持续性
重要性(审计)
可持续性报告
可持续发展组织
利益相关者
社会可持续性
绩效衡量
环境资源管理
业务
碎片(计算)
过程管理
管理科学
工程类
计算机科学
环境科学
经济
营销
生态学
管理
哲学
生物
操作系统
美学
作者
Mariolina Longo,Matteo Mura,Chiara Vagnini,Sara Zanni
出处
期刊:Elsevier eBooks
[Elsevier]
日期:2021-01-01
卷期号:: 71-86
标识
DOI:10.1016/b978-0-12-823987-2.00010-6
摘要
Increased attention to environmental and social issues has spurred the demand for sustainability measurement theories and methodologies. By analyzing major research streams in the sustainability measurement literature, this chapter sheds light on the evolution of sustainability measurement research, the gaps triggering a fragmentation in the field, and the contributions that measuring sustainability provides to performance measurement and the management literature. We first detail the tools that companies can implement to assess the interplay between sustainability issues and stakeholders, such as stakeholder maps and materiality matrices. Then, we investigate the approaches and the metrics that companies adopt to develop a sustainable performance measurement system, along with sustainability reporting practices. Finally, we propose some emerging themes and future research trends on sustainability measurement.
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