Integrated processing of sustainability accounting reports: a multi-utility company case study

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.

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