Developing a sustainability accounting framework to inform strategic business decisions: a case study from the chemicals industry

James R. D. Taplin · David Aeron‐Thomas

53 citations0/0 files storedBusiness Strategy and the Environment

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Sustainable Supply Chain Management Corporate Social Responsibility Reporting Accounting and Financial Management

Abstract

Abstract Forum for the Future worked in partnership with a division of a blue‐chip chemicals company (‘ChemCo’), to develop a framework for sustainable business decision‐making. The supply chain impact framework was used to produce a six‐stage analysis that allowed the assessment of ChemCo's operations and products on key stakeholders and contributed to key strategy setting and innovation processes. Of most significance to ChemCo were the final two sustainability accounting stages of this work, which found that the external environmental benefits of one of its products in use (a refrigerant lubricant) were eight times greater than the external environmental costs produced by the entirety of ChemCo's operations. These findings helped inform ChemCo's future economic, social and environmental sustainability strategy, whilst the action of conducting the research fostered greater communication and understanding between different sections of the business, developed new data collection and management processes and helped embed sustainable development objectives throughout the organization. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.

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References

1984The Constitution of Society. Outline of the Theory of Structuration 2021Environment and Development 2002Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools 2017Contemporary Environmental Accounting 2006Sustainability Accounting and Reporting 2002Sustainability Reporting: Who's Kidding Whom?2001Full cost accounting: an agenda for action 2003Environmental Management Accounting — Purpose and Progress

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2018Systemic social performance measurement: Systematic literature review and explanations on the academic status quo from a product life-cycle perspective 2008Unravelling the Impacts of Supply Chains—A New Triple-Bottom-Line Accounting Approach and Software Tool 2010Classifying current social responsibility accounting methods for assisting a dialogue between business and society 2012Towards a conceptual design for environmental and social cost identification and measurement system 2013Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies

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