Abstract Sustainability assessment is a key method that offers a platform from which the private sector can implement systematic processes to address sustainability. While this presents a unique opportunity for broadening the use of sustainability assessments, this is constrained by the lack of commonly accepted processes and little empirical evidence on private sector practices. This study directly engages with this dilemma, examining the initiation step of the sustainability assessment from a procedural framework perspective. A multiple case study approach is utilised with semi-structured interviews of 32 respondents from nine multinational enterprises operating in the manufacturing industry of Indonesia. Findings indicate the initiation step is initially directed by regulatory compliance, with organisations using checklists based on mandatory sustainability issues to consider. The majority of organisations go beyond this compliance approach, however, with the role of the headquarters directing these organisations to more holistically consider sustainability issues through the use of established lists and materiality analysis. This is informed through headquarter commitments to voluntary international standards and global sustainability guidelines, which have translated into corporate practice through established policies and procedures. These findings highlight the importance of an emerging trend for the private sector to undertake voluntary activities beyond the regulatory context of the country they are operating within, and guided by corporate codes of conduct, when undertaking sustainability assessments.

中文翻译：

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启动可持续性评估：从程序角度的实践见解

摘要 可持续性评估是一种关键方法，它提供了一个平台，私营部门可以从中实施系统性流程来解决可持续性问题。虽然这为扩大可持续性评估的使用提供了一个独特的机会，但由于缺乏普遍接受的流程和私营部门实践的经验证据很少，这受到了限制。本研究直接涉及这一困境，从程序框架的角度检查可持续性评估的启动步骤。使用多案例研究方法对来自印度尼西亚制造业的九家跨国企业的 32 名受访者进行半结构化访谈。调查结果表明启动步骤最初是由监管合规性指导的，与使用基于强制性可持续性问题的检查清单的组织一起考虑。然而，大多数组织超越了这种合规方法，总部的作用是指导这些组织通过使用既定清单和重要性分析更全面地考虑可持续性问题。这是通过总部对自愿性国际标准和全球可持续发展准则的承诺来实现的，这些承诺已通过既定的政策和程序转化为企业实践。这些调查结果强调了私营部门在进行可持续性评估时在其所在国家/地区的监管范围之外开展自愿活动并以公司行为准则为指导的新兴趋势的重要性。