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Eco-innovation has become a clear target of EU policy strategies. Consequently, detecting drivers of eco-innovation has become crucial to design effective eco-innovation policies. The paper focuses on the adoption of ISO 14001 standard, with the aim to investigate to what extent the ISO certification of Environmental Management Systems influences eco-innovation performance. A correlation analysis between data from European Eco-Innovation Scoreboard interactive tool (ECO-IS) reveals that, at EU country level, there is no a significant correlation between the number of ISO 14001 certified organizations and the level of some selected Eco-Innovation performance indicators. Both the number of companies that have developed innovations with environmental benefits and the number of patents in environmentally-related technologies are not significantly related to the number of companies with ISO 14001 certification. Similar results were obtained by considering only Eco-Innovation leaders, that is EU countries with above-average Eco-Innovation Index values. These empirical evidences arise some questions and policy suggestions that will be discussed.Keywords: Eco-innovation drivers; Environmental Management Systems; ISO 14001 certification; Eco-Innovation Scoreboard; Eco-Innovation Index.

The Sustainable Development Goals (SDGs) present an opportunity for companies to address the world's biggest sustainable development challenges. In doing so, SDGs require companies to integrate sustainability into their strategic decisions, making stakeholders aware about the corporate contribution to SDGs. To this aim, according to Global Reporting Initiative (GRI) guidelines, corporate sustainability reporting is a powerful tool to explain if SDGs really matter to the private sector and in what ways companies effectively contribute to them. The paper analyses SDG reporting practices of a sample of companies of different sizes operating in the tourism sector. The aim of the analysis is to seize how companies identify relevant sustainability challenges and set SDGs priorities. Findings reveal that despite companies cite SDGs in their reports, they do not explain how significant sustainability initiatives shape the business contribution to SDGs. The study adds to the literature on corporate SDGs reporting by highlighting the need for a practical approach to guide companies towards transparency in sustainability reporting about their relevant contribution to the Agenda 2030.

Is corporate social responsibility (CSR) commitment effectively disclosed through a company's sustainably report? Moreover, in what measure is a company's CSR commitment really acknowledged by its stakeholders? Because it has been observed that stakeholders' recognition of a company's social and environmental conduct highly impacts the business returns of CSR initiatives, it is therefore not surprising that measurement of the stakeholder perception is a key issue for CSR assessment.In this paper, we propose a method enabling companies to evaluate the effectiveness of their CSR policies both in terms of disclosure and capacity to fulfill both stakeholder social and environmental expectations. The method we propose compares, through a gap analysis, three measures as follows: the company commitment disclosed through its sustainability report, the company CSR commitment perceived by its stakeholders, and the CSR commitment that stakeholders require to the company. The outcome of the proposed methodology provides managerial insights for evaluating the effectiveness of ongoing CSR practices and for formulating CSR strategies. An application illustrates the use of the methodology in practice. Copyright © 2013 John Wiley & Sons, Ltd.

Employing corporate social responsibility (CSR) for competitiveness enhancement requires a radical change in managerial thinking and new tools for supporting business activities. Indeed, the lack of suitable measures for detecting the stage of a company CSR cultural development hinders the identification and exploitation of business opportunities related to CSR. Following this lead, in this paper, we propose a two‐dimensional CSR model for supporting managers in their pursuing for long‐term competitiveness, turning CSR‐driven opportunities in business advantages.The model is based on two dimensions: the "CSR development" dimension and the "CSR commitment" dimension. The CSR development dimension allows decision makers to position companies with respect to the stage of their CSR cultural evolution, whereas the CSR commitment dimension assesses companies' degree of commitment based on their economic, legal, ethical, and philanthropic CSR performance. The position that a company occupies in the two‐dimensional CSR model describes both its actual stage of CSR cultural development and its CSR commitment. Finally, the model is employed to a case study in the banking sector. Copyright © 2013 John Wiley & Sons, Ltd.