{"id":"https://openalex.org/W4307645292","doi":"https://doi.org/10.1016/j.spc.2022.10.024","title":"How do organisations communicate aspects related to their social performance? A proposed set of indicators and metrics for sustainability reporting","display_name":"How do organisations communicate aspects related to their social performance? A proposed set of indicators and metrics for sustainability reporting","publication_year":2022,"publication_date":"2022-10-26","ids":{"openalex":"https://openalex.org/W4307645292","doi":"https://doi.org/10.1016/j.spc.2022.10.024"},"language":"en","primary_location":{"id":"doi:10.1016/j.spc.2022.10.024","doi":"https://doi.org/10.1016/j.spc.2022.10.024","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.spc.2022.10.024","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2352550922002925/pdf","source":{"id":"https://openalex.org/S2764749963","display_name":"Sustainable Production and Consumption","issn_l":"2352-5509","issn":["2352-5509"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","dongbi-b","jufo-2","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainable Production and Consumption","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.sciencedirect.com/science/article/pii/S2352550922002925/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051015429","display_name":"Valeria Ib\u00e1\u00f1ez\u2010For\u00e9s","orcid":"https://orcid.org/0000-0001-9047-0097","observed_orcids":["https://orcid.org/0000-0001-9047-0097"]},"institutions":[{"id":"https://openalex.org/I10902133","display_name":"Universitat Jaume I","ror":"https://ror.org/02ws1xc11","country_code":"ES","type":"education","lineage":["https://openalex.org/I10902133"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Valeria Ib\u00e1\u00f1ez-For\u00e9s","raw_affiliation_strings":["Department of Mechanical Engineering and Construction, Universitat Jaume I, Castell\u00f3n, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Mechanical Engineering and Construction, Universitat Jaume I, Castell\u00f3n, Spain","institution_ids":["https://openalex.org/I10902133"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085404121","display_name":"Virginia Mart\u00ednez-S\u00e1nchez","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I10902133","display_name":"Universitat Jaume I","ror":"https://ror.org/02ws1xc11","country_code":"ES","type":"education","lineage":["https://openalex.org/I10902133"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Virginia Mart\u00ednez-S\u00e1nchez","raw_affiliation_strings":["Department of Mechanical Engineering and Construction, Universitat Jaume I, Castell\u00f3n, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Mechanical Engineering and Construction, Universitat Jaume I, Castell\u00f3n, Spain","institution_ids":["https://openalex.org/I10902133"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077626341","display_name":"Karen Valls-Val","orcid":"https://orcid.org/0000-0002-5738-2789","observed_orcids":["https://orcid.org/0000-0002-5738-2789"]},"institutions":[{"id":"https://openalex.org/I10902133","display_name":"Universitat Jaume I","ror":"https://ror.org/02ws1xc11","country_code":"ES","type":"education","lineage":["https://openalex.org/I10902133"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Karen Valls-Val","raw_affiliation_strings":["Department of Mechanical Engineering and Construction, Universitat Jaume I, Castell\u00f3n, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Mechanical Engineering and Construction, Universitat Jaume I, Castell\u00f3n, Spain","institution_ids":["https://openalex.org/I10902133"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017866572","display_name":"Mar\u0131\u0301a D. Bovea","orcid":"https://orcid.org/0000-0002-8261-8693","observed_orcids":["https://orcid.org/0000-0002-8261-8693"]},"institutions":[{"id":"https://openalex.org/I10902133","display_name":"Universitat Jaume I","ror":"https://ror.org/02ws1xc11","country_code":"ES","type":"education","lineage":["https://openalex.org/I10902133"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Mar\u00eda D. Bovea","raw_affiliation_strings":["Department of Mechanical Engineering and Construction, Universitat Jaume I, Castell\u00f3n, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Mechanical Engineering and Construction, Universitat Jaume