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Sustainability Reporting in the Electric Utility Sector - Connecting leading reporting indicators with risks – Using Idaho Power Company as an example

Brandt, Christian LU (2011) In IIIEE Master thesis IMEN41 20111
The International Institute for Industrial Environmental Economics
Abstract
The author of thesis investigated the potential benefits of using of leading indicators in sustainability reporting as a means to reduce risk in the electric utility sector. Leading indicators describe the processes that help to achieve desired results (lagging indicators). The main argument for considering leading indicators built around the concept that sustainability is, to a large extent, about continuous improvement and that leading indicators drive sustainability performance of organizations. Electric utilities have significant impacts on the environment and our society and therefore, have a responsibility to reduce their impacts and guide the industry to more sustainable practices. Idaho Power, the largest electric utility company... (More)
The author of thesis investigated the potential benefits of using of leading indicators in sustainability reporting as a means to reduce risk in the electric utility sector. Leading indicators describe the processes that help to achieve desired results (lagging indicators). The main argument for considering leading indicators built around the concept that sustainability is, to a large extent, about continuous improvement and that leading indicators drive sustainability performance of organizations. Electric utilities have significant impacts on the environment and our society and therefore, have a responsibility to reduce their impacts and guide the industry to more sustainable practices. Idaho Power, the largest electric utility company in the State of Idaho (USA), served as an example to show what set of leading indicators is most suitable to address risks within their sustainability reporting efforts. Examples were provided on what information could be disclosed under selected leading indicators that could contribute to mitigate risks. This thesis contributes to a better understanding of the importance and applicability of leading indicators and their potential role in addressing and mitigating risks of organizations in connection to sustainability reporting and sustainability performance. (Less)
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author
Brandt, Christian LU
supervisor
organization
course
IMEN41 20111
year
type
H2 - Master's Degree (Two Years)
subject
keywords
sustainability reporting, leading indicators, lagging indicators, utility sector, risks, Idaho Power
publication/series
IIIEE Master thesis
report number
2011:35
ISSN
1401-9191
language
English
id
2203889
date added to LUP
2011-11-11 14:31:40
date last changed
2011-11-11 14:31:40
@misc{2203889,
  abstract     = {The author of thesis investigated the potential benefits of using of leading indicators in sustainability reporting as a means to reduce risk in the electric utility sector. Leading indicators describe the processes that help to achieve desired results (lagging indicators). The main argument for considering leading indicators built around the concept that sustainability is, to a large extent, about continuous improvement and that leading indicators drive sustainability performance of organizations. Electric utilities have significant impacts on the environment and our society and therefore, have a responsibility to reduce their impacts and guide the industry to more sustainable practices. Idaho Power, the largest electric utility company in the State of Idaho (USA), served as an example to show what set of leading indicators is most suitable to address risks within their sustainability reporting efforts. Examples were provided on what information could be disclosed under selected leading indicators that could contribute to mitigate risks. This thesis contributes to a better understanding of the importance and applicability of leading indicators and their potential role in addressing and mitigating risks of organizations in connection to sustainability reporting and sustainability performance.},
  author       = {Brandt, Christian},
  issn         = {1401-9191},
  keyword      = {sustainability reporting,leading indicators,lagging indicators,utility sector,risks,Idaho Power},
  language     = {eng},
  note         = {Student Paper},
  series       = {IIIEE Master thesis},
  title        = {Sustainability Reporting in the Electric Utility Sector - Connecting leading reporting indicators with risks – Using Idaho Power Company as an example},
  year         = {2011},
}