Experiences of and views on third-party assurance of corporate environmental and sustainability reports

This study explores the development of environmental and sustainability reporting in Sweden and the dynamics behind the corporate decision to introduce, or not to introduce, third-party assurance of voluntary reports. The results are based on interviews with 28 Swedish companies, an analysis of corporate environmental/sustainability/annual reports as well as interviews with assurance providers. Between 1990 and 2003, the number of corporate voluntary reports increased and by 2003 approximately one-third of the reports were subject to third-party assurance. In general, the assured companies were positive in regards to the perceived benefits from third-party assurance, e.g. guidance on how to develop efficient internal reporting systems and increased credibility for published data. The companies without assurance were hesitant to adopt the concept. Their main arguments included the high cost of assurance and the lack of evidence that third-party assurance would result in enhanced credibility. According to the companies, the driving forces for the future development of assurance practices will most probably consist of a combination of proactive approaches from leading companies, generally accepted reporting guidelines and assurance methods, increased pressure from stakeholders and the general acceptance that third-party assurance creates benefits for the company and its stakeholders. In conclusion, this study calls for more attention to be paid towards establishing possible links between methods for third-party assurance and increased credibility for corporate environmental or sustainability reports.     

From green product definitions and classifications to the Green Option Matrix

Hybrid cars, recycled products, photovoltaic cells, bioplastics: why so different products can be called ‘green’? Which practices companies willing to develop green products should implement? How companies can easily and effectively communicate to stakeholders the environmental features of their green products? This paper tries to answer these questions, by developing a Green Option Matrix (GOM), which characterizes green products and practices along different dimensions. This matrix is then used to analyze the different features of green products as well as related green practices developed by a sample of companies belonging to the Dow Jones Sustainability World Index (DJSWI). Relevant data are collected by means of content analysis of companies’ websites and sustainability reports. Green products and practices developed by each company in the sample are positioned in the matrix and results are presented and discussed for each industrial sector. Then, different sectors’ behaviors are compared. The proposed matrix can be used by companies as a market tool to analyze competitors’ green products and practices and as a communication tool to effectively communicate to stakeholders the specific green features of their products and practices.     

From a literature review to a conceptual framework for sustainable supply chain management

Academic and corporate interest in sustainable supply chain management has risen considerably in recent years. This can be seen by the number of papers published and in particular by journal special issues. To establish the field further, the purpose of this paper is twofold. First, it offers a literature review on sustainable supply chain management taking 191 papers published from 1994 to 2007 into account. Second, it offers a conceptual framework to summarize the research in this field comprising three parts. As starting point related triggers are identified. This allows putting forward two distinct strategies: (1) supplier management for risks and performance, and (2) supply chain management for sustainable products. It is evident that research is still dominated by green/environmental issues. Social aspects and also the integration of the three dimensions of sustainability are still rare.Both practitioners in companies and academics might find the review useful, as it outlines major lines of research in the field. Further, it discusses specific features of sustainable supply chains as well as limitations of existing research; this should stimulate further research.     

An exploration of measures of social sustainability and their application to supply chain decisions

Sustainability recognizes the interdependence of ecological, social, and economic systems – the three pillars of sustainability. The definition of corporate social responsibility (CSR) often advocates ethical behavior with respect to these systems. As more corporations commit to sustainability and CSR policies, there is increasing pressure to consider social impacts throughout the supply chain. This paper reviews metrics, indicators, and frameworks of social impacts and initiatives relative to their ability to evaluate the social sustainability of supply chains. Then, the relationship between business decision-making and social sustainability is explored with attention initially focused on directly impacting national level measures. A general strategy for considering measures of social sustainability is proposed, and a variety of indicators of CSR are described. Several of these indicators are then employed in an example to demonstrate how they may be applied to supply chain decision-making.     

Cross-cultural education for sustainability: development of an introduction to sustainability course

This paper reports on Ball State University's activities in the area of education for sustainability and current activities to develop an Internet-based Introduction to Sustainability course. As the course will be Internet-based, it will mesh well with and can serve as the introductory course in the sustainability curriculum of Ball State University Land Design Institute's international network of Sustainability Consortia, and can be used in sustainability education programs within the context of other international partnerships. This course will serve as a foundation for that effort and for a broader curriculum that can be delivered across cultures. Ball State University's Clustered Minors in Environmentally Sustainable Practices utilizes three courses to address the social, environmental, and economic aspects of sustainability: environmental ethics; ecology; and environmental economics. The intention is to compose a course comprising elements from all three dimensions. The course will include Internet content and assignments and will exploit the emerging ability for Internet-based teleconferencing for real-time interactions among students and faculty at diverse international sites.     

