Accounting and Statistical Analyses for Sustainable Development
Accounting and Statistical Analyses for Sustainable Development
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可持续发展的会计和统计分析
DOI：
10.1007/978-3-658-33246-4
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发表时间：
2021
期刊：
影响因子：
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通讯作者：
C. Lemke
中科院分区：
文献类型：
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作者：
C. Lemke
在这份开放获取出版物中，Claudia Lemke通过进行方法论和实证研究，开发了一个全面的多层次可持续发展指数（MLSDI），该指数适用于微观、中观和宏观对象。多层面的可比性至关重要，因为只有微观和中观目标做出贡献，宏观层面的可持续发展目标才能实现。作者表明，一种新的信息理论算法优于建立多元统计加权方法，如主成分分析（PCA）。MLSDI克服了以前可持续发展指数在方法上的进一步缺陷，避免了误导管理和政治决策。
In this Open Access publication Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research. Multi-level comparability is crucial because the Sustainable Development Goals (SDGs) at macro level can only be achieved if micro and meso objects contribute. The author shows that a novel information-theoretic algorithm outperforms established multivariate statistical weighting methods such as the principal component analysis (PCA). Overcoming further methodological shortcomings of previous sustainable development indices, the MLSDI avoids misled managerial and political decision making.