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The unrecognized future dimension of corporate sustainability assessment


Schneider, Anselm; Meins, Erika (2009). The unrecognized future dimension of corporate sustainability assessment. In: 4th CORE Conference 2009: The potential of Corporate Social Responsiblity (CSR) to suport the integration of core EU strategies., Berlin, Germany, 15 June 2009 - 16 June 2009.

Abstract

Companies play a central role on the way towards sustainable development. Over the last years, many approaches have emerged that attempt to measure companies’ contribution to sustainable development, i.e. corporate sustainability. Our analysis of existing approaches reveals two major shortcomings. First, value creation as a core condition for sustainability as well as for further contributions to economic sustainability is often ignored in these assessments. Second, existing approaches fail to differentiate between the actual contribution of a firm to sustainability on one hand and the structural and managerial measures aimed at attaining this contribution on the other hand. We argue that the implementation of sustainability oriented organizational structures and managerial instruments alone does not necessarily guarantee sustainability performance. In response to these shortcomings we put forward a generic framework for corporate sustainability assessment. Besides the dimension of current sustainability performance we introduce the notion of future-orientation of management as the second – and so far unrecognized – dimension of corporate sustainability assessment.

Abstract

Companies play a central role on the way towards sustainable development. Over the last years, many approaches have emerged that attempt to measure companies’ contribution to sustainable development, i.e. corporate sustainability. Our analysis of existing approaches reveals two major shortcomings. First, value creation as a core condition for sustainability as well as for further contributions to economic sustainability is often ignored in these assessments. Second, existing approaches fail to differentiate between the actual contribution of a firm to sustainability on one hand and the structural and managerial measures aimed at attaining this contribution on the other hand. We argue that the implementation of sustainability oriented organizational structures and managerial instruments alone does not necessarily guarantee sustainability performance. In response to these shortcomings we put forward a generic framework for corporate sustainability assessment. Besides the dimension of current sustainability performance we introduce the notion of future-orientation of management as the second – and so far unrecognized – dimension of corporate sustainability assessment.

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Additional indexing

Item Type:Conference or Workshop Item (Paper), refereed, original work
Communities & Collections:03 Faculty of Economics > Center for Corporate Responsibility and Sustainability
Dewey Decimal Classification:330 Economics
Language:English
Event End Date:16 June 2009
Deposited On:30 Jan 2010 00:54
Last Modified:06 Dec 2017 23:43
Free access at:Official URL. An embargo period may apply.
Official URL:http://www.core-conferences.net/conferencesview.aspx?id=15

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