ESG Disclosures and Learning Organisations- A case study of Shell plc

Companies are pledging to improve their environmental and social
performance to a huge extent. They have made sustainability
their goal or adopted to use the “triple bottom line” term which
is a harmony between their financial, social, and environmental
performance. Nowadays, Environmental, social, and governance
(ESG) factors are one such category of information that is becoming
more and more well-known and considered by mainstream investors
around the world. Learning organizations are organizations that
can learn at a remarkable rate and improve their performance. This
paper focuses on the congruence of sustainability and learning
organization. Thus, using dimensions of learning organizations and
disclosures of a chosen company this paper inspects whether an
organization that fulfills the requirements of a learning organization
has elaborated ESG disclosures. The chosen company is Shell plc.
ESG data covers a wide range of topics, such as accounting for a
company’s carbon footprint, its labor and human rights practices,
and its corporate governance frameworks. ESG aspects are being
emphasized by policymakers, asset owners, and the general public
to support sustainable business practices and goods. It can be said
that an organization that can be termed as one that learns will
have a sustainability element. The phrase “sustainability-focused
organizational learning” (SFOL) be used to represent the early
experiences of businesses that are seeking to pursue sustainability
or the triple bottom line while making significant changes to their
organizational cultures