Article | 11th QMOD Conference. Quality Management and Organizational Development Attaining Sustainability From Organizational Excellence to SustainAble Excellence; 20-22 August; 2008 in Helsingborg; Sweden | What does GRI-Reporting tell us about Corporate Sustainability?

Title:
What does GRI-Reporting tell us about Corporate Sustainability?
Author:
Raine Isaksson: Gotland University, Sweden Ulrich Steimle: Institute of Technology and Work, University of Kaiserslauten, Germany
Download:
Full text (pdf)
Year:
2008
Conference:
11th QMOD Conference. Quality Management and Organizational Development Attaining Sustainability From Organizational Excellence to SustainAble Excellence; 20-22 August; 2008 in Helsingborg; Sweden
Issue:
033
Article no.:
004
No. of pages:
14
Publication type:
Abstract and Fulltext
Published:
2008-12-09
Series:
Linköping Electronic Conference Proceedings
ISSN (print):
1650-3686
ISSN (online):
1650-3740
Publisher:
Linköping University Electronic Press; Linköpings universitet


Originality/value: We critically analyze the most common framework for sustainability reporting on an empirical basis. Our qualitative study delivers insights into sustainability reporting in an industry with large impacts on global climate change and living conditions.

Purpose: We discuss what the business contribution to sustainable development is (or should be) and propose criteria for assessing corporate sustainability. These criteria are applied for the analysis of GRI-reports of five major cement manufacturers. This will result in a discussion if GRI-based sustainability reports really contain the information needed for judging corporate sustainability.

Methodology/approach: Starting from a literature review of common definitions and principals we develop main criteria of corporate sustainability and propose a set of evaluation criteria for analyzing sustainability reports. We consider definitions and principals from concepts such as Ecoefficiency; Triple-Bottom-Line; The Natural Step and stakeholder value. Using these criteria we analyze the GRI-based sustainability reports of five major cement manufacturers in order to find out to what extent the reports really address the sustainability performance of the companies. We chose the companies because of their dominant position in the building material supply chain. The building industry has multiple impacts on the environment as well as on the social system. The decisions and actions of the cement manufacturers have influence on the entire supply chain; from raw material suppliers to the end customer.

Findings: Our findings lead to the conclusion that the current GRI guidelines are not sufficient to make sustainability reporting for the cement industry relevant and clear. In other words; the guidelines are not sufficient for assuring that a report answers the questions of how sustainable a company is and how quickly it is approaching sustainability. Within the GRI guidelines the needs of the customers are not considered sufficiently. This points at an important area where business excellence ideas can support sustainability reporting. This could be done; for instance; by including the concept of cost of poor quality into sustainability reporting guidelines.

Keywords: Sustainability reporting; Stakeholder value; GRI; Business Excellence; Cost of Poor Quality; Process Model

11th QMOD Conference. Quality Management and Organizational Development Attaining Sustainability From Organizational Excellence to SustainAble Excellence; 20-22 August; 2008 in Helsingborg; Sweden

Author:
Raine Isaksson, Ulrich Steimle
Title:
What does GRI-Reporting tell us about Corporate Sustainability?
References:

Brown; O. & Hammill; A. & Moleman; R. (2007); “Climate change as the ‘new’ security threat: implications for Africa”. International Affairs; 83; 6; 1141–1154.


de Groot; R. (1992). Functions of Nature. Evaluation of Nature in Environmental Planning; Management and Decision Making. Wolters-Noordhoff; Groningen.


Campanella; J; (1999). Principles of Quality Costs - Principles Implementation and Use.Third edition. ASQ Quality Press; Milwaukee; Wisconsin.


Driscoll; C. & Starik; M. (2004); “The Primordial Stakeholder: Advancing the Conceptual Consideration of Stakeholder Status for the Natural Environment”. Journal of Business Ethics; 49; 1; 55-73.


EN 197-1 (2000). Cement - Part 1: Composition; specifications and conformity criteria for common cements; EN 197-1:2000E; European Committee for Standardization; Brussels.


European Commission (2001); Promoting a European framework for corporate social responsibility – green paper. Office for Official Publications of the European Commission; Luxembourg.


Freeman; R.E. & Reed; D.L. (1983); “Stockholders and Stakeholders: A New Perspective on Corporate Governance”. California Management Review; 25; 3; 88-106.


