Development of Sustainability Indicators: Approaches, Challenges and Opportunities

Denčić-Mihajlov, Ksenija; Zeranski, Stefan

doi:10.22190/fueo1704291d

Cited by 3 publications

(4 citation statements)

References 11 publications

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“…On the one hand, these findings give credibility to the argument that GRI is becoming an established institution and provides structure and guidance to the report as supported by Boiral and Henri [100], Godha and Jain [101], Denčić-Mihajlov and Zeranski [102], Brown et al's [115] and Antoni and Hurt's [84], for example. The use of the GRI framework, that proposes detailed guidelines on how to consider the economic, social, and environmental dimensions of SD, allows organizations not only to understand the concept of SD better, which is rarely clearly defined, but also the manner of its implementation [100].…”

Section: Discussionsupporting

confidence: 54%

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Analysis of GRI Sustainability Reports Issued by Portuguese Public Sector Entities

Tavares¹

2018

Digital Communication Management

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Issues such as social responsibility and corporate sustainability are now recognized by organizations and the community as very important to achieve sustainable development (SD). Given the increasing pressure from multi-stakeholders, organizations seek to disclose their "best practices" toward SD through a sustainability reporting tool that is prepared on a voluntary basis. Global reporting initiative (GRI) sustainability reports of the Portuguese public sector (PS) entities are used to perform a quantitative longitudinal study with the purpose of identifying the indicators currently disclosed and the GRI application levels. The study focused on the reports of 2008 and 2012. The findings show that Portuguese PS entities report mainly economic indicators, followed by social indicators. Despite the low level of external verification, entities are transparent when declaring their GRI application level.

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Section: Discussionsupporting

confidence: 54%

“…Few studies have analyzed the factors influencing the application level of GRI indicators [16,40,90,97], as well as quality, transparency and credibility in sustainability disclosure [98][99][100][101][102][103][104]. The GRI application levels were introduced in 2006, with the launching of the G3 Guidelines.…”

Section: Gri Application Level Criteriamentioning

confidence: 99%

Analysis of GRI Sustainability Reports Issued by Portuguese Public Sector Entities

Tavares¹

2018

Digital Communication Management

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“…On one hand, several authors have studied both the indicators available in the literature and the indicators identified in sustainability reports of relevant companies (Calzolari et al, 2022; Elhuni & Munir Ahmad, 2017; Garcia‐Saravia Ortiz‐de‐Montellano and van der Meer, 2022; Jayakumar et al, 2020; Poponi et al, 2022; Rincón‐Moreno et al, 2021; Swarnakar et al, 2022; Vinante et al, 2021). On another hand, several studies also included indicators in recognized guidelines such as the ISO 14031, Global Reporting Initiative (GRI), World Business Council for Sustainable Development, the Organization for Economic Co‐operation and Development, and the Center for Waste Reduction Technologies, among others (Bae & Richard, 2011; Denčić‐Mihajlov & Zeranski, 2017; Elhuni & Munir Ahmad, 2017; Fan et al, 2010; Papoutsi et al, 2020; Veleva et al, 2001; Vinante et al, 2021).…”

Section: Theoretical Background and Related Literaturementioning

confidence: 99%

Assessing sustainable production: A selection of indicators aligned with the SDGs

Viles,

Cavallieri,

Kalemkerian

et al. 2023

Sustainable Development

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Sustainability is a paramount concern for manufacturing companies, necessitating the adoption of sustainable production and circular economy strategies. However, quantifying these sustainability efforts remains a formidable challenge due to the absence of a standardized framework, consequently hindering the development of effective strategies. This study presents a framework comprising 39 indicators, each accompanied by a descriptive calculation method, recommended units, and a suggested trend. These indicators were meticulously selected through a comprehensive literature review and refined via expert consensus during semi‐structured interviews. To establish a tangible connection between the operational world of companies and the Sustainable Development Goals (SDGs), we employ a visualization tool – the Sankey diagram. This diagram unravels the intricate links between the selected indicators and the SDGs. Both contributions provide manufacturers with a clear roadmap to quantify and align their actions with broader global objectives.

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“…Most often, they cover all aspects of the organization, including social, ethical, and environmental areas that are important to the stakeholders (Kwarcińska, 2020;Man & Bogeanu-Popa, 2020;Gilina, 2015). Some authors underline "the need to integrate sustainable reporting practices into overall management reporting" (Băndoi et al, 2021;Denčić-Mihajlov & Zeranski, 2017;Eccles & Krzus, 2010;Radulescu, & Nastase, 2012). There is an opinion that the implementation of green, sustainable, responsible investments has become a priority for each organization, and they relate to sustainable reporting (Chițimiea, et al, 2021).…”

Section: Importance Of Sustainable Reporting For Organizationsmentioning

confidence: 99%

Sustainable Reporting: Practices and Challenges

MIHAYLOVA¹,

PAPAZOV²

2022

Proceedings of the International Management Conference

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Sustainable reporting is a modern topic. Nowadays, many organizations strive to achieve sustainable development in their activities, but a relatively small number of them have built systems for reporting and analysing the achieved sustainability. Therefore, reporting and assessment of sustainable development are understood primarily as part of the management process, providing information about the impact that the organization has on the economy, environment, and society. Their combination can help measuring the progress of an organization, setting goals, and outlining areas that will work for its gradual change. Enterprises improve their sustainable reporting through measurement, monitoring and control, showing a positive impact on the socio-economic development of the country and the region. This paper presents some main issues on the topic. The purpose is, on the base of case studies, to characterize and present the sustainable reporting as a challenging practice in Bulgaria.

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Development of Sustainability Indicators: Approaches, Challenges and Opportunities

Abstract: Rapidly changing and complex business environment requires from enterprises to cautiously develop their business strategies in order to

Cited by 3 publications

References 11 publications

Analysis of GRI Sustainability Reports Issued by Portuguese Public Sector Entities

Analysis of GRI Sustainability Reports Issued by Portuguese Public Sector Entities

Assessing sustainable production: A selection of indicators aligned with the SDGs

Sustainable Reporting: Practices and Challenges

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