I, Castell\u00f3n, Spain","institution_ids":["https://openalex.org/I10902133"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5017866572"],"corresponding_institution_ids":["https://openalex.org/I10902133"],"apc_list":{"value":3000,"currency":"USD","value_usd":3000},"apc_paid":{"value":3000,"currency":"USD","value_usd":3000},"fwci":3.3613,"has_fulltext":true,"cited_by_count":24,"citation_normalized_percentile":{"value":0.92449287,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"35","issue":null,"first_page":"157","last_page":"172"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9932000041007996,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9932000041007996,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12013","display_name":"Sustainable Development and Environmental Policy","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/2308","display_name":"Management, Monitoring, Policy and Law"},"field":{"id":"https://openalex.org/fields/23","display_name":"Environmental Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/social-performance","display_name":"social performance","score":0.6150000095367432},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9449999928474426},{"id":"https://openalex.org/keywords/social-performance-indicators","display_name":"social performance indicators","score":0.718999981880188},{"id":"https://openalex.org/keywords/metrics","display_name":"metrics","score":0.4189999997615814},{"id":"https://openalex.org/keywords/corporate-communication","display_name":"corporate communication","score":0.6320000290870667},{"id":"https://openalex.org/keywords/social-performance-measurement","display_name":"social performance measurement","score":0.39899998903274536},{"id":"https://openalex.org/keywords/energy-companies","display_name":"energy companies","score":0.656000018119812}],"concepts":[{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.720321774482727},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7097514867782593},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.6274656057357788},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6026977300643921},{"id":"https://openalex.org/C135510737","wikidata":"https://www.wikidata.org/wiki/Q860554","display_name":"Performance indicator","level":2,"score":0.5313475728034973},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5256722569465637},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.5117151737213135},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.49315136671066284},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.42106470465660095},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41876888275146484},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.35664841532707214},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.313439279794693},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.19657832384109497},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.13520589470863342},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.spc.2022.10.024","doi":"https://doi.org/10.1016/j.spc.2022.10.024","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.spc.2022.10.024","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2352550922002925/pdf","source":{"id":"https://openalex.org/S2764749963","display_name":"Sustainable Production and Consumption","issn_l":"2352-5509","issn":["2352-5509"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","dongbi-b","jufo-2","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainable Production and Consumption","raw_type":"journal-article"},{"id":"pmh:oai:riunet.upv.es:10251/211983","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10251/211983","pdf_url":null,"source":{"id":"https://openalex.org/S4306400639","display_name":"RiuNet (Universitat Polit\u00e8cnica de Val\u00e8ncia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I60053951","host_organization_name":"Universitat Polit\u00e8cnica de Val\u00e8ncia","host_organization_lineage":["https://openalex.org/I60053951"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:repositori.uji.es:10234/201396","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10234/201396","pdf_url":null,"source":{"id":"https://openalex.org/S4306400303","display_name":"Repositori UJI (Universitat Jaume I)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I10902133","host_organization_name":"Universitat Jaume I","host_organization_lineage":["https://openalex.org/I10902133"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1016/j.spc.2022.10.024","doi":"https://doi.org/10.1016/j.spc.2022.10.024","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.spc.2022.10.024","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2352550922002925/pdf","source":{"id":"https://openalex.org/S2764749963","display_name":"Sustainable Production and Consumption","issn_l":"2352-5509","issn":["2352-5509"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","dongbi-b","jufo-2","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainable Production and