Assessing Corporate Sustainability with the Enterprise Sustainability Evaluation Tool (E-SET)
Abstract
:1. Introduction
2. Methods
- The Climate Change Reporting Framework by the Climate Disclosure Standards Board
- The G4 Sustainability Reporting Guidelines by the Global Reporting Initiative (GRI)
- The Investor Expectations reports by the Institutional Investors Group on Climate Change
- The Global Climate Change Risk Survey reports by the Asset Owners Disclosure Project
- The International Integrated Reporting Framework by the International Integrated Reporting Council
3. Results
4. Discussion
4.1. Abiding by the Bellagio Principles
4.2. Connecting the Indicators with Sustainability-Related Concepts
4.3. Using E-SET in Different Sectors
4.4. Limitations of E-SET
4.5. Positive Effects by Using E-SET
5. Conclusions
Author Contributions
Funding
Acknowledgments
Conflicts of Interest
References
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Environment | Society | Economy |
---|---|---|
Eco-friendliness of products, packaging etc. | Health and safety of employees and customers, including consumer privacy and data protection | Investments on research and development and on the local community, and assessment of investments |
Waste and recycling | Positive impacts on the local community | Long term business strategy and assessment of current and future economic losses |
Energy use and saving methods | Ethics, corruption, and human rights | Equal pay |
Impacts on biodiversity and habitats | Employee training and benefits | Fair competition and long-term profits, including but not limited to income from after sales services |
Greenhouse gas emissions | Diversity and discrimination | The triple bottom line |
Transportation-related environmental impacts | Planning for positive social impacts | Process improvement and cost reduction |
Value chain’s impacts on the environment | Value chain’s societal impacts | Value chain’s economic position |
Environmental concerns of the stakeholder | Societal concerns of the stakeholder | Economic concerns of the stakeholder |
Internal awareness on environmental issues | Internal awareness on societal issues | Internal awareness on economic issues |
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Zenya, A.; Nystad, Ø. Assessing Corporate Sustainability with the Enterprise Sustainability Evaluation Tool (E-SET). Sustainability 2018, 10, 4661. https://doi.org/10.3390/su10124661
Zenya A, Nystad Ø. Assessing Corporate Sustainability with the Enterprise Sustainability Evaluation Tool (E-SET). Sustainability. 2018; 10(12):4661. https://doi.org/10.3390/su10124661
Chicago/Turabian StyleZenya, Aarcha, and Øystein Nystad. 2018. "Assessing Corporate Sustainability with the Enterprise Sustainability Evaluation Tool (E-SET)" Sustainability 10, no. 12: 4661. https://doi.org/10.3390/su10124661