The Role of Indicators in Integrating Process of Sustainability into Corporate Activities: Case Studies of Japanese Companies
The Role of Indicators in Integrating Process of Sustainability into Corporate Activities: Case Studies of Japanese Companies
复制标题
指标在将可持续发展融入企业活动过程中的作用：日本企业的案例研究
DOI：
10.1142/9789811201707_0001
复制
发表时间：
2019
期刊：
影响因子：
--
通讯作者：
Kokubu Katsuhiko
中科院分区：
文献类型：
--
作者：
Kitada Hirotsugu;Kokubu Katsuhiko
随着考虑投资者意见的信息披露程序的增加，公司已将可持续性纳入其业务。公司不仅报告可持续性与商业活动之间的关系，还使用关键绩效指标（KPI）来报告目标和结果。选择何种管理指标和选择管理目标的标准与公司寻求与社会和环境建立何种关系有关。在战略层面--比如在对外报告中--已经尝试将可持续性纳入企业活动，但将其转化为组织活动需要在管理体系层面进一步整合（Gond等人2012年）。在这个过程中，使用
Amid an increase in information disclosure processes that consider the views of investors, companies have been embedding sustainability into their business. Rather than just reporting on the relation between sustainability and business activities, firms have also been using key performance indicators (KPIs) to report on targets and results. Decisions on the kind of management indicators selected and the kind of criteria used to select management targets are linked to the kind of relationship the company seeks to build with its society and environment. At the strategic level—such as in external reporting—attempts have been made to integrate sustainability into corporate activities, but translating this into organizational activities requires further integration at the management system level (Gond et al., 2012). In this process, the use of