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An institutional understanding of triple bottom line evaluations and the use of social and environmental metrics

机译:对三重底线评估以及社会和环境指标的使用的机构理解

摘要

Measuring social and environmental metrics of property is necessary forudmeaningful triple bottom line (TBL) assessments. This paper demonstratesudhow relevant indicators derived from environmental rating systems provide forudreasonably straightforward collations of performance scores that supportudadjustments based on a sliding scale. It also highlights the absence of audcorresponding consensus of important social metrics representing the third legudof the TBL tripod. Assessing TBL may be unavoidably imprecise, but if valuersudand managers continue to ignore TBL concerns, their assessments may soonudbe less relevant given the emerging institutional milieu informing and reflectingudbusiness practices and society expectations.
机译:进行有意义的三重底线(TBL)评估,必须测量财产的社会和环境指标。本文展示了 ududing来自环境评级系统的相关指标如何以合理的方式直接整理绩效得分,以支持基于滑动量表的 u003d u003b u003b调整。它还强调了代表TBL三脚架第三腿的重要社会指标缺乏相应的共识。评估TBL可能不可避免地不精确,但是如果估值师/管理人员继续忽略TBL的关注,鉴于新兴的机构环境告知并反映了 udbusiness实践和社会期望,他们的评估可能很快会变得不那么重要。

著录项

  • 作者

    Kimmet P; Boyd T;

  • 作者单位
  • 年度 2004
  • 总页数
  • 原文格式 PDF
  • 正文语种 {"code":"en","name":"English","id":9}
  • 中图分类

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