From outcomes to practices: Measuring the commitment to sustainability of organisations

To achieve the Sustainable Development Goals (SDGs) outlined in the 2030 Agenda for Sustainable Development, organisations must transform their cultures and demonstrate high levels of commitment by developing sustainability-focused practices. However, existing measurement frameworks have often overlooked the concept of commitment or have used non-standardized approaches based on individual perceptions. Additionally, measurement approaches have tended to focus more on the final outcomes of sustainability initiatives rather than on the practices themselves, sometimes leading to behaviours that have undesired societal impacts, especially when short-term outcomes are emphasised. This study conceptualises commitment to sustainability as the relationship between a company's resources and its implemented practices. The paper introduces a Data Envelopment Analysis (DEA)-based index designed to assess a company's environmental and social sustainability commitment. The approach was tested on a sample of 1411 Italian companies across six different industries. The findings demonstrate that this innovative index effectively captures the theoretical concept of commitment to sustainability. Furthermore, assessing social and environmental commitment separately provides a clearer picture than using a single indicator encompassing both dimensions, thereby offering a nuanced understanding that aligns with the comprehensive targets set by the 2030 Agenda.