Sustainability performance of corporations: comparison of assessment methods

被引：0
|
作者：
Baumgartner, R. J. [1 ]
机构：
[1] Univ Leoben, Leoben, Austria
来源：
ENVIRONMENTAL ECONOMICS AND INVESTMENT ASSESSMENT | 2006年 / 98卷
关键词：
sustainability assessment; sustainable development; corporate sustainability performance; sustainable value; integrated sustainability assessment; composite sustainable development index; Royal Dutch/Shell; BP Group;
D O I：
10.2495/EEIA060301
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The concept of sustainable development is of increasing importance for societies. Corporations play an essential role as relevant societal actors for the realization and implementation of sustainable development. Therefore it is necessary to assess the performance of corporations in the light of sustainable development. In this paper, basic methods and instruments for the assessment of corporate sustainability performance are compared. Sustainability assessments can be divided in two groups: the first group consists of methods based on monetary units, the second group consists of methods based on non-monetary units. The methods of sustainable value, composite sustainable development index and integrated sustainability assessment are discussed in detail and evaluated regarding the criteria applicability, contribution to basic goals of sustainable development, completeness and advantages/disadvantages. The methods are additionally used to assess the sustainability performance of BP and Royal Dutch/Shell Group.
引用
收藏
页码：307 / 316
页数：10
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