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Integrating sustainability reporting into management practices

Year: 2008

Type: article

Abstract: This paper examines the process of developing key performance indicators (KPIs) for measuring sustainability performance and the way in which sustainability KPIs are used in decision-making, planning and performance management. Interviews were conducted with personnel from four British and three Australian companies. The findings indicate that the organisations are integrating environmental indicators, and increasingly also social indicators, into strategic planning, performance measurement and decision-making including risk management. However, the sustainability issues on which our sample focus and the management operations on which they impact vary considerably. This has implications for the development of practice, voluntary guidelines and legislation.

Source: Accounting Forum

DOI: 10.1016/j.accfor.2008.05.002

Authors: Carol A. Adams, Geoffrey R. Frost

Institutions: La Trobe University, The University of Sydney

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funder: Chartered Institute of Management Accountants

OpenAlex ID: W2014883942

FWCI: 28.57

Cites: 37

Cited by: 685

Related to: 10