Integrating the Planetary Boundaries Framework into Corporate Sustainability Reporting : An explorative study defining a Planetary Boundary based framework for Information Communication Technology Providers

Abstract: Climate change is often the main environmental focus in corporate sustainability reporting, but corporations’ impacts stretch further, making it is necessary to consider additional aspects such as biodiversity, freshwater scarcity, and pollution. While some studies aiming to downscale the planetary boundary framework onto smaller settings does exist, literature for company scales is scarce. This degree project aimed to explore how the planetary boundary framework can be integrated to complement current sustainability reporting practices. More specifically this was done by associating the planetary boundaries control variables with reportable proxies that can be applied as a basis for a more comprehensive approach to the environmental sustainability focus of companies. Next, and based on those proxies, an overall reporting structure was developed, followed by the performance of a case study where the current data gaps and enhancement necessities of Ericsson’s direct operation were assessed. This study does not consider the safe operating spaces of the planetary boundaries and will thus not elucidate whether a company is doing enough but rather help companies monitor the change in the suggested proxies over time. This study is based on data collected through an extensive literature review, interviews, and workshops with employees from Ericsson, Houdini Sportswear and Future Earth. The literature review identified nine studies that has previously defined proxies for local settings, which laid the foundation for fourteen reportable proxies. Further, the reporting structure provides an indication of which company activities are relevant for the proxies and suggests the associated granularity. The spatiality of the proxies differs, ranging from global to local settings and the temporality varies from annual to seasonal measurements. Some proxies are furthermore recommended to include additional assessments to expand the context and outcome of the proxies. The granularity of data currently gathered by Ericsson needs to be refined and complemented with additional measurements before applying the proxies. The holistic perspective of the planetary boundary framework and the lack of previous research causes uncertainties that should be addressed before applying the suggested reporting structure. Additional research is necessary to cover the supply and value chains of operations, which is likely to cause a significant share of the environmental impact.