Humanistic management posits the need for a values-driven ethical framework for enterprises. The sustainability paradigm represents such a framework and is widely accepted in business. By assessing their sustainability performance we contribute to transparency and public knowledge on the efforts undertaken by individual firms.
Assessing self-reported performance claims companies make in their sustainability reports enables us to evaluate their integrity. Reviewing actual performance in context with stakeholder requirements and expectations allows for establishing the ethical gravity of a company. In addition the comparison of companies within the same industry can help identify best practices in making future-oriented contributions.