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Accounting for the social dimension of sustainability: experiences from the biotechnology industry

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  • Justus von Geibler
  • Christa Liedtke
  • Holger Wallbaum
  • Stephan Schaller

Abstract

Accounting for the social dimension of sustainability proves to be a challenge for corporate practitioners, due to its intangible, qualitative nature and lack of consensus on relevant criteria. We suggest a semi‐quantitative approach based on stakeholder involvement to identify relevant aspects for a sector specific assessment of the social dimension. Our case study on biotechnology illustrates that the dialogue with internal and external stakeholders enabled the creation of a key performance indicator (KPI) set to account for social sustainability in the early design stages of biotechnological processes and product development. Indicators for eight aspects are identified for the social assessment: health and safety, quality of working conditions, impact on employment, education and training, knowledge management, innovation potential, customer acceptance and societal product benefit, and social dialogue. We describe the integration of the KPI set in a software application, tailor made for practitioners of the sector, and highlight first user experiences. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Justus von Geibler & Christa Liedtke & Holger Wallbaum & Stephan Schaller, 2006. "Accounting for the social dimension of sustainability: experiences from the biotechnology industry," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 334-346, September.
    • Handle: RePEc:bla:bstrat:v:15:y:2006:i:5:p:334-346
    DOI: 10.1002/bse.540
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    1. Pontus Cerin, 2002. "Characteristics of environmental reporters on the OM Stockholm exchange," Business Strategy and the Environment, Wiley Blackwell, vol. 11(5), pages 298-311, September.
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    2. A. D. Nuwan Gunarathne & H. M. P. Peiris, 2017. "Assessing the impact of eco-innovations through sustainability indicators: the case of the commercial tea plantation industry in Sri Lanka," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 2(1), pages 41-58, September.
    3. Lucia Corsini & James Moultrie, 2019. "Design for Social Sustainability: Using Digital Fabrication in the Humanitarian and Development Sector," Sustainability, MDPI, vol. 11(13), pages 1-20, June.
    4. Wellington Spetic & Patricia Marquez & Robert Kozak, 2012. "Critical Areas and Entry Points for Sustainability‐Related Strategies in the Sugarcane‐Based Ethanol Industry of Brazil," Business Strategy and the Environment, Wiley Blackwell, vol. 21(6), pages 370-386, September.
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    7. von Geibler, Justus & Kristof, Kora & Bienge, Katrin, 2010. "Sustainability assessment of entire forest value chains: Integrating stakeholder perspectives and indicators in decision support tools," Ecological Modelling, Elsevier, vol. 221(18), pages 2206-2214.
    8. Fritz, M. & Schiefer, G., 2009. "Sustainability in Food Networks," Proceedings “Schriften der Gesellschaft für Wirtschafts- und Sozialwissenschaften des Landbaues e.V.”, German Association of Agricultural Economists (GEWISOLA), vol. 44, March.
    9. Neungruthai Nickie Petcharat & Joseph M. Mula, 2012. "Towards a conceptual design for environmental and social cost identification and measurement system," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 34-54, June.
    10. Virginia Fernández-Pérez & Antonio Peña-García, 2021. "The Contribution of Peripheral Large Scientific Infrastructures to Sustainable Development from a Global and Territorial Perspective: The Case of IFMIF-DONES," Sustainability, MDPI, vol. 13(2), pages 1-13, January.
    11. Adam Lindgreen & Michael Antioco & David Harness & Remi Sloot, 2009. "Purchasing and Marketing of Social and Environmental Sustainability for High-Tech Medical Equipment," Journal of Business Ethics, Springer, vol. 85(2), pages 445-462, April.
    12. Olaf Weber & Roland W. Scholz & Georg Michalik, 2010. "Incorporating sustainability criteria into credit risk management," Business Strategy and the Environment, Wiley Blackwell, vol. 19(1), pages 39-50, January.
    13. Rakhshanda Khan, 2016. "How Frugal Innovation Promotes Social Sustainability," Sustainability, MDPI, vol. 8(10), pages 1-29, October.
    14. Engelseth, Per & Sandvik, Marius, 2017. "On Complexity, Ecosystems, and Sustainability in Local Food Supply: A Case Study on Fresh Seafood Supply," International Journal on Food System Dynamics, International Center for Management, Communication, and Research, vol. 8(3), August.
    15. Robin Hogrefe & Sabine Bohnet-Joschko, 2023. "The Social Dimension of Corporate Sustainability: Review of an Evolving Research Field," Sustainability, MDPI, vol. 15(4), pages 1-22, February.
    16. Xing, Yangang & Horner, R. Malcolm W. & El-Haram, Mohamed A. & Bebbington, Jan, 2009. "A framework model for assessing sustainability impacts of urban development," Accounting forum, Elsevier, vol. 33(3), pages 209-224.
    17. Wendy Stubbs & Colin Higgins & Markus Milne, 2013. "Why Do Companies Not Produce Sustainability Reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 22(7), pages 456-470, November.
    18. Lucia Corsini & James Moultrie, 2021. "What Is Design for Social Sustainability? A Systematic Literature Review for Designers of Product-Service Systems," Sustainability, MDPI, vol. 13(11), pages 1-18, May.
    19. Mani, Venkatesh & Gunasekaran, Angappa & Papadopoulos, Thanos & Hazen, Benjamin & Dubey, Rameshwar, 2016. "Supply chain social sustainability for developing nations: Evidence from India," Resources, Conservation & Recycling, Elsevier, vol. 111(C), pages 42-52.
    20. Wing Chow & Yang Chen, 2012. "Corporate Sustainable Development: Testing a New Scale Based on the Mainland Chinese Context," Journal of Business Ethics, Springer, vol. 105(4), pages 519-533, February.

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