Sustainability performance measurement : an investigation into corporate best practices
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2013
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2556
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198 leaves
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b182009
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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National Institute of Development Administration. Library and Information Center
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Karun Kumar (2013). Sustainability performance measurement : an investigation into corporate best practices. Retrieved from: http://repository.nida.ac.th/handle/662723737/2911.
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Sustainability performance measurement : an investigation into corporate best practices
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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.
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Dissertation (Ph.D. (Development Administration))--National Institute of Development Administration, 2013