es o con ex s has he ollowing
cha ac e is ics (Young & Ree es, 2020):
• I scales e ec i ely wi hou diminishing e u ns o inc easing he isk o ailu e.
• I inc eases di e en ia ion and compe i i eness.
• I educes he po en ial o commodi isa ion.
• I c ea es an en i onmen al and socie al su plus.
• I emains du able agains eme ging socio-en i onmen al ends.
• I exhibi s ne wo k e ec s ha accumula e alue and eshape alue chains.
• I ha nesses o eshapes business ecosys ems o ad an age and sus ainabili y.
• I inc eases e u ns o sha eholde s and ne posi i es o s akeholde s in he
en i onmen al and socie al dimensions.
• I s imula es he pu pose o he company in ways ha p opel engagemen and
a ini y o employees, cus ome s, in es o s, and o he s akeholde s.
Model o E. Al-Baghdadi e al.
BMI has a di ec ela ionship wi h sus ainable inno a ions o ien a ion (SIO)
and managemen accoun ing con ol sys ems (MACS), as well as he ac ha
MACS ha e a di ec ela ionship wi h SIO.
In addi ion, company and indus y- ela ed ac o s we e p oposed as he sus ain-
able inno a ion o ien a ion d i e s, while sus ainable p oduc and p ocess inno a-
ion and some measu es o co po a e pe o mance we e p oposed as he ou comes
o a sus ainable inno a ion o ien a ion. The media ing ole o MACS and SIO
in he ela ionship be ween BMI and sus ainable inno a ion ou comes (co po a e
pe o mance) was also hypo hesised and i was con ended ha he inno a ion o a
BM by manu ac u ing companies can lead o a sus ainable ou come. The MACS
and sus ainable inno a ion o ien a ion we e ound o media e he ela ionship be-
ween BM sus ainabili y and en i onmen al pe o mance, and also he ela ionship
be ween BM sus ainabili y and employee pe o mance (Al-Baghdadi e al., 2021).
Summa y – implemen a ion
Like any ype o inno a ion, BMI is a way o changing and expanding he abili y
o businesses o ope a e mo e e ec i ely and e icien ly. By ocusing on p opos-
ing and c ea ing alue, BMI has become a majo ool o de eloping new and
The ole o inno a ion in sus ainable de elopmen 243
changing exis ing o ms o o ganisa ional alue c ea ion. The eme ging ield
o esea ch and p ac ice in he a ea o SBMs has adop ed his app oach o un-
de s and and de elop new o ms o alue c ea ion ha o e no el alue p opo-
si ions o cus ome s and all o he s akeholde s, and ha enable companies o
main ain he alue o expec ed inancial pe o mance, while main aining and
e en egene a ing social and na u al capi al.
The implemen a ion p ocess should s a by hinking o e he concep o S.
An hony, who desc ibed he e olu ion o inno a ion as he ansi ion o he en-
i y o inno a ion om he indi idual inno a o o en e p ises and he ansi ion
o he objec o inno a ion om echnological inno a ion o BMI (An hony,
2012). To u he d aw on he esea ch o F. Lüdeke-F eund, hey ound he case
o an SBMI o 45 pa e ns wi h he po en ial o c ea e ecological, social, and
economic alue. These we e a anged in 11 pa e n g oups (Lüdeke-F eund &
F oese, 2020): “P icing & e enue”, “Financing”, “Eco-design”, “Closing- he-
loop”, “Supply chain”, “Gi ing”, “Access p o ision”, “Social mission”, “Se -
ice & pe o mance”, “Coope a i e”, “Communi y pla o m”.
SBMI should be implemen ed by ansla ing sus ainabili y s a egies in o
p ac ical ac ion plans o alue-c ea ing en e p ises. In doing so, SBMI im-
p o es a company’s abili y o c ea e, main ain o ec ea e na u al, social and
economic capi al ac oss o ganisa ional bounda ies. This is ealised by changing
he alue o cus ome s and all o he s akeholde s and/o how alue is c ea ed,
deli e ed and ex ac ed.
Re e ences
Al-Baghdadi, E. N., Al ub, A. A., & Rjoub, H. (2021). Sus ainable business model and
co po a e pe o mance: The media ing ole o sus ainable o ien a ion and managemen
accoun ing con ol in he Uni ed A ab Emi a es. Sus ainabili y, 13(16), 8947. h ps://
doi.o g/10.3390/su13168947
Ami , R., & Zo , C. (2020). Business model inno a ion s a egy: T ans o ma ional con-
cep s and ools o en ep eneu ial leade s. John Wiley & Sons.
An hony, S. D. (2012). The new co po a e ga age. Ha a d Business Re iew, 90, 44–53.
Be ends, H., Smi s, A., Reymen, I., & Podoyni syna, K. (2016). Lea ning while ( e)con-
igu ing: Business model inno a ion p ocesses in es ablished i ms. S a egic O gani-
za ion, 14(3), 181–219. h ps://doi.o g/10.1177/1476127016632758
Bocken, N. M. P., Sho , S. W., Rana, P., & E ans, S. (2014). A li e a u e and p ac ice
e iew o de elop sus ainable business model a che ypes. Jou nal o Cleane P oduc-
ion, 65, 42–56. h ps://doi.o g/10.1016/j.jclep o.2013.11.039
Boons, F., & Lüdeke-F eund, F. (2013). Business models o sus ainable inno a ion:
S a e-o - he-a and s eps owa ds a esea ch agenda. Jou nal o Cleane P oduc ion,
45, 9–19. h ps://doi.o g/10.1016/j.jclep o.2012.07.007
Ca alcan e, S., Kes ing, P., & Ulhøi, J. (2011). Pape 2: Business model dynamics and inno-
a ion: (Re)es ablishing he missing linkages. Managemen Decision, 49, 1327–1342.
h ps://doi.o g/10.1108/00251741111163142
Ch is ensen, C. M. (1997). The inno a o ’s dilemma: When new echnologies cause g ea
i ms o ail. Ha a d Business School P ess.
