Change search
ReferencesLink to record
Permanent link

Direct link
The crippled bottom line: Measuring sustainability
Uppsala universitet.
Karlstad University, Faculty of Economic Sciences, Communication and IT. (Centrum för Tjänsteforskning/SAMOT)
Luleå University of Technology.
2014 (English)In: Conference proceedings 2014 Performance management association conference: Designing the high-performing organization / [ed] Andy Neely, Rick Edgeman, Jacob Eskildsen, 2014Conference paper (Refereed)
Abstract [en]

Purpose

Global development is not sustainable. Yet, both academia and practitioners are struggling with making sense of what sustainable development is. Sustainability can be assessed in the dimensions Profit, Planet and People. One of the problems with the approach is that these dimensions cannot be added while there are conflicting priorities. Another problem is that performance seldom is related to global system boundaries. The purpose of this paper is to study how sustainability on an organizational level could be operationalized while being linked to global boundaries.

 

Methodology

Sustainable Development and sustainability definitions are reviewed to identify main stakeholders. Main processes required for sustainability are identified based on People and Planet as stakeholders. People value defined as utility is compared to Planet harm as carbon emissions and People harm as prices of products. The proposed theoretical concept is examined on the business level looking at the process of providing housing and cement manufacturing.

 

Findings

The relative indicators with focus on People utility compare to Planet and People harm seem to be relevant for measuring the level of sustainability.

 

Practical implications

The practical implications of the results could be important in that the proposed approach with relative indicators linked to global limits could help companies work with sustainability.

 

Originality

In spite of the inherent logic of adjusting consumption to existing means there is little written about the practical implications for organizations.

 

Keywords: Sustainability reporting; Sustainability KPI; Triple Bottom Line; Profit-People-Planet; Eco Efficiency; Relative KPI; Value per harm.

 

Research paper

Place, publisher, year, edition, pages
2014.
Keyword [en]
Sustainability reporting; Sustainability KPI; Triple Bottom Line; Profit-People-Planet; Eco Efficiency; Relative KPI; Value per harm
National Category
Social Sciences
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-33645OAI: oai:DiVA.org:kau-33645DiVA: diva2:746235
Conference
2014 PMA Performance management association conference - Designing the high-performing organization, 25-27 June, Aarhus Denmark
Available from: 2014-09-12 Created: 2014-09-12 Last updated: 2015-07-08Bibliographically approved

Open Access in DiVA

No full text

Other links

http://icoa.au.dk/fileadmin/ICOA/PMA2014/PMA_2014_Conference_Proceedings.pdf

Search in DiVA

By author/editor
Johnson, Mikael
By organisation
Faculty of Economic Sciences, Communication and IT
Social Sciences

Search outside of DiVA

GoogleGoogle Scholar

Total: 394 hits
ReferencesLink to record
Permanent link

Direct link