Social and environmental performance indicators: Dimensions of integrated reporting and benefits for responsible management and sustainability

摘要

Increasing?a?company's profitability?is?the central?argument?for?corporate accountability.?In?this?respect, the paper expanded the?concept?of economic performance?to include social and?environmental?dimensions of sustainable performance.?This research discussed the lack?of a?strong?connection?betweenperformance assessment and?reporting?on sustainable development?initiatives?at the company level.?It?introduced?a?possible approach to?performance,?as?seenthrough the prism of?stakeholders, as?general information users,?and?ofmanagement, as?the?internal user.?The?research?hypothesis?was?based?on?aliterature review?of?the?concepts?of performance?and?reporting?in the context ofsustainable?development.?The paper offered an empirical evidence of the connection between macroeconomic growth illustrated by major indicators and the corporations’ willingness of voluntarily reporting sustainable performance. Following this, the paper?introduced,?as constructive?research,?discussions on?integratingsustainable performance key indicators within reporting?process by using balanced scorecard as managerial tool.?The reason that supported the discussions was linked to the?opportunities?for?company growth?and?disclosure developments,generating?the necessary support for?accountability, sustainability?and?value creation.