2004
DOI: 10.1002/ep.10045
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Sustainable development performance assessment

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Cited by 30 publications
(17 citation statements)
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“…In any case, a key component of any corporate sustainability initiative will be the development of a corporate sustainability performance measurement system (SPMS). The notion of corporate sustainability performance measurement has been discussed by Atkinson (2000), Beloff et al (2004), Schwarz et al (2002), Szekely and Knirsch (2005), and Tanzil and Beloff (2006), among others. The closely related areas of environmental (see, for example, Olsthoorn et al 2001) and social (see, for example, Wood 2010) performance measurement have also been extensively discussed in the literature.…”
Section: Introductionmentioning
confidence: 98%
“…In any case, a key component of any corporate sustainability initiative will be the development of a corporate sustainability performance measurement system (SPMS). The notion of corporate sustainability performance measurement has been discussed by Atkinson (2000), Beloff et al (2004), Schwarz et al (2002), Szekely and Knirsch (2005), and Tanzil and Beloff (2006), among others. The closely related areas of environmental (see, for example, Olsthoorn et al 2001) and social (see, for example, Wood 2010) performance measurement have also been extensively discussed in the literature.…”
Section: Introductionmentioning
confidence: 98%
“…These objectives were generally referred to as three pillars or triple bottom line of sustainability (Earth Charter Initiative, 2000;Hardcastle and Waterman-Hoey, 2010). For instance, Beloff et al (2004) Research Laboratory of US Environmental Protection Agency suggested that sustainability occurs when we maintain or improve the material and social conditions for human health and the environment over time without exceeding the ecological capabilities that support them (Sikdar, 2003).…”
Section: Defining Sustainabilitymentioning
confidence: 99%
“…According Hediger (2000) sustainability is a normative concept which involves trade-offs among social, ecological and economic objectives, and is required to sustain the integrity of the overall system. Beloff et al (2004) sustainable development is a complex concept that encompasses the "triple bottom line": the economic, environmental, and social factors that affect the ability of an organization to survive and grow. The "bottom line" is a metaphor is often attributed to John Elkington, a co-founder and chair of SustainAbility LTD, UK, a sustainable business consultancy (Elkington 2004) arising from within the business lexicon that confers the ability to capture in a unique representation (a number) the effect of a multitude of separate actions (transactions) by systematically representing these actions using a common metric and summing the contributions (benefits) and detriments (costs).…”
Section: Systems Theorymentioning
confidence: 99%