250 Małgo za a Ku e a
The inancial indus y will he e o e ha e o desc ibe in de ail whe he he in-
es men p oduc s i o e s comply wi h he EU Taxonomy. This is o inc ease
ma ke anspa ency and p e en he publica ion o un eliable da a in his ield.
In Ap il 2021, he Eu opean Commission also published a d a o a new di ec-
i e on sus ainabili y epo ing ( he so-called CSRD), which eplaces Di ec i e
2014/95/EU. I con ibu es o imp o ing he quali y o disclosed da a on sus ain-
able de elopmen and adjus ing epo ing o he legisla i e changes discussed
abo e (including he EU Taxonomy and he SFDR). The new di ec i e will come
in o o ce on 01/01/2024 a e i s adop ion by membe s a es and implemen a ion
in o na ional legisla ion. As a esul o he abo e egula ions, En i onmen al, So-
cial, and Go e nance (ESG) epo ing in he EU membe s a es has been signi i-
can ly ex ended. The changes mainly conce n ou issues p esen ed in Figu e 18.2.
The new di ec i e signi ican ly ex ends he scope o en i ies ha will be e-
qui ed o p esen non- inancial epo s. F om 2024, he new ules will become
manda o y o all companies co e ed by he cu en di ec i e. F om 2025, hey
will apply o la ge uni s employing o e 250 people ( he cu en h eshold is
500 people). Then, om 2026, he obliga ion will be ex ended o all small
and medium-sized en e p ises lis ed on he EU s ock exchanges. Only mic o-
en e p ises lis ed on he s ock exchange will no be subjec o he obliga ion. I
is es ima ed ha he new obliga ion will apply o app oxima ely 50,000 business
en i ies (A4S, 2022).
The hema ic scope o epo ing will ocus on h ee a eas: E (En i onmen ) –
en i onmen al ac o s, S (Social) – social issues, and G (Go e nance) – co po a e
go e nance. Indi iduals will ha e o b oadly p esen hei business models,
s a egies and sus ainable de elopmen policies. The in o ma ion is in ended
o explain he sus ainabili y isk esilience, oppo uni ies, plans o ensu e he
signi ican expansiono he g oup o en i ies subjec o he epo ing
obliga ion
inc easing hescope o disclosedin o ma ion
manda o y ex e nal e i ica iono epo s
elec onic epo ing o ma XHTML
Figu e 18.2 C i ical di ec ions o changes in epo ing included in he CSRD
Sou ce: Own s udy

Repo ing on sus ainable de elopmen 251
en i y’s compliance wi h he ansi ion o a sus ainable economy, he conside a-
ion o s akeholde s and he impac o he en i y, and how sus ainabili y is inco -
po a ed in o he s a egy. Disclosu e will also include in angible asse s ela ed
mainly o in ellec ual capi al. All he abo e in o ma ion is o be addi ionally
desc ibed using speci ic indica o s.
A undamen al change is he in oduc ion o manda o y e i ica ion o non-
inancial epo s by ex e nal expe s. S a u o y audi o s will play a signi ican ole
in his, al hough he Di ec i e also gi es Membe S a es he op ion o allowing
hese audi s o be pe o med by o he independen expe i ms. The condi ion is,
howe e , ha hese en i ies a e subjec o simila equi emen s as he audi o s’ en-
i onmen (mainly in he scope o he p inciples o independence) and ha e simila
subs an i e quali ica ions. The audi esul s a e o be included in a sepa a e epo .
The las key change is he imposi ion o a s ic ly de ined elec onic o ma
o non- inancial epo s. An obliga ion o p esen he disclosed in o ma ion in a
s uc u ed elec onic XHTML o ma will be in oduced o acili a e i s p esen a-
ion and compa ison.
The in oduc ion o a e y clea di ision o con en acco ding o he ESG con-
cep is c i ical in he con ex o changes in he hema ic scope o he disclosed in-
o ma ion. En i onmen al ac o s mainly ela e o how he company’s ope a ions
a ec he en i onmen and how i uses enewable and non- enewable na u al e-
sou ces (including he amoun and ype o ene gy used, g eenhouse gas emissions,
e iciency in managing na u al esou ces, was e and he me hod o hei disposal
o he impac on he na u al en i onmen and biodi e si y). In o ma ion p esen ed
in his con ex is o be adap ed o he ollowing objec i es o he EU Taxonomy:
– clima e change mi iga ion and adap a ion o hese changes,
– sus ainable use o wa e and ma ine esou ces,
– ansi ion o a ci cula economy,
– pollu ion p e en ion,
– p o ec ion and es o a ion o biodi e si y and ecosys ems.
Social issues conce n how an indi idual’s business ac i i y a ec s i s social en-
i onmen , i.e., employees, cus ome s, supplie s and he local communi y. The
ollowing issues ela ed o employee managemen a e signi ican he e:
– equal oppo uni ies (including gende equali y, equal pay, aining, employ-
abili y and inclusion o people wi h disabili ies),
– wo king condi ions, wages, social dialogue, collec i e ag eemen s, employee
in ol emen , li e balance, heal h, sa e y and adap a ion o he wo king
en i onmen ,
– espec o human igh s, undamen al eedom igh s and in e na ional s and-
a ds in his a ea.
252 Małgo za a Ku e a
Table 18.1 Signi ican ESG epo ing indica o s
Name o he indica o Desc ip ion Type
En i onmen G eenhouse gas
emissions
The o al sum o di ec and
indi ec g eenhouse gas
emissions.
