The Precautionary Principle as a Framework for a Sustainable Information Society

Som, Claudia; Hilty, Lorenz M.; Köhler, Andreas

doi:10.1007/s10551-009-0214-x

Cited by 42 publications

(26 citation statements)

References 35 publications

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“…This normative approach related to business, financial, ethical, social, and environmental risks requires companies to adopt proper risk management practices and enterprise risk management (ERM) governance models to analyse the business core processes, also including the downstream supply chain [64,65]. Usually, the links between sustainability and risk management have been addressed using a precautionary principle approach [66]. For instance, increasing attention is devoted to sustainability risks along the supply chain and the linked social and environmental risks-especially in politically, socially, and environmentally high-risk unstable countries [67][68][69].…”

Section: Sustainability Risk Assessment and Disclosurementioning

confidence: 99%

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

2017

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Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that "experienced" sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure.

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Section: Sustainability Risk Assessment and Disclosurementioning

confidence: 99%

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

2017

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“…9 The normative implication of this position has been called "weak sustainability" -in contrast to "strong sustainability," which rejects the assumption that human-made capital can substitute all natural resources. The precautionary principle for dealing with uncertainty about technological risk implies a position of strong sustainability [17]. 10 The order in which the numerator and denominator are given varies, either as 'decoupling I 1 from I 2 ,' e.g., "decoupling GDP growth from resource use," [16] or as 'decoupling I 2 from I 1 ,' e.g., "decoupling natural resource use… from economic growth."…”

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confidence: 99%

ICT for Sustainability: An Emerging Research Field

Hilty

Aebischer²

2014

Advances in Intelligent Systems and Computing

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247

193

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This introductory chapter provides definitions of sustainability, sustainable development, decoupling, and related terms; gives an overview of existing interdisciplinary research fields related to ICT for Sustainability, including Environmental Informatics, Computational Sustainability, Sustainable HCI, and Green ICT; introduces a conceptual framework to structure the effects of ICT on sustainability; and provides an overview of this book. Abstract. This introductory chapter provides definitions of sustainability, sustainable development, decoupling, and related terms; gives an overview of existing interdisciplinary research fields related to ICT for Sustainability, including Environmental Informatics, Computational Sustainability, Sustainable HCI, and Green ICT; introduces a conceptual framework to structure the effects of ICT on sustainability; and provides an overview of this book.

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“…This normative approach related to business, financial, ethical, social and environmental risks requires companies to adopt proper risk management practices and Enterprise Risk Management (ERM) governance models, to analyze the business core processes, also by including the downstream supply chain [64], [65]. Usually, the links between sustainability and risk management have been addressed using a precautionary principle approach [66]. For instance, an increasing attention is devoted to sustainability risks along the supply chain and the social and environmental risks linked especially in politically, social and environmental high-risk instable countries [67]- [69].…”

Section: Sustainability Risk Assessment and Disclosurementioning

confidence: 99%

Sustainability & Risk Disclosure: An Exploratory Study on Sustainability Reports

Truant¹,

Corazza²,

Scagnelli³

2017

Preprint

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Recent policies' changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB) and the framework of the International Integrated Reporting Council (IIRC) are stressing about the importance of extending the disclosure of ethical, social and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting-up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure call for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that "experienced" sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only few of them seems to adopt a managerial perspective linking strategy, risk metrics and disclosure.

show abstract

The Precautionary Principle as a Framework for a Sustainable Information Society

Abstract: decisions under uncertainty, ethics, information society, pervasive computing, precautionary principle, socio-economic irreversibility, sustainability, technology development,

Cited by 42 publications

References 35 publications

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

ICT for Sustainability: An Emerging Research Field

Sustainability & Risk Disclosure: An Exploratory Study on Sustainability Reports

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The Precautionary Principle as a Framework for a Sustainable Information Society

Abstract: decisions under uncertainty, ethics, information society, pervasive computing, precautionary principle, socio-economic irreversibility, sustainability, technology development,

Cited by 42 publications

References 35 publications

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

ICT for Sustainability: An Emerging Research Field

Sustainability &amp; Risk Disclosure: An Exploratory Study on Sustainability Reports

Contact Info

Product

Resources

About

Sustainability & Risk Disclosure: An Exploratory Study on Sustainability Reports