Developing social life cycle assessment based on corporate social responsibility: A chemical process industry case regarding human rights

Georgios Archimidis Tsalidis, Elena de Santo, Jose Jorge Espí Gallart, Joan Berzosa Corberá, Frederic Clarens Blanco, Udo Pesch and Gijsbert Korevaar

Technological Forecasting and Social Change, 2021, vol. 165, issue C

Abstract: MSocial Life Cycle Assessment (S-LCA) uses a life cycle perspective to assess social impacts of products, and the S-LCA guidelines describe developing the system boundaries based on a factory-level perspective. However, such a perspective may exclude stakeholders with a negative social performance which are cooperating with a factory but are not directly involved with the product under study, and it can result in a step back on corporate social responsibility (CSR). Our study aimed to align S-LCA with the CSR concept. Therefore, we designed a case study for the manufacturing sector in which we practiced expanding the system boundaries of S-LCA. Our results showed larger social risks after expanding the system boundaries due to subsidiary and supplier companies located in countries with less strict regulations than the Netherlands, which is where the main organizations and parent company existed. We conclude that system boundaries expansion can result in more complete picture of the involved organizations, and lead practitioners to approach S-LCA with the goal of improving social conditions and identify companies which deserve excellent or poor social scores. Its usefulness is mostly expected when S-LCA practitioners aim to identify social hotspots in supply chains in socially sensitive markets.

Keywords: Social life cycle assessment; Corporate social responsibility; Parental liability; Subsidiary; Human rights (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:tefoso:v:165:y:2021:i:c:s0040162520313901

DOI: 10.1016/j.techfore.2020.120564

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