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Sustainability Reporting in the Port Sector

Maigret, Aline LU (2014) In IIIEE Master thesis IMEN41 20141
The International Institute for Industrial Environmental Economics
Abstract (Swedish)
Over the past ten years, there has been a substantial increase in corporate sustainability per-formance coupled with a need to voluntarily and publicly report on these issues. The current prominent and legitimate guidelines framing companies’ sustainability reporting practices are those proposed by the Global Reporting Initiative (GRI). In addition to providing a frame-work applicable for all types of companies, the GRI has developed Sector Supplements, allowing sectors to report according to their specific needs. However, such guidance has not yet been developed for the port sector. As a result, the objective of this research is to investigate the current state of sustainability reporting in the port sector by focusing on environmental... (More)
Over the past ten years, there has been a substantial increase in corporate sustainability per-formance coupled with a need to voluntarily and publicly report on these issues. The current prominent and legitimate guidelines framing companies’ sustainability reporting practices are those proposed by the Global Reporting Initiative (GRI). In addition to providing a frame-work applicable for all types of companies, the GRI has developed Sector Supplements, allowing sectors to report according to their specific needs. However, such guidance has not yet been developed for the port sector. As a result, the objective of this research is to investigate the current state of sustainability reporting in the port sector by focusing on environmental indicators. Using a questionnaire-based method, this study seeks to understand the rationale behind each of these environmental disclosures in order to identify material topic indicators representative of the port sector. Through a Stakeholder theory framework, a list of GRI G3.1 environmental indicators is proposed to be either included or suppressed for the development of a Sector Supplement, or likewise. Potential additional indicators material to the port sector that are not covered under G3.1 is also identified. Complemented with a meeting and interviews with GRI staff, this information has enabled the study to also provide broader recommendations – not limited to the environmental pillar – for the creation of a Sector Supplement, or the equivalent, for the port sector. Overall, this thesis provides an overview of both the current situation concerning sustainability reporting and the potential future stages, which are already seen in more advanced reporting systems in the reporting systems of certain ports. (Less)
Please use this url to cite or link to this publication:
author
Maigret, Aline LU
supervisor
organization
alternative title
Is GRI the Way Forward?
course
IMEN41 20141
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Sustainability reporting, environmental indicators, Global Reporting Initiative (GRI), port sector, Stakeholder theory, Corporate Social Responsibility (CSR)
publication/series
IIIEE Master thesis
report number
2014:08
ISSN
1401-9191
language
English
id
4696778
date added to LUP
2014-10-22 12:58:27
date last changed
2014-10-22 12:58:27
@misc{4696778,
  abstract     = {{Over the past ten years, there has been a substantial increase in corporate sustainability per-formance coupled with a need to voluntarily and publicly report on these issues. The current prominent and legitimate guidelines framing companies’ sustainability reporting practices are those proposed by the Global Reporting Initiative (GRI). In addition to providing a frame-work applicable for all types of companies, the GRI has developed Sector Supplements, allowing sectors to report according to their specific needs. However, such guidance has not yet been developed for the port sector. As a result, the objective of this research is to investigate the current state of sustainability reporting in the port sector by focusing on environmental indicators. Using a questionnaire-based method, this study seeks to understand the rationale behind each of these environmental disclosures in order to identify material topic indicators representative of the port sector. Through a Stakeholder theory framework, a list of GRI G3.1 environmental indicators is proposed to be either included or suppressed for the development of a Sector Supplement, or likewise. Potential additional indicators material to the port sector that are not covered under G3.1 is also identified. Complemented with a meeting and interviews with GRI staff, this information has enabled the study to also provide broader recommendations – not limited to the environmental pillar – for the creation of a Sector Supplement, or the equivalent, for the port sector. Overall, this thesis provides an overview of both the current situation concerning sustainability reporting and the potential future stages, which are already seen in more advanced reporting systems in the reporting systems of certain ports.}},
  author       = {{Maigret, Aline}},
  issn         = {{1401-9191}},
  language     = {{eng}},
  note         = {{Student Paper}},
  series       = {{IIIEE Master thesis}},
  title        = {{Sustainability Reporting in the Port Sector}},
  year         = {{2014}},
}