GROUP PRESENTATION - SUSTAINABILITY MANAGEMENT INSTRUMENTS
10%
Your group will present on a sustainability management instruments, taking on an either one
of two roles. One group is responsible for describing the key features of the instrument as
well as its benefits, and the other is responsible for critically assessing them and discussing
their potential shortcomings. Roles, as well as the sustainability management instruments,
will be designated to each group. Please make sure to answer the listed questions for your
role carefully.
Presentations are to be 5 minutes long – short and concise, focusing on big ideas – and at
least two group members must speak. Questions can be asked of any group members. The
presentation should be uploaded to Mycourses by noon of the date of the presentation
session.
Instruments
Instrument
group
ISO 14001
What is the instrument about?
I.e. its purpose
What are the sustainability
benefits of the instrument?
SASB
Standards
What elements / processes does
it consist of?
What are the business benefits
of the instrument?
SA8000
What does it take for a business
to adopt/use the instrument?
What type of costs are involved
in this?
What are the potential
downsides and unintended
consequences
of
the
instrument?
GRI
presentation
Reflection group
You will be divided into two different groupings: Instrument presentation groups and
Reflection groups. Each grouping will have a total of ten presentation (2 roles for each of the
5 instruments) as comments afterwards. The group designations will be provided after the
groups have been finalized.
ISO
14001
SASB
SA8000
GRI
Room 1 (?)
Room 2 (?)
Instrument Reflection Instrument
team
team
team
1
2
9
Room 3 (?)
Reflection Instrument Reflection
team
team
team
10
18
19
3
5
7
12
15
17
4
6
8
11
13
16
20
22
24
21
23
A. READINGS FOR THE SESSION
MANDATORY FOR ALL:
 Behnam, M., & MacLean, T. (2011). Where is the accountability in international
accountability standards? A decoupling perspective. Business Ethics Quarterly, 1(1),
45–72.
 van Bommel K, Rasche A, Spicer A. From Values to Value: The Commensuration of
Sustainability Reporting and the Crowding Out of Morality. Organization &
Environment. April 2022. doi:10.1177/10860266221086617
Supplementary articles, depending on group:
 ISO 1401:
o Boiral. (2011). Managing with ISO Systems: Lessons from Practice. Long
Range Planning, 44, 197-220
 SA8000:
o Boiral, O., Heras-Saizarbitoria, I., Testa, F., 2017. SA8000 as CSR-Washing?
The Role of Stakeholder Pressures. Corporate Social Responsibility and
Environmental Management 24, 57–70. https://doi.org/10.1002/csr.1391

SASB Standards:
o Busco, C., Consolandi, C., Eccles, R.G. and Sofra, E. (2020), A Preliminary
Analysis of SASB Reporting: Disclosure Topics, Financial Relevance, and the
Financial Intensity of ESG Materiality. Journal of Applied Corporate Finance,
32: 117-125. https://doi.org/10.1111/jacf.12411