The use of indicators in Canadian corporate sustainability reports
thesisposted on 23.05.2021, 10:37 by Laurence Clement Roca
The purpose of this thesis is to explore the use of sustainability indicators in Canadian corporate sustainability reports. The literature review highlights that few details are available on how indicators are currently used by corporations. To address this gap, this research focues on a content analysis of sustainability reports published by Canadian corporations in 2008. This thesis provides the first comprehensive review of indicators used in Canadian corporate sustainability reporting. Thematic categories of indicators, their use by industry sector and their associated targets are discussed. The use of existing sustainability indicators programs, such as composite indices, the GRI and Balanaced Scorecard, is also presented. The GRI indicators selected by Canadian corporations are also reviewed in detail. Finally, the way corporations report on the selection, development, and use of indicators int the management of sustainability issues is analysed.