Quan i a i e
Ene gy consump ion The amoun o ene gy
consumed by he
o ganisa ion.
Quan i a i e
The isks and bene i s
associa ed wi h he
clima e
The po en ial nega i e
impac o clima e change
on he o ganisa ion o
oppo uni ies a ising om
clima e change.
Quali a i e
In ensi y o
g eenhouse gas
emissions
Amoun o g eenhouse gas
emissions pe uni o
economic ac i i y.
Quan i a i e
Managemen o
emissions
Desc ip ion o he p ocess
ha he company has
implemen ed o educe
g eenhouse gas emissions
o he a mosphe e and he
educ ion a ge s se .
Quali a i e
Wa e consump ion The amoun o wa e used in
he en e p ise.
Quan i a i e
(Con inued)
In u n, co po a e go e nance is a se o applied p ac ices o supe ising he
ope a ion o an en e p ise. I includes p ocedu es, s anda ds and con ols imple-
men ed o ensu e e ec i e managemen , imp o e decision-making p ocesses,
comply wi h he law and conside he needs o ex e nal s akeholde s. P esen a-
ion o in o ma ion in his a ea applies o:
– he composi ion and ole o managemen bodies (including sus ainable de el-
opmen ma e s),
– business e hics and co po a e cul u e,
– an i-co up ion policy, poli ical in ol emen , including lobbying,
– business ela ionships, in e nal con ol sys ems and isk managemen , also
o epo ing p ocesses.
No all ESG issues a e equally impo an o e e y en e p ise. De e mining
which in o ma ion should be included in he epo can be di icul (Camille i,
2015; Da nall, Ji, Iwa a & A imu a, 2022). In his ega d, i is pa icula ly im-
po an o selec app op ia e indica o s, hanks o which he uni will be able o
epo he p og ess in he de elopmen o i s ac i i y ela ed o sus ainable de-
elopmen . Table 18.1 p esen s examples o indica o s and hei na u e, b oken
down in o h ee key ESG a eas.
Repo ing on sus ainable de elopmen 253
Table 18.1 (Con inued)
Name o he indica o Desc ip ion Type
Wa e esou ce
managemen
A p ocess implemen ed
o op imise wa e
consump ion and
hus minimise he
en i onmen al impac .
Quali a i e
Impac on
biodi e si y
Desc ip ion o he policy
and ac ions aken o
moni o and minimise
he company’s impac on
biodi e si y.
Quali a i e
Pollu ion and was e Desc ip ion o ac i i ies
aimed a moni o ing,
managing and educing
was e gene a ed in he
company.
Quali a i e &
Quan i a i e
Social Di e si y in he
supe iso y o gans
The deg ee o gende
di e si y o he company’s
managemen boa d and
supe iso y boa d.
Quan i a i e
Equal pay a io The di e ence be ween he
a e age sala ies o men and
women in he company.
Quan i a i e
Employee u no e Se e al ins ances o lea ing
jobs.
Quan i a i e
F eedom o
associa ion
and collec i e
nego ia ion
Pe cen age o ac i e
employees co e ed by
collec i e ba gaining
ag eemen s.
Quan i a i e
Occupa ional heal h
and sa e y
Desc ip ion o measu es
aken by he company
o p o ec wo ke s and
p e en acciden s in he
wo kplace.
Quali a i e
Human igh s policy Desc ip ion o he company’s
human igh s policy.
Quali a i e
Due diligence
p ocedu es o
human igh s
Desc ip ion o he p ocess
o iden i ying he isk o
human igh s iola ions
and ac ions aken o
elimina e i .
Quali a i e
Go e nance S uc u e o
managemen
bodies
In o ma ion on he
expe ience, compe encies
and independence o
managemen boa d
membe s.
Quali a i e
(Con inued)
254 Małgo za a Ku e a
Table 18.1 (Con inued)
Name o he indica o Desc ip ion Type
Code o e hics Desc ip ion o he
implemen ed code o
e hics.
Quali a i e
An i-co up ion
policy
P esen a ion o he an i-
co up ion policy ope a ing
in he en i y.
Quali a i e
The mechanism o
epo ing iola ions
Desc ip ion o he ules
o epo ing suspec ed
iola ions.
Quali a i e
Da a p o ec ion
policy
P esen a ion o da a
p o ec ion ules
implemen ed in he
company.
Quali a i e
Sou ce: Own s udy based on WSE & EBRD (2021); FEE (2011).
Ano he in e es ing aspec in he con ex o non- inancial epo ing is he in-
oduc ion o he concep o double ma e iali y, which makes i easie o en-
e p ises o make decisions abou he subs an i e scope o disclosu es. Thus,
“en i onmen al and social ma e iali y” and “ inancial ma e iali y” a e dis in-
guished (K asodomska & Godawska, 2021). To p epa e an accu a e, sus ainable
de elopmen epo , each company should unde go a ce ain con en selec ion
p ocess bea ing in mind bo h o he abo e pe spec i es (Baumülle & Sopp,
2022). I is p esen ed in Figu e 18.3. The i s s ep is o iden i y all ac o s ela ed
o sus ainable de elopmen ha could po en ially a ec he company and ice
e sa. Then, he indi idual selec s om among hem ac o s ha a e di ec ly e-
la ed o i s ac i i ies and ha ing a signi ican impac on people and he en i on-
men , aking in o accoun he cu en and u u e ime pe spec i e (en i onmen al
and social ma e iali y). A a la e s age, you should al eady be guided by inan-
cial ma e iali y. F om he abo e b oad se o ac o s, we selec hose ha c ea e
o weaken he alue o he en e p ise and a e, he e o e inancially signi ican .
The las s age is o iden i y he issues he inancial e ec s o which ha e al eady
been p esen ed in he inancial s a emen s o he en i y. I is wo h adding ha
his disclosu e is comple ely olun a y.
