Sustainability reporting as a 21st century problem statement: using a quality lens to understand and analyse the challenges
Resumo: Purpose: This paper explores quality science and quality management as a potential pathway to resolve the challenges of corporate sustainability reporting (CSR) by establishing the need for a common understanding of sustainability and sustainable development. Design/methodology/approach: Secondary research on key documents released by regulatory institutions working at the intersection of sustainability, corporate reporting, measurement and academic papers on quality science and management. Findings: Existing measurement frameworks of CSR are limited. They are neither aligned nor appropriate for accurately measuring a company’s ecological footprint for mitigating climate change. Quality for sustainability (Q4S) could be a conceptual framework to bring about an appropriate level of measurability to better align sustainability reporting to stakeholder needs. Research limitations/implications: There is a lack of primary data. The research is based on secondary literature review. The implications of Q4S as a framework could inform research studies connected to sustainable tourism, energy transition and sustainable buildings. Practical implications: The paper connects to CSR stakeholders, sustainability managers, company leaderships and boards. Social implications: The implications of sustainability on people, purpose and prosperity are a part of World Economic Forum’s stakeholder capitalism. Originality/value: This paper fills a research gap on diagnosing and understanding the key reporting challenges emerging from the lack sustainability definitions. © 2022, Swaminathan Ramanathan and Raine Isaksson.