Archive: December2016

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A Sustainability Performance Assessment Tool: The SPA System

By Dorothy Paun, Shannon Bray, Tomoki Yamaguchi and Simiao You

Stakeholders have become increasingly vocal about companies’ sustainability impacts, and corporations have responded by issuing sustainability reports that discuss and gauge performance metrics for a variety of social and environmental dimensions. These corporate sustainability reports are public domain and contain a wealth of longitudinal data that could be used by stakeholders, including educators and students. However, these reports appear to be vastly underutilized due to insufficient knowledge of and skills for assessing corporate sustainability information. This article presents the SPA (Sustainability Performance Assessment) System (Paun 2015), an educational tool for mentoring students in corporate sustainability performance research. The Global Reporting Initiative’s (GRI) G4 framework forms the model underlying SPA. A student learning outcomes survey reported that 96% of the respondents said the SPA System reduced sustainability report complexity through enhancing their sustainability knowledge and/or analytical skills. More specifically, student feedback indicated an increased understanding of sustainability both as a concept and from a business perspective, and the improved ability to assess and compare corporate sustainability performance based on sustainability report information and data.

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