The concep o iden i ying impo an issues o sus ainable de elopmen o
he company using double ma e iali y has been qui e well implemen ed in he
p ac ice o non- inancial epo ing. I is wo h men ioning, howe e , ha his
p ocess should also be suppo ed a he legisla i e le el. In pa icula , i is abou
p epa ing some gene al s a emen s p esen ing ac o s impo an om he poin
o iew o in e na ional o na ional sus ainable de elopmen policy. Simila
indus y-speci ic guidelines should also be de eloped.
Repo ing on sus ainable de elopmen 255
I should be s ongly emphasised ha cu en ly, one o he bigges p oblems
All
sus ainabili y
ma e s a ec ed
by o ha ing an
e ec on he
en i y
(is no subjec o
disclosu e)
Sus ainabili y
ma e s ha
e lec he
en i y's
signi ican
impac s on he
en i onmen and
people
(obliga o y
disclosu e)
Sus ainabili y
ma e s ha
c ea e o e ode
en e p ise alue
and a e he e o e
inancially
signi ican
(obliga o y
disclosu e)
Sus ainabili y
ma e s al eady
e lec ed in he
inancial epo s
( olun a y
disclosu e)
Figu e 18.3 Scope o non- inancial disclosu es based on he double ma e iali y concep
Sou ce: Own s udy based on EFRAG (2021)
Figu e 18.4 Main ypes o non- inancial epo ing
Sou ce: Own s udy

256  Małgo za a Ku e a
I should be s ongly emphasised ha cu en ly, one o he bigges p ob-
lems wi h sus ainabili y epo s is hei comple e lack o compa abili y. The
legal egula ions p esen ed abo e gene ally ocus on he subs an i e scope o
he in o ma ion p esen ed wi hou indica ing speci ic me hods o i s disclosu e.
The e o e, h ee op ions o epo ing issues ela ed o sus ainable de elopmen
ha e been de eloped. They a e shown in Figu e 18.4. En e p ises include non-
inancial in o ma ion as pa o he annual managemen epo , p epa e a
sepa a e epo on sus ainable de elopmen , o p epa e one epo p esen ing
inancial and non- inancial da a.
Due o he lack o sepa a e and uni ied s anda ds o non- inancial epo ing,
en i ies a e now using a ious a ailable op ions o disclosing his da a de el-
oped by selec ed in e na ional o ganisa ions (B eije & O ij, 2022). The mos
impo an ins i u ions ha c ea ed he epo ing amewo k used so a a e (A4S,
2022):
– Global Repo ing Ini ia i e (GRI) – es ablished in 1997. I is he i s o -
ganisa ion o de elop global non- inancial epo ing s anda ds, and hey a e
now used by he la ges numbe o companies in he wo ld. GRI mainly e-
la es o he p epa a ion o sepa a e epo s on sus ainable de elopmen and
akes in o accoun a ious g oups o s akeholde s. The s anda ds p esen
guidelines in he ollowing a eas: gene al, economic, en i onmen al and
social,
– In e na ional In eg a ed Repo ing Council (IIRC) – es ablished in 2010 and
ans o med in 2021 in o Value Repo ing Founda ion (VRF) (a e me ge
wi h Sus ainabili y Accoun ing S anda ds Boa d (SASB)). The o ganisa ion
has de eloped an in eg a ed epo ing amewo k based on six kinds o capi-
al necessa y in he p ocess o c ea ing en e p ise alue: inancial, manu ac-
u ing, in ellec ual, human, social and na u al. The guidelines mainly add ess
in es o s’ in o ma ion needs,
– SASB – ounded in 2011 and la e unc ioning as he VRF (due o he me ge
wi h he IIRC as p esen ed abo e). I has de eloped s anda ds ha a e mainly
used by US companies ha also ep esen only he in es o ’s pe spec i e.
They co e he ollowing a eas: he en i onmen , social capi al, human capi-
al, business model and inno a ion, leade ship and co po a e go e nance,
– Clima e Disclosu e S anda ds Boa d (CDSB) – es ablished in 2007. CDSB
is an in e na ional conso ium o businesses, and en i onmen al non-
go e nmen al o ganisa ions (NGOs) commi ed o de eloping and adap ing
a global co po a e epo ing model o align na u al and social capi al wi h
inancial capi al. As a esul o in eg a ion p ocesses, his o ganisa ion no
longe unc ions,
– Ca bon Disclosu e P o ocol (CDP) – ounded in 2000. This o ganisa ion sup-
po s companies in measu ing and disclosing hei en i onmen al impac . The
CDP aims o dissemina e en i onmen al epo ing and isk managemen and
p omo e ac i i ies o a sus ainable economy.
Repo ing on sus ainable de elopmen 257
In he las wo yea s, he e ha e been e y in ense me ge p ocesses be ween he
o ganisa ions men ioned. In No embe 2020, IIRC and SASB announced hei
decision o me ge in o a single o ganisa ion called he VRF. The new o ganisa-
ion was es ablished in June 2021. Fo a sho ime, i de eloped he concep
o in eg a ed epo ing and se s anda ds o sus ainable de elopmen epo ing
based on coope a ion wi h GRI, CDP and CDSB. Ul ima ely, howe e , i was
decided ha he bes solu ion would be he de elopmen o s anda ds by he
In e na ional Financial Repo ing S anda ds (IFRS) Founda ion, which has been
ha monising, es ablishing and imp o ing he inancial epo ing o en i ies on a
global scale o many yea s. The In e na ional Sus ainabili y S anda ds Boa d
(ISSB) was c ea ed wi hin he IFRS Founda ion o guide he p ocess o se ing
s anda ds o non- inancial epo ing. The e o e, u he in eg a ion p ocesses
ook place. In Janua y 2022, he IFRS Founda ion b ough in o old he CDSB,
and in Augus 2022, he VRF. Wo k is cu en ly unde way o c ea e new global
s anda ds. The i s p ojec s conce ning clima e- ela ed disclosu es and gene al
sus ainabili y- ela ed disclosu es ha e been de eloped.
