Given the increasing interest in sustainability, many companies are voluntarily producing sustainability reports for the general public. Companies generate these reports as a mechanism to signal environmental and global commitment to the public. Individuals use information from these reports to form thoughts on whether to purchase products or services from companies or whether to invest in the company. There is much variation in what sustainability means in the context of a business; therefore, reporting processes differ between companies. This paper presents the results of a content analysis of 15 sustainability reports which yielded 145 unique activities. These results are assisting us as we develop and validate an instrument of the most important activities in various sustainability dimensions. Using the finalized activities we will make inferences for ERP vendors in designing functionality to capture sustainability measures. Our findings will guide researchers and practitioners in measuring the dimensions of sustainability and using ERP systems to support sustainability reporting.
Bradford, Marianne; Earp, Julia B.; and Williams, Paul, "Sustainability: An Analysis of Organizational Reporting and Implications for ERP systems " (2012). SAIS 2012 Proceedings. 6.