A METHODOLOGY OF SUSTAINABILITY ACCOUNTABILITY AND MANAGEMENT : FOR INDUSTRIAL ENTERPRISES

ISBN-13: 9783639176230 / Angielski / Miękka / 2009 / 180 str.

Wang Ling

Opis

Corporate sustainability refers to business strategies that create long-term shareholder value while embracing opportunities and managing risks in order to add social and environmental values to external stakeholders as well. Although theoretical possibilities and generic business cases indicate that strategies improving environmental and social performance can increase shareholders value as well, the absence of sustainability accounting methods hinders most companies commitment to sustainability. To address this need, this research develops a methodology of performance evaluation to account the values and costs of corporate sustainability strategies in the framework of the Triple Bottom Line . This methodology can help generate ideas combined with an evaluation of the stakeholder value impacts with which to compare alternatives, refine initiatives, and establish performance targets. It sheds valuable light on the accountability of external values and costs that are not captured by traditional financial methods.

O autorze

Ling Wang is a Ph. D. of Industrial Engineering from the State
University of New York at Buffalo of the United States. She
completed her M.S. at the Operations Research Lab, Chinese
Academy of Sciences and received her B.S. from University of
Science and Technology of China.