I should be emphasised ha a he Eu opean Union le el, in ensi e wo k is
also unde way on he s anda disa ion o sus ainable de elopmen epo ing. They
a e mainly un by he Eu opean Financial Repo ing Ad iso y G oup (EFRAG).
Toge he wi h he new di ec i e, he Eu opean Commission also wan s o is-
sue he Eu opean Sus ainabili y Repo ing S anda ds, which will be used by all
companies when p epa ing new epo s. The s anda ds a e di ided in o wo basic
g oups: gene al guidelines o all en i ies obliged o p esen non- inancial epo s
and sec o -speci ic s anda ds. In Ap il 2022, wo k on 13 c oss-sec ional and opi-
cal s anda ds was comple ed and publicly consul ed. This p ocess was comple ed
in Augus 2022. Wo k is cu en ly unde way on sec o -speci ic s anda ds, which
a e o be submi ed o public e i ica ion in Feb ua y 2023. Abou 40 sec o -
speci ic s anda ds a e planned o be de eloped in o al. The inal adop ion o he
i s se o gene al s anda ds is expec ed in June 2023, and sec o -speci ic s anda ds
in June 2024. A p esen , he ollowing gene al s anda ds ha e been de eloped:
1 C oss-sec ional s anda ds:
– ESRS 1 Gene al p inciples
– ESRS 2 Gene al, s a egy, go e nance, and ma e iali y assessmen disclo-
su e equi emen s
2 Topical s anda ds:
a) En i onmen
– ESRS E1 Clima e change
– ESRS E2 Pollu ion
– ESRS E3 Wa e and ma ine esou ces
– ESRS E4 Biodi e si y and ecosys ems
– ESRS E5 Resou ce use and ci cula economy
b) Social
– ESRS S1 Own wo k o ce
258 Małgo za a Ku e a
– ESRS S2 Wo ke s in he alue chain
– ESRS S3 A ec ed communi ies
– ESRS S4 Consume s and end-use s
c) Go e nance
– ESRS G1 Go e nance, isk managemen , and in e nal con ol
– ESRS G2 Business conduc
In addi ion o he abo e, gene al guidelines ha e also been p epa ed, which will
no ha e he ank o applicable s anda ds bu se e as auxilia ies o unde s and
hem be e . These include he ollowing Concep ual Guidelines:
– ESRG 1 Double ma e iali y
– ESRG 2 Cha ac e is ics o in o ma ion quali y
– ESRG 3 Time ho izons
– ESRG 4 Bounda ies and le els o epo ing
– ESRG 5 EU and in e na ional alignmen
– ESRG 6 Connec i i y
Cu en ly, he mos popula non- inancial epo ing s anda ds a e he guidelines
p epa ed by he GRI. They a e used by abou 78% o en e p ises belonging o he
250 la ges co po a ions in he wo ld (KPMG, 2022). O e he las wo yea s, he
pe cen age o companies basing hei epo ing on GRI p inciples has inc eased
by o e 5%, al hough he e is a clea di e ence be ween indi idual egions. The
s anda ds a e mos popula in he Ame icas (75%) and leas used in he Middle
Eas and A ica (62%). I should be men ioned ha he abo e guidelines a e e y
ex ensi e and de ailed. The las upda ed ull e sion o he s anda ds, published
in June 2022, con ains 867 pages and co e s he issues included in Table 18.2.
The scale o non- inancial epo ing in global e ms is cons an ly inc easing.
A dynamic upwa d end can be obse ed since he beginning o his cen u y.
Today, almos all o he wo ld’s la ges co po a ions publish hei sus ainabili y
da a. In 2022, such in o ma ion was p esen ed by as many as 96% o en i ies
belonging o he 250 la ges global en e p ises. Chinese en i ies a e he only
companies in his g oup ha do no p epa e non- inancial epo s. Howe e , he
si ua ion will change, as om mid-2022, also in China, an obliga ion o publish
da a on sus ainable de elopmen was in oduced, mainly in en i onmen al and
social ma e s (KPMG, 2022). The Asia Paci ic egion is he clea leade in e-
po ing, whe e such epo s a e p epa ed by 89% o en i ies belonging o he 100
la ges companies in he wo ld. The nex place is aken by: Eu ope (82%), bo h
Ame icas (74%) and he Middle Eas and A ica (56%). The e a e also coun ies
whe e all he mos p ominen co po a ions disclose non- inancial da a – Japan,
Singapo e, Ge many and he Uni ed S a es (KPMG, 2022).
