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Cited by 186Accounting and Organizational ManagementCorporate Social Responsibility ReportingSustainable Development and Environmental Policy

The DOI matches its Crossref record; 50 of the 50 references it cites were found in a registry or an index.

Sustainability measurement system: a reference model proposal

Delai, Ivete, Takahashi, Sérgio·2011·Social Responsibility Journal
DOI 10.1108/17471111111154563
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Abstract

Purpose The primary aim of this paper is to develop a reference model for measuring corporate sustainability that can be used by organizations to integrate sustainability measures into their current performance measurement system, helping them to embed sustainability into daily activities and to forge a sustainability culture. A secondary intent is to present a critical analysis of some well‐known sustainability measurement initiatives, showing their strengths and shortcomings. Design/methodology/approach The approach employed to develop the reference model described in this paper is a qualitative analysis of the complementarity, shortcomings and strengths of eight well‐known sustainability measurement initiatives alongside an extant corporate sustainability literature review. Findings The research carried out has found that there is not a single initiative analyzed that tackles all sustainability issues and in fact there is no consensus around what should be measured and how. The main divergences are related to the following aspects: different criteria are applied by the initiatives to classify issues between dimensions; same impacts are evaluated at different levels of a cause‐effect relationship continuum by the same initiative; disagreement about the groups of stakeholders a company should engage and assessing the company impacts that should be taken into account (direct only or those of its whole value chain). Moreover, the way in which most initiatives measure sustainab…

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Research works printed but not linked: 5

  1. Dowse, J. (2005), “Making CR measurement meaningful to the rest of the business”, Corporate Responsibility Management, Vol. 1 No. 6, pp. 14‐21.
  2. Elkington, J. et al. (1999), “Triple bottom line revolution: reporting for the third millennium”, Australian CPA, Vol. 69 No. 11, pp. 75‐7.
  3. Figge, F., Hahn, T., Schaltegger, S. and Wagner, M. (2002), “The sustainability balanced scorecard: theory and application of a tool for value‐based sustainability management”, paper presented at Greening of Industry Network Conference, Gothenburg.
  4. Hardi, P. (1997), “Measurement and indicators program of the international institute for sustainable development”, in Moldan, B. and Billharz, S. (Eds), Sustainability Indicators: Report of the Project on Indicators of Sustainable Development, Wiley, Chichester.
  5. Moldan, B. and Billharz, S. (1997), “Introduction”, in Moldan, B. and Billharz, S. (Eds), Sustainability Indicators: Report of the Project on Indicators of Sustainable Development, Wiley, Chichester.

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Metadata

Authors
Delai, I., & Takahashi, S.
Affiliations
Universidade de São Paulo (BR)
ORCID
Venue
Social Responsibility Journal
Publisher
Emerald
Published
2011-08-02
Volume
7
Issue
3
Pages
438-471
ISSN
1747-1117 (ISSN-L)
DOI
10.1108/17471111111154563
OpenAlex
W2011632692
Cited by
185
References
50
Citations by year
2026: 7 · 2025: 7 · 2024: 6 · 2023: 18 · 2022: 14 · 2021: 15 · 2020: 20 · 2019: 18 · 2018: 23 · 2017: 21 · 2016: 9 · 2015: 7 · 2014: 8 · 2013: 8 · 2012: 4
FWCI
12.97
Type
journal article
Language
en
Open access
closed
Licence
www.emerald.com/insight/site-policies (tdm)
Locations
Social Responsibility Journal (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting and Organizational Management
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
  • Physical Sciences › Environmental Science › Management, Monitoring, Policy and Law › Sustainable Development and Environmental Policy
Keywords
corporate sustainability measurement, reference model, performance measurement systems, sustainability culture, stakeholder engagement, sustainability indicators, ratio indicators, sustainability reporting

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