The aggregation of sustainability performance measuring at company level : a case study

Abstract

Industrial companies face constant scrutiny about their sustainability performance development and comprehensive sustainability performance measuring is demanded from them. Companies are measuring their sustainability performance with various and multitude indicators, but it is difficult to look into the overall sustainability performance of companies based on plentiful and variable sustainability measures. There is no universally accepted method to measure the overall sustainability performance of a company, though tools for this purpose are developed. This qualitative case study research aims to shed light on whether the sustainability indicators of a case company could be aggregated in an advantageous way. The theoretical framework forms a basis for the study by looking into the previous research about aggregate indices. Eight semi-structured interviews with the case company’s representatives reveal the prerequisites and needs that the case company has for an aggregate sustainability index. Also, the desired functions for an aggregate sustainability index are presented. The data is analyzed with content analysis method. The findings from the interviews are complemented with the previous research by triangulation. Finally the research presents a suggestion for the aggregation of the sustainability performance measuring of the case company. The findings from the interviews show that an aggregate sustainability index is possible to construct for the case company. The research discovers that the case company can approach the aggregation of sustainability indicators in various ways, but in order to produce a clear and operable aggregate sustainability index, precise definitions and decisions about the index are needed. The most common issues that should be considered about an aggregate sustainability index are to do with its contents and understandability. The research suggests that the case company should establish an aggregate environmental index, which would focus only on the environmental performance of the company.