I should be s a ed ha he ole o non- inancial epo ing is g owing. The
main emphasis in his ma e is due o a ious s akeholde g oups. These also in-
clude in es o s who expec bene i s esul ing om building he company’s alue
Repo ing on sus ainable de elopmen 259
in he long un. Howe e , he legisla ion in o ce so a in he ield o epo ing
on sus ainable de elopmen has u ned ou o be insu icien . Fi s o all, en i ies
publish da a on e y di e se subjec s and deg ees o de ail. In addi ion, he e is
no uni o m o m o epo ing. The abo e p oblem has al eady been iden i ied,
and in ensi e wo k is cu en ly unde way o ha monise hese ules bo h a he
Table 18.2 Lis o global epo ing ini ia i e s anda ds
GRI numbe Desc ip ion The yea o publica ion
GRI 1 Founda ion 2021
GRI 2 Gene al disclosu es 2021
GRI 3 Ma e ial opics 2021
GRI 11 Oil and gas sec o 2021
GRI 12 Coal sec o 2022
GRI 13 Ag icul u e, aquacul u e and ishing sec o s 2022
GRI 201 Economic pe o mance 2016
GRI 202 Ma ke p esence 2016
GRI 203 Indi ec economic impac s 2016
GRI 204 P ocu emen p ac ices 2016
GRI 205 An i-co up ion 2016
GRI 206 An i-compe i i e beha iou 2016
GRI 207 Tax 2019
GRI 301 Ma e ials 2016
GRI 302 Ene gy 2016
GRI 303 Wa e and e luen s 2018
GRI 304 Biodi e si y 2016
GRI 305 Emissions 2016
GRI 306 E luen s and was e 2016
GRI 306 Was e 2020
GRI 308 Supplie en i onmen al assessmen 2016
GRI 401 Employmen 2016
GRI 402 Labou /managemen ela ions 2016
GRI 403 Occupa ional heal h and sa e y 2018
GRI 404 T aining and educa ion 2016
GRI 405 Di e si y and equal oppo uni y 2016
GRI 406 Non-disc imina ion 2016
GRI 407 F eedom o associa ion and collec i e ba gaining 2016
GRI 408 Child labou 2016
GRI 409 Fo ced o compulso y labou 2016
GRI 410 Secu i y p ac ices 2016
GRI 411 Righ s o indigenous peoples 2016
GRI 413 Local communi ies 2016
GRI 414 Supplie social assessmen 2016
GRI 415 Public policy 2016
GRI 416 Cus ome heal h and sa e y 2016
GRI 417 Ma ke ing and labelling 2016
GRI 418 Cus ome p i acy 2016
Sou ce: Own s udy based on GRI (2022).
266 Index
in o ma ion 2, 72, 113, 128, 129, 133–
135, 150, 151, 156, 196, 203,
246–252
inno a ion: business model 237–239;
implemen a ion o 242–243; in
sus ainable de elopmen , ole o
235–243
inno a i e ma ke ing 153
inno a i eness 236
in ellec ual g ow h 12
in e -gene a ional equi y 77
in e gene a ional jus ice 65, 77, 82,
93, 126
In e go e nmen al Panel on Clima e
Change (IPCC) 66, 68, 70, 72;
“Six h Assessmen Repo :
Impac s, Adap a ions and
Vulne abili y” 67
In e go e nmen al Science-Policy
Pla o m on Biodi e si y and
Ecosys em Se ices (IPBES)
72; “Global Assessmen Repo
on Biodi e si y and Ecosys em
Se ices, The” 68
In e na ional Financial Repo ing
S anda ds (IFRS) 257
In e na ional In eg a ed Repo ing
Council (IIRC) 256, 257
In e na ional Labou O ganiza ion (ILO)
126; on gende equali y 50; on
social esponsibili y 147
in e na ional law, sus ainable de elopmen
in 5–10, 12–13
In e na ional Mone a y Fund 190
in e na ional po e y line (IPL) 47
in a-gene a ional equi y 77
IPBES see In e go e nmen al Science-
Policy Pla o m on Biodi e si y
and Ecosys em Se ices
(IPBES)
IPCC see In e go e nmen al Panel on
Clima e Change (IPCC)
IPL see in e na ional po e y line (IPL)
ISO 26000 97
Jagiellonian Uni e si y 114
Jennings, M. M. 135
Jensen, M. C. 177, 204
Johannesbu g Decla a ion 121
John, C. H. S . 204, 205
jus ice 53; in e gene a ional 65, 77, 82,
93, 126
Ka oly, M. 224
Keim, G. D. 204
key pe o mance indica o s (KPIs) 247
Kie Decla a ion (2003) 124
Klassen, R. 110
Kleine, D. 177
klep oc acy 192
Koch, Max 71
Kołodko, G. W. 191
Ko le , P 152, 153
Ko le , S. 219
Koza , Ł. 108
KPIs see key pe o mance indica o s
(KPIs)
K ajnc, D. 123
Ku zweil, R. 219
Kyo o P o ocol 8
Laloux, F. 224–233; Rein en ing
O ganiza ions 224
Lau i zen, F. 126–127
lean p oduc ion 121–124
Lebel, L. 123
legal esponsibili ies 99
Len on, T. M. 68
Le i , T. 190
Lewis, M. W. 177
limi a ions 196
linea economy-based app oach 120
Lisbon S a egy 2000 11, 12
Lisbon T ea y 11
Liu, J. 177
Li ing Plane Index 54
Longoni, A. 110
Lo ek, S. 123
Lowell Cen e 123
Ma, H. Y. 112
MaaS see Mobili y-as-a-Se ice (MaaS)
Maas ich T ea y: A icle 3(2) 10; A icle
3(3) [197]; A icle 3(5) 10; A icle
21(2) 10
Machado, C. G. 122
mac o-ma ke ing 151
MACS see managemen accoun ing
con ol sys ems (MACS)
managemen accoun ing con ol sys ems
(MACS) 242
Maon, F. 177
Ma kandya, A. 6
ma ke ing: consume -o ien ed 153;
