Designing Corporate Sustainable Development Indicators: Reflections on a Process

摘要

The creation and implementation of sustainable development indicators will help companies demonstrate tangible progress toward their sustainable development goals. However, before any indicators can be developed, it is necessary to create an agreed-upon development process appropriate to the unique needs of the company. While there are numerous corporate sustainable development indicator programs in existence, there is relatively little in the literature focusing on the processes used to actually create those indicators.