Journal
JOURNAL OF BUSINESS ETHICS
Volume 44, Issue 2, Pages 149-158Publisher
KLUWER ACADEMIC PUBL
DOI: 10.1023/A:1023343614973
Keywords
corporate sustainability indicators; key performance indicators (KPI's)
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More and more businesses are aligning their activities with the principles of sustainable development. Therefore they need to adapt their ways of measuring corporate performance. However, it includes issues which may be outside the direct control of the organisation, that are difficult to characterise and often are based on value judgements rather than hard data. The difficulty in measuring performance is further complicated by the fact that many corporations have a complex organisational structure, with different business streams, functions and projects. This paper has used two case studies to explore how the appropriate use of indicators can be a powerful tool in addressing the sustainability of businesses both at a corporate wide level and at a project level.
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