cus ome alue 153; de ini ion

Index 267
o 148; eco-ma ke ing 151;
en i onmen al 151; e hical 151;
g een 146, 150–151; inno a i e
153; mac o-ma ke ing 151;
mix 154; sense-o -mission 153;
socie al 151, 153; sus ainabili y
in 151–156; sus ainable see
sus ainable ma ke ing
Ma ke ing 1.0 151
Ma ke ing 2.0 151
Ma ke ing 3.0 151
Ma sden, C. 209, 210
Ma ec’s law 220, 220, 221
Ma in, D. M. 148
McCa hy, E. J. 153
MDGs see Millennium De elopmen
Goals (MDGs)
Meadows, D. H.: Limi s o
G ow h 5–6
Meadows, D. L.: Limi s o G ow h 5–6
Mignolo, W. 73
Millennium Decla a ion 8, 9, 20, 25
Millennium De elopmen Goals (MDGs)
20, 21–22, 25
Mi chell, R. K. 208
Mobili y-as-a-Se ice (MaaS) 159
Moo e’s Law 219
Mo sing, M. 212
mul iple pe spec i es on sus ainable
de elopmen 77–87
Najja , R. 80
na u al capi al 5, 148, 243
needs 196
neoclassical heo y o companies 95
New Economics Founda ion 54
New on Foo e, E. 67
9R-s a egy 121
non- inancial epo ing 255
no po e y 47, 47
Obłój, K. 207
O’B ien, Ch. 123
OECD see O ganisa ion o Economic
Coope a ion and De elopmen
(OECD)
o ganisa ion: dealing wi h educa ion
and g ow h, shape o 223–224;
desc ip ion o 224–225;
en i onmen , changes in 218–223,
219–223; sus ainable de elopmen
in 94–95
O ganisa ion o Economic Coope a ion
and De elopmen (OECD) 6, 8;
Be e Li e Index 59
Pagella, M. 110
Pa is Ag eemen 9, 25, 37, 67
Passe , R. 63
Pawłowski, A. 83, 84
peace 53
Pea ce, D. 6
Pea ie, K. 151–152
Pe e son Ins i u e o In e na ional
Economics (PIIE) 191
philan h opic esponsibili ies 99
PIIE see Pe e son Ins i u e o
In e na ional Economics (PIIE)
Pike y, T. 196
plane a y bounda ies amewo k 66
poli ical economy pe spec i e o
en i onmen al sus ainabili y
63–73, 64
poli ical sus ainabili y 83
Pome ing, A. 153–154
Po e , M. 190
“pos -g ow h” economy 71
p oduc sus ainabili y 155
p o i maximiza ion 2, 179
quali y educa ion 49–50, 49, 50
quali y o li e 7, 11, 54, 55, 63, 71, 77, 93,
95, 102, 108, 126, 146, 147, 162
Rande s, J.: Limi s o G ow h 5–6
Rawo h, K. 53, 66
Ree es, M. 242
Rein en ing O ganisa ions Map 224–233,
226, 227, 230, 231
epo ing on sus ainable de elopmen
246–260
Repo o he Wo ld Commission on
En i onmen and De elopmen :
Ou Common Fu u e 1
Rio Decla a ion on En i onmen
and De elopmen (The Rio
Decla a ion) 7, 19
Ri chie, H. 70
Robe son, R. 191
Roge s, D. S. 135
Sal ado , A. 192
Sankowska, A. 108
Sa kis, J. 177
268 Index
SASB see Sus ainabili y Accoun ing
S anda ds Boa d (SASB)
Sa ane ičienė, V. 177
SBMI see sus ainable business model
inno a ion (SBMI)
Schou en, J. W. 148
Schul z, M. 212
Schumpe e , J. 235, 236
SD see sus ainable de elopmen (SD)
SDGs see Sus ainable De elopmen Goals
(SDGs)
SDI see Sus ainable De elopmen Index
(SDI)
Seghezzo, L. 82
sense-o -mission ma ke ing 153
se i isa ion: de ini ion o 160–161;
and sus ainabili y 161–162;
sus ainable, in au omo i e sec o
159–168
se en-dimensional model 85–86
She chenko, A. 110
Single Eu opean Ac o 1986 10
SIO see sus ainable inno a ions
o ien a ion (SIO)
Sisco, C. 134
Sisodia, R. 204
six-dimensional model 83–85
Slawinski, N. 177
Smi h, K. G. 177
Snowe , D. J. 195
social capi al 34, 126, 243, 256
social dimension o sus ainable
de elopmen 46–60; agg ega ed
measu es 53–60, 55
socially esponsible supply chain 134–135
social me abolism 70
social sus ainabili y 73, 83, 110, 115, 160,
162, 166–168; CSR and 98
socie al ma ke ing 151, 153
socio-economic de elopmen 147
Song, H.-C. 209
spa ial jus ice 65
SPM see sus ainable p ojec managemen
(SPM)
SRC see S ockholm Resilience Cen e
(SRC)
SSI see Sus ainable Socie y Index (SSI)
s akeholde s: dange ous 208; demanding
208; dependen 208; disc e iona y
208; dominan 208; do man
208; engagemen , planning and
assessing 211; p ima y 206;
ela ions managemen 206–208;
shaking 213; in sus ainable
de elopmen , ole o 203–214;
heo y o 203–206
S akeholde Theo y 96
S an o d Resea ch Ins i u e (now SRI
In e na ional, Inc.) 203
S anke ičiū ė, G. 177
s eady-s a e economy 71
S ockholm Decla a ion 6, 7
S ockholm Resilience Cen e (SRC)
65, 66
S yk, K. 207
Sulkowski, A. J. 213
Sunda am, A. 177
sus ainabili y: biophysical 64;
communica ion s a egies 212–
213; de ini ion o 176; economic
73, 83, 115, 159, 162, 163, 165–
166; en i onmen al 63–73, 83,
110, 112, 135, 152, 163–165, 167,
168, 177, 180, 197; in ma ke ing
151–156; poli ical 83; p oduc
155; social 73, 83, 115, 160, 162,
166–168; see also indi idual
en ies
Sus ainabili y Accoun ing S anda ds
