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首页> 外文期刊>Journal of Cleaner Production >Sustainability impact assessment of start-ups - Key insights on relevant assessment challenges and approaches based on an inclusive, systematic literature review
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Sustainability impact assessment of start-ups - Key insights on relevant assessment challenges and approaches based on an inclusive, systematic literature review

机译：初创企业的可持续性影响评估 - 基于包容性，系统文献综述的相关评估挑战与方法的关键见解

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摘要

It is widely accepted in research and practice that sustainable entrepreneurship and start-ups play a key role in accelerating the transformation of society and business towards a sustainable development. Nevertheless, decision makers in politics, society and business will not advocate sustainability as an essential part of entrepreneurial actions if proof of a tangible contribution in the form of an assessable sustainability impact is missing. So far, no overview of assessment approaches that would allow for assessing the sustainability impact of start-ups exists. Neither is there common understanding in research of start-up specific assessment challenges. This study applies sustainability impact assessment to the characteristics of start-ups and identifies relevant assessment approaches through an inclusive, systematic literature review. The study contributes to the research domains of sustainable entrepreneurship as well as sustainability accounting and assessment by elaborating assessment challenges specific to start-ups and presenting solutions for dealing with such challenges. Furthermore, future research initiatives in the area of assessing the sustainability impact of start-ups are supported through the identification of research gaps and future research opportunities. Linked to this, practitioners will benefit from the resulting overview of 23 interesting assessment approaches and the detailed presentation of managerial conclusions regarding the sustainability impact assessment of start-ups. (C) 2020 Elsevier Ltd. All rights reserved.
机译：在研究和实践中，可持续创业和初创企业在加快社会和业务转变对可持续发展方面发挥关键作用的关注和实践得到了广泛的研究和实践。尽管如此，如果缺少可评估的可持续性影响的形式，则政治，社会和业务中的决策者将不会作为创业行动的重要组成部分作为创业行动的重要组成部分。到目前为止，尚无允许评估初创企业可持续性影响的评估方法概述。在启动特定评估挑战的研究中也没有共同理​​解。本研究将可持续性影响评估适用于初创企业的特征，并通过包容性系统的文献综述确定相关评估方法。该研究有助于通过阐述特定于初创企业的评估挑战，并提出处理此类挑战的解决方案，有助于可持续创业的研究领域以及可持续性核算和评估。此外，通过确定研究差距和未来的研究机会，支持评估初创性的可持续性影响的未来研究举措。与此联系，从业者将受益于此由此产生的23项有趣的评估方法以及关于初创性的可持续性影响评估的管理结论的详细介绍。 （c）2020 elestvier有限公司保留所有权利。

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