Abstract
In this work, we intend to understand the context of Society 5.0 in business and deepen its potential for proactivity in the Sustainable Development Goals, as well as potential implications on accounting and sustainability reporting, based on recent publications. Taking into account that the changes imposed by the 4.0 industry are comprehensive, it becomes relevant to understand the current impacts and future expectations of this evolution with cross industry 5.0.
In a Society 5.0 it is intended that all citizens get dynamically involved, introducing digital technologies in a variety of systems and accelerating their implementation. It is thus proposed to deepen the concept and the potential of the individual-technology relationship in the promotion of their quality of life enhancement and that of society’s, in favors of sustainable development, sustainability and its reporting.
For this reason, it is a contribution that seeks to collaborate in this very urgent and necessary discussion, presenting its evolution. It is concluded that Industry 4.0, and recently the so-called 5.0, have come to stay and put artificial intelligence, robotics, big data, etc., at men’s service, in which everything will be connected and society will have to be adaptable.
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Notes
- 1.
This term was introduced in 1997 by Elkington for the disclosure, in a single report, of tripartite results: economic dimension, environmental dimension, and social dimension.
- 2.
SDOs is the model for achieving a better and more sustainable future for all. They address the global challenges we face, including those related to poverty, inequality, climate change, environmental degradation, peace and justice (Transforming our world: the 2030 Agenda for Development Sustainable Development - A/RES/70/1 - UNITED NATIONS. Accessed at: https://sustainabledevelopment.un.org/post2015/transformingourworld/publication).
- 3.
In the area of accounting and sustainability reports, the terminology for these communication and disclosure reports varies greatly. We may have reports with the following titles: social and/or environmental, corporate social responsibility, sustainable development, towards sustainability, among others. As it is stated in the GRI (2006), the expression “sustainability reports” is inclusive and is considered a synonym of other words and terms used to describe the communication of the economic, environmental, and social impacts, that is, triple bottom line, corporate responsibility reports, and so on.
- 4.
The Global Commission will bring together business, labour and civil society leaders, and articulate and quantify the compelling economic case for companies to become involved in achieving ODS.
- 5.
GRI is an independent international organization that has been a pioneer in corporate sustainability reporting since 1997. GRI’s mission is to empower leaders worldwide, through its sustainability reporting standards and multi-stakeholder network, to make decisions for the planet and a more sustainable economy.
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da Costa Tavares, M.d.C., do Carmo Azevedo, G.M. (2021). Society 5.0 as a Contribution to the Sustainable Development Report. In: de Carvalho, J.V., Rocha, Á., Liberato, P., Peña, A. (eds) Advances in Tourism, Technology and Systems. ICOTTS 2020. Smart Innovation, Systems and Technologies, vol 208. Springer, Singapore. https://doi.org/10.1007/978-981-33-4256-9_5
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