Integrated processing of sustainability accounting reports: a multi-utility company case study
ISSN: 2049-372X
Article publication date: 27 July 2020
Issue publication date: 19 August 2021
Abstract
Purpose
Organisations rarely adopted integrated processes for developing sustainability reports, although the literature and the business context recommend them for efficient reporting to describe the economic, environmental and/or social impacts of organisational activities. Based on system dynamics, this paper aims to propose an integrated process for producing sustainability reports.
Design/methodology/approach
The authors conducted action research involving a multi-utility enterprise. This company offers a wide range of public services covering integrated water utilities, environmental hygiene service, transport and mobility and cemeterial management.
Findings
The main steps of a process for defining and representing integrated sustainability reports are described, giving a concrete practical example of how the procedure can be applied to a multi-utility company.
Originality/value
System dynamics used as the major contributor to developing integrated sustainability reports also takes into account the nonlinear behaviour of complex systems. Results and implications are assessed from an integrated thinking and reporting perspective.
Keywords
Acknowledgements
Authors are grateful to ASP for their extensive collaboration in this project. We also thank all company employees for their comments, suggestions and active participation in the project. Our gratitude also goes to Paolo Golzio – CEO, Vincenzina Giaretti – President and Roberta Maggiora – Company Project Supervisor.
Citation
Paolone, F., Sardi, A., Sorano, E. and Ferraris, A. (2021), "Integrated processing of sustainability accounting reports: a multi-utility company case study", Meditari Accountancy Research, Vol. 29 No. 4, pp. 985-1004. https://doi.org/10.1108/MEDAR-01-2020-0667
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited