Sustainability reporting as a 21st century problem statement: using a quality lens to understand and analyse the challenges

Abstract

PurposeThis paper explores quality science and quality management as a potential pathway to resolve the challenges of corporate sustainability reporting (CSR) by establishing the need for a common understanding of sustainability and sustainable development.Design/methodology/approachSecondary research on key documents released by regulatory institutions working at the intersection of sustainability, corporate reporting, measurement and academic papers on quality science and management.FindingsExisting measurement frameworks of CSR are limited. They are neither aligned nor appropriate for accurately measuring a company's ecological footprint for mitigating climate change. Quality for sustainability (Q4S) could be a conceptual framework to bring about an appropriate level of measurability to better align sustainability reporting to stakeholder needs.Research limitations/implicationsThere is a lack of primary data. The research is based on secondary literature review. The implications of Q4S as a framework could inform research studies connected to sustainable tourism, energy transition and sustainable buildings.Practical implicationsThe paper connects to CSR stakeholders, sustainability managers, company leaderships and boards.Social implicationsThe implications of sustainability on people, purpose and prosperity are a part of World Economic Forum's stakeholder capitalism.Originality/valueThis paper fills a research gap on diagnosing and understanding the key reporting challenges emerging from the lack sustainability definitions.

Sustainability reporting for boosting national commitment and overcoming challenges: A hierarchical model

“…Implementing effective SR practices across various sectors and organizational levels remains a significant challenge in the absence of a comprehensive understanding, adequate training, and widespread acceptance. (Ali et al, 2023;Farooq & De Villiers, 2019;Paridhi & Arora, 2023;Ramanathan & Isaksson, 2023;Sideri, 2023;Singhal, 2023) Resources Inadequate financial and human resources are significant impediments to organizations developing robust SR frameworks and capacity. Financial constraints pose a significant barrier, limiting investments in the necessary infrastructure, technologies, and expertise for effective SR.…”

“…These resource constraints limit organizations' ability to establish and sustain robust SR practices. (Calabrese et al, 2019;De Micco et al, 2021;Ramanathan & Isaksson, 2023;Tauringana, 2021) Measurement…”

“…Others face a knowledge gap, lacking the expertise required to develop robust reporting frameworks and effectively implement them (Farooq & De Villiers, 2019). Resources are also a constraint, limiting investments in technology, data collection, and skilled personnel (Ramanathan & Isaksson, 2023). Moreover, the complex challenge of standardizing sustainability metrics across various industries and sectors throws a wrench in the system, making meaningful comparison and collaboration difficult (Fifka & Drabble, 2012).…”

Guest editorial: The 24th excellence in services international conference – EISIC conference

“…In this cluster, the included contributions focused on (1) the understanding of sustainability and sustainable development through quality science and quality management (Ramanathan and Isaksson, 2023) and (2) operationalizing sustainability and sustainable development by understanding, defining and measuring it (Isaksson et al ., 2023).…”

“…Ramanathan and Isaksson (2023) explored quality science and quality management as mechanisms to solve the challenges of corporate sustainability reporting (CSR) by requiring a common understanding of sustainability and sustainable development. Secondary data were collected both from key documents released by regulatory institutions working at the intersection of sustainability, corporate reporting, measurement and from academic papers on quality science and quality management.…”