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Sustainability performance measurement : an investigation into corporate best practices

by Karun Kumar

Title:

Sustainability performance measurement : an investigation into corporate best practices

Author(s):

Karun Kumar

Advisor:

Pairote Pathranarakul

Degree name:

Doctor of Philosophy

Degree level:

Doctoral

Degree discipline:

Development Administration

Degree department:

School of Public Administration

Degree grantor:

National Institute of Development Administration

Issued date:

2013

Digital Object Identifier (DOI):

10.14457/NIDA.the.2013.11

Publisher:

National Institute of Development Administration

Abstract:

The concept of sustainable development has emerged as a key guiding principle and action agenda for all forms of environmental management, economic development and social justice. The much professed “triple bottom line” TBL (Financial, Social, and Environmental) has its proponents and detractors who argues whether holding corporations accountable to economic prosperity, social justice, and environmental quality, constitutes progress. International businesses often have improved performance when they include their social, ethical and environmental responsibilities in business planning–their corporate and social responsibility. The “value” concept and sustainability is all the more relevant today when the world economy is reeling in deep economic crisis. This research is an attempt to explore and explain Sustainability Performance Measurement (SPM) based on environmental values and indicators (Energy, Water, Emission, Waste and Recycling) that is measuring the immeasurable and that has implications and consequences for corporate governance in particular, and more generally for the economy, business and society. It is an attempt to find the gap and get the insight of corporate intentional and consequential actions within and beyond regulatory framework. This study assessed five environmental indicator measurements of 80 corporations using the sustainable value approach. The objectives of the study are to examine forces and explore factors that shape the strategic initiative for sustainability performance and compare sustainability performance evaluation and practices of corporation within Economic, Social and Environmental dimensions. The study used a qualitative approach, using a mix investigative and content analysis as research strategy to develop insight into sustainability performance measurement practices of Corporations. The scope of this study extended to large number of Corporations leading in sustainability practices and not limited to any geographical region. The study found significant inconsistencies and gaps among company data undermining the comparability of this information as Corporations approach reporting in differing ways. This is of importance to policy making, lack an accurate picture of the landscape, particularly acute in areas such as climate change, that are of rapidly increasing importance in terms of value creation and integration. The issue of sustainability poses a value proposition that is inflicted by a measurement challenge. The challenge is to redefine the conventional economic system that is designed to avoid paying for any external (environmental and social) cost. The paradigm shift would require harnessing the financial firepower of global corporations to create a robust incentive structure and integrated approach through value creation. A strategic model is proposed for value creation and effectively measuring in integrated sustainability performance.

Description:

Dissertation (Ph.D. (Development Administration))--National Institute of Development Administration, 2013

Keyword(s):

Sustainability Performance Measurement

Resource type:

Dissertation

Extent:

198 leaves

Type:

Text

File type:

application/pdf

Language:

eng

Rights:

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

URI:

http://repository.nida.ac.th/handle/662723737/2911
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ทรัพยากรสารสนเทศทั้งหมดในคลังปัญญา ใช้เพื่อประโยชน์ทางการเรียนการสอนและการค้นคว้าเท่านั้น และต้องมีการอ้างอิงแหล่งที่มาทุกครั้งที่นำไปใช้ ห้ามดัดแปลงเนื้อหา และทำสำเนาต่อ รวมถึงไม่ให้อนุญาตนำไปใช้ประโยชน์เพื่อการค้า ไม่ว่ากรณีใด ๆ ทั้งสิ้น



This item appears in the following Collection(s)

  • GSPA: Dissertations [409]

Except where otherwise noted, content on this site is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International license.

Copyright © National Institute of Development Administration | สถาบันบัณฑิตพัฒนบริหารศาสตร์
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Except where otherwise noted, content on this site is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International license.

Copyright © National Institute of Development Administration | สถาบันบัณฑิตพัฒนบริหารศาสตร์
Library and Information Center | สำนักบรรณสารการพัฒนา
Email: NIDAWR@nida.ac.th    Chat: Facebook Messenger    Facebook: NIDAWisdomRepository
 

 

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