Table 3 Main features of the complexity... | Emerald Publishing

Table 3

Main features of the complexity related to the monitoring sustainability KPIs

Main features	Quotes from interviews	Interviewed
Data types	“We set out to define a compliance framework with new procedures and policies that protect our employees and external stakeholders on their rights; however, for the human rights policy, for example, what is the indicator? The absence of human rights violations by the firm? We are not sure. We are trying to include new indicators that are more expressive and do some due diligence and risk assessment”	GRSO, Interview C
Data types	“Looking forward, this may require a management system similar to cost accounting. Just as business costs are measured, so are CO2 emissions monitored because they require an inventory equivalent to an income statement and will increasingly require fair and comprehensive measurement”	HCM, Interview D
Regulations	“We always keep an eye on regulations because you cannot change the firm’s way of monitoring and collecting data every time they change; you always have to be flexible to deal with new regulations”	CSD, Interview B
Outcomes	“The difficulty lies in asking how many tons of CO2 a given action brings. We are aware that an impact will be generated, we trust, but we do not know its actual value. Further work needs to be done”	HCM, Interview D

Main features	Quotes from interviews	Interviewed
Data types	“We set out to define a compliance framework with new procedures and policies that protect our employees and external stakeholders on their rights; however, for the human rights policy, for example, what is the indicator? The absence of human rights violations by the firm? We are not sure. We are trying to include new indicators that are more expressive and do some due diligence and risk assessment”	GRSO, Interview C
Data types	“Looking forward, this may require a management system similar to cost accounting. Just as business costs are measured, so are CO2 emissions monitored because they require an inventory equivalent to an income statement and will increasingly require fair and comprehensive measurement”	HCM, Interview D
Regulations	“We always keep an eye on regulations because you cannot change the firm’s way of monitoring and collecting data every time they change; you always have to be flexible to deal with new regulations”	CSD, Interview B
Outcomes	“The difficulty lies in asking how many tons of CO2 a given action brings. We are aware that an impact will be generated, we trust, but we do not know its actual value. Further work needs to be done”	HCM, Interview D

Source(s): Authors’ own creation