An analysis of the role of risk management in sustainability reporting: a case study of 27 European manufacturing companies

Alireza Amirmostofian, Markku Reunanen, Teuvo Uusitalo

    Research output: Contribution to journalArticleScientificpeer-review

    2 Citations (Scopus)

    Abstract

    The purpose of this study is to analyse the role of risk management in sustainability reporting. Analysis was based on content analysis of sustainability reports of the 27 European manufacturing companies considered as a case in this study. The findings indicate that the GRI performance indicators were 1,323 times reported. The most frequently used economic, environmental and social indicators were identified. The reported risk management processes of the manufacturing companies were compared with that of ISO 31000 to analyse the companies’ risk management approaches. This study shows that risk management already has a role in sustainability performance reporting, although more holistic coverage of different risk categories would be possible. The results are anticipated to be useful for manufacturing companies in improving sustainability reporting through risk management, while also valuable for further academic research on risk management and sustainability reporting.
    Original languageEnglish
    Pages (from-to)116-142
    JournalInternational Journal of Sustainable Manufacturing
    Volume3
    Issue number2
    DOIs
    Publication statusPublished - 2014
    MoE publication typeA1 Journal article-refereed

    Keywords

    • GRI performance indicators
    • sustainable manufacturing
    • Global Reporting Initiatives
    • GRI
    • manufacturing companies
    • risk management
    • sustainability reporting

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