Geiss; J.; Wortmann; D.; Zuber; F. (2003); “Nachhaltige Entwicklung – Strategie fĂŒr das 21.Jahrhundert?“ In: Geiss; J.; Wortmann; D.; Zuber; F. (Eds.); Nachhaltige Entwicklung – Strategie fĂŒr das 21. Jahrhundert? Eine interdisziplinĂ€re AnnĂ€herung. Leske und Budrich; Opladen; 17-40.


Hauff; M.v.; Kleine; A. & Jörg; A. (2005); Förderung der WettbewerbsfĂ€higkeit in Kleinunternehmen durch Ökoeffizenz. Verlag Wissenschaft und Praxis; Sternenfels.


Isaksson; R. & Garvare; R. (2003); “Measuring sustainable development using process models“. Managerial Auditing Journal; 18; 8; 649-656.


Isaksson; R. (2005); “Economic sustainability and the Cost of Poor Quality”. Corporate Social Responsibility & Environmental Management; 12; 197-205.


Isaksson; R. (2006); “Total Quality Management for Sustainable Development – process based system models”. Business Process Management Journal; 12; 5; 632-645.


Isaksson (2007); Product quality and sustainability in the cement industry – Proceedings of the 12th International Conference on Cement Chemistry; Montreal; Canada; July 8-13.


Isaksson; R. & Hallencreutz; J. & Garvare; R. (2008); Process Management and System- Thinking for Sustainable Development. Chapter xx; pxxx Book under publication. (Ed. K.J. Foley et al.); Consensus Books; Sydney.


Leipziger; D. (2003); The Corporate Sustainability Code Book. Greenleaf; Sheffield.


Mayring; Ph. (1990); Qualitative Inhaltsanalyse. Grundlagen und Techniken. Deutscher Studienverlag; Weinheim.


Meadows; D. H. & Meadows; D. L. & Randers; J. & Behrens III; W. W. (1972); The Limits to Growth – A Report for the Club of Rome’s Project on the Predicament of Mankind; Potomac Associates Book; Earth Island Ltd; London.


Newton; L.H. (2003) Ethics and Sustainability – Sustainable Development and the Moral Life; New Jersey; Prentice Hall.


Prahalad; C.; K. (2006); “The Fortune at the Bottom of the Pyramid – Eradicating Poverty Through Profits”. Wharton School Publishing.


Robért; K-H. (2000); Tools and concepts for sustainable development; how do they relate to a general framework for sustainable development; and to each other? Journal of Cleaner Production; 8(3); 243-254.


SAM (2008). SAM Yearbook 2008. Retrieved 08-06-14 from http://www.samgroup. com/downloads/YB/Yearbook_2008.pdf


SRU – The German Advisory Council on the Environment (1994); Environmental Report. In Pursuit of Sustainable Environmentally Sound Development. Metzler-Poeschel; Stuttgart. (Bundestag Publication #12/6995).


Starik; M. (1995); “Should Trees Have Managerial Standing? Toward Stakeholder Status for Non-Human Nature”. Journal of Business Ethics; 14; 3; 207-216.


Stead; J.G. & Stead; E. (2000); “Eco-Enterprise Strategy: Striving for Sustainability”. Journal of Business Ethics; 24; 4; 313-329.


Zink; K.J. & Steimle; U. (2007); “Corporate Social Responsibility and Organizational Excellence Linking Stakeholder Approach and Resource-Based View.” Paper presented at the 6th international MAAOE Conference New Perspectives on the Theories and Practices of Organizational Excellence; University of Versailles Saint-Quentin-En- Yvelines; June 19-22; 2007.


WBCSD (2000). Eco-Efficiency; creating more value with less impact. www.wbcsd.org.


WBCSD (2002). The Cement Sustainability Initiative –Our agenda for action. www.wbcsd.org


WBCSD (2007). Energy Efficiency in Buidlings - Business realities and opportunities. www.wbcsd.org


WCED – World Commission on Environment and Development (1987); Our Common Future: Report of the World Commission on Environment and Development. Oxford University Press; Oxford.

11th QMOD Conference. Quality Management and Organizational Development Attaining Sustainability From Organizational Excellence to SustainAble Excellence; 20-22 August; 2008 in Helsingborg; Sweden

Author:
Raine Isaksson, Ulrich Steimle
Title:
What does GRI-Reporting tell us about Corporate Sustainability?
Note: the following are taken directly from CrossRef
Citations:
No citations available at the moment