Table 1

The framework to detect and code CSR-related contents: categories and subcategories

EnvironmentSocialGovernance

Energy management & Climate change

It reflects PMB’s effectiveness in addressing climate change by suitable strategies, energy-efficient operations, the development of renewable energy and other alternative environmental technologies. This subcategory includes green strategies addressed to reduce harmful emissions and other Greenhouse Gas Emissions (GHG) as well as the carbon footprint of the port

Community Outreach & Philanthropy

It covers the relationship between the PMB and the local community. This subcategory reflects the community citizenship of the port reporting charitable giving, donations, volunteering, and social initiatives. Moreover, it includes all measures for protecting public health and managing the social impacts of port operations. This subcategory reports PMB’s commitment to respect fundamental human rights and gain the license to operate

Leadership Ethics

It reports PMB’s effectiveness in treating stakeholders equitably. It includes the PMB’s culture of ethical decision making and measures its commitment to integrate sustainability principles into the overall core strategy and day-to-day activities

Environmental policy & Reporting

It comprises PMB’s policies and intentions to reduce environmental impact. The subcategory also includes the PMB’s environmental reporting performance, adherence to environmental reporting standards (e.g., Global Reporting Initiative), and other reports and publications referring to environmental performance. It deals with compliance with the regulatory framework, reporting limits and accidental releases

Employees

The subcategory addresses PMB’s policies and practices to guarantee the fair and non-discriminatory treatment of port workers. It also deals with the PMB’s capacity to increase the loyalty of employees through rewarding, fair and equal compensation procedures, involving port community actors. The subcategory deals with benefits and initiatives aimed to engage employees and improve their performance. It reports PMB’s effectiveness in providing and promoting a healthy and safe workplace as well as job training programs

Transparency & Reporting

It covers corporate policies and practices aligned with sustainability goals. It reflects the transparency in communication with stakeholders. Moreover, the subcategory includes periodical reports and results. It also comprises the disclosure of the port’s major stakeholders, including public entities and institutions, and how the PMB engages with them (e.g., new agreements of collaboration)

Resource management

It covers how efficiently resources are used in port operations and activities. It refers to PMB’s capacity to reduce the use of materials, water and to find more efficient solutions by improving maritime supply chain management. This subcategory comprises waste and recycling performance, as well as land use and real estate management

Products responsibility

It refers to the responsibility of the PMB for the development, design, and management of products and services directed to customers, port community and society at large. The subcategory reflects PMB’s capacity to create new market opportunities and stimulate collaborations. Moreover, it relates to the safety and quality of the products and services

Board independence

It covers PMB’s effectiveness in following best practices in corporate governance principles, board activities and functions, and board structure and composition. It deals with how a PMB provides competitive and proportionate management to achieve both financial and extra-financial targets without using political contributions to obtain unduly favourable treatment and illegal practices

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