The message and methods of ethical investment

This paper examines a high profile and often provocative segment of the financial industry: that of Ethical or Socially Responsible Investment. By offering an ethical or sustainable product which has the potential to influence so many stakeholders—the financial industry is in a unique position to guide change towards corporate sustainability. However, what message is ethical investment really giving to companies and the financial industry? Are ethical investors and their rating agencies capable of effectively influencing corporations towards more sustainable patterns of production and consumption; and are their approaches consistent with the principles of Cleaner Production? This paper first gives an overview some of the definitions ‘ethical investment’ and the scale of activities under this umbrella term. Then the actual screening methods and their application is examined. A typology of the different ethical mutual funds is given, and two cases of ethical funds are described (Robur’s Environmental Fund, and Sustainable Asset Management’s sustainability rating tool). Each are analysed in terms of their potential to either reveal or conceal cleaner production innovations by the firms they assess. In order to ascertain where Ethical Investment might lead companies, the effects of ethical investment on companies—and back on the asset management companies themselves is explored. A reflexive model of corporate and finance sector learning based on the ethical screens is proposed.     

Stakeholder evaluation of sustainable development in the life sciences industry

Corporate sustainable development (CSD) can help to force the life sciences industry (LSI) to move from responsibility towards accountability.In terms of sustainability issues, which currently affect and occupy the LSI and their stakeholders, one could speak of 4 generations:

• •The local side-effects of operations, production, distribution and use.
• •The effects and risks of the used and applied technologies and methods.
• •The affordability and access to essential available treatments and products.
• •The necessity and need for new essential products or treatments for neglected diseases.

In order to make corporations accountable, there have been many efforts in the field of evaluation. These efforts mostly remain very general. The problem is however that the different stakeholders have diverse understandings of the various sustainability issues. The paper proposes a 2-phased stakeholder-oriented evaluation method for evaluating CSD-strategies on specific sustainability issues of the LSI in Basel, Switzerland. During the first phase, corporate commitment is challenged against the stakeholders' expectations. In the second phase, relevant stakeholders evaluate the effective corporate performance against the corporate commitment.The evaluation method was extensively tested with the stakeholders of the LSI in 5 case studies on the 4 issue generations. The method turned out to work and delivered interesting insight into managing sustainability issues.     

Developing collaborative and sustainable organisations

One of the defining characteristics of humankind is that we are, by nature, a social species. This makes the individualistic behaviours that increasingly characterise our society and culture both “unnatural” and it tends to create imbalances and conflicts between individuals, groups and organisations.This paper presents two approaches to build stronger and more Sustainability oriented organisations through collaboration. The first one is the Japanese concept of Kyosei, or “spirit of cooperation”, which invokes collaboration among labour, companies, customers, governments, and others.Kyosei is complemented with a Multi-dimensional Sustainability Influence Change (MuSIC) memework as a means of understanding and promoting integrated progress towards Sustainability. The MuSIC memework explores the complexity and interconnectedness of the three types of attitudes: (1) informational, (2) emotional, and (3) behavioural, within three organisational levels: (a) individuals, (b) groups, and (c) the organisation.     

From the Whitehorse Mining Initiative Towards Sustainable Mining: lessons learned

Much debate has taken place within the mineral policy community about whether or not meaningful progress has been made towards more sustainable practices. This paper investigates the changing approaches towards sustainable development undertaken by the Mining Association of Canada (MAC) over a period of approximately 20 years. The analysis begins in the early 1990s when MAC initiated the Whitehorse Mining Initiative (WMI) and concludes in 2010 when the association was operating under a strategy entitled Towards Sustainable Mining (TSM). The goal is to consider the nature of the learning that has taken place towards sustainability within the mineral industry using the case of a leading national mining association. The investigation was undertaken through a literature review as well as key informant interviews with stakeholders affected by the Canadian Mining Industry. Findings suggest that MAC’s approach to sustainable development has shifted from an ambitious and holistic partnership involving a range of stakeholders to a focused, member-specific agenda that addresses a few performance issues. The transition to TSM was based on lessons learned through working with the WMI and subsequent efforts. It reflects broader corporate tendencies to address social and ecological issues through corporate social responsibility initiatives. The implications of these trends suggest that voluntary initiatives in and of themselves should not be expected to replace the comprehensive regulatory responsibilities historically provided by government.     

Linking supply chain strength to sustainable development: a country-level analysis

Several global corporations have been severely criticized by different lobbying groups for the impact of their operations on the natural environment and on the local communities. Because corporate operations cannot be studied in isolation but rather as a part of a large network often referred to as a supply chain, this paper investigates the potential link between supply chain characteristics and sustainable development at the country level. In particular, the linkage between supply chain strength, generally defined as the number and quality of the suppliers and customers in a country, and the three dimensions of sustainable development namely environmental performance, corporate environmental practices, and social sustainability is assessed. Using archival data from The Global Competitiveness Report (2004–2005) and the 2005 Environmental Sustainability Index, a statistical assessment of the linkage was conducted. The results indicate that supply chain strength is positively linked to all three dimensions of sustainable development.     

