期刊
ACCOUNTING FORUM
卷 32, 期 4, 页码 288-302出版社
TAYLOR & FRANCIS LTD
DOI: 10.1016/j.accfor.2008.05.002
关键词
Corporate social responsibility (CSR); Decision-making; Key performance indicators (KPIs); Performance measurement; Sustainability; Sustainability reporting
资金
- UK Chartered Institute of Management Accountants (CIMA)
This paper examines the process of developing key performance indicators (KPIs) for measuring sustainability performance and the way in which sustainability KPIs are used in decision-making, planning and performance management. Interviews were conducted with personnel from four British and three Australian companies. The findings indicate that the organisations are integrating environmental indicators, and increasingly also social indicators, into strategic planning, performance measurement and decision-making including risk management. However, the sustainability issues on which our sample focus and the management operations on which they impact vary considerably. This has implications for the development of practice, voluntary guidelines and legislation. (C) 2008 Elsevier Ltd. All rights reserved.
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