Adopting the Materiality Principle in Sustainable Operations Management

Michel Leseure () and David Bennett
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Michel Leseure: School of Mechanical and Design Engineering, University of Portsmouth, Portsmouth PO1 3DJ, UK
David Bennett: Aston Business School, Aston University, Birmingham B4 7ET, UK

Sustainability, 2024, vol. 16, issue 15, 1-18

Abstract: This paper argues that operations management needs a commonly understood materiality principle to truly contribute to sustainability. A framework initially developed in international finance is generalized and used to model firms as borrowing resources from a common creditor, the environment, and to establish when a sustainable initiative is material in terms of impact. Our framework also solves the long-standing challenge of measuring impact at the level of an operations unit of analysis.

Keywords: sustainable operations; environmental impact; materiality (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
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