2024
DOI: 10.1002/bse.3872
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Measuring corporate sustainability in its multidimensionality: A formative approach to integrate ESG and triple bottom line approaches

Silvia Cantele,
Stefano Landi,
Silvia Vernizzi

Abstract: Corporate sustainability is a multifaceted concept with different definitions and measures proposed by the literature and the standards. This study aims to develop and validate a scale of corporate sustainability implementation that can face the complexity and multidimensionality of the concept. Specifically, the scale was designed around four dimensions (governance, prosperity, planet, and people), a three‐level structure, and a formative approach. The scale validation process entailed the engagement of exper… Show more

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