Sustainability Performance Of Corporations:
Comparison Of Assessment Methods
Author(s)
R. J. Baumgartner
Abstract
The concept of sustainable development is of increasing importance for societies.
Corporations play an essential role as relevant societal actors for the realization
and implementation of sustainable development. Therefore it is necessary to
assess the performance of corporations in the light of sustainable development.
In this paper, basic methods and instruments for the assessment of corporate
sustainability performance are compared. Sustainability assessments can be
divided in two groups: the first group consists of methods based on monetary
units, the second group consists of methods based on non-monetary units. The
methods of sustainable value, composite sustainable development index and
integrated sustainability assessment are discussed in detail and evaluated
regarding the criteria applicability, contribution to basic goals of sustainable
development, completeness and advantages / disadvantages. The methods are
additionally used to assess the sustainability performance of BP and Royal
Dutch/Shell Group.
Keywords: sustainability assessment, sustainable development, corporate
sustainability performance, sustainable value, integrated sustainability
assessment, composite sustainable development index, Royal Dutch/Shell, BP
Group
1 Introduction
Assessing the sustainability performance of corporations is an important aspect
within the transition of societies towards the principles of sustainable
development. In this paper three methods are presented. Sustainable value is
based on monetary units and assesses the value a company creates by using
resources compared to a benchmark. Composite sustainable development index
Keywords
sustainability assessment, sustainable development, corporate
sustainability performance, sustainable value, integrated sustainability
assessment, composite sustainable development index, Royal Dutch/Shell, BP
Group
Related Book
Other papers in this volume
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