Open AccessCorporate Environmental Sustainability – A Key Figure-Based Approach
Author(s) -
Sabrina Stern,
Sven Steck,
Stefan Waitzinger
Publication year - 2021
Publication title -
international journal of managing value and supply chains
Language(s) - English
Resource type - Journals
eISSN - 2230-7966
pISSN - 0976-979X
DOI - 10.5121/ijmvsc.2021.12302
Subject(s) - sustainability , corporate sustainability , sustainability organizations , key (lock) , business , process management , measure (data warehouse) , empirical research , accounting , environmental resource management , computer science , knowledge management , environmental economics , marketing , economics , ecology , mathematics , data mining , computer security , biology , statistics
This paper describes the rationale and the development of a structured digital approach for measuring corporate environmental sustainability using performance metrics. It is impossible to imagine today's age without the preservation of our environment, not even in the corporate environment. Currently, sustainability is mostly only rudimentarily considered in companies, mostly only with written down phrases on the website. This will no longer be sufficient in the future, which is why companies should record sustainability on a numerical basis. Based on the development of a workable concept for companies, a small empirical study was carried out, which can be used to numerically measure the sustainability performance of companies. Two utility analyses were completed. One of them was supplemented by expert interviews. Well-known practitioners from the business world were interviewed and asked for their assessment of ecological performance indicators. The result of the research is an indicator-based concept that can be applied in corporate practice to determine ecological sustainability performance.