Purpose The purpose of this paper is to present and analyze a case study on the design of a system of sustainable development indicators for an electric utility. Design/methodology/approach The case study is based on collaboration with an electric utility and consultation with external experts. A six‐step process was used to create the indicators: conduct a needs assessment; conduct process planning; develop a draft set of indicators; test and adjust the indicators; implement the indicators; and review and improve the indicators. Findings The case study demonstrates how existing projects impact the process of developing indicators. It highlights that any system of indicators must be linked to the business planning process. It shows how this may be accomplished through a design based on a hierarchical approach that also illustrates linkages between the indicators and incorporates existing measures. Research limitations/implications The first three steps of the indicator design process have been completed. Research on the remaining three steps is ongoing. Practical implications Applying the principles of sustainable development has become an essential part of doing business. This paper illustrates how sustainable development indicators may be developed and integrated with existing business infrastructure at an electric utility. Originality/value Even in companies with strong corporate responsibility programs, a key challenge is to construct meaningful indicators that are integrated with mainstream business systems. Although it is recognized that each situation is unique, this paper provides insight into the development of indicators within existing corporate infrastructures.
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Searcy et al. (2005) studied this question.