Incorporating sustainable development in the design of mineral processing operations – Review and analysis of current approaches

This paper reviews the tools and methodologies used for incorporating sustainability considerations into the design of mineral processing operations. It was found that while there is a range of tools and methodologies that contribute to Design for Sustainability, there is no consistent, integrated approach to support the mineral industry in incorporating a greater level of sustainability into the design process. This paper identifies the required elements in such an approach and discusses the ways in which its development would progress the industry towards sustainability.     

Pilot project on sustainability management accounting with the Styrian automobile cluster

The paper is based on a project with the Styrian automobile cluster in Austria and selected member companies. In six companies, the environmental management costs, as well as further costs for health and safety, risk management and other social issues were assessed. Less tangible items and external effects are addressed. Starting with the efforts to assess the financial effects of the sustainability performance indicators provided by the Global Reporting Initiative (GRI) for sustainability reporting, the UN DSD (United Nations Division for Sustainable Development) method for environmental management accounting (EMA) was enlarged by several other cost categories. This paper describes these and the experiences from the pilot projects.The two major cost drivers are the purchase costs of non-product output and the costs related to lost working days because of sick leave and accidents and the overtime pay to make up for these lost working days. The work of the Environmental Health and Safety (EHS) department helps to reduce these costs. The cost assessment scheme allows one to better understand the relationships between costs for treatment of undesired effects due to unimplemented protection measures and lost material purchase value in comparison to the prevention costs, which mainly consist of the internal management departments and related external consultants.The assessment of sustainability management costs is of interest for organisations, which already publish a sustainability report and want to more accurately assess the financial effects of such aspects addressed via EMA. It is also useful for small and medium sized companies, which use the assessment as a starting point to shape their (EHS) system. The main benefits are more accurate data and better arguments for investment appraisal or performance indicators as well as improved consistency of information and management systems that should help them to improve their environmental, social and economic performance.     

Assessing non-financial reports according to the Global Reporting Initiative guidelines: evidence from Greece

In recent years a growing number of companies around the world have started reporting on issues other that those in the financial domain, in order to discharge their accountability efforts. While such non-financial accounting and reporting footprints, in terms of relevant policies and practices, are evident among all regions and such activities are becoming a universal trend, the level of uptake and diffusion varies from country to country. This paper contributes to the country-level analyses of non-financial reporting by assessing the quality and inclusiveness of triple-bottom-line reports published by companies operating in Greece. To accomplish this, a numerical scoring system was devised, based on the de facto global standard on corporate non-financial reporting, the Global Reporting Initiative guidelines. Overall findings reveal major gaps in the disclosing practices of Greek organizations and denote that there is much room for improvement in order to meet international standards and promote effective engagement with their stakeholders.     

Environmental management accounting as a reflexive modernization strategy in cleaner production

Understanding the material purchase value of wastes and emissions and related processing costs is the essential contribution of an Environmental Management Accounting methodology proposed by a United Nations expert working group organised through the Division for Sustainable Development (UNDSD). Tracing costs and benefits according to this UNDSD methodology, considered as a “reflexive” modernization strategy in this article, sheds new light on cleaner production initiatives for corporate sustainability. Information on the first category of costs, waste and emission treatment, is generally the most accurate. Information on the second category, prevention and environmental management costs, is more difficult to determine because this category overlaps with, or is confused with, the first category of costs. Data for the two novel and innovative cost categories of the material purchase value of waste and emissions and related processing costs are even harder to obtain. Frequently, the costs are either hidden in overhead accounts or are not recorded because they are not required in conventional accounting systems. The outcome is that companies, even though they may profess otherwise, have very little knowledge about their full environmental costs, cost saving opportunities, or how best to achieve cleaner production initiatives to promote corporate sustainability. A more systematic application of the UNDSD EMA methodology would provide a better record of costs and act as a catalyst in promoting cleaner production processes. This application inevitably requires “reflexive institutions” including “reflexive corporations”, that is, corporations with the capacity to examine the side effects of their operations as modernization rebounds upon them.     

