Key aspects in the social dimension of sustainability for assessment and reporting

Abstract

The development of various social sustainability frameworks, such as GRI and SA8000, has presented challenges for practitioners, including non-governmental organizations, businesses, and academics, as they must navigate overlapping standards, inconsistent terminology, and unclear definitions when assessing and reporting social aspects. Additionally, the lack of focus on the broader value chain perspective further complicates these challenges. This study uses a mixed-method approach, combining word frequency and contextual analysis with thematic analysis to identify key aspects embedded in social sustainability assessment and reporting tools (SARTs) from a value chain perspective. The findings result in a baseline framework that supports more consistent and comprehensive social sustainability assessment and reporting (SAR), and can be applied regardless of sector, product, or context. This baseline helps practitioners navigate the fragmented landscape of existing tools. While not all key aspects may be universally applicable depending on the specific purpose or scope of reporting, the framework provides a foundational reference for more holistic and adaptable social SAR.