Toward a Methodology for Social Sustainability Assessment: a Review of Existing Frameworks and a Proposal for a Catalog of Criteria

Fanny Richter (), Wladislav Gawenko (), Uwe Götze () and Michael Hinz ()
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Fanny Richter: Chemnitz University of Technology
Wladislav Gawenko: Chemnitz University of Technology
Uwe Götze: Chemnitz University of Technology
Michael Hinz: Chemnitz University of Technology

Schmalenbach Journal of Business Research, 2023, vol. 75, issue 4, 587-626

Abstract: Abstract Social sustainability and, in particular, its measurement and reporting are gaining importance in society, politics and business but are facing major challenges. This is because there are no standardized and uniform approaches or frameworks. The existing approaches cover social issues, but no systematic presentation has been proposed. Moreover, there is no approach that can be applied in both management accounting and financial reporting. The aim of this paper is to present a catalog of criteria for addressing this issue and thus to close the research gap. For this purpose, frameworks utilizing catalogs of criteria for social sustainability assessment and reporting are analyzed and critically reviewed. One major weakness found is that all frameworks are oriented around only socially protected values in their catalogs. As social sustainability is focused on the impact on stakeholders, these are frequently missed. One solution to this problem is to adopt a 1:1 ratio of socially protected values to stakeholders, which is developed and described in this paper via a catalog of criteria. Furthermore, a systematic presentation of social issues using a four-level structure is proposed. Social indicators are, in turn, assigned to subcategories, to supercategories, and finally to stakeholders. This not only improves transparency and comprehensibility but also simplifies decision-making. A procedure model for the application of the catalog is also suggested. Such a catalog has not been described in previous research.

Keywords: Social sustainability assessment; Catalog of criteria; Social sustainability reporting; SLCA; Social sustainability framework comparison; Global Reporting Initiative (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/s41471-023-00174-y

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