Boa d (SASB) 256, 257
sus ainable business managemen
107–117; models o 115–116;
p inciples o 112
sus ainable business model inno a ion
(SBMI) 239–242; de ini ion o
240; e olu ion o 239; ype o
240–242
sus ainable ci ies and communi ies 51, 52
sus ainable deg ow h 70, 73
sus ainable de elopmen (SD) 1; basis/
heo e ical in oduc ion 92–94;
condi ions o 19; CSR and 91–
102; de ini ion o 92–93, 108–111,
109; dimensions o 78–86, 79,
93, 94; economic dimension o
33–38; in Eu opean law 10–12;
i e-dimensional model 81–83;
ou -dimensional model 78–81;
ins i u ional dimension o 78–80;
in in e na ional law 12–13; legal
and his o ical aspec s o 5–13;
mul iple pe spec i es on 77–87;
Index 269
in o ganisa ion 94–95; epo ing
on 246–260; ole o globaliza ion
in 189–198; ole o s akeholde s
in 203–214; se en-dimensional
model 85–86; six-dimensional
model 83–85; social dimension
o 46–60, 47; see also indi idual
en ies
Sus ainable De elopmen Goals (SDGs)
1, 9, 81, 100, 159; assessmen
and ela ionships 18–29; in he
pas and now 19–27; ela ionship
be ween 27–29; social dimension
o 46–60; summa y o 21–23;
h ea s o implemen a ion o 27
Sus ainable De elopmen Index (SDI)
57–58, 57
sus ainable g ow h 12, 25, 218, 224
sus ainable HRM (Su-HRM) 172–182
sus ainable inno a ions o ien a ion
(SIO) 242
sus ainable ma ke ing 146–156; c i iques
o 148–151; de ini ion o 148;
esponsibili y and 146–148
sus ainable mobili y 37, 159–162
sus ainable p oduc ion 120–129; ci cula
economy 121–124; economic,
en i onmen al and social pilla s
o 124–127; Indus y 4.0 121–
124; lean p oduc ion 121–124;
p inciples o 127–129
sus ainable p ojec managemen
(SPM) 115
Sus ainable Socie y Index (SSI) 58–59, 58
sus ainable supply chains 133–139;
ci cula supply chain 136, 137;
closed-loop supply chains
137–138; de ini ion o 134; g een
supply chain 135–136; socially
esponsible supply chain 134–135
Szabolcs, E. 224
Taylo , B. 204
TBL see iple bo om line (TBL)
Te aChoice 150
TEU see T ea y on Eu opean Union
(TEU)
TFEU see T ea y on he Func ioning o
he Eu opean Union (TFEU)
TH Köln 58
ansna ional co po a ions 192
T ea y o Ams e dam 11
T ea y o Rome 10
T ea y on Eu opean Union (TEU) see
Maas ich T ea y
T ea y on he Func ioning o he Eu opean
Union (TFEU): A icle 11 11;
A icle 191 66
iple bo om line (TBL) 77, 91, 99, 110,
123, 133, 139, 154, 177, 203,
209, 210
T iple Sus ainabili y Cube Model 115
Tume , R. 6
Tushman, M. L. 177
2030 Agenda o Sus ainable
De elopmen 1, 9, 22–24, 25, 81,
111, 129, 147, 159, 209
2030 Wo ld De elopmen S a egy 81
UN see Uni ed Na ions (UN)
UNCED see UN Con e ence on
En i onmen and De elopmen
(UNCED)
UN Con e ence on En i onmen and
De elopmen (UNCED) see Ea h
Summi (1992)
UN-CSD see Uni ed Na ions Commission
on Sus ainable De elopmen
(UN-CSD)
UNFCCC see Uni ed Na ions F amewo k
Con en ion on Clima e Change
(UNFCCC)
UN Gene al Assembly 6
UNITAR 210
Uni ed Na ions (UN): 2030 Agenda o
Sus ainable De elopmen 1, 9,
22–24, 25, 81, 111, 129, 147,
159, 209; DESA 210; SDGs see
Sus ainable De elopmen Goals
(SDGs)
Uni ed Na ions Commission on
Sus ainable De elopmen (UN-
CSD) 78
Uni ed Na ions Con e ence on
En i onmen and De elopmen
(1992) 208
Uni ed Na ions Con e ence on Sus ainable
De elopmen 9
Uni ed Na ions Con e ence on he
En i onmen (1972) 6
Uni ed Na ions De elopmen
P og am 55
270 Index
Uni ed Na ions F amewo k Con en ion
on Clima e Change (UNFCCC)
7, 8
Uni ed Na ions Rio+20 Con e ence
(2012): “Fu u e We Wan , The”
208–209
U ban Heal h Ini ia i e 51
Value Repo ing Founda ion (VRF)
256, 257
Vanclay, F. 210
Van Wassenho e, L. N. 137
Vele a, V. 123, 127
Vog , M. 85
VRF see Value Repo ing Founda ion
(VRF)
Wań uchowicz, M. 108–109
Wa saw Business School 114
Wa s, P. 123
WCED see Wo ld Commission on
En i onmen and De elopmen
(WCED)
Webe , C. 85
Whi lesea, E. 155
Wiles, Ch. 123
Wilkinson, A. 92
Wi , B. 115–116
Wo ld Bank 47, 64
Wo ld Commission on En i onmen
and De elopmen (WCED) see
B und land Commission
Wo ld Heal h O ganiza ion: globaliza ion,
de ini ion o 191
Wo ld Heal h O ganiza ion (WHO): on
sus ainable ci ies and communi ies
51, 52; U ban Heal h
Ini ia i e 51
Wo ld Summi on Sus ainable
De elopmen (WSSD) 8, 121
Wo ld Wide Fund o Na u e (WWF) 68,
70, 72
WSSD see Wo ld Summi on Sus ainable
De elopmen (WSSD)
WWF see Wo ld Wide Fund o Na u e
(WWF)
XR see Ex inc ion Rebellion (XR)
Yoo, J. Y. 112
Young, D. 241–242
Zei ung, F. A. 190
ze o hunge 48, 48