000162729 001__ 162729
000162729 005__ 20251017144613.0
000162729 0247_ $$2doi$$a10.1111/beer.70020
000162729 0248_ $$2sideral$$a145316
000162729 037__ $$aART-2025-145316
000162729 041__ $$aeng
000162729 100__ $$0(orcid)0000-0003-2717-8389$$aMarco-Fondevila, M.$$uUniversidad de Zaragoza
000162729 245__ $$aA Qualitative Analysis of Social Indicators in Highly Polluting Sectors: The Challenge for Multifaceted Standards in Emerging Economies
000162729 260__ $$c2025
000162729 5060_ $$aAccess copy available to the general public$$fUnrestricted
000162729 5203_ $$aThe institutional current effort to regulate and increase the quantity and quality of sustainability information reported by companies is undeniable. However, the growing complexity of sustainability reporting standards creates isolated compartments for each major dimension of sustainability, leaving aside their interconnectedness and combined impacts. Indeed, highlighting the social impact of environmental issues requires a different approach, based on multifaceted indicators, which the current reporting standards fail to provide. This paper proposes a tool to measure and report on the social impacts of environmental issues, based on the Social Life Cycle Assessment (S‐LCA). Choosing the freight transport sector as a transversal industrial sector linked to high environmental risks and social impact in terms of pollution, we perform a case study with representative companies, applying the S‐LCA methodology to assess the multifaceted social impacts of the sector in three different countries from three different continents, presenting particular socio‐economic and cultural conditions. Through in‐depth communication with the sector stakeholders in every country, we conclude that social indicators linked to the freight sector activity are not reflected in standard reporting, nor adjusted to the stakeholders' needs. Contributions of this study are relevant to scholars, policymakers, and practitioners with several recommendations for management practice related to the perceptions of social indicators when addressing the interests of various stakeholders in different countries, according to their priorities and business mindset.
000162729 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2023-146084OB-I00$$9info:eu-repo/grantAgreement/ES/DGA/S33-23R
000162729 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
000162729 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000162729 700__ $$0(orcid)0000-0003-1619-8042$$aMoneva, J. M.$$uUniversidad de Zaragoza
000162729 700__ $$0(orcid)0000-0001-7077-5352$$aScarpellini, S.$$uUniversidad de Zaragoza
000162729 700__ $$0(orcid)0000-0002-9416-7391$$aOsorio-Tejada, J. L.
000162729 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000162729 773__ $$g(2025), [21 pp.]$$tBusiness Ethics, Environment and Responsibility$$x2694-6416
000162729 8564_ $$s549241$$uhttps://zaguan.unizar.es/record/162729/files/texto_completo.pdf$$yVersión publicada
000162729 8564_ $$s2601904$$uhttps://zaguan.unizar.es/record/162729/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000162729 909CO $$ooai:zaguan.unizar.es:162729$$particulos$$pdriver
000162729 951__ $$a2025-10-17-14:18:23
000162729 980__ $$aARTICLE