The paper is a critical revision of the sufficiency of sustainability reporting frameworks to represent sustainability performance. The paper sustains that while frameworks facilitate recording, classifying, and summarizing sustainability data (i.e. economic, social and environmental), they are insufficient to represent organizational sustainability performance. Using Systems Theory and systems proprieties the thesis illustrates how sustainability reporting frameworks fail to sufficiently represent sustainability performance as an organizational management tool.
Agregar etiquetas para Measuring sustainability: a systems perspective on sustainability reporting frameworks = Midiendo la sostenibilidad: una perspectiva de sistemas sobre los esquemas de reportes de sostenibilidad