The objective of this study is to analyze the measurability and interfirm comparability of sustainability performance through the qualitative content analysis of 12 sustainability reports of mining firms using the Global Reporting Initiative guidelines. The systematic comparison of information disclosed in 92 GRI indicators sheds light on the reasons underlying the impossibility of rigorously measuring and comparing the sustainability performance of firms from the same sector, which are supposed to be strictly following the same reporting guideline. These reasons include qualitative (...) aspects of sustainability, lack of compliance with GRI protocols, indicator contingency, ambiguous or incomplete information, data heterogeneity, and report opacity. The study makes it possible to return to the very notion of sustainability, its meaning, and flexible application by organizations. The results are discussed from three different theoretical perspectives, each of which proposes possible and complementary explanations of the main findings. (shrink)

This project was undertaken to develop a telelearning knowledge base aimed at making specialized telelearning knowledge accessible to non-specialized practitioners in the field. The challenge stems from a rationale related to a user-centered approach for the software design process, which is focused on learning in the context of professional practice, the bridge to be built between expert and practitioner knowledge, as well as the knowledge valorization of the latter. In order to take into account users and their situated actions, a (...) usage study was integrated in the analysis phase. This study allows the creation of procedural and contextual telelearning models, and also lists of needs. These results serve as a basis for formulating guidelines for the development of ontologies, for the design of the telelearning knowledge base user interface and telelearning knowledge base environmental description. This paper presents the guidelines and orientations derived from these models. (shrink)