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首页> 外文会议>International Conference on Environmental Economics and Investment Assessment; 2006; Mykonos(GR) >Sustainability performance of corporations: comparison of assessment methods
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Sustainability performance of corporations: comparison of assessment methods

机译：企业的可持续发展绩效：评估方法的比较

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摘要

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.
机译：可持续发展的概念对社会越来越重要。在实现和实施可持续发展方面，公司作为相关的社会行为者起着至关重要的作用。因此，有必要根据可持续发展来评估公司的绩效。本文比较了评估企业可持续发展绩效的基本方法和手段。可持续性评估可分为两组：第一组包括基于货币单位的方法，第二组包括基于非货币单位的方法。详细讨论了可持续价值，综合可持续发展指数和可持续发展综合评估的方法，并就标准的适用性，对可持续发展基本目标的贡献，完整性和优点/缺点进行了评估。这些方法还用于评估BP和Royal Dutch / Shell Group的可持续性表现。

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