Abstract
Managing organisational sustainability is complex, with multiple aspects including decarbonisation, sustainable finance, management of material flows and waste, to reduce harmful impacts and integrate sustainable approaches into business strategy. To improve sustainability, organisations must measure and manage the impacts of operations on the environment and society. This empirical study featuring case studies in the UK and Sri Lanka, examines the economic, environmental and social activities of company operations in the tea sector to evaluate and compare sustainability performance. The Triple Bottom Line (TBL) approach is expanded through a holistic sustainability framework proposed in this study, to support organisational sustainability measurement. We propose a ‘7E’ sustainability model that measures activities across seven operational areas of the organisation to create an overall sustainability score for benchmarking that aids sustainability improvements with an interconnected approach. The model supports organisations to identify savings, explore greener materials and energy choices through detailed insights and allows for ranking and comparison of companies using a sustainability index. A mixed methods approach is used to provide an analysis that offers granularity and comparability for sustainability strategy. Best practices from case studies, insights arising from the analysis of company surveys, interviews and employee surveys provide useful information on sustainability performance and decarbonisation progress. This research demonstrates the use of the 7E model as a practical tool for managers and organisations to improve sustainability management.
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•A holistic framework for corporate sustainability measurement•Case studies of tea sector provide useful insights into sustainability approaches•7E model provides a benchmark for corporate sustainability performance in SMEs and large companies•A sustainability framework that measures net zero actions, materials management and sustainability strategies•Corporate sustainability measurement includes Sri Lankan companies in a developing country context