Adopting the Materiality Principle in Sustainable Operations Management

Michel Leseure; David Bennett

doi:10.3390/su16156572

Adopting the Materiality Principle in Sustainable Operations Management

Michel Leseure^*, David Bennett

^*Corresponding author for this work

Operations and Service Management

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Abstract

This paper argues that operations management needs a commonly understood materiality principle to truly contribute to sustainability. A framework initially developed in international finance is generalized and used to model firms as borrowing resources from a common creditor, the environment, and to establish when a sustainable initiative is material in terms of impact. Our framework also solves the long-standing challenge of measuring impact at the level of an operations unit of analysis.

Original language	English
Article number	6572
Number of pages	17
Journal	Sustainability
Volume	16
Issue number	15
Early online date	31 Jul 2024
DOIs	https://doi.org/10.3390/su16156572
Publication status	Published - Aug 2024

Bibliographical note

Copyright © 2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons
Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).

Data Access Statement

Data are contained within the article.

Keywords

environmental impact
sustainable operations
materiality

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10.3390/su16156572Licence: CC BY 4.0

Leseure and Bennett_Adopting the Materiality Principle in Sustainable Operations Management
Copyright © 2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).
Final published version, 1.21 MBLicence: CC BY 4.0

Cite this

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Adopting the Materiality Principle in Sustainable Operations Management

Abstract

Bibliographical note

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Keywords

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