Background and objective

Background

In the quest of promoting a global sustainable development, our organisations are undergoing a fierce transition towards becoming more sustainable. This gives rise to several challenges of different character. A challenge puzzling both the organisation itself (internal perspective) and its external stakeholders (external perspective) is how to understand, assess and compare organisations’ performances on the different sustainability arenas (e.g. anitcorruption, diversity, human rights, water efficiency, SDGs, sustainability risks).

For example, how can we compare organisations’ performance within the area of anticorruption or human rights and how can this be related to value creation? This societal challenge is at focus in our thematic collaboration Initiative. In order to enhance the understanding and assessment of how organisations perform on different sustainability arenas, we set out to contribute to improve the value relevance, credibility and comparability of sustainability information.