Revisiting a Corporate Sustainability Framework in an Integrated Reporting Era: A Diversified Resources Firm Perspective
نویسندگان
چکیده
In this article, we revisit a foundation sustainability framework and argue that integrated sustainability indicators are needed to enable the integrated reporting process. We develop Corporate Sustainability Indicators (CSI) for a major Australian diversified resources firm and engage with expert stakeholders in determining the indicators’ value and explanatory capacity. Importantly, these types of CSI integrate the firm’s reported economic, social and environmental issues into usable and specific trend markers for business and environmental analysts. The article contends that, despite some limitations, the use of these indicators, along with sustainability reporting will assist in the management of the firm, particularly its impacts on the environment, climate and
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