Sustainable Corporate Development Measured by Intangible and Tangible Resources as Well as Targeted by Safeguard Subjects

Abstract The needed shift towards sustainable development in existing business processes can be achieved through the combination of the capital based approach and the life cycle sustainability assessment. This contribution performs an analysis and selection of assessment tools and indicators regarding the resources used in organisational processes and the life cycle of the products or services to measure the potential impacts on the environment and society. The relevance of intangible capital to improve the organisational sustainability performance as well as the expansion of the traditional dimensions of sustainability with the target of the six safeguard subjects: human health, social justice, ecosystem quality, financial stability, resource availability and man-made environment are integrated into a conceptual framework. This approach allows the development and implementation of strategies towards sustainable corporate development through a recommendation-based framework.

[1]  C. Borio,et al.  Asset Prices, Financial and Monetary Stability: Exploring the Nexus , 2002 .

[2]  Stefan Schaltegger,et al.  The Sustainability Balanced Scorecard as a Framework for Eco‐efficiency Analysis , 2005 .

[3]  F. Figge,et al.  Sustainable Value Added – Ein neues Maß des Nachhaltigkeitsbeitrags von Unternehmen am Beispiel der Henkel KGaA , 2004 .

[4]  Thomas Lindhqvist,et al.  Can We Take the Concept of Individual Producer Responsibility from Theory to Practice? , 2003 .

[5]  Erwin M. Schau,et al.  Towards Life Cycle Sustainability Assessment , 2010 .

[6]  J. oliver-solà.  Prosperity without Growth? – The transition to a sustainable economy , 2010 .

[7]  Methodische Grundlagen.  Die Nachhaltige Entwicklung in der Schweiz , 2004 .

[8]  Christian Herzig,et al.  Nachhaltigkeitsmanagement in Unternehmen: von der Idee zur Praxis: Managementansätze zur Umsetzung von Corporate Social Responsibility und Corporate Sustainability , 2007 .

[9]  M. Hammer,et al.  REENGINEERING THE CORPORATION: A MANIFESTO FOR BUSINESS REVOLUTION , 1995 .

[10]  J. Rockström,et al.  Policy: Sustainable development goals for people and planet , 2013, Nature.

[11]  Tim Jackson.  Live Better by Consuming Less?: Is There a “Double Dividend” in Sustainable Consumption? , 2005 .

[12]  Walter Kloepffer,et al.  Life cycle sustainability assessment of products , 2008 .

[13]  Jacquelin Burgess,et al.  Un)sustainable consumption , 2003 .

[14]  Robert C. Carlson,et al.  Modeling Sustainability in Product Development and Commercialization , 2008 .

[15]  What do we assess for a sustainable society from a manufacturing perspective , 2013 .

[16]  Un Environment Inclusive Green EconomyResources,et al.  Towards a Green Economy Pathways to Sustainable Development and Poverty Eradication, PART I: Investing in natural capital, Agriculture , 2017 .

[17]  M. Malone,et al.  Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower , 1997 .

[18]  D. Fuchs,et al.  Strong sustainable consumption governance – precondition for a degrowth path? , 2013 .

[19]  Don Clifton,et al.  Sustainable Business: Are We Heading in the Right Direction? , 2011 .

[20]  Thomas Lindhqvist.  Corporate management tools to address sustainability challenges - A reflection on the progress and difficulties experienced during the last decade , 2007 .

[21]  Matthias Finkbeiner,et al.  Life Cycle Sustainability Dashboard , 2012 .

[22]  Stefan Schaltegger,et al.  Carbon accounting for sustainability and management. Status quo and challenges , 2012 .

[23]  Jonathan M. Harris,et al.  Environmental and Natural Resource Economics: A Contemporary Approach , 2002 .

[24]  Christian Herzig,et al.  Nachhaltigkeitsmanagement in Unternehmen , 2002 .

[25]  Göran Finnveden,et al.  Best available practice regarding impact categories and category indicators in life cycle impact assessment , 1999 .