The Process Analysis Method of selecting indicators to quantify the sustainability performance of a business operation
The Process Analysis Method of selecting indicators to quantify the sustainability performance of a business operation
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DOI：
10.1016/j.jclepro.2010.07.012
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发表时间：
2010-11
影响因子：
11.1
通讯作者：
A. C. Tahir;R. Darton
中科院分区：
文献类型：
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作者：
A. C. Tahir;R. Darton
本文介绍了一种评估商业活动可持续性程度的方法，即与其特定活动的可持续性影响有关的指标。过程分析法考虑了环境、经济和人力/社会资本三个领域对资本的影响。它被发现，使用布伦特兰定义的可持续性，这些影响可以与两个业务的角度：（1）资源效率，衡量自然，金融，人力和社会资本的转换的有效性;（2）公平的利益，描述如何公平的利益和利益的变化在三个领域之间的利益相关者分配。该方法要求在适当定义的系统边界内对企业活动进行全面审查，以便对影响资本价值储存的活动进行盘点;这些影响与企业观点有关。这些活动对利益攸关方的影响被确定，那些被认为是重要的是由问题来描述的：这些问题决定了指标的选择，其值由度量给出。因此，该方法能够为特定业务运营制定一套全面的可持续发展指标和度量标准。这套指标将与具有类似活动的企业的指标相类似，因此这一方法便于进行比较和设定基准。此外，通过分析，可以追溯到特定业务流程的特定指标的价值，这对指导补救行动特别有帮助，因为方法将原因与结果联系起来。
This paper describes a method for assessing the degree of sustainability of a business operation, in terms of indicators related to the sustainability impacts of its particular activities. The Process Analysis Method considers the impact on the capital residing in the three domains: the environment, the economy and the domain of human/social capital. It is found, using the Brundtland definition of sustainability, that these impacts can be related to two business perspectives: (1) Resource efficiency, which measures the effectiveness of conversion of natural, financial, human and social capital; (2) Fairness in benefit which describes how fairly the benefits and disbenefits of changes in the three domains are distributed amongst stakeholders. The method requires a complete review of the activities of the business within an appropriately defined system boundary, in order to make an inventory of activities which affect the capital stores of value; those effects are found to relate to the business perspectives. The effects of these activities on stakeholders are identified, and those which are deemed to be significant are characterised by issues: these determine the selection of indicators whose values are given by metrics. The methodology thus enables the development of a comprehensive set of sustainability indicators and metrics for the particular business operation. The set of indicators will be similar for businesses with similar activities, so the methodology facilitates comparison and benchmarking. Further, the value of a particular indicator can be traced back through the analysis to a particular business process, which is especially helpful in guiding remedial action, since cause is linked to effect by the method.