Integrating sustainability reporting into management practices

Carol Adams and Geoffrey R. Frost

Accounting Forum, 2008, vol. 32, issue 4, 288-302

Abstract: This paper examines the process of developing key performance indicators (KPIs) for measuring sustainability performance and the way in which sustainability KPIs are used in decision-making, planning and performance management. Interviews were conducted with personnel from four British and three Australian companies. The findings indicate that the organisations are integrating environmental indicators, and increasingly also social indicators, into strategic planning, performance measurement and decision-making including risk management. However, the sustainability issues on which our sample focus and the management operations on which they impact vary considerably. This has implications for the development of practice, voluntary guidelines and legislation.

Date: 2008
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Citations: View citations in EconPapers (105)

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DOI: 10.1016/j.accfor.2008.05.002

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