RT Article
T1 Industry Specific Sustainability Benchmarks: An ECSF Pilot Bridging Corporate Sustainability with Social Responsible Investments
JF Journal of business ethics
VO 55
IS 2
SP 187
OP 203
A1 van den Brink, Timo W. M.
A1 van der Woerd, Frans
LA English
PB Springer Science + Business Media B. V
YR 2004
UL https://www.ixtheo.de/Record/1785622846
AB This paper investigates the state of the art with respect to sustainability reporting, its linkages with the corporations, internal measurement and monitoring systems and their combined impact on the quality of contemporary sustainability benchmarks, developed by SRI analysts and so-called rating and screening agencies. This research originated from the EU-funded research initiative to create a new generation management framework for corporate sustainability and responsibility (CS-R). The aim of it is to develop a coherent set of assessment –, measurement – and monitoring tools. The sustainability benchmark tool should align the interests of corporations implementing CS-R and various organizations supporting SRI, such as fund managers, analysts and screening agencies. This paper show the essentials features of an actual sustainability benchmark which is currently under construction. This approach will have significance impact on the further development of SRI and CS-R practices, as well as support the development of sustainability reporting standards.
K1 CS-R
K1 Sri
K1 sustainability benchmarks
K1 monitoring systems
K1 Assessment
K1 internal measurement
K1 Sustainability reporting
K1 sustainability benchmark
DO 10.1007/s10551-004-1901-2