Stakeholderbasierte Ermittlung und Auswahl von Nachhaltigkeitsindikatoren : Fallstudie und Systemaufstellung in einem Unternehmen der Bio-Lebensmittelbranche

Abstract

Companies face challenges where traditional management models are increasingly reaching their limits. This is particularly evident in the conflicting goals that arise from the socio-cultural and political sustainability debate, because companies operate in a field of conflicts between social responsibility, ecological awareness and economic success. Reference Points are given by multidimensional reporting guidelines, which require the disclosure of standardized performance criteria based on generally applicable indicators. This work comprises a participatory process for the stakeholder-based determination and selection of sustainability indicators for the implementation of a sustainability strategy for the purpose of sustainable corporate management. The implementation of a sustainability target system also serves as the basis for the preparation of sustainability reporting and certification. The entire procedure is based on the G4-guidelines of the GRI and is reflected in a classic project completion analysis and an organizational constellation.