Sustainability reporting as a 21st century problem statement: using a quality lens to understand and analyse the challenges

Abstract

PurposeThis 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/approachSecondary 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.FindingsExisting 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/implicationsThere 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 implicationsThe paper connects to CSR stakeholders, sustainability managers, company leaderships and boards.Social implicationsThe implications of sustainability on people, purpose and prosperity are a part of World Economic Forum's stakeholder capitalism.Originality/valueThis paper fills a research gap on diagnosing and understanding the key reporting challenges emerging from the lack sustainability definitions.