European Proceedings Logo

Integrated Reporting Indicators: Unification As The Basis For Sustainability Assessment

Table 5:

Domains of sustainable development Elements of the domain Indicators of the element
Ecology Keeping of clean air and water the cost of sewage treatment plantsemissions to air and water
Zero waste volume of waste
Ecological justice amount of penalties for violation of environmental legislation
Healthcare costs for voluntary medical insurance of employeesthe cost of paid permits for sanatorium treatment of employees
Climate change control amount of harmful emissions into the atmosphere
Saving of biodiversity expenses for environmental preservationcharitable payments for the preservation of animal world
Society Employment number of jobs
Professional development expenses for professional developmentnumber of employees aimed at professional development
Business ethics availability of codes of ethics
Respect for human rights the presence of a trade union organizationthe number of labor disputesthe number of allegations of violation of labor rights
Investments into non-profit organization participation in non-profit organizationsexpenses for charity
Economics Investments costs for acquisition and modernization of fixed assetscosts for creation of intangible assets and intellectual property
Risk-management availability of risk assessment system
Expansion marketing costsmarket sharenumber of new distribution areas
Effective use of resources material consumption rates
Producing according to sustainable development principles existence of the concept of sustainable development
Product lifecycle management availability of the product update program taking into account innovative development
< Back to article