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Sustainability Reporting for Inland Port Managing Bodies: A Stakeholder-Based View on Materiality

Author

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  • Magali Geerts

    (Department of Business, Vrije Universiteit Brussel, B-1050 Brussels, Belgium)

  • Michaël Dooms

    (Department of Business, Vrije Universiteit Brussel, B-1050 Brussels, Belgium)

Abstract

Sustainability reporting has been marked by a rise in importance in recent years as it has proved to be an important management tool in the understanding of where an organization is situated along the sustainability pathway. However, industries have shown different behaviors towards embracing this practice. In this paper, we turn our attention to the port industry, using the metropolitan inland Port of Brussels (Belgium) as a case study. Given the contested nature of port activities within urban regions, metropolitan inland ports are expected to benefit from the development of a sustainability report as it allows a more transparent account of the contribution of port activities to the objectives of different stakeholder groups in the urban environment. The case study is based on a survey yielding 74 valid responses from different stakeholder groups (employees, clients, and broader society). Our results show that the expected content of a sustainability report is viewed differently by these various stakeholder groups in terms of the relative importance of the dimensions of the Triple Bottom Line (TBL), as well as in terms of the specific indicators representing material issues. Furthermore, the concept of boundary setting with respect to the different dimensions of the TBL and the desired level of inclusion by stakeholders during the development of a sustainability report are differently assessed. The paper is of interest to academics as well as policy makers, as the research results complement the existing insights on sustainability reporting in general and can be used as basis to stimulate the adoption of sustainability reporting by inland ports.

Suggested Citation

  • Magali Geerts & Michaël Dooms, 2020. "Sustainability Reporting for Inland Port Managing Bodies: A Stakeholder-Based View on Materiality," Sustainability, MDPI, vol. 12(5), pages 1-18, February.
    • Handle: RePEc:gam:jsusta:v:12:y:2020:i:5:p:1726-:d:325067
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    Cited by:

    1. J. Augusto Felício & Manuela Batista & Michael Dooms & Vítor Caldeirinha, 2023. "How do sustainable port practices influence local communities’ perceptions of ports?," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 25(2), pages 351-380, June.
    2. Bruno Moeremans & Michaël Dooms, 2021. "An Exploration of Social License to Operate (SLTO) Measurement in the Port Industry: The Case of North America," Sustainability, MDPI, vol. 13(5), pages 1-25, February.
    3. Laima Gerlitz & Christopher Meyer, 2021. "Small and Medium-Sized Ports in the TEN-T Network and Nexus of Europe’s Twin Transition: The Way towards Sustainable and Digital Port Service Ecosystems," Sustainability, MDPI, vol. 13(8), pages 1-24, April.
    4. Michael Stein & Michele Acciaro, 2020. "Value Creation through Corporate Sustainability in the Port Sector: A Structured Literature Analysis," Sustainability, MDPI, vol. 12(14), pages 1-17, July.
    5. Magali Geerts & Michaël Dooms & Lara Stas, 2021. "Determinants of Sustainability Reporting in the Present Institutional Context: The Case of Port Managing Bodies," Sustainability, MDPI, vol. 13(6), pages 1-23, March.
    6. Miseldra Gil-Marín & Alejandro Vega-Muñoz & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Sandra Vera-Ruiz & Analia Verónica Losada, 2022. "Sustainability Accounting Studies: A Metasynthesis," Sustainability, MDPI, vol. 14(15), pages 1-15, August.
    7. Marta Vicente-Lama & Pilar Tirado-Valencia & Mercedes Ruiz-Lozano & Magdalena Cordobés-Madueño, 2023. "The impact of sectoral guidelines on sustainability reporting in ports: the case of the Spanish ports," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 25(3), pages 499-519, September.
    8. Yining Zhou & Geoff Lamberton & Michael B. Charles, 2023. "An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity," Sustainability, MDPI, vol. 15(3), pages 1-22, February.
    9. Eduardo Batalha & Shu-Ling Chen & Hilary Pateman & Wei Zhang, 2023. "Defining a Social Role for Ports: Managers’ Perspectives on Whats and Whys," Sustainability, MDPI, vol. 15(3), pages 1-22, February.
    10. Valenza, Giuseppe & Damiano, Rodolfo, 2023. "Sustainability reporting and public value: Evidence from port authorities," Utilities Policy, Elsevier, vol. 81(C).

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