Corporate Sustainability Indicators: an Australian Mining Case Study

被引:53
作者
Lodhia, Sumit [1 ]
Martin, Nigel [2 ]
机构
[1] Univ S Australia, Ctr Accounting Governance & Sustainabil, Sch Business, Adelaide, SA 5001, Australia
[2] Australian Natl Univ, Res Sch Accounting & Business Informat Syst, Canberra, ACT, Australia
关键词
Corporate Sustainability Indicators; Sustainability reporting; Social and environmental issues; Stakeholders; BALANCED SCORECARD; DIMENSIONS; MANAGEMENT; FRAMEWORK; INDUSTRY;
D O I
10.1016/j.jclepro.2014.05.050
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
Corporate Sustainability Indicators (CSI) provide the potential to integrate economic, social and environmental information. This research developed CSI for a major Australian diversified resources company and engaged with expert stakeholders in determining the indicators' value and explanatory capacity. It was found that these CSI integrate the company's reported economic, social and environmental issues into specific usable trend markers for business and environmental analysts. The findings provided support for these indicators at a general, as well as at a specific, project level. This paper highlights that the use of these indicators will assist in the management of the company and in informing stakeholders, particularly with regard to corporate impacts on the environment, climate and broader society. It is also suggested that for corporate sustainability indicators to be effectively utilized, there is a need for consensus among organizations and their stakeholders in relation to the use of these indicators. (C) 2014 Elsevier Ltd. All rights reserved.
引用
收藏
页码:107 / 115
页数:9
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