The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Integrating sustainability reporting into management practices
Open accessAbstract
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.
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Citations
Cites
Partnerships from cannibals with forks: The triple bottom line of 21st‐century business
Elkington, J. (1998) · Environmental Quality Management · doi:10.1002/tqem.3310080106 · Cited by 5,341 · cited 1×
“This has been referred to as ‘triple bottom line’ (Elkington, 1997), or ‘sustainability’ reporting (Global Reporting Initiative, 2000).”
Background
Cited by
An Analysis of Indicators Disclosed in Corporate Sustainability Reports
Roca, L. C., & Searcy, C. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2011.08.002 · Cited by 670
Configuring management control systems: Theorizing the integration of strategy and sustainability
Gond, J.-P., Grubnic, S., Herzig, C., & Moon, J. (2012) · Management Accounting Research · doi:10.1016/j.mar.2012.06.003 · Cited by 630
Integrated Reporting and internal mechanisms of change
Stubbs, W., & Higgins, C. (2014) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-03-2013-1279 · Cited by 503
What are the drivers of sustainability reporting? A systematic review
Dienes, D., Sassen, R., & Fischer, J. (2016) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-08-2014-0050 · Cited by 441
Sustainability as a new school of thought in project management
Silvius, G. (2017) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2017.08.121 · Cited by 196
Metadata
- Authors
- Adams, C. A., & Frost, G. R.
- Venue
- Accounting Forum
- Publisher
- Informa UK Limited
- Published
- 2008-12
- Volume
- 32
- Issue
- 4
- Pages
- 288-302
- ISSN
- 0155-9982 (ISSN-L)
- 1467-6303
- OpenAlex
- W2014883942
- Cited by
- 594
- References
- 1
- FWCI
- 31.57
- Type
- journal article
- Language
- en
- Open access
- green
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- Adams, C. A., & Frost, G. R. (2008). Integrating sustainability reporting into management practices. Accounting Forum. https://doi.org/10.1016/j.accfor.2008.05.002
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
