Designing a general set of sustainability indicators at the corporate level

Rahdari, Amir Hossein; Rostamy, Ali Asghar Anvary

doi:10.1016/j.jclepro.2015.05.108

Cited by 207 publications

(145 citation statements)

References 58 publications

(53 reference statements)

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“…These approaches can be classified based on their objectives, performance [34,35], strategy [36,37], or management [9,17,32,[38][39][40][41]. They can also be classified depending on the tools proposed for quantification [42][43][44][45][46][47][48], communication [49][50][51][52], or integration [12,13] (Table 1). A proposal for a model to analyse the materiality of sustainability…”

Section: Sustainable Organisationsmentioning

confidence: 99%

“…The model allows managers to determine why impacts related to activities occur. The result is a sustainability indicator that meets the requirements and characteristics of Rahdari and Rostamy [45], and therefore facilitates the assessment of organisational performance. This knowledge allows management to be sustainable by eliminating activities that are unnecessary and that are, therefore, suppressing their impacts by improving activities that require higher efficiency (or enhancing those that generate higher sustainable value in the organisation).…”

Section: The Abs Model Processmentioning

confidence: 99%

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Integrating Sustainability in Organisations: An Activity-Based Sustainability Model

Rodríguez-Olalla

Avilés-Palacios

2017

Sustainability

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Organisations have become interested in using integral management systems to increase their sustainable value. Although global integration models address sustainability in organisations, these models present shortcomings and limitations and do not describe how to achieve the integration of sustainability. This paper proposes an Activity-Based Sustainability (ABS) integration model that complements other models from an inside-out perspective. Its assessment follows a procedure similar to that proposed by the Activity-Based Costing (ABC) model of cost accounting. The model assigns impacts from activities in the value chain of a process to the objects of impact (products, services, clients, or markets) that must be managed in terms of sustainability. The main limitations of the ABS model are the need to identify and describe processes, to locate every activity that constitutes the value chain, and to quantify the impacts of these activities. The ABS model is presented as an alternative to link sustainable management accounting and sustainable communication, as well as sustainable management control and sustainability assessment. It connects these sustainable elements through the bilateral identification of the linkages among skills, processes, and practices. It also links these aspects with the contribution to sustainable development and the development of competitive advantages.

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Section: Sustainable Organisationsmentioning

confidence: 99%

Section: The Abs Model Processmentioning

confidence: 99%

Integrating Sustainability in Organisations: An Activity-Based Sustainability Model

Rodríguez-Olalla

Avilés-Palacios

2017

Sustainability

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“…GRI guidelines are adopted by a growing number of companies and, based on GRI provisions, its indicators have been developed through GRI's multi-stakeholder processes to address aspects that the company and its stakeholders have identified as material. GRI indicators, due to their popularity, sharing construction and comprehensiveness, can be considered "the most credible sources for the extraction of CSR indicators" [10] (p. 760).…”

Section: Introductionmentioning

confidence: 99%

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

2018

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Abstract:This study has two main purposes. First, it explores the performance indicators disclosed in the Global Reporting Initiative (GRI)-based Sustainability Reports (SRs) produced by the companies of three different countries: Italy, Spain and Greece. Second, it verifies how some corporate variables, country of origin variables and "attributes" of the SRs can explain the disclosure of GRI indicators. To verify the quantity and type of the indicators disclosed, we performed a content analysis of the SRs. We use a regression trees technique to describe how the companies' variables explain a different use of the indicators. The findings show that Spanish companies, on average, disclose the greatest number of indicators. The social indicators related to Labour are those more frequently reported in the SRs of the three countries. The least reported are social indicators related to Human Rights. The results show the central role that assurance, ROA and sector may have in classifying the disclosure level of indicators. The study contributes both theoretical and empirical literature on sustainability indicators. It also sheds further light on the determinants of the disclosure of indicators.

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“…It is necessary to simultaneously use various types of data, and realize the available resources, and how they could impact on the sustainability of a company [46]. Emission-free production certainly improves the reputation of a company compared with other ones if effects on global warming and environmental impacts are mitigated [15,[47][48][49]. Rahdari, Anvary and Rostamy [49] also explain how many companies are building sustainability indicators that address the level at which the companies are operating, and help promote progress.…”

Section: Emission and Sustainability Measuring And Calculationsmentioning

confidence: 99%

How to Generate Economic and Sustainability Reports from Big Data? Qualifications of Process Industry

Hämäläinen

Inkinen

2017

Processes

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Big Data may introduce new opportunities, and for this reason it has become a mantra among most industries. This paper focuses on examining how to develop cost and sustainable reporting by utilizing Big Data that covers economic values, production volumes, and emission information. We assume strongly that this use supports cleaner production, while at the same time offers more information for revenue and profitability development. We argue that Big Data brings company-wide business benefits if data queries and interfaces are built to be interactive, intuitive, and user-friendly. The amount of information related to operations, costs, emissions, and the supply chain would increase enormously if Big Data was used in various manufacturing industries. It is essential to expose the relevant correlations between different attributes and data fields. Proper algorithm design and programming are key to making the most of Big Data. This paper introduces ideas on how to refine raw data into valuable information, which can serve many types of end users, decision makers, and even external auditors. Concrete examples are given through an industrial paper mill case, which covers environmental aspects, cost-efficiency management, and process design.

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Designing a general set of sustainability indicators at the corporate level

Cited by 207 publications

References 58 publications

Integrating Sustainability in Organisations: An Activity-Based Sustainability Model

Integrating Sustainability in Organisations: An Activity-Based Sustainability Model

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

How to Generate Economic and Sustainability Reports from Big Data? Qualifications of Process Industry

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