An analysis of the role of risk management in sustainability reporting - A case study of 27 European manufacturing companies

被引：4

作者：

Amirmostofian, Alireza ^{[1
]}

Reunanen, Markku ^{[1
]}

Uusitalo, Teuvo ^{[1
]}

机构：

[1] VTT Technical Research Centre of Finland, FI-33101 Tampere

来源：

International Journal of Sustainable Manufacturing | 2014年 / 3卷 / 02期

关键词：

Global Reporting Initiatives; GRI; GRI performance indicators; Manufacturing companies; Risk management; Sustainability reporting; Sustainable manufacturing;

D O I：

10.1504/IJSM.2014.062493

中图分类号：

学科分类号：

摘要：

The purpose of this study is to analyse the role of risk management in sustainability reporting. Analysis was based on content analysis of sustainability reports of the 27 European manufacturing companies considered as a case in this study. The findings indicate that the GRI performance indicators were 1,323 times reported. The most frequently used economic, environmental and social indicators were identified. The reported risk management processes of the manufacturing companies were compared with that of ISO 31000 to analyse the companies' risk management approaches. This study shows that risk management already has a role in sustainability performance reporting, although more holistic coverage of different risk categories would be possible. The results are anticipated to be useful for manufacturing companies in improving sustainability reporting through risk management, while also valuable for further academic research on risk management and sustainability reporting. Copyright © 2014 Inderscience Enterprises Ltd.

引用

页码：116 / 142

页数：26

共 44 条

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