Consumption","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[{"id":"https://openalex.org/G4860782787","display_name":null,"funder_award_id":"FPU18/02816","funder_id":"https://openalex.org/F4320315062","funder_display_name":"Ministerio de Ciencia, Innovaci\u00f3n y Universidades"},{"id":"https://openalex.org/G4879858200","display_name":null,"funder_award_id":"PID2021-124977OB-I00","funder_id":"https://openalex.org/F4320315062","funder_display_name":"Ministerio de Ciencia, Innovaci\u00f3n y Universidades"}],"funders":[{"id":"https://openalex.org/F4320315062","display_name":"Ministerio de Ciencia, Innovaci\u00f3n y Universidades","ror":null}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4307645292.pdf","grobid_xml":"https://content.openalex.org/works/W4307645292.grobid-xml"},"referenced_works_count":46,"referenced_works":["https://openalex.org/W1976701241","https://openalex.org/W1994851375","https://openalex.org/W2014883942","https://openalex.org/W2031014310","https://openalex.org/W2042769696","https://openalex.org/W2117655901","https://openalex.org/W2130437962","https://openalex.org/W2276753415","https://openalex.org/W2462909006","https://openalex.org/W2464935761","https://openalex.org/W2496885858","https://openalex.org/W2517869186","https://openalex.org/W2527104191","https://openalex.org/W2561481358","https://openalex.org/W2614624902","https://openalex.org/W2757493251","https://openalex.org/W2917494472","https://openalex.org/W2935798391","https://openalex.org/W3000126664","https://openalex.org/W3010338239","https://openalex.org/W3021916629","https://openalex.org/W3032944515","https://openalex.org/W3033635229","https://openalex.org/W3083992621","https://openalex.org/W3084222822","https://openalex.org/W3100724772","https://openalex.org/W3112932404","https://openalex.org/W3170188356","https://openalex.org/W3170520653","https://openalex.org/W3180625188","https://openalex.org/W3190962217","https://openalex.org/W3211798029","https://openalex.org/W4205389955","https://openalex.org/W4214518915","https://openalex.org/W4224274897","https://openalex.org/W4226240293","https://openalex.org/W4250545836","https://openalex.org/W4283157902","https://openalex.org/W4286208640","https://openalex.org/W4286716044","https://openalex.org/W4289857107","https://openalex.org/W4291398281","https://openalex.org/W4293053301","https://openalex.org/W6772769306","https://openalex.org/W6782404769","https://openalex.org/W6810448809"],"related_works":["https://openalex.org/W7170800976","https://openalex.org/W2566357027","https://openalex.org/W2298338529","https://openalex.org/W4293355594","https://openalex.org/W2790375199","https://openalex.org/W2036985181","https://openalex.org/W2614223153","https://openalex.org/W2286775480","https://openalex.org/W4415477134","https://openalex.org/W2255882455"],"abstract_inverted_index":{"The":[0],"aim":[1],"of":[2,16,21,71,73,84,95,113,117,138,162],"this":[3,37],"study":[4,153],"is":[5,10,42],"to":[6,12,46,56,142,147,155,173],"determine":[7],"whether":[8],"it":[9,177],"possible":[11],"calculate":[13],"indicators":[14,70,103,139],"capable":[15],"measuring":[17],"the":[18,24,58,62,69,87,126,136,148,159],"social":[19,59,88,160],"performance":[20,60,161],"organisations":[22,129,163],"from":[23],"information":[25,89,127],"that":[26,128,180],"they":[27,181],"are":[28],"currently":[29],"communicating":[30],"in":[31,91,132,184],"their":[32,133,185],"sustainability":[33],"reports":[34],"(SR).":[35],"To":[36],"end,":[38],"a":[39,47,51,81,92,100,115,143,168],"three-step":[40],"methodology":[41],"proposed":[43],"and":[44,68,78,119,157,175],"applied":[45,141],"case":[48],"study.":[49],"As":[50,99],"starting":[52],"point,":[53],"11":[54],"frameworks":[55],"measure":[57,174],"at":[61],"organisational":[63],"level":[64],"have":[65,108],"been":[66,109],"reviewed":[67],"each":[72,112],"them":[74,166],"were":[75,121,140],"identified,":[76],"classified":[77],"grouped":[79,104],"into":[80,105],"common":[82],"set":[83,116,137],"categories.":[85],"Then,":[86],"communicated":[90],"representative":[93],"sample":[94],"SR":[96],"was":[97],"identified.":[98],"result,":[101],"42":[102],"9":[106],"categories":[107],"proposed.":[110],"For":[111],"them,":[114],"metrics":[118],"units":[120],"also":[122],"proposed,":[123],"based":[124],"on":[125,171],"commonly":[130],"use":[131],"SR.":[134,186],"Finally,":[135],"Spanish":[144],"organisation":[145],"belonging":[146],"energy":[149],"utilities":[150],"sector.":[151],"This":[152],"helps":[154],"assess":[156],"improve":[158],"by":[164],"providing":[165],"with":[167],"clear":[169],"guide":[170],"how":[172],"track":[176],"using":[178],"data":[179],"already":[182],"communicate":[183]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2022-11-04T00:00:00"}