Essential environmental impact variables : A means for transparent corporate sustainabilityreporting aligned with planetary boundaries

• Despite numerous pledges to the contrary, corporate activities are inflicting environmental harm and are pushing the Earth system toward and beyond planetary boundaries. Several sustainability accounting frameworks exist, designed to track corporate environmental impacts through corporate reporting, and there is currently a push toward standardization of these. However, most sustainability accounting frameworks still fail to fully capture the connections between corporate activities and impacts, as they depart from what is important for the companies (materiality assessments) and often rely on relative metrics. Here, we propose 15 essential environmental impact variables (EEIVs), applicable to all sectors, based on absolute metrics and what is essential for staying within the planetary boundaries. We argue that standardization must rather depart from these underlying premises. By designing EEIVs for seven primary industries with large environmental footprints and demonstrating the operationality via the aquaculture sector, we show how EEIVs efficiently identify the most important corporate impact information while increasing transparency between companies and stakeholders, thus enabling external assessment of corporate sustainability.

Ämnesord

NATURVETENSKAP  -- Geovetenskap och miljövetenskap -- Miljövetenskap (hsv//swe)

NATURAL SCIENCES  -- Earth and Related Environmental Sciences -- Environmental Sciences (hsv//eng)

SAMHÄLLSVETENSKAP  -- Annan samhällsvetenskap -- Tvärvetenskapliga studier inom samhällsvetenskap (hsv//swe)

SOCIAL SCIENCES  -- Other Social Sciences -- Social Sciences Interdisciplinary (hsv//eng)

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