Developing and testing a Tool for Rapid Assessment of Sustainability in Organisations

IF 12.5 1区 管理学 Q1 BUSINESS Business Strategy and The Environment Pub Date : 2024-07-19 DOI:10.1002/bse.3875
Rodrigo Lozano, María Barreiro-Gen
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Abstract

Assessment and reporting has been recognised as one of the key drivers for sustainability in organisations; however, most organisations' reports fall short of sustainability guidelines and the available sustainability assessment and reporting (SAR) frameworks have been limited by several issues. The aim of this paper is to develop and test a rapid sustainability in organisations framework that includes all the sustainability dimensions and their interactions using a manageable number of indicators. A survey was developed to investigate the impacts and contribution of organisations to sustainability, where 224 full responses were obtained. The responses were analysed using descriptive analysis, Friedman tests, analyses of variance, ratio analyses, and correlations. The results show that organisations still address sustainability through compartmentalisation and skewed to the social dimension of sustainability. The results also show that the understanding of SAR in practice in organisations is more advanced regarding sustainability interrelations than the available frameworks and theoretical discourses. The ratio analyses provide a more complete understanding than a ranking analysis. Easier and faster SAR can help better address the dimensions of sustainability and their interrelations, as well as the positive and negative contributions, in order to avoid reinforcing limited and incomplete sustainability efforts. The proposed framework (Tool for Rapid Assessment of Sustainability in Organisations [TRASO]) can serve as a first step for organisations to detect strong and weak points in their sustainability efforts by providing a rapid, balanced and holistic assessment of sustainability issues, which can, in turn, help in the decision-making process in becoming more sustainable.

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开发和测试快速评估组织可持续性的工具
评估和报告已被公认为是促进组织可持续性的关键驱动力之一;然而,大多数组织的报告都没有达到可持续性准则的要求,现有的可持续性评估和报告(SAR)框架也受到一些问题的限制。本文旨在开发和测试一个快速的组织可持续发展框架,该框架包括所有的可持续发展维度以及它们之间的相互作用,并使用了数量可控的指标。为调查组织对可持续发展的影响和贡献,我们开展了一项调查,共收到 224 份完整答复。调查采用了描述性分析、弗里德曼检验、方差分析、比率分析和相关性分析。结果表明,组织仍然通过条块分割的方式来处理可持续发展问题,并且偏重于可持续发展的社会维度。结果还表明,与现有的框架和理论论述相比,组织在实践中对可持续发展特别报告的理解在可持续发展的相互关系方面更为先进。比率分析比排序分析提供了更全面的理解。更简便、更快速的可持续发展评估有助于更好地处理可持续发展的各个层面及其相互关系,以及积极和消极的贡献,从而避免强化有限和不完整的可持续发展努力。建议的框架(组织可持续性快速评估工具[TRASO])可以作为组织的第一步,通过对可持续性问题进行快速、平衡和全面的评估,发现其可持续性工作中的强项和弱项,进而帮助决策过程变得更加可持续。
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来源期刊
CiteScore
22.50
自引率
19.40%
发文量
336
期刊介绍: Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.
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