Critical perspectives of sustainable development research and practice

Sustainable development has been intensely debated for more than twenty years, but real progress of our societies to become more sustainable is very slow. Therefore this special issue provides a forum for critical perspectives of Sustainable Development Research and Practice. The papers are grouped into three clusters: a. Sustainability Science, b. Economic Problems and c. Corporate Contributions to Sustainable Development.Although a single special issue cannot address the entire array of issues pertaining to progress of sustainability related research, the selected papers highlight special aspects of sustainability research either due to their theoretical contributions or because they report on valuable empirical evidence. The main goal of sustainability research should be to contribute to our understanding of sustainability problems and to develop and help to implement solutions to solve them. This can be described as the relevance of sustainability research. A precondition to gain relevance is the rigor of sustainability science: it has to be based on solid scientific principles and methods. Additionally it has to be regarded that Sustainable Development is dynamic and that it has both normative and practical aspects. It is concluded that sustainability science and practice should be based upon these four central aspects: rigor, relevance, normative aspects and dynamic     

企业碳中和行动的驱动力与模式

碳中和已成为我国气候治理和可持续发展的重要目标。尽管碳中和是国家面向2060年的长期愿景,尚未转换成针对企业的政策约束,但全球很多企业已经快速响应,主动制定自身的碳中和战略。本文从企业环境行为的驱动理论出发,分析了企业做出碳中和承诺的内部和外部驱动因素,论证了企业"化被动为主动"、自主实行碳中和战略,不但有助于在未来更加严格的气候政策规制中获得先机、赢得行业竞争优势、拓宽绿色市场份额、规避可能的经济风险,而且具有体现企业社会责任感、树立良好品牌形象、提升企业创新能力和核心竞争力等积极作用。在此基础上,梳理了能源密集型、资源密集型和高新技术企业的碳中和战略及模式,总结分析了国内企业实现碳中和承诺的机遇和挑战,为国内企业制定零碳发展战略、实现碳中和目标提出了路径建议。     

Envisioning sustainability three-dimensionally

Sustainability has arisen as an alternative to the dominant socio-economic paradigm (DSP). However, it is still a difficult concept for many to fully understand. To help to communicate it and make it more tangible visual representations have been used. Three of the most used, and critiqued, sustainability representations are: (1) a Venn diagram, i.e. three circles that inter-connect, where the resulting overlap that represents sustainability can be misleading; (2) three concentric circles, the inner circle representing economic aspects, the middle social aspects, and the outer environmental aspects; and (3) the Planning Hexagon, showing the relationships among economy, environment, the individual, group norms, technical skills, and legal and planning systems. Each has been useful in helping to engage the general public and raising sustainability awareness. However, they all suffer from being highly anthropocentric, compartmentalised, and lacking completeness and continuity. These drawbacks have reduced their acceptance and use by more advanced sustainability scholars, researchers and practitioners. This paper presents an innovative attempt to represent sustainability in three dimensions which show the complex and dynamic equilibria among economic, environmental and social aspects, and the short-, long- and longer-term perspectives.     

A dynamic conceptualization of power for sustainability research

This paper takes up the challenge of providing a conceptual power framework to be used in the context of sustainability research. First, challenges of sustainability research are discussed by focusing specifically on recent insights from Integrated Sustainability Assessment (ISA), and on that basis some requirements for concepts to be used in sustainability research are postulated. It is argued that two of the most important aspects of sustainability assessment research are the long-term dynamics of change and an interdisciplinary paradigm. Second, a dynamic power framework is presented that was developed in the context of research on socio-technical sustainability transitions, including the basics of this power framework as well as some empirical illustrations. Third, it is discussed how the presented power framework deals with time, change and long-term dynamics, and how this contributes to the state-of-the-art. Fourth, it is indicated how the power framework integrates interdisciplinary and ‘interparadigmaticatic’ research requirements, and how this contributes to the state-of-the art. In conclusion, the arguments are summarized and some challenges for future research are distilled.     

A method for sustainable product development based on a modular system of guiding questions

In this paper, we present a method for sustainable product development (MSPD) with the aim of integrating social and ecological aspects of sustainability with a strategic business perspective in product development. The method applies backcasting from basic principles for sustainability, which allows a strategic approach, and it includes a modular system of guiding questions that are derived by considering these principles and the product life cycle. Initial testing in Swedish companies indicates that the suggested MSPD promotes a ‘bird's eye’ perspective and encourages and aids development of products that support society's transformation towards sustainability. Furthermore, it is concluded that the modular system provides flexibility and user-friendliness.     

Sustainability issues in sheet metal forming processes: an overview

Environmental sustainability in manufacturing is nowadays an urgent and remarkable issue and the main concerns are related to more efficient use of materials and energy.In sheet metal forming processes there is still a lack of knowledge in this field mainly due to the need of a proper modelling of sustainability issues and factors to be taken into account. The aim of this paper is mainly to underline the state of the art from a forming point of view about the sustainability contributions offered in any phase of a product life cycle. Actually, a lack in terms of comprehensive contributions is present in the technical literature, thus, the authors try to give a sort of holistic vision aimed to provide basic guidelines in order to help in identifying the possible solutions with regard to all the phases of a forming product life cycle. The main attention was paid to sheet metal forming technologies. The paper gives an overview of the main topics concerning sheet metal forming problems related to energy and resource efficiency with the aim to stress the principal contributions which may derive from such processes to environmental performances of manufacturing.