Sustainability performance measurement : an investigation into corporate best practices

dc.contributor.advisorPairote Pathranarakulth
dc.contributor.authorKarun Kumarth
dc.descriptionDissertation (Ph.D. (Development Administration))--National Institute of Development Administration, 2013th
dc.description.abstractThe 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
dc.format.extent198 leavesth
dc.publisherNational Institute of Development Administrationth
dc.rightsThis work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
dc.subjectSustainability Performance Measurementth
dc.titleSustainability performance measurement : an investigation into corporate best practicesth
dc.typetext--thesis--doctoral thesisth
mods.physicalLocationNational Institute of Development Administration. Library and Information Centerth of Public Administrationth Administrationth Institute of Development Administrationth of Philosophyth
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