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A Study of the Economic and Non-Financial Performance Indicators in Corporate Sustainability Reports

机译：企业可持续发展报告中的经济和非财务绩效指标研究

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摘要

The purpose of this paper is to identify the performance indicators disclosed in corporate sustainability reports. To perform this study we examined Italian Listed companies that produced a sustainability report in 2012. The indicators were identified using a content analysis. We analysed the core and additional indicators disclosed in sustainability reports as well as all the indicators required by sector supplements adopted by companies. Our results show that indicators are widely disclosed in Italian sustainability reports. Social indicators are on average the most commonly used indicators, particularly those concerning labour practices, followed by the economic and then the environmental indicators. The Oil and Gas and Utilities industry sectors disclosed a superior amount of indicators compared to all other sectors. These industry sectors also show a more homogeneous behaviour, also as regards disclosure of core and additional indicators. This study provides one of the first detailed analyses of the different category of GRI indicators used by Italian companies producing sustainability reports.
机译：本文的目的是确定公司可持续发展报告中披露的绩效指标。为了进行这项研究，我们研究了在2012年发布可持续发展报告的意大利上市公司。这些指标是通过内容分析确定的。我们分析了可持续发展报告中披露的核心指标和其他指标，以及公司采用的行业补充要求的所有指标。我们的结果表明，指标在意大利可持续发展报告中被广泛披露。平均而言，社会指标是最常用的指标，尤其是那些有关劳动惯例的指标，其次是经济指标，然后是环境指标。与所有其他行业相比，油气和公用事业行业的指标数量众多。在披露核心指标和附加指标方面，这些行业也表现出更为统一的行为。这项研究提供了对意大利公司制作可持续发展报告所使用的GRI指标不同类别